Sökning: "Time-driven activity-based costing"

Visar resultat 1 - 5 av 8 uppsatser innehållade orden Time-driven activity-based costing.

1. 1. Processes in Public Sector Organisations – Like Flowing Water

   Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

   Författare :Filip Olsson; Justus Melin; [2021]
   Nyckelord :Efficiency; Effectiveness; TDABC; Stakeholder and Public Value; Business and Economics;

   Sammanfattning : Seminar date: June 3, 2021 Course: BUSN 79 Authors: Filip Olsson and Justus Melin Advisor/Examiner: Anna Glenngård/Anders Anell Five key words: Efficiency, Effectiveness, TDABC, Stakeholder and Public Value Purpose: The purpose of this thesis is to investigate and analyse how processes of public sector organisations can become more efficient and effective. Methodology: This thesis is conducted with an action research approach and is part of a R&D project in the public water sector. LÄS MER

3. 2. Managing cost accounting implementation through discourse: A single case study of PEC model implementation in Region Halland

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

   Författare :Justus Kokki; Like Ma; [2020]
   Nyckelord :Hospitals; Accounting and organizational change; Process analysis; Time-driven activity-based costing; Implementation of new system;

   Sammanfattning : This paper examines accounting and organizational change process and its institutional background by conducting a case study of the implementation process of a simplified Time-Driven Activity-Based Costing system in a Swedish Healthcare Region. Using a framework adapted from Zbaracki (1998), separating reality and rhetoric along a process-view, the paper examines how institutional forces enter the implementation process and how the arising tensions are managed along the process. LÄS MER

4. 3. Development of a real-time TDABC model for production activities : A case study at a manufacturing company

   Master-uppsats, KTH/Skolan för industriell teknik och management (ITM)

   Författare :Hampus Rude; Aleksandar Balicevac; [2019]
   Nyckelord :TDABC; real-time; product costing; TDABC; realtid; produktkalkylering;

   Sammanfattning : Allocating the right amount of indirect cost associated with a specific product or service offers many different options and there is no right or wrong answer to it. At the end of the day, a cost model is only as good as the organization perceives it to be. Today, an increasing number of companies are taking advantage of what the Industry 4. LÄS MER

5. 4. Time Driven Activity Based Costing : When theory and reality collide: A pilot study of TDABC in a financial service company

   Kandidat-uppsats, Uppsala universitet/Företagsekonomiska institutionen

   Författare :Lourdes Zemariam Ermias; Ann Willhelmsson; [2019]
   Nyckelord :Time Driven Activity Based Costing; Cost Allocation; Traditional Cost Allocation; Service company;

   Sammanfattning : The value of cost allocation comes from its initial purpose; decision support. In other words, cost allocation is considered a vital part of management, as it generates valuable information concerning efficiency and profitability. LÄS MER

7. 5. Cost Management in the New Product Introduction Process of TruPrint 1000; A case-study of TRUMPF Maskin AB and its costs of Introducing New Additive Manufacturing Systems to the Swedish Market

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Odia Okhiria; [2017-09-15]
   Nyckelord :;

   Sammanfattning : The current trend within the manufacturing industry is increased digitalization, automation, and customization, known as Industry 4.0 or the Fourth Industrial Revolution. Additive Manufacturing (AM), also known as 3D printing (3DP) can be considered as one spark of Industry 4.0. LÄS MER