31 uppsatser · sida 1 av 3
En fallstudie om diskrepansen mellan teori och praktik inom produktkalkylering
Studies show that activity based costing (ABC) is not widespread in practice even though it has been present in the academic world since the 80's. This thesis examines the reasons for the discrepancy between theory and practice through a case study of a Swedish manufacturing …
… med vår studie är att finna faktorer till spridningen av kalkylmodellerna Activity-based costing (ABC), Target costing (TC) och Kaizen costing (KC). Detta gör vi genom att använda oss av kvalitativ ansats och genomföra intervjuer vid sex tillverkande företag. Vi kan se …
… med vår studie är att finna faktorer till spridningen av kalkylmodellerna Activity-based costing (ABC), Target costing (TC) och Kaizen costing (KC). Detta gör vi genom att använda oss av kvalitativ ansats och genomföra intervjuer vid sex tillverkande företag. Vi kan se …
en fallstudie på två träindustriföretag
… och dels har jag jämfört denna med arbetsgången vid så kallad ”target costing” (målkostnadskalkylering). Jag har utgått från både teori, beskriven av olika författare, men också från vad mina olika aktörer uttalat. Undersökningen innefattar intervjuer av fyra ekonomiansvariga …
En begreppsprecisering
… manufacturing had changed in many companies. This led to the development of activity-based costing. Management by means of activity information is called activity-based management, but there is no general accepted definition of what the term com- prises. Neither are there any …
… The new model is completely based upon the calculated costing for each activity within respectively service. The new mode! also considers the choice of transportation and if the products are handled as a pallet or as single products. The difference of the apportionment of the …
Fallstudie av en banks kostnadsallokeringssystem
… add to the understanding of why more complex costing systems, such as the ones based on ABC theory are, according to previous studies, not widely used in practice. This will be done by presenting the Bank’s perceived problems of implementing our proposed system. The main …
… the spreadsheet template. This, together with literature about flow charts and Activity Based Costing, decided how detailed the data collection phase would be. Through further interviews and observations a more detailed flow chart of activities could be created for each of the …
Konsekvenser av att fingera tillräknelighet istället för uppsåt vid gärningar som begåtts under självförvållad sinnesförvirring
… the spreadsheet template. This, together with literature about flow charts and Activity Based Costing, decided how detailed the data collection phase would be. Through further interviews and observations a more detailed flow chart of activities could be created for each of the …
… the spreadsheet template. This, together with literature about flow charts and Activity Based Costing, decided how detailed the data collection phase would be. Through further interviews and observations a more detailed flow chart of activities could be created for each of the …
En fallstudie av tre hjärtprodukter vid Hjärt- och Medicincentrum på Universitetssjukhuset i Linköping
… the spreadsheet template. This, together with literature about flow charts and Activity Based Costing, decided how detailed the data collection phase would be. Through further interviews and observations a more detailed flow chart of activities could be created for each of the …
en fallstudie av handelsföretaget Wiberger
… the results of their calculation of the customer profitability. Secondly an Activity-Based Costing analysis has been performed and has been compared to the perception in the case company. The conclusions are that the smaller customers are the least profitable, and in some cases …
En studie om Activity Based Costing på hälsocentraler
… att det är viktigt för hälsocentraler att vara medvetna om sina kostnader. Activity Based Costing (ABC) anses vara en metod som kan göra organisationer inom hälso- och sjukvården mer kostnadsmedvetna i och med att ABC har visats vara ett pålitligt verktyg för att kartlägga …
… 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 …
… Keywords: Total Cost of Ownership, TCO, Life Cycle Costing, Life Cycle Profit Activity Based Costing, centrifuge
