ABC-kalkylering i praktiken
This thesis is based on an assignment from a unit within an international group manufacturing industrial products. The purpose of the thesis is to analyze and suggest ways to improve the cost accounting system in use at the unit. The main source of empirical data has been interviews with employees. The theoretical framework is based on a comparison between traditional/standard costing and activity-based costing (ABC). The cost accounting system in use is described in detail and classified as a traditional/standard cost accounting system. As such it suffers from many of the flaws expressed in the ?relevance-lost? debate, suggesting that a more ABC-oriented approach could offer potential for improvement. Several problems connected to the interface between the system and its users have also been identified. Four factors limiting possible changes to the current system have been identified: organizational resources available, limitations in the current ERP-system, external regulations governing financial reporting and internal group regulations governing management accounting. Potential solutions to the problems identified are discussed in terms of these limiting factors and in terms of how urgent a solution is, and an order for dealing with the problems is suggested.