31 uppsatser · sida 2 av 3
En studie kring dess Spridning, Användande och Beroende till ABC
Bakgrund: I slutet av 1980-talet slog de aktivitetsbaserade tankegångarna igenom, i form av ABC-kalkylering. Dock visade sig metoden vara komplex att använda i praktiken och därför introducerades tankegångar kring att istället använda den aktivitetsbaserade informationen i …
The purpose of this essay is to apply Activity Based Costing on a Service and Support function in order to identify and allocate costs for providing support for IT deliverables.
En fallstudie av ett flygbolag
… are sometimes lacking. The suggested improvements are mainly based on activity based costing theory (ABC). Our aim with the suggested changes is to remedy the identified shortcomings of the current system in order to provide the decision makers with more accurate information.
… parts of the calculation making up the standard cost, is necessary. Keywords: Activity Based Costing, ABC, Cost Allocation Process, Overhead Cost, Sandvik Tooling, Information System, Transactions.
En fallstudie av ett svenskt bokförlag
… the company’s Cost-to-Serve varies between its distribution channels. We use Activity-Based Costing to determine the case company’s Cost-to-Serve in different distribution channels. The channels studied are bookshop, book club, department store and Internet bookshop. Our …
en översikt och ett praktikfall
… in a Swedish health care environment. Through a qualitative case study of an activity-based cost accounting system that was introduced in 1994 at S:t Görans Sjukhus, a large Stockholm hospital, the following questions are addressed: What benefits can an activity-based cost …
en analys av styrkort och processer
… systems have been abandoned in favour of result control, target costing, and activity-based-costing, for example. Another new approach has been the Balanced Scorecard, which was introduced by Kaplan & Norton in a pioneering article in 1992. The Balanced scorecard is a …
<em>-En Fallstudie hos HordaGruppen AB</em>
Examensarbete i Ekonomistyrning, 30hp, Ekonomihögskolan vid Linnéuniversitetet Titel: Kalkylutveckling i tillverkningsindustrin ? en fallstudie hos HordaGruppen AB Under 1980-talet uppmärksammades kalkylmodellens roll som ekonomiskt styrverktyg. Denna uppmärksamhet ledde till …
Rolfs såg & hyvleri är en industri som funnits i 100 år. Enheten har historiskt sett byggt på en vision om att sönderdela stocken med ett så högt volymutbyte som möjligt. Virket har sågats för att försörja den egna vidareförädlingsenheten. Detta har inneburit en …
… ge ett bristfälligt beslutsunderlag med schablonmässiga kostnadsfördelningar. ”Activity Based Costing” - ABC har lösningen som åtgärdar bristerna med en alltför aggregerad information. Stark kritik har även riktats mot de finansiella nyckeltalens särställning och alltfler …
Background: Companies of today commonly search to gain competitive advantages throughout different forms of co-operation, one of which is referred to as Supply Chain Management. Although little research has been assigned to the topic of how to manage and control this type of …
En utvärdering av KPP-systemet
… systems? The study finds that the KPP-model has been influenced by the Activity Based Costing-model but still distribute costs according to traditional cost accounting. KPP is mainly used for one of its purposes; to provide support and background data for reimbursement systems …
… the allocation of costs is done through allocation keys, according to Activity-Based Costing. The allocations of costs vary in the different areas, because it has not been possible to identify allocation keys to all of them. Finally a discussion takes place, concerning the …
Titel: Den osminkade sanningen - En lönsamhetsanalys av en sminkavdelning idagligvaruhandelnBakgrund och problem: Svinn i detaljhandeln innebär problem för lönsamheten idetaljhandelns organisationer. Om en fullständig kostnadskalkyl görs på en avdelning idetaljhandeln som idag …
From the customer’s perspective the only reason for a firm to exist is the value it creates. However, a problem within manufacturing companies is that of the total lead time, only a small part can be considered as value adding. It has further been discovered that when working …
