Sökning: "costing and accounting"

Visar resultat 1 - 5 av 11 avhandlingar innehållade orden costing and accounting.

1. 1. 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. 2. Personalekonomi och "det goda" – om etik och effektivitet i arbetet : Human Resource Costing and Accounting and the Good – about ethics, efficiency and work

   Författare :Freddy Hällsten; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Human resources; ethics; efficiency; the good work; costing and accounting; utilitarianism; dignity of the individual; phronesis;

   Sammanfattning : Can Human Resource Costing and Accounting (HRCA) contribute when creating ”the good work”? What kind of perceptions are dominating among HRCA-actors – the system directed striving to attain organisational utility or the actor-directed aimed at ”the dignity of the individual”? What consequences are discernable if one of them is dominant? ”The good” can be characterised by utilitarianism – to create the utmost possible utility. ”The good” can also be considered from an action-theoretical perspective, that is based on Aristotle’s ideas about ethics (phronesis and praxis). LÄS MER

4. 3. 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

5. 4. Aktivitetsbaserad kalkylering i ett nytt ekonomisystem : en modell för ett nytt internredovisnings- och kalkylsystem med praktikfall från Gunnebo Fastening AB

   Författare :Rolf G. Larsson; Linköpings universitet; []
   Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY;

   Sammanfattning : Activity-Based Costing (ABC) for a New Management Accounting System is a report on a matrix model. The model combines traditional financial data from the accounting system with non-financial data from production, administration and marketing. The financial dimension is divided into cost centers at a foreman level. LÄS MER

7. 5. Product costing in interorganizational relationships : A supplier's perspective

   Författare :Ulf Nilsson; Olov Olson; Björn Axelsson; Ingemund Hägg; Jönköping University; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   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