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Product costing in ten Swedish manufacturing companies
Mälardalens högskola, Institutionen för Ekonomi och Informatik.
Mälardalens högskola, Institutionen för Ekonomi och Informatik.
1996 (engelsk)Inngår i: International Journal of Production Economics, ISSN 0925-5273, E-ISSN 1873-7579, Vol. 46, s. 441-457Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

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 are the 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.

sted, utgiver, år, opplag, sider
1996. Vol. 46, s. 441-457
HSV kategori
Identifikatorer
URN: urn:nbn:se:mdh:diva-25504DOI: 10.1016/0925-5273(95)00164-6ISI: A1996WA03700037Scopus ID: 2-s2.0-0030386322OAI: oai:DiVA.org:mdh-25504DiVA, id: diva2:730819
Konferanse
8th International Working Seminar on Production Economics, FEB 21-25, 1994, INNSBRUCK, AUSTRIA
Tilgjengelig fra: 2014-06-30 Laget: 2014-06-30 Sist oppdatert: 2017-12-05bibliografisk kontrollert

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