Sökning: "Henrik Nehler"

Hittade 5 avhandlingar innehållade orden Henrik Nehler.

  1. 1. Activity-based costing : en kvantitativ studie kring spridning, användning, utformning och implementering i svensk verkstadsindustri

    Författare :Henrik Nehler; Linköpings universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP;

    Sammanfattning : Activity-Based Costing - En kvantitativ studie kring spridning, användning, utformning och implementering i svensk verkstadsindustri är en licentiatavhandling som syftar till att beskriva och förklara spridningen av ABC i svensk verkstadsindustri samt förklara varför företag använder ABC. Vidare syftar avhandlingen till att beskriva hur företagen har utformat sina ABC-system samt beskriva och förklara implementeringen av ABC-system. LÄS MER

  3. 2. Activity-Based Costing : avbildning, integration & nytta

    Författare :Henrik Nehler; Lars A. Samuelson; Linköpings universitet; []
    Nyckelord :Activity-Based Costing; Activity-Based Management; activities; cost pools; cost drivers; product costing; cost accounting; management accounting; management control systems; cost system complexity sophistication; degree of integration; information value; Activity-Based Costing; ekonomistyrning; kostnader; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP;

    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

  4. 3. Financial performance measurement supporting the transition towards circular business models

    Författare :Amal Kanzari; Lars Witell; Henrik Nehler; Josefine Rasmussen; Emelie Havemo; Linköpings universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Financial performance measurement; Circular business models; Management accounting practices; Circular strategy; Result-oriented business models; Sufficiency solutions; Finansiell prestationsmätning; Cirkulära affärsmodeller; Styrningspraktiker; Cirkulära strategier; Resultatdrivna affärsmodeller;

    Sammanfattning : Financial performance measurement plays an important role in leading decision-makers through strategic innovation, such as business model innovation. To convey relevant information, it is important that the practices used to measure financial performance are appropriate to what is being measured. LÄS MER

  5. 4. Management control for sustainability : Activities and procedures for energy management in industrial companies

    Författare :Josefine Rasmussen; Mikael Ottosson; Henrik Nehler; Fredrik Tell; Fredrik Nilsson; Linköpings universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Sustainability management control; energy management; energy efficiency investments; decision-making; activities and procedures; non-energy benefits; energy-intensive industries; Energiledning; investeringar i energieffektivisering; styrning; beslutsfattande; aktiviteter; procedurer; mervärden; energiintensiv industri;

    Sammanfattning : The thesis takes its point of departure in the important role of the industrial sector in mitigating climate change through a reduced energy use. There is a lack of understanding for how energy management should be organised and implemented in industrial companies. LÄS MER

  7. 5. The Investment Process for Capital Investments : The case of industrial energy-efficiency investments and non-energy benefits

    Författare :Josefine Rasmussen; Mikael Ottosson; Henrik Nehler; Fredrik Tell; Anders Sandoff; Linköpings universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Investment process; investment decision making; capital investments; energy efficiency investments; non-energy benefits; industry.;

    Sammanfattning : Capital investments play a crucial role for the business of every firm. In an industrial context, energy efficiency is an important means to meet future energy needs and in the same time reduce climate impact. LÄS MER