Essays about: "Activity based costing"

Showing result 1 - 5 of 33 essays containing the words Activity based costing.

1. 1. Managing cost accounting implementation through discourse: A single case study of PEC model implementation in Region Halland

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Justus Kokki; Like Ma; [2020]
   Keywords : Hospitals; Accounting and organizational change; Process analysis; Time-driven activity-based costing; Implementation of new system;

   Abstract : This paper examines accounting and organizational change process and its institutional background by conducting a case study of the implementation process of a simplified Time-Driven Activity-Based Costing system in a Swedish Healthcare Region. Using a framework adapted from Zbaracki (1998), separating reality and rhetoric along a process-view, the paper examines how institutional forces enter the implementation process and how the arising tensions are managed along the process. READ MORE

3. 2. COST OPTIMIZATION IN PRODUCTION SYSTEMS : USING LEAN MANUFACTURING

   University essay from Högskolan i Jönköping/JTH, Produktionsutveckling; Högskolan i Jönköping/JTH, Produktionsutveckling

   Author : Amarnath Dhayanithi; Deepak Sureshkumar; [2020]
   Keywords : ;

   Abstract : In the era of globalization, every company is trying its best to sustain its company’s name and their product in its respective market. The overreach goal of the thesis to optimize the cost in the production system using lean manufacturing. To attain the primary goal of the thesis, three layered approach has been carried out. READ MORE

4. 3. Development of a real-time TDABC model for production activities : A case study at a manufacturing company

   University essay from KTH/Skolan för industriell teknik och management (ITM); KTH/Skolan för industriell teknik och management (ITM)

   Author : Hampus Rude; Aleksandar Balicevac; [2019]
   Keywords : TDABC; real-time; product costing; TDABC; realtid; produktkalkylering;

   Abstract : Allocating the right amount of indirect cost associated with a specific product or service offers many different options and there is no right or wrong answer to it. At the end of the day, a cost model is only as good as the organization perceives it to be. Today, an increasing number of companies are taking advantage of what the Industry 4. READ MORE

5. 4. Kalkylmodell för produkter inom korslimmat trä : fallstudie inom ett träindustriellt företag

   University essay from SLU/Dept. of Forest Economics

   Author : Simon Andersson; [2019]
   Keywords : aktivitetsbaserad kalkyl; CLT; kalkylmodell; korslimmat trä; kostnadsfördelning; träbyggande; acitivity based costing;

   Abstract : Byggandet i Sverige står för 20 % av landets utsläpp av växthusgaser. För att minska utsläppen krävs nya byggnadstekniker där byggnader med stomme byggd av korslimmat trä (KL-trä) är ett bra alternativ. Flera fabriker för korslimmat trä har nyligen byggts och kommer att byggas i Sverige det kommande året. READ MORE

6. 5. Time Driven Activity Based Costing : When theory and reality collide: A pilot study of TDABC in a financial service company

   University essay from Uppsala universitet/Företagsekonomiska institutionen; Uppsala universitet/Företagsekonomiska institutionen

   Author : Lourdes Zemariam Ermias; Ann Willhelmsson; [2019]
   Keywords : Time Driven Activity Based Costing; Cost Allocation; Traditional Cost Allocation; Service company;

   Abstract : The value of cost allocation comes from its initial purpose; decision support. In other words, cost allocation is considered a vital part of management, as it generates valuable information concerning efficiency and profitability. READ MORE