Activity-Based Costing: avbildning, integration & nytta

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Nehler, Henrik,1974-Linköpings universitet,Företagsekonomi,Filosofiska fakulteten (författare)

Activity-Based Costing : avbildning, integration & nytta

This doctoral dissertation provides an extensive analysis of Activity-Based Costing, one of the most discussed management accounting models during the 90's. The aim of the study is to analyse the prerequisites for the design, integration and use of Activity-Based Costing systems. Three perspectives are used in the analysis:Correspondente perspective - referring to the ability of integrated ABC-systems to depict the reality they intend to describe.Integration perspective - referring to the possibilities of integrating ABC-systems with other systems in an organisation.Usefulness perspective - referring to the user needs for activity-based information, the value/usefulness of activity-based information and the method's effects on user behaviour.The results of the dissertation show that an effective ABC-system has a low degree of sophistication, allocation and integration. Yet such ABC-systems have a higher information value compared to more complex systems. These simple integrated ABC-systems also show positive volume and standardisation effects. This dissertation contributes with empirical descriptions of advanced integrated Activity-Based systems and models that are generated from each of the above mentioned analytical perspectives. Moreover, the dissertation's synthesis is presented as a three dimensional model showing the effective ABC-system. Finally, a two-piece model is suggested as a possible solution to the problems associated with the ABC-model.

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