onr:"swepub:oai:DiVA.org:ltu-15366"
Search: onr:"swepub:oai:DiVA.org:ltu-15366" > Product costing in ...
- 1 of 1
- Previous record
- Next record
- To hitlist
Product costing in ten Swedish manufacturing companies
-
- Alnestig, Peter (author)
- Mälardalens högskola,Institutionen för Ekonomi och Informatik
-
- Segerstedt, Anders (author)
- Mälardalens högskola,Institutionen för Ekonomi och Informatik
- (creator_code:org_t)
- Elsevier BV, 1996
- 1996
- English.
- In: International Journal of Production Economics. - : Elsevier BV. - 0925-5273 .- 1873-7579. ; 46-47, s. 441-457
- Journal article (peer-reviewed)
Abstract
Subject headings
Close
- This paper presents the main results from case studies in 10 Swedish manufacturing companies concerning their product costing. The main purpose of the study is to find out what models of product costing the companies use, what allocation bases are applied. Several questions have been asked to the companies: What is the purpose of the product costing? Is a special product costing used for inventory valuation? Is full costing or variable costing used? How are depreciation costs and cost of capital treated? Is some sort of activity-based costing used? If so, which arethe cost drivers? The study is a case analysis, no questionnaires are used. The study presents arguments that a separation of product costing in “Activity-Based Costing” or “traditional costing” is not possible, but also that more “ABC-thinking” is necessary.
Subject headings
- TEKNIK OCH TEKNOLOGIER -- Maskinteknik -- Produktionsteknik, arbetsvetenskap och ergonomi (hsv//swe)
- ENGINEERING AND TECHNOLOGY -- Mechanical Engineering -- Production Engineering, Human Work Science and Ergonomics (hsv//eng)
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business (hsv//eng)
Keyword
- Industrial Logistics
- Industriell logistik
Publication and Content Type
- ref (subject category)
- art (subject category)
Find in a library
- International Journal of Production Economics (Search for host publication in LIBRIS)
To the university's database
- 1 of 1
- Previous record
- Next record
- To hitlist
Find more in SwePub
- By the author/editor
- Alnestig, Peter
- Segerstedt, Ande ...
- About the subject
-
- ENGINEERING AND TECHNOLOGY
- ENGINEERING AND ...
- and Mechanical Engin ...
- and Production Engin ...
-
- SOCIAL SCIENCES
- SOCIAL SCIENCES
- and Economics and Bu ...
- Articles in the publication
- International Jo ...
- By the university
- Luleå University of Technology
- Mälardalen University
Search outside SwePub
- Extend your search to:
- Google Book Search
- Google Scholar
Kungliga biblioteket hanterar dina personuppgifter i enlighet med EU:s dataskyddsförordning (2018), GDPR. Läs mer om hur det funkar här.
Så här hanterar KB dina uppgifter vid användning av denna tjänst.
- Copyright © LIBRIS - National Library Systems
- LIBRIS.kb.se
