Search for dissertations about: "Accounting and cost"

Showing result 1 - 5 of 103 swedish dissertations containing the words Accounting and cost.

2. 1. Management accounting as constructing and opposing customer focus : three case studies on management accounting and customer relations

   Author : Mikael Cäker; Linköpings universitet; []
   Keywords : NATURVETENSKAP; NATURAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Computer science; Datavetenskap; Economic Information Systems; Ekonomiska informationssystem; Business and economics; Humanities and Social sciences;

   Abstract : This thesis is on the relation between management accounting and customer focus and relates to discussions about how internal managing processes in organizations are interrelated with interorganizational relations, specifically constructions of customers. Both a normative and a descriptive perspective on the relation are taken within the different parts of the thesis, which consists of a licentiate thesis, three articles and a synthesizing text. READ MORE

4. 2. From Cost Accounting to Customer Accounting in the HospitalityIndustry : a Constructive Approach

   Author : Mats Carlbäck; Sweden Göteborg Handelshögskolan Göteborgs universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Restaurant Industry; Management Accounting Tools; Management Control; Experience Accounting; FAMM; Cost Allocation; Performance Measurement; Constructive Approach;

   Abstract :  The objective of this research project is to analyse and identify the role of tools used in the restaurant industry to improve resource management efficiency and performance, to develop and test the Experience Accounting tool, and to test and evaluate if this particular system is the system that could fill a gap in the hospitality industry.The research is based on the notion that the hospitality business is part of the experience industry and is producing experiences rather than a plate of food and a bed to sleep in. READ MORE

5. 3. Essays of Financial Performance and Capital Structure

   Author : Lars Lindbergh; Lars G. Hassel; Michael B. Adams; Umeå universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; financial accounting; financial statements; financial performance; capital structure; tax allowances; comparative studies; Företagsekonomi; Business studies; Företagsekonomi;

   Abstract : This thesis consists of an introductory chapter and four self-contained essays on financial performance and capital structure. Essay I assesses the strength of strategic inputs into profitability among firms within several sub-sectors within the industrial service sector in the U.S. and Sweden. READ MORE

6. 4. Assessing District-Heating Sustainability – Case Studies of CO2 Mitigation Strategies and Environmental Cost Accounting

   Author : Elsa Fahlén; Chalmers tekniska högskola; []
   Keywords : TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; absorption cooling; biomass gasification; bio transport fuel; policy instruments; carbon dioxide; external costs; combined heat and power; district heating and cooling;

   Abstract : District heating (DH) may play an important role in achieving the EU goal of a secure, competitive and sustainable energy supply. Integrated energy solutions based on technologies, such as biomass gasification for transport fuel, electricity and heat production and heat-driven absorption cooling, create new optimisation possibilities through the linkage between heat, power, cooling and transport fuel markets which may reduce the global warming contribution of the energy sector. READ MORE

7. 5. From Cost Accounting to Customer Accounting in the Hospitality Industry – a Constructive Approach

   Author : Mats Carlbäck; Göteborgs universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Restaurant Industry; Management Accounting Tools; Management Control; Experience Accounting; FAMM; Cost Allocation; Performance Measurement; Contructive Approach;

   Abstract : .... READ MORE