Sökning: "product costing"

Visar resultat 1 - 5 av 10 avhandlingar innehållade orden product costing.

  1. 1. Activity-Based Costing : avbildning, integration & nytta

    Detta är en avhandling från Linköping : Linköpings universitet

    Författare :Henrik Nehler; Linköpings universitet.; Linköpings universitet.; [2005]
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; 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

  2. 2. Product Costing for Sawmill Business Management

    Detta är en avhandling från Växjö : Växjö University Press

    Författare :Mats Johansson; Växjö universitet.; [2007]
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; joint cost; lumber costing; linear programming; sawmilling; cost allocation; sales management; opportunity cost.; SOCIAL SCIENCES Business and economics; SAMHÄLLSVETENSKAP 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

  3. 3. Product costing in interorganizational relationships A supplier's perspective

    Detta är en avhandling från Jönköping : Internationella Handelshögskolan

    Författare :Ulf Nilsson; Högskolan i Jönköping.; [2004]
    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

  4. 4. Performance-based costing as decision support for development of discrete part production : Linking performance, production costs and sustainability

    Detta är en avhandling från Division of Production and Materials Engineering, Lund University

    Författare :Christina Windmark; Lunds universitet.; Lund University.; Lunds universitet.; Lund University.; [2018-07-20]
    Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Production cost; PERFORMANCE; decision support; manufacturing; production development; performance-based costing; sustainability; organizational learning; Production cost; Performance; Decision support; Manufacturing; Production development; performance-based costing; Sustainability; Organizational learning;

    Sammanfattning : Svensk tillverkningsindustri bidrar till ca 16 % (Statistics Sweden 2016) av bruttonationalprodukten och medverkar till att ca 900 000 av landets invånare har en anställning (Produktion2030 2016), vilket gör sektorn till en viktig del av Sveriges välfärdssystem. Forskningen syftar främst till att ge industrin verktyg för att analysera och utvärdera produktion för resurseffektivare och lönsammare tillverkning som även minskar miljöbelastningen. LÄS MER

  5. 5. Life Cycle Thinking in Environmentally Preferable Procurement

    Detta är en avhandling från Stockholm : KTH

    Författare :Elisabeth Hochschorner; KTH.; KTH.; [2008]
    Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Life Cycle Thinking; Life Cycle Assessment; Environmental Procurement; Life Cycle Costing; TECHNOLOGY; TEKNIKVETENSKAP;

    Sammanfattning : Products generate environmental impacts during their life cycle by consuming raw materials and energy, releasing emissions and producing waste. A procurement organisation can be a considerable driving force for more environmentally friendly products e.g. by requiring that products meet certain environmental criteria. LÄS MER