Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Produktkalkylering vid bearbetande småföretag
Jönköping University, School of Engineering, JTH, Industrial Engineering and Management.
Jönköping University, School of Engineering, JTH, Industrial Engineering and Management.
2014 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Product costing in small manufacturing businesses (Swedish)
Abstract [en]

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.

Place, publisher, year, edition, pages
2014. , 44 p.
Keyword [sv]
Produktkalkylering, material- och informationsflöde, bearbetande småföretag, ekonomistyrning, processkartläggning., Product costing, material and information flow, small manufacturing corporation, finance control, process mapping.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hj:diva-23509OAI: oai:DiVA.org:hj-23509DiVA: diva2:698120
Subject / course
JTH, Industrial Engineering and Management
Presentation
2013-05-14, 08:30 (Swedish)
Supervisors
Examiners
Available from: 2014-02-25 Created: 2014-02-20 Last updated: 2014-02-25Bibliographically approved

Open Access in DiVA

Produktkalkylering vid bearbetande småföretag(1376 kB)337 downloads
File information
File name FULLTEXT01.pdfFile size 1376 kBChecksum SHA-512
1935893c75c1a2b9c00e5c05374102ddaec7dddd5c5fd2ffb7134fbf6fd1084f5527e9d7e7d285a61e603200fb938d3521988e92f5c917cd71b1ff037408bacd
Type fulltextMimetype application/pdf

Search in DiVA

By author/editor
Mavraj, BetimZahiti, Erlir
By organisation
JTH, Industrial Engineering and Management
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 337 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Total: 544 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf