Sökning: "Linkai Zhang"

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  1. 1. Relevance Lost through ABC : A Case Study at Ericsson Mobile Comunications AB in Linköping

    Magister-uppsats, Ekonomiska institutionen

    Författare :Ulf Fryklund; Linkai Zhang; [2000]
    Nyckelord :Business and economics; Activity-Based Costing ABC ; allocation; causality; cost driver; Ericsson AB; management accounting; product costing; relevance lost.; Ekonomi;

    Sammanfattning : During the last decade, Activity-Based Costing (ABC) has been recognized as a means to obtain more accurate and relevant information of product cost. Consultants have tried using the ABC concept as leverage for new projects, representatives from companies have attended seminars, and articles have been written on the theoretical foundations, the empirical justification, and on the implementation process. LÄS MER