Sökning: "costing and accounting"

Visar resultat 6 - 10 av 11 avhandlingar innehållade orden costing and accounting.

  1. 6. Management Accounting Fashion Setting - Studies on Supply-Side Actors in Sweden

    Författare :Elin Larsson; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; beyond budgeting; lean; lifecycle pattern; management accounting innovation; management fashion; management fashion-setting process; supply side;

    Sammanfattning : The successful introduction of a number of new management accounting concepts or management accounting innovations (MAIs) over recent decades, such as activi-ty-based costing and the balanced scorecard, has had a significant impact on man-agement accounting practice. This thesis adopts a management fashion perspective on new management accounting concepts, which views the activities of supply-side actors such as management consultants, the business press, and conference organizers, as crucial to the success of management accounting concepts in a mar-ketplace of potential users. LÄS MER

  3. 7. Personalekonomiska beräkningars användbarhet : en sammanfattning

    Författare :Ulf Johanson; Marianne Nilson; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Human resource management; human resource costing and accounting; force field analysis; implementation; effects;

    Sammanfattning : The report commences with a survey of Swedish, English, American, Australian and French literature on the subject published before 1990. Human resource costing and accounting deals with the calculation of costs and income of measures, or the assessment of assets and liabilities of human resource. LÄS MER

  4. 8. 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. 9. Prototyping inom ABC och BSc. : Erfarenheter från aktionsforskning i tre organisationer

    Författare :Rolf G Larsson; Trond Bjørnenak; Växjö universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Prototyping; activity-based costing ABC ; balanced scorecard BSc ; models; design; experience; Business studies; Företagsekonomi; Ekonomistyrning; Ekonomistyrning;

    Sammanfattning : This dissertation focuses on how to use prototyping as a method for developing models in Management Accounting and Control Systems, a field in Business Administration. It combines three emerging theories: prototyping, Activity Based Costing (ABC) and the Balanced Scorecard (BSc). LÄS MER

  7. 10. Framväxten av en intern redovisning i Sverige. 1900-1945

    Författare :Leif Carlsson; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; Företagsekonomi; Business studies; Företagsekonomi; Business Studies; företagsekonomi;

    Sammanfattning : In this thesis, the historical development of cost accounting in Sweden right up to 1945 is examined. The study has been divided into three periods, 1900-1918, 1919-1936 and 1937-1945 and an examination of the relevant literature, mainly contemporary, has been made. LÄS MER