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Vad kostar kunden?: modeller för intern redovisning
Linköping University, Department of Electrical Engineering. Linköping University, The Institute of Technology.
2000 (Swedish)Licentiate thesis, monograph (Other academic)
Abstract [sv]

Allt fler industriella företag erbjuder kundanpassade produkter. Produkterna utvecklas inom ramen för långvariga relationer med kunder. Detta har betydelse för hur de ekonomiska informationssystemen bör utformas. I uppsatsen föreslås modeller för den interna redovisningen som stödjer fokusering av både kunder och produkter. Därtill studeras hur kunder påverkar företagets kostnader. Litteraturen om redovisning och kalkylering, som har utvecklats för att i första hand fördela kostnader på produkter, analyseras utifrån att både produkter och kunder är väsentliga för uppföljningen. De föreslagna modellerna illustreras via en analys av kostnadsdata från Paroc AB. Dessutom diskuteras hur de föreslagna modellerna kan stödja kalkylering inför olika kundrelaterade handlingssituationer.

Både kund och produkt bör användas som kostnadsbärare i redovisningen för industriella företag som arbetar med en hög grad av kundanpassning. Detta ökar möjligheterna att analysera kostnaderna, jämfört med att enbart produkter fokuseras. Vidare kan kategorisering av kostnader efter hur resurser som förbrukas har anskaffats ge värdefull information, som inte är beroende av analysobjekt. I uppsatsen skiljs mellan prestationsberoende, kapacitetsberoende och nedlagda kostnader. Att använda kund och produkt som kostnadsbärare i redovisningssystem komplicerar dock att etablera nivåer av kostnadsställen i redovisningen som föreslagits i ABC-litteraturen. Det är bättre att använda den traditionella nivåindelningen av kostnadsbärare enligt stegkalkylsmetoden.

Kundrelaterade aktiviteter är ofta avsedda att skapa värden i senare tidsperioder. Framåtriktade aktiviteter kan redovisas som ’goda kostnader’, om de inte anses vara investeringar i formell bemärkelse. Detta medför att kostnaderna kan analyseras i senare tidsperioder utan att värdering av investeringar eller avskrivningar av tillgångar behöver göras. Investeringar i kunder skapar ofta immateriella tillgångar. För att värdera immateriella tillgångar är det väsentligt att studera möjligheterna till alternativ användning. I uppsatsen föreslås en kategorisering av tillgångar i specifika, begränsade och icke begränsade tillgångar.

Place, publisher, year, edition, pages
Institutionen för datavetenskap , 2000. , 123 p.
Series
Linköping Studies in Science and Technology. Thesis, ISSN 0280-7971 ; 844
Keyword [sv]
Företagsekonomi, Kostnader, Intäkter, Intern redovisning, produktkostnader
National Category
Computer and Information Science
Identifiers
URN: urn:nbn:se:liu:diva-5754ISBN: 91-7219-810-9 (print)OAI: oai:DiVA.org:liu-5754DiVA: diva2:21503
Presentation
2000-09-28, 00:00 (English)
Supervisors
Note

Rapportkod: LiU-Tek-Lic-2000:40.

Available from: 2002-09-19 Created: 2002-09-19 Last updated: 2012-12-03
In thesis
1. Management accounting as constructing and opposing customer focus: three case studies on management accounting and customer relations
Open this publication in new window or tab >>Management accounting as constructing and opposing customer focus: three case studies on management accounting and customer relations
2005 (English)Doctoral thesis, comprehensive summary (Other academic)
Abstract [en]

This thesis is on the relation between management accounting and customer focus and relates to discussions about how internal managing processes in organizations are interrelated with interorganizational relations, specifically constructions of customers. Both a normative and a descriptive perspective on the relation are taken within the different parts of the thesis, which consists of a licentiate thesis, three articles and a synthesizing text. The purpose is to understand the interaction between management accounting and customer focus on operative levels in industrial organizations, where focus on customer has a central place. The results are also discussed with respect to its possible importance in the development of managing processes of organizations. The thesis is based on three cases, which have been studied with mainly a qualitative approach.

In the licentiate thesis, traditional accounting models, originally developed to provide information for analyzing products, are revisited under the assumption that customers and products are equally interesting to analyze. The three articles explore the role of management accounting in interpreting customers and the interface to customers. In the first article, strong customer accountability is found to override the intentions from managers, as communicated through the accounting system. Arguments of how management accounting can be perceived as inaccurate then have a central place in motivating how customers are prioritized in a way not favored by managers. Furthermore, in the second article, customers are experienced as both catalysts and frustrators to change processes and changes in management accounting are found in eo-development with the different customer relations and how different customers prefer to communicate. The third article explores how coordination mechanisms operate in relation to each other in coordination of customer-supplier relationships. A strong market mechanism creates space for bureaucratic control and use of management accounting. However, the use of bureaucratic control in turn relies on social coordination between actors in order to function.

These four parts are revisited and related to each other in a synthesizing part of the thesis. The relation between management accounting and customer focus is approached in two ways. Management accounting may construct customer focus, making it impossible to distinguish between the two. However, another interpretation of the relation is management accounting and customer focus as opposing logics, where management accounting represents hierarchical influence, homogeneous control processes and cost efficient operations, and customer focus represents customer influence, control processes adapted to the customer and customized operations.

Place, publisher, year, edition, pages
Linköping: Linköpings universitet, 2005. 106 p.
Series
Linköping Studies in Science and Technology. Dissertations, ISSN 0345-7524 ; 933
National Category
Computer Science
Identifiers
urn:nbn:se:liu:diva-33135 (URN)19113 (Local ID)91-85297-64-X (ISBN)19113 (Archive number)19113 (OAI)
Public defence
2005-05-09, Visionen, Hus B, Campus Valla, Linköping, 13:15 (Swedish)
Note

Skriver sitt namn: Cäker istället för Säker

Available from: 2009-10-09 Created: 2009-10-09 Last updated: 2012-12-03

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Cäker, Mikael

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