ABC och ekonomisystem: En studie av Volvo Construction Equipment Components AB
Independent thesis Advanced level (degree of Magister)Student thesisAlternative title
ABC and Accounting Information Systems : The Case of Volvo Construction Equipment Components AB (English)
The accounting information system comprises budgeting, accounting, and costing. The accounting information system has, traditionally, constituted an integrated system where the different elements collaborate. If ABC is introduced this order is disturbed, since ABC is based on another logic which cannot easily be integrated with budget and accounting. ABC, therefore, is usually used parallely to the conventional costing method. There are, however, companies that have taken its ABC one step further by letting it replace the old costing model and integrate it with the accounting information system. Our purpose is to describe how a well-integrated ABC has been designed and analyse its general possibilities to create an integrated ABC and accounting information system. In order to fulfil this purpose we have based our empirics on interviews and internal documents from our case company; a subsidiary to Volvo. In the case we have studied, a high degree of integration has been achieved through a partial adaptation of ABC as well as the remaining components of the accounting information system. The account of overhead revenues has changed from focusing on hours to register based on articles produced. The budget, at a whole, continues unchanged, but some rationalisations in the budget process have been a positive consequence of the adoption of ABC. ABC has been adapted by letting the accounts plan and the cost pool structure remain unchanged and no division based on activities has been realised. The procedure of the studied case can be applicable to other constructing enterprises facing the decision to adopt or integrate ABC to its accounting information system.
Place, publisher, year, edition, pages
Ekonomiska institutionen , 2001. , 89 p.
Master Thesis in Business Administration (Magisteruppsats från Internationella ekonomprogrammet), 2001:09
Business and economics, ABC, ABB, ABA, integration, accounting information systems, Volvo, Jörgen Dahlgren
Economics and Business
IdentifiersURN: urn:nbn:se:liu:diva-774OAI: oai:DiVA.org:liu-774DiVA: diva2:22720