Diferenciar-se é uma questão de agregação constante de valor, pensamento enxuto, retenção de talentos, atenção as boas práticas de gestão e a todas as partes envolvidas. Alcança sua missão aquela organização que aproveita o maior número de oportunidades lançadas a todos, porém aproveitadas por aqueles que as identificam e executam ações a frente dos demais. Manter essa atitude de vanguarda é o grande desafio que se lança. E a resposta a esta necessidade, a história de gestão e empreendedorismo nos mostra que não haverá resposta definitiva nem mecanismo permanente eficaz. É inserido neste contexto, que este projeto se desenvolve, buscando observar dentro de uma indústria de bebidas, o que seu método de custeio atual contribui para a busca de sua missão e implantar os conceitos atualmente modernos de time driven activity-based costing, voltando-as cada vez mais para a agregação de valor. / The ability to differentiate oneself as a professional is a matter of constant aggregation of value, lean thinking, retaining talent, attention to good management practices and to all parties involved. The company which can achieve its mission is the one that takes advantage of the greater number of opportunities thrown at all involved, however, seized by those who identify and take action ahead of others. Being able to maintain that vanguard attitude is the greatest challenge. In response to this need, the history of management and entrepreneurship shows us that there will be no definitive answer or an effective permanent mechanism. It is in this context that this project is developed, aiming to observe within a beverage industry, what its current cost method contributes to the pursuit of its mission and implement the modern concepts time driven activity-based costing, focusing constantly on the added value.

O presente trabalho tem por objetivo demonstrar a importância da utilização de instrumentos adequados para mensurar o retorno obtido através do relacionamento com os clientes. Inúmeras são as tentativas de buscar alguma forma de diferenciação com relação aos concorrentes, visando obter o reconhecimento e a preferência desses clientes, seja através de produtos diferenciados, em tamanhos, embalagens, estrutura, seja no nível de serviços ofertados desde a venda, passando por entrega, pós venda, entre outros. Além de demonstrar que a utilização de metodologias tradicionais de custeio pode gerar informações inadequadas, e como consequência, decisões distorcidas, será sugerida uma abordagem diferenciada, através da aplicação do conceito de gestão estratégica de custos, mais especificamente, da metodologia Time Driven Activity Based Costing (TDABC). O trabalho sugere a construção de um instrumento que viabilize a identificação de informações mais precisas sobre a real rentabilidade dos clientes, mediante os diferentes produtos e níveis de serviços ofertados. / This final paper has the objective of demonstrating the importance of the correct usage of some tools to measure the response obtained through the relationship built with customers. The attempts to reach, somehow, the differentiation towards the competitors are countless, always trying to obtain the acknowledgment and preference of these customers. This can be through differentiated products, in terms of size, packaging, structure or in terms of the service level offered from sale, going through delivery, after sales, among others. Besides demonstrating that the usage of traditional methodologies can generate inadequate information, and as a consequence, distorted decisions, a differentiated approach will be suggested, through the application of the concept of strategic cost management, more specifically, Time Driven Activity Based Costing (TDABC). This paper suggests the development of a tool that makes the identification of more precise information possible about the real profitability of clients, concerning the different products and levels of services offered.

No início da década de 80, surgiu o ABC, que era considerado uma metodologia que respondia a todas as dificuldades encontradas nos métodos tradicionais, sobre o direcionamento dos custos indiretos aos produtos. Porém algumas dificuldades forma encontradas neste método e poucas são as empresas que apuram custos utilizando o Actitivy Based Costing (ABC). No intuito de resolver estes problemas, Kaplan e Anderson (2004; 2007) sugerem a abordagem TDABC, nas quais eles consideram uma metodologia de fácil implementação e de resultados de gestão de custos, mais rápidos. Sendo assim, dissertação objetiva contribuir na identificação das diferenças e semelhanças entre a metodologia Time-Driven Activity Based Costing (TDABC) em relação ao Actitivy Based Costing (ABC), se são observadas em estudos relatados na literatura e da possibilidade de pontuá-las. E se as vantagens apresentadas por seus proponentes possam ser constatadas. Pois diversas são as tentativas de implementar um modelo de gestão de custos, nas quais os tomadores de decisão possam basear-se com rapidez nas informações de custos na acuracidade dos dados oriundos da metodologia de custeio. / In the early 80s, came to ABC, which was considered a methodology to answer all the difficulties encountered in traditional methods, on the direction of the indirect costs to products. However some difficulties encountered in this method and form there are few companies which process costs using the Actitivy Based Costing (ABC). In order to solve these problems, Kaplan and Anderson (2004, 2007) suggest the TDABC approach, in which they consider an easy implementation methodology and results of management costs, faster. Thus, dissertation aims to contribute in identifying the differences and similarities between the methodology Time-Driven Activity Based Costing (TDABC) compared to Actitivy Based Costing (ABC), if they are found in studies reported in the literature and the opportunity to punctuate them. And if the advantages presented by its proponents can be found. Because there are several attempts to implement a cost management model, in which decision makers can rely on the information quickly in the accuracy of cost data from the costing methodology.

