Universidade do Minho

 

Research Centre for Industrial and Technology Management
 
 
 
 
 
 


Systems Economic Analysis Group - Effective Researchers

 

Paulo Sérgio Lima Pereira Afonso
Contact: psafonso@dps.uminho.pt
Tel: ++351 253 510 761
http://apolo.dps.uminho.pt/pessoais/psafonso/


Academic Information:

Graduated in Economics at the ISEG/Technical University of Lisbon (UTL in 1997.

Master in Industrial Engeneering at University of Minho in 2002.

PhD in Management Accounting at Manchester Business School - University of Manchester (UK) in 2008.

Master and PhD focus in Management Accounting: Cost Accounting (ABC) and Advanced Cost Management Practices (ABCM, Target Costing, Inter-Organizational Cost Management, Strategic Cost Management, Supply Chain Cost Management).

Assistant Professor at University of Minho

 

Teaching:

Economics Engineering, Cost Management, Advanced Cost Management Practices, STrategy and Business Modeling.

 

Main Research areas and interests:

Engineering Economics, investment appraisal methods, cost management practices.

The design and implementation of costing systems and advanced cost management practices (Activity Based Cost Management Systems, Target Costing, Kaizen Costing, Inter-Organizational Cost Management, Supply Chain Cost Management, Strategic Cost Management).

Buyer-supplier relationship (in new product development processes and in supply chains)

Strategic innovation and new business model design.

 

Selected articles and papers

Boland, Richard; Sharma, Arun; Afonso, Paulo (2008) “Designing management control in hybrid organizations: the role of path creation and morphogenesis”, Accounting, Organizations and Society, 33, pp. 899-914.

Afonso, Paulo; Nunes, Manuel; Paisana, António; Braga, Ana (2008) “The influence of time-to-market and target costing in the new product development success”, International Journal of Production Economics, 115, pp. 559-568.

Duarte, C. and Afonso, P. (2011) “Cost Analysis for Economic Evaluation of Health Care Services”, 1st International Conference on Project Economic Evaluation (ICOPEV’2011), Guimarães, Portugal

Afonso, P. and Nunes, M. (2010) “Inter-Organisational Cost Management Practices: blurring frontiers in operations management”, 17th International Annual EurOMA Conference: Managing Operations in Service Economies, Porto, Portugal.

Afonso, P. and Paisana, A. (2009) “An Algorithm for Activity Based Costing based on Matrix Multiplication”, 2009 IEEE International Conference on Industrial Engineering and Engineering Management, Hong-Kong, China, pp. 920-924.

Afonso, P. and Nunes, M. (2009) “Kaizen costing: extending NPD process to suppliers”, IDEMI09: First International Conference on Integration of Design, Engineering and Management for innovation, Porto, Portugal.

Afonso, P.; Nunes, M. and Paisana, A. (2007) “The role of Target Costing within New Product Development”, 14th International Product Development Management Conference, Porto, Portugal.

 

Research projects

Cost equations modeling and optimization for strategic cost management in hospital units, (PTDC/IIM-GES/5371/2012)
Coordinator: Paulo Afonso

+ info

Co-creation in inter-organizational environments, (PTDC/EGE-GES/122030/2010)
Coordinator: Paulo Afonso

+ info

MALGOD: Models and Algorithms for Optimal Cost Management Systems Design, (PTDC/EGE-GES/104891/2008)
Coordinator: Paulo Afonso

+ info

 

Supervising activities

Annibal Affonso Neto, “Análise do processo de formulação e implementação da estratégia de produção e operações em médias empresas industriais brasileiras e portuguesas: um estudo comparativo”, Pos-doc Project, University of Minho, in progress.

Maria Junkes, “Risk Evaluation in Investment Projects in the Amazonia region - Brasil”, Pos-doc Project, University of Minho, in progress.

Raul Dores, “The design, implementation and institutionalization process of an ABC/M system, the case of JP Sá Couto” PhD Dissertation, PDEIS, University of Minho, in progress.

Carla Duarte, “Cost Management Systems in HealthCare Services” PhD Dissertation, PDEIS, University of Minho, in progress.

Delfina Ramos, PhD Thesis, “Cost/Benefit Analysis in the Evaluation of Occupational Risks”, PhD Dissertation, PDEIS, University of Minho, in progress.

João Cardoso, “Desenvolvimento e implementação de um sistema de custeio por encomenda numa empresa metalomecânica”, Master Dissertation, MIEGI, University of Minho, 2011.

Patrícia Magalhães, “Gestão Estratégica de Custos numa empresa textil: estudo de caso”, Master Dissertation, MIEGI, University of Minho, 2011.

Vítor Mendes, “Análise da metodologia TCO na selecção de fornecedores”, Master Dissertation, MIEGI, University of Minho, 2011.

António Loureiro “Development of a SAFT-PT Analyzer in a Web platform”, Master Dissertation, MES, University of Minho, 2009.

António Santos, “Kaizen Costing: the extension of Cost Management in New Product Development to Suppliers”, Master Dissertation, MEI, University of Minho, 2009.

 

Other activities

Trainer and Consultant on Strategic analysis in the “Idealab” course (for the promotion of creative new business and academic spin-offs), promoter: TecMinho, Guimarães, 2008-2012.

Trainer: Module on Product Costing in the “Production Management” course, promoter: CEFPIC (Employment and Training Center of the Footwear Portuguese Industry), Felgueiras, 2005.

Trainer: “ABC: activity-based costing”, IIR (Institute for International Research), Lisbon, 2003.

 

 
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