Sökning: "Nicoleta Coman"

Hittade 1 uppsats innehållade orden Nicoleta Coman.

  1. 1. Vad kostar det?: Fallstudie av en banks kostnadsallokeringssystem

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Carolina Carlsen; Nicoleta Coman; [2008]
    Nyckelord :ABC; cost allocation; bank; activity-based costing;

    Sammanfattning : This paper investigates the internal product costing system in one of the Swedish banks with the purpose to evaluate the quality of its product costs and possible implications on decision making. The study shows that the current system distorts product costs by, among other things, using relative allocation of costs and time and by allocating all costs to individual units of products. LÄS MER