Search for dissertations about: "product costing"

Showing result 1 - 5 of 13 swedish dissertations containing the words product costing.

  2. 1. Life Cycle Costing : Supporting companies towards a circular economy

    Author : Marianna Lena Kambanou; Mattias Lindahl; Tomohiko Sakao; Giuditta Pezzotta; Linköpings universitet; []
    Keywords : TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; life cycle costing; total cost of ownership; circular strategies; products as a service; through life costing; life cycle management; circular economy;

    Abstract : Increased consumption has resulted in the depletion of non-renewable resources and an explosion in waste. A circular economy proposes to sustain economic growth but decouple it from resource consumption by keeping products and materials in the economy. READ MORE

  4. 2. Product Costing for Sawmill Business Management

    Author : Mats Johansson; Kaj Rosling; Robert Grubbström; Växjö universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; joint cost; lumber costing; linear programming; sawmilling; cost allocation; sales management; opportunity cost.; Business and economics; Ekonomi;

    Abstract : Several Swedish sawmill groups have recently developed product-costing systems to possibly compensate for diminishing production knowledge in recently centralized market organizations. The concept of product costs is challenging in sawmilling, since production is of a joint type – each log typically yields many products. READ MORE

  5. 3. Product costing in interorganizational relationships : A supplier's perspective

    Author : Ulf Nilsson; Olov Olson; Björn Axelsson; Ingemund Hägg; Jönköping University; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Abstract : Product costing in interorganizational relationships is a study of how the supplier’s product costing and other types of cost data are used in a relationship with a buyer. Traditionally, management accounting is assumed to take place within an organization where the management of the company decides how to design the costing system based on the needs of the organization. READ MORE

  6. 4. Targeting target costing : cost management and inter-organizational product development of multi-technology products

    Author : Martin Carlsson-Wall; Handelshögskolan i Stockholm; []
    Keywords : TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY;

    Abstract : Improving product development is a complex task for many companies. One challenge is to avoid over-engineering and only include the functionality that customers are willing to pay for. Another challenge is to reduce costs in close co-operation with suppliers. READ MORE

  7. 5. Performance-based costing as decision support for development of discrete part production : Linking performance, production costs and sustainability

    Author : Christina Windmark; Industriell Produktion; []
    Keywords : TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Production cost; PERFORMANCE; decision support; manufacturing; production development; performance-based costing; sustainability; organizational learning; Production cost; Performance; Decision support; Manufacturing; Production development; performance-based costing; Sustainability; Organizational learning;

    Abstract : In today’s global market, the industry is struggling every day to make the “correct decisions”. Decisions concerning production can range from smaller improvements to choice tool or equipment investments to relocation of entire production facilities. READ MORE