Sökning: "activity based costing absorption"

Hittade 1 uppsats innehållade orden activity based costing absorption.

1. 1. Vad bidrar till valet av precision i produktkalkylen?: En fallstudie om diskrepansen mellan teori och praktik inom produktkalkylering

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

   Författare :Emil Hansson; Christopher Ottosson; [2010]
   Nyckelord :absorption costing; activity based costing; direct costing; product costing;

   Sammanfattning : Studies show that activity based costing (ABC) is not widespread in practice even though it has been present in the academic world since the 80's. This thesis examines the reasons for the discrepancy between theory and practice through a case study of a Swedish manufacturing company. LÄS MER