Produktkalkylering vid bearbetande småföretag

Sammanfattning: Background - Swedish trade and industry primarily involves small corporations, including small manufacturing corporations. Currently, most costing models that are used are based on studies accomplished at large corporations. This conveys to the fact that product costing that occurs at small manufacturing corporations is based on all complexities that large corporations bring, which rarely match with small corporations. It occurs that small manufacturing corporations unconsciously rely on incorrect information that has been calculated based on great corporations’ product costing. Product costing is an important part in finance control and is used in order to determine costs that are allocated to the products of the corporation. Purpose - This study investigates how product costing can be adjusted to small manufacturing corporations and how this adjustment can help these corporations to achieve increased cost awareness, which is also the aim of this study. Methodology - In order to achieve the aim a case study has taken place at Diac Metal AB. The approach to this has been abductive. Main focus has been on the varnish process at Diac and its product costing. Findings - By identifying material and information flow a profound understanding of the process activities and its potential cost driver has been achieved. The identification of material and information flow combined with the costing model that has been created on the basis of the facts; competition situation, need for information and experience have made it possible to answer the aim of this study. Conclusion - The conclusion is that visualization of material and information flow enables identification of potential cost drivers that are used when establishing an utter cost allocation. An utter cost allocation is the reason to the fact that increased cost awareness can be achieved, which is a crucial fact in order to achieve growth and profitability.