Sökning: "costing"

Visar resultat 1 - 5 av 59 avhandlingar innehållade ordet costing.

  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. Activity-based costing : en kvantitativ studie kring spridning, användning, utformning och implementering i svensk verkstadsindustri

    Författare :Henrik Nehler; Linköpings universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP;

    Sammanfattning : Activity-Based Costing - En kvantitativ studie kring spridning, användning, utformning och implementering i svensk verkstadsindustri är en licentiatavhandling som syftar till att beskriva och förklara spridningen av ABC i svensk verkstadsindustri samt förklara varför företag använder ABC. Vidare syftar avhandlingen till att beskriva hur företagen har utformat sina ABC-system samt beskriva och förklara implementeringen av ABC-system. LÄS MER

  5. 4. Life-Cycle Costing : Applications and Implementations in Bridge Investment and Management

    Författare :Mohammed Safi; Raid Karoumi; Håkan Sundquist; Jan-Eric Nilsson; KTH; []
    Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Bridge; Cost; Life Cycle Cost Analysis; Procurement; Investment; Management;

    Sammanfattning : A well-maintained bridge infrastructure is a fundamental necessity for a modern society that provides great value, but ensuring that it meets all the requirements sustainably and cost-effectively is challenging. Bridge investment and management decisions generally involve selection from multiple alternatives. LÄS MER

  7. 5. Poor quality costing

    Författare :Lars Sörqvist; KTH; []
    Nyckelord :Poor quality cost; Cost of poor quality; Nonvalue adding cost; Quality related cost; Quality measurements; Quality; TQM; TECHNOLOGY; TEKNIKVETENSKAP;

    Sammanfattning : This thesis presents an effective model for measuring the cost of poor quality. It consists of two models, developed during the research project, assessments and the construction of measurement systems. LÄS MER