This study intends to contribute to the knowledge about the approach by activities, a management accounting method that promotes the quality of information. As specific objectives we have identified the following: to analyze the knowledge rate regarding the approach by activities, and identify whether there is a link between it and the financial officers' characteristics; to analyze the utilization rate of the approach by activities, and the factors conditioning it; to analyze whether there is a link between a company's features, and the use of the approach by activities. The data collection method used was the application of a survey to the financial officers of the largest Portuguese companies, which yielded 61 valid responses. The results found allowed us to conclude the following: the Time Driven Activity Based Costing is very little known and used in Portugal; there is a link between the knowledge of the approach by activities and the financial officers' gender, age and educational background; there is a link between the use of the approach by activities and two company features: the legal form and the capital holding.

Purpose: In order to use a word as academic terminology, we must first take a look at the meaning of that word as it is commonly used and then consider whether or not the connotation of that word is suitable to be used as academic terminology. Presently, the word Pumjil(品質) is being used as academic terminology occupying an important position in the field of business administration in Korea and is usually translated into English as `quality'. The same is true in Japan. However, as is the case with many Korean words, the meaning that the word implies has a tendency to change gradually over time. This tendency can account for the changes or additions to the meaning a word connotes. Methods: This dissertation aims to escape from such biased ideas and study the meaning of 'Pum-Jil品質' from the view of humanities and exegetics. Then the natural definition of the word as far as business administration is concerned can be considered. Results: 'Pum-Jil品質' has been used amid changes in modern times(historic texts in both Korea and China. In Korea particularly, the word was used in the royal court until comparatively modern times.), and now it is also widely used in the field of business administration. In this process of change, a notable point is that 'Pum-Jil品質', which was originally used to mean 'nature or character of a man', took on a new meaning, 'a certain quality of a thing or a good'. Conclusion: 'Pum-Jil品質' should require basic functional 'quality' of goods or services as a prerequisite. And the functional quality should meet consumers' needs, as the pledge (trust; 信賴) for quality is between suppliers and consumers. Without consumer's trust for goods, the relationship between suppliers and consumers cannot be maintained.

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