Miguel Guimaraes

tdabc time driven activity based costing cost and profitability activitity-based costing time-driven abc abc sas abm sap businessobjects profitability and cost managem acorn systems profitability direcção financeira formação executivos workshop custeio custos rentabilidade controlo de gestão oracle hpcm costing october 2012 activicty based costing lean miguel araujo eseig miguel guimaraes sap pcm kaplan