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ABC: en fallstudie ur ett handelsföretags perspektiv
Örebro University, Swedish Business School at Örebro University.
Örebro University, Swedish Business School at Örebro University.
2008 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Cost accounting became highly interesting during 1990`s because of the companies changed cost structure and cost situation. Activity based costing was developed by Robert S Kaplan and Robin Cooper in the 1980`s, after indications that calculations that where used perceived as inadequate. ABC assumes that activities in a company cause costs. The ABC methodology assigns an organization's indirect costs through activities to the products. Activity based costing gives answer to the questions like where and why costs appear in a company.

Because of its structure can ABC beside manufacturing companies also be applied on other companies, even do theories mostly accentuate manufacturing companies as an object. We have chosen to study how a trading firm uses ABC in its operation, what was their purpose of adopting ABC and what effects have appeared. We have done a case study and primary data consist of interview with Kristian Magnusson at Elektroskandia and interviews with Pro Dacapo and Ernest & Young. Secondary data consists of scientific articles and pertinent litterateur in the subject.

By adopting ABC Elektroskandia has changed theirs price setting, customer structure and product assortment. According to Elektroskandia ABC has contributed to an understanding of the major factors that influence costs and an opportunity to improve activity process. In current situation they know which customers and products that are profitable and factors that cause costs to the company. Only disadvantage according to Elektroskandia is difficulty to achieve acceptance with the staff members, this can contribute that analyses are not done in a desirable way.

Magnusson attaches great importance to information given by cost estimation, but he is also aware that the model has limitations at certain decision situations. For these purposes should other theories and tolls be used, regarding to Magnusson.

Place, publisher, year, edition, pages
2008. , 47 p.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-4815ISRN: ORU-HHS/FEK-AG-2009/0015--SEOAI: oai:DiVA.org:oru-4815DiVA: diva2:139115
Presentation
(English)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2009-10-07 Created: 2009-10-07 Last updated: 2017-10-18Bibliographically approved

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf