Sökning: "cost drivers"

Visar resultat 1 - 5 av 100 avhandlingar innehållade orden cost drivers.

  1. 1. Process-based transaction cost analysis: a cost management exploration in SCA Packaging

    Författare :Hans Knutsson; Företagsekonomiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; containerboard production; dynamic transaction costs; cost drivers; cost structure analysis; economic organisation; transaction cost attributes; transaction costs; cost management; Organizational science; Organisationsteori;

    Sammanfattning : Firms compete with each other to earn the highest profit. A wide range of issues needs to be considered in order to do so – decisions about products, markets, customers and, not to forget, organisation have to be made. LÄS MER

  2. 2. Costs in Swedish Public Transport : An analysis of cost drivers and cost efficiency in public transport contracts

    Författare :Andreas Vigren; Svante Mandell; Johan Holmgren; Statens väg- och transportforskningsinstitut; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; ENGINEERING AND TECHNOLOGY; TEKNIK OCH TEKNOLOGIER; TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Cost; Increase; Efficiency; Contract; Procurement; Public transport; 02 Road: Economics; 02 Road: Economics; Transportvetenskap; Transport Science;

    Sammanfattning : During the last seven years, the total cost for Swedish public transport provision has increased by over 30 percent in real terms according to figures from the government agency Transport Analysis. A similar pattern is found if considering a longer time span. LÄS MER

  3. 3. 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. 4. Energy Management for Improved Energy Efficiency in the Pulp and Paper Industry : Success Factors for Strengthening Drivers and Overcoming Barriers

    Författare :Akvile Lawrence; Magnus Karlsson; Patrik Thollander; Lars J. Nilsson; Linköpings universitet; []
    Nyckelord :ENGINEERING AND TECHNOLOGY; TEKNIK OCH TEKNOLOGIER; TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; energy management; barriers; drivers; energy efficiency; pulp and paper industry; industry; energiledning; drivkrafter; hinder; framgångsfaktorer; energieffektivitet; SEC; specifik energi; industri; massa; papper; energiintensiv; tillverkning;

    Sammanfattning : Industrial energy efficiency improves the profit and competitive advantage of companies. The pulp and paper industry (PPI)being one of the five most energy-intensive industries uses 5.6% of global industrial energy, according to the InternationalEnergy Agency. LÄS MER

  5. 5. Exploring Software Cost Estimation Inaccuracy

    Författare :Ana Magazinius; Chalmers University of Technology; []
    Nyckelord :organizational politics; estimation inhibitors; project management; software cost and effort estimation; learning in organizations; informal use of estimates;

    Sammanfattning : The inaccuracy of software cost estimates has for long been a source of frustration to software practitioners and cost estimation researchers. Despite huge efforts to improve this important practice, estimation accuracy is still low. This thesis uses empirical and theoretical evidence to investigate why this problem persists. LÄS MER