Sökning: "cost allocation"

Visar resultat 1 - 5 av 214 avhandlingar innehållade orden cost allocation.

  1. 1. Product Costing for Sawmill Business Management

    Författare :Mats Johansson; Kaj Rosling; Robert Grubbström; Växjö universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; joint cost; lumber costing; linear programming; sawmilling; cost allocation; sales management; opportunity cost.; Business and economics; Ekonomi;

    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

  2. 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

  3. 3. Cost efficency of nonresponse rate reduction efforts : an evaluation approach

    Författare :Sara Westling; Bengt Swensson; Risto Lehtonen; Örebro universitet; []
    Nyckelord :NATURVETENSKAP; NATURAL SCIENCES; nonresponse bias; follow-ups; response distribution; resource allocation; cost efficiency; evaluation; nonresponse error; Monte Carlo simulations; Statistics; Statistik; Statistics; Statistik;

    Sammanfattning : Nonresponse, the failure to obtain complete measurement on all sample elements, is an increasing problem in sample surveys. Efforts to reduce the nonresponse rate are expensive and their effect may not be as desired. LÄS MER

  4. 4. Cost allocation in some routing problems : a game theoretic approach

    Författare :Stefan Engevall; Moshe Dror; Linköpings universitet; []
    Nyckelord :NATURVETENSKAP; NATURAL SCIENCES;

    Sammanfattning : In many situations a set of decision makers have the opportunity to cooperate. In this way they may reduce the total cost for satisfying their objectives. However, the reduction of cost is often not enough to motivate cooperation. The problem of how to divide the total cost (or gain) among the decision makers must also be solved. LÄS MER

  5. 5. Cooperative Transportation Planning and Cost Allocation

    Författare :Joen Dahlberg; Maud Göthe-Lundgren; Stefan Engevall; Jenny Karlsson; Endre Bjørndal; Linköpings universitet; []
    Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Sammanfattning : A freight forwarder may consolidate its goods transportations in order to achieve a more efficient operation. When goods transportations are consolidated, they may reduce operational costs, e.g. labor and fuel. LÄS MER