Sökning: "product costing"
Visar resultat 1 - 5 av 15 avhandlingar innehållade orden product costing.
1. Activity-Based Costing : avbildning, integration & nytta
Sammanfattning : This doctoral dissertation provides an extensive analysis of Activity-Based Costing, one of the most discussed management accounting models during the 90's. The aim of the study is to analyse the prerequisites for the design, integration and use of Activity-Based Costing systems. LÄS MER
2. Life Cycle Costing : Supporting companies towards a circular economy
Sammanfattning : Increased consumption has resulted in the depletion of non-renewable resources and an explosion in waste. A circular economy proposes to sustain economic growth but decouple it from resource consumption by keeping products and materials in the economy. LÄS MER
3. Product Costing for Sawmill Business Management
Sammanfattning : Several Swedish sawmill groups have recently developed product-costing systems to possibly compensate for diminishing production knowledge in recently centralized market organizations. The concept of product costs is challenging in sawmilling, since production is of a joint type – each log typically yields many products. LÄS MER
4. Product costing in interorganizational relationships : A supplier's perspective
Sammanfattning : Product costing in interorganizational relationships is a study of how the supplier’s product costing and other types of cost data are used in a relationship with a buyer. Traditionally, management accounting is assumed to take place within an organization where the management of the company decides how to design the costing system based on the needs of the organization. LÄS MER
5. Targeting target costing : cost management and inter-organizational product development of multi-technology products
Sammanfattning : Improving product development is a complex task for many companies. One challenge is to avoid over-engineering and only include the functionality that customers are willing to pay for. Another challenge is to reduce costs in close co-operation with suppliers. LÄS MER