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  1. 1. Design and Usage of Activity-Based Costing in a Trading Company

    Magister-uppsats, Ekonomiska institutionen

    Författare :Maria Gustavsson; Maria Holmström; [2001]
    Nyckelord :Business and economics; ABC; Activity-Based Costing; ABC-kalkylering; handelsföretag; produktkal- kylering; Henrik Nehler; Ekonomi;

    Sammanfattning : Background: The Activity-Based Costing model has its origin in the Manufacturing Industry and has since its origin become more usual. The ABC-method is beginning to break through in several others businesses than just the Manufacturing Industry, but there are insufficient information about how the ABC-model can be developed in Trading Company for instance. LÄS MER