Kauppakorkeakoulu | Laskentatoimen laitos | Laskentatoimi | 2014
Tutkielman numero: 13787
Time-driven activity-based costing - An implementation in a ceramic factory
|Otsikko:||Time-driven activity-based costing - An implementation in a ceramic factory|
|Vuosi:||2014 Kieli: eng|
|Asiasanat:||laskentatoimi; accounting; tuotteet; products; kustannuslaskenta; cost accounting; design management; design management; käsiteollisuus; handicraft industry|
|Avainsanat:||product costing; tuotekustannuslaskenta; time-driven activity-based costing; aikaan perustuva tuotekustannuslaskenta; TDABC; cost management; kustannusten hallinta|
The objective of this paper is to implement a time-driven activity-based costing (TDABC) system into a ceramic factory. First, there is a literature review about different costing systems, main focus being in Activitybased costing and time-driven activity-based costing. After that, there is a discussion about cost system complexity. The thesis' empirical part consists of a case study in a ceramic factory. First, the factory's current costing system and its' issues are recorded. Secondly, the new costing system is introduced. A comparison between the old and the new model is then carried out. Main focus on this study is to decrease the complexity of the costing system. The results indicate that even though the initial implementation process is rather time consuming the implemented TDABC system is less complex and the systems' yearly updating process will be less time consuming. The study is based on a field study conducted at the case organization between fall 2013 and spring 2014. Case organization's internal documents, ERP data, memos and other material were used as empirical evidence.
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