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Försäljningsomkostnader
Linköping University, Department of Management and Economics.
Linköping University, Department of Management and Economics.
2003 (Swedish)Independent thesis Advanced level (degree of Magister)Student thesisAlternative title
Sales Costs (English)
Abstract [sv]

Bakgrund: Det har visat sig att det i många fall kan vara svårt att jämföra kalkylinformation mellan likartade enheter trots att dessa använder sig av samma kalkyleringsmetoder, särskilt om enheterna i fråga är geografiskt placerade i regioner med olika kalkyleringstraditioner. Det är därför av intresse att undersöka hur kalkylinformationen kan skilja sig åt i dessa fall.

Syfte: Syftet är att analysera försäljningsomkostnader med hänseende på deras urval och värdering i kalkyler.

Genomförande: Vi har genomfört en casestudie med intervjuer med tre enhetschefer i den svenska divisionen samt med tre engelska chefer för motsvarande enheter i den brittiska divisionen inom en och samma globala koncern.

Resultat: Vi finner i vår studie att kalkyltraditioner spelar en stor roll för vad kalkylinformationen visar, men att det även förekommer stora skillnader mellan enheter som har samma kalkyltradition. Vi bedömer att den främsta orsaken till att dessa skillnader uppkommer är att enheterna tillämpar olika urval.

Abstract [en]

Background: It has many times proved to be difficult to compare calculation information between different units, although these units use the same calculation method. This is especially so if the units in question geographically are belonging to regions with different calculation traditions. Therefore it is of great interest to examine how calculation information can diverse.

Purpose: The purpose is to analyse sales costs with focus on selection and valuation in calculations.

Research Method: We have carried out a case study combined with interviews with three middle-managers in the Swedish division and with three middle-managers for the corresponding units in the UK division of the same global company.

Results: We find that the calculation traditions to a large extent influences what the calculation information shows, but we also find big differences between units which historically use the same calculation traditions. According to our study the principal cause of the differences comes from the fact that the units use different selections.

Place, publisher, year, edition, pages
Ekonomiska institutionen , 2003. , 103 p.
Series
Master Thesis in Business Administration (Magisteruppsats från Internationella ekonomprogrammet), 2003:36
Keyword [en]
Business and economics, cost calculation, sales cost, calculation tradition, selection, valuation, ALSTOM
Keyword [sv]
Ekonomi
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:liu:diva-1745OAI: oai:DiVA.org:liu-1745DiVA: diva2:19071
Uppsok
samhälle/juridik
Available from: 2003-11-07 Created: 2003-11-07

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • 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