Search for dissertations about: "Cost Allocation"

Showing result 1 - 5 of 206 swedish dissertations containing the words Cost Allocation.

2. 1. 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

4. 2. Cost efficency of nonresponse rate reduction efforts : an evaluation approach

   Author : Sara Westling; Bengt Swensson; Risto Lehtonen; Örebro universitet; []
   Keywords : NATURVETENSKAP; NATURAL SCIENCES; nonresponse bias; follow-ups; response distribution; resource allocation; cost efficiency; evaluation; nonresponse error; Monte Carlo simulations; Statistics; Statistik; Statistics; Statistik;

   Abstract : Nonresponse, the failure to obtain complete measurement on all sample elements, is an increasing problem in sample surveys. Efforts to reduce the nonresponse rate are expensive and their effect may not be as desired. READ MORE

5. 3. Cost allocation in some routing problems : a game theoretic approach

   Author : Stefan Engevall; Moshe Dror; Linköpings universitet; []
   Keywords : NATURVETENSKAP; NATURAL SCIENCES;

   Abstract : In many situations a set of decision makers have the opportunity to cooperate. In this way they may reduce the total cost for satisfying their objectives. However, the reduction of cost is often not enough to motivate cooperation. The problem of how to divide the total cost (or gain) among the decision makers must also be solved. READ MORE

6. 4. Cooperative Transportation Planning and Cost Allocation

   Author : Joen Dahlberg; Maud Göthe-Lundgren; Stefan Engevall; Jenny Karlsson; Endre Bjørndal; Linköpings universitet; []
   Keywords : TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Abstract : A freight forwarder may consolidate its goods transportations in order to achieve a more efficient operation. When goods transportations are consolidated, they may reduce operational costs, e.g. labor and fuel. READ MORE

7. 5. 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