Essays about: "activity based costing model"

Showing result 1 - 5 of 18 essays containing the words activity based costing model.

1. 1. Processes in Public Sector Organisations – Like Flowing Water

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Filip Olsson; Justus Melin; [2021]
   Keywords : Efficiency; Effectiveness; TDABC; Stakeholder and Public Value; Business and Economics;

   Abstract : Seminar date: June 3, 2021 Course: BUSN 79 Authors: Filip Olsson and Justus Melin Advisor/Examiner: Anna Glenngård/Anders Anell Five key words: Efficiency, Effectiveness, TDABC, Stakeholder and Public Value Purpose: The purpose of this thesis is to investigate and analyse how processes of public sector organisations can become more efficient and effective. Methodology: This thesis is conducted with an action research approach and is part of a R&D project in the public water sector. READ MORE

3. 2. 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

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)

   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

   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