Kauppakorkeakoulun julkaisuportaali
Aalto-yliopiston kauppakorkeakoulun gradujen tiedot nyt Aaltodocissa: Aaltodoc-julkaisuarkisto
Kauppakorkeakoulu | Laskentatoimen ja rahoituksen laitos | Laskentatoimi | 2009
Tutkielman numero: 12113
Development of cost accounting in a service business network
Tekijä: Laaksonen, Mikko
Otsikko: Development of cost accounting in a service business network
Vuosi: 2009  Kieli: eng
Laitos: Laskentatoimen ja rahoituksen laitos
Aine: Laskentatoimi
Asiasanat: laskentatoimi; accounting; kustannuslaskenta; cost accounting; palvelut; service; verkostot; networks
Sivumäärä: 72
Avainsanat: cost accounting; network; open book accounting; cost efficiency
Research objectives The main objective of the research was to analyze how cost accounting within a service business network has developed during the recent years. Secondly this study aimed to provide further evidence how open book accounting has been linked to the development of cost accounting and how it contributes to the relationship building within network.

Sources Theoretical part of the research comprises on broad range of academic journals, articles and books related to the subject. Empirical data, on the other hand, was gathered through interviewes conducted at the case network and material and other documentation received from the case company.

Research method The empirical part of the research was conducted with structured theme interviews. Interviews were written down, analyzed and combined with other gathered empirical data and documents. The empirical evidence was then reflected to the theoretical part and earlier research and constructed a broad picture of the development of cost accounting.

Results The study results show that cost accounting within service business has been mostly transferred to suppliers’ responsibility. Based on the evidence, the shift has been enabled by defined KPIs and open book accounting. The role of open book accounting has been seen changing more towards control tool and having a clear assisting effect in achieving cost reduction targets and improving the efficiency. Open book accounting, in addition, facilitates succesfull partnership formation and forms a platform for trust.
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