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Activity Based Costing: En studie i implementering och tillämpning av ny kalkylering
Andersson, Stefan
Halmstad University, School of Business and Engineering (SET).
Billing, Håkan
Halmstad University, School of Business and Engineering (SET).
Emanuelsson, Kjell
Halmstad University, School of Business and Engineering (SET).
Neij, Jonas
Halmstad University, School of Business and Engineering (SET).
Svensson, Ola
Halmstad University, School of Business and Engineering (SET).
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1992 (Swedish)
Independent thesis Basic level (degree of Bachelor)
Student thesis
Abstract [sv]
Uppsatsen behandlar ämnet Aktivitetsbaserad kostnads redovisning (ABC). Genom implementering av ABC-kalkylering i ett företag som har traditionell kostnadsredovisning, har de påvisat vilka skillnader i omkostnadsfördelningen som finns mellan ABC-kalkylering och traditionell produktkalkykering. Författarna har funnit att högvolym produkter missgynnas i den traditionella kostnadsredovisningen och att ABC-kalkylen medför en riktigare fördelning av omkostnaderna som ger tillförlitligare information om produktkostnaden. De har funnit att ABC-kalkylering handlar om att skapa ett optimalt kostnadsredovisningssystem. Alltför stor detaljrikedom leder till höga mätkostnader för information som gör att marginalkostnaden för systemet överstiger marginalnyttan.
Place, publisher, year, edition, pages
1992.
Keywords [sv]
ABC-kalkylering, kostnadsredovisning
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URN:
urn:nbn:se:hh:diva-6408
Local ID: U0062
OAI: oai:DiVA.org:hh-6408
DiVA, id:
diva2:361446
Note
Denna uppsats kan beställas från arkivet / This paper can be ordered from the archive. Kontakta / Contact: arkivet@hh.se
Available from:
2010-11-09
Created:
2010-11-09
Bibliographically approved
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modern-language-association-8th-edition
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modern-language-association-8th-edition
vancouver
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