liu.seSearch for publications in DiVA
Change search
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
ABC-kalylering i grossistföretag -modelldesign och effekter
Linköping University, Department of Management and Economics.
Linköping University, Department of Management and Economics.
2001 (Swedish)Independent thesis Advanced level (degree of Magister)Student thesisAlternative title
ABC in wholesale companies -design and effects (English)
Abstract [en]

Background: A large number of companies works as a link between manufacturers and final users. These companies buys and stores goods to be able to deliver when a need comes up later in the chain. The storage could have a negative effect on profitability and therefore places great demands on the management control systems. ABC as a method has been used with some success in manufacturing for over ten years. In wholesale companies the method is not frequently used.

Purpose: The purpose of this report is to study the design and the effects of ABC in wholesale companies.

Method: The base for this study is a company for which an ABC-model was constructed. This company also worked as an object of study to create understanding for the line of business itself (wholesale). To this base interviews with three other wholesalers who already have implemented ABC were added. These interviews were used to verify the model of the first company and to study the effect of in wholesale companies.

Results: The study have shown how an ABC-model can be designed for a wholesale company. The design should start with nature and size of the company and clearly show that it is for a wholesale company. The effects visible in two underlying aspects, line of products and customers, which after management of these leads to higher profits for the company.

Place, publisher, year, edition, pages
Ekonomiska institutionen , 2001. , 91 p.
Series
Master Thesis in Business Administration (Magisteruppsats från Ekonomprogrammet), 2001:25
Keyword [en]
Business and economics, ABC, profitability measurement, wholesale company, customer account profitability, management of product line
Keyword [sv]
Ekonomi
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:liu:diva-865OAI: oai:DiVA.org:liu-865DiVA: diva2:23391
Uppsok
samhälle/juridik
Available from: 2001-06-28 Created: 2001-06-28

Open Access in DiVA

fulltext(312 kB)2157 downloads
File information
File name FULLTEXT01.pdfFile size 312 kBChecksum MD5
59466bc753d7b7d0b6ae25fc2f822bc9b87bc9c9cddb6518fc9fc435f496233de50b6404
Type fulltextMimetype application/pdf

By organisation
Department of Management and Economics
Economics and Business

Search outside of DiVA

GoogleGoogle Scholar
Total: 2157 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 641 hits
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