Diferenciar-se é uma questão de agregação constante de valor, pensamento enxuto, retenção de talentos, atenção as boas práticas de gestão e a todas as partes envolvidas. Alcança sua missão aquela organização que aproveita o maior número de oportunidades lançadas a todos, porém aproveitadas por aqueles que as identificam e executam ações a frente dos demais. Manter essa atitude de vanguarda é o grande desafio que se lança. E a resposta a esta necessidade, a história de gestão e empreendedorismo nos mostra que não haverá resposta definitiva nem mecanismo permanente eficaz. É inserido neste contexto, que este projeto se desenvolve, buscando observar dentro de uma indústria de bebidas, o que seu método de custeio atual contribui para a busca de sua missão e implantar os conceitos atualmente modernos de time driven activity-based costing, voltando-as cada vez mais para a agregação de valor. / The ability to differentiate oneself as a professional is a matter of constant aggregation of value, lean thinking, retaining talent, attention to good management practices and to all parties involved. The company which can achieve its mission is the one that takes advantage of the greater number of opportunities thrown at all involved, however, seized by those who identify and take action ahead of others. Being able to maintain that vanguard attitude is the greatest challenge. In response to this need, the history of management and entrepreneurship shows us that there will be no definitive answer or an effective permanent mechanism. It is in this context that this project is developed, aiming to observe within a beverage industry, what its current cost method contributes to the pursuit of its mission and implement the modern concepts time driven activity-based costing, focusing constantly on the added value.

The main goal of this master thesis is to implement a system for performing customer profitability analysis in a consulting company. Implementation of the system is based on concepts that are presented in the theoretical part of this thesis. This thesis also contains discussion about the usability of the activity based costing and of the time driven activity based costing. The theoretical part of this thesis contains an explanation of the customer profitability analysis. This part also presents the activity based costing method and also the time driven activity based costing method. Due to the main focus of this thesis, theoretical part also contains an explanation of specifics of performance management in a consulting company. The practical part of this thesis begins with a description of current conditions in the researched company. This is followed by the implementation of the customer profitability analysis system. This thesis is concluded by performing customer profitability analysis in the researched company.

Titel: Kostnadskalkylering för lean-företag – En systematisk litteraturstudie Författare: Max Börjesson Handledare: Helena Forslund Examinator: Elin Funck Lärosäte: Ekonomihögskolan vid Linnéuniversitetet i Växjö Kurs: Examensarbete i controller för Civilekonomprogrammet Nyckelord: lean, kostnadskalkylering, standardkostnader, activity based costing, ABC, value stream costing, VSC. Bakgrund och problemformulering: lean är en filosofi som fått stort genomslag. Samtidigt kräver användandet av filosofin anpassningar, bland annat i företags kostnadskalkylering. I den befintliga forskningen är det inte tydligt vilken forskning som faktiskt passar bäst för företag som använder lean. Syfte: Syftet med studien är att kartlägga forskningen om kostnadskalkylering tillsammans med lean, samt utreda vilket av verktygen för kostnadskalkylering som passar bäst för företag som använder lean. De verktygen som undersöks är standardkostnader, ABC och VSC. Metod: metoden är baserad på en systematisk litteraturstudie, kompletterat med ett teorikapitel. Slutsats: studien visar att kostnadskalkylering för lean-företag är ett område som fått ett ökat intresse sedan år 2002. Den identifierade litteraturen kommer framförallt från Europa och Nordamerika. Standardkostnader används ofta som en jämförelse till andra verktyg, medan activity based costing och value stream costing ofta har en mer central roll i studier. I studien har få fördelar med standardkostnader identifierats. Både activity based costing och value stream costing framstår som lämpliga, utifrån den litteraturen som finns idag. / Title: Lean Cost Accounting – A Systematic Literature Review Author: Max Börjesson Tutor: Helena Forslund Examiner: Elin Funck Institution: School of Business and Economics, Linnaeus University, Växjö Course: Degree Project in Controlling, The Business Administration and Economics Programme, 4FE18E. Keywords: lean, cost accounting, standard costing, activity based costing, ABC, value stream costing, VSC. Background and problem discussion: the interest for lean has been great. Implementation of lean requires companies to make adoptions. One of the adoptions that needs to made is in the cost accounting. The current literature has not identified what the best method for lean companies is. Purpose: the purpose of this study is to identify the existing research about cost accounting for lean companies, and to examine the method that fits lean companies the best. The tools used are standard costing, activity