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Aktivitetsbaserad kalkylering i ett nytt ekonomisystem: en modell för ett nytt internredovisnings- och kalkylsystem med praktikfall från Gunnebo Fastening AB
Linköping University, Department of Computer and Information Science. Linköping University, The Institute of Technology.
1991 (English)Licentiate thesis, monograph (Other academic)
Abstract [en]

Activity-Based Costing (ABC) for a New Management Accounting System is a report on a matrix model. The model combines traditional financial data from the accounting system with non-financial data from production, administration and marketing. The financial dimension is divided into cost centers at a foreman level. The two dimensions are combined at the lowest organizational level by using Cost drivers in an Activity-Based Costing technique. In doing so we create “foreman centers” where each operation is matched with a certain expenditure or income. These “foreman centers” are later accumulated into divisions and subsidiaries. The results from the matrix model can be used as measurements for:

  • evaluation of ex ante - ex post variance in production costs
  • productivity and efficiency at a foreman level
  • capital usage and work-in-progress evaluations
  • production control and control of other operations
  • life cycle cost-analysis

Gunnebo Fastening AB invited us to test the matrix model in reality. Step by step the hypothetical model is conceptualized into a system for management accounting. Gunnebo Fastening AB produces about 6000 different types of nails per year. The matrix model show that only about 50% of them are profitable. The rest are non-profitable articles. Customers have a vast range of discounts. This together with other special deals turns many of them into non-profitable customers. As the model points out which articles and customers are “in the red”, Gunnebo have shown interest in adopting the matrix model in a new system on a regular basis. The matrix model is compared with other literature in the field of management accounting. Important sources include the Harvard Business School with Professors Kaplan, Cooper and Porter, who all contributed to ABC and management accounting development in general. Another valuable source is Professor Paulsson Frenckner. The literature shows that both academics and practitioners seek ways to provide more detailed and accurate calculations for product profitability.

The report concludes with an analysis and conclusions about the matrix model. It also indicates future opportunities for the model in decision support systems (DSS).

Place, publisher, year, edition, pages
Linköping: Univ. , 1991. , p. 140
Series
Linköping Studies in Science and Technology. Thesis, ISSN 0280-7971 ; 298
National Category
Transport Systems and Logistics
Identifiers
URN: urn:nbn:se:liu:diva-160724ISBN: 917870832X (print)OAI: oai:DiVA.org:liu-160724DiVA, id: diva2:1357722
Available from: 2019-10-04 Created: 2019-10-04 Last updated: 2019-10-04Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
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  • 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