Sökning: "costing study"

Visar resultat 1 - 5 av 36 avhandlingar innehållade orden costing study.

  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. Life Cycle Costing : Supporting companies towards a circular economy

    Författare :Marianna Lena Kambanou; Mattias Lindahl; Tomohiko Sakao; Giuditta Pezzotta; Linköpings universitet; []
    Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; life cycle costing; total cost of ownership; circular strategies; products as a service; through life costing; life cycle management; circular economy;

    Sammanfattning : Increased consumption has resulted in the depletion of non-renewable resources and an explosion in waste. A circular economy proposes to sustain economic growth but decouple it from resource consumption by keeping products and materials in the economy. LÄS MER

  4. 3. Life Cycle Costing in Road Planning and Management : A Case Study on Collision-free Roads

    Författare :Jonas Wennström; Håkan Sundquist; Tommy Edeskär; KTH; []
    Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; collision-free road; design; infrastructure; investment; life cycle costing; life cycle cost analysis; maintenance; management; operation; planning; road; sustainability;

    Sammanfattning : Construction of infrastructure does not only mean large capital investments but also future costs to operate and maintain these assets. Decision making in planning and design of roads will impact the need of future operation and maintenance activities. LÄS MER

  5. 4. Pregnancy and delivery-related complications in Rwanda : prevalence, associated risk factors, health economic impact, and maternal experiences

    Författare :Jean Paul Semasaka Sengoma; Ingrid Mogren; Gunilla Krantz; Cyprien Munyanshongore; Manasse Nzayirambaho; Jon Øyvind Odland; Umeå universitet; []
    Nyckelord :MEDICIN OCH HÄLSOVETENSKAP; MEDICAL AND HEALTH SCIENCES; MEDICIN OCH HÄLSOVETENSKAP; MEDICAL AND HEALTH SCIENCES; MEDICIN OCH HÄLSOVETENSKAP; MEDICAL AND HEALTH SCIENCES; Pregnancy and delivery-related complications; cross-sectional study; qualitative method; costing study; health economics; epidemiology; self-rated health status; pregnancy; childbirth; postpartum; Rwanda; prevalence; experiences; Public health; folkhälsa;

    Sammanfattning : Background: Every year more than 1.5 million women suffer from pregnancy and delivery-related complications (PDCs) during pregnancy and childbirth worldwide, and these women are a vulnerable population for lifelong consequences, somatically, psychologically and financially. 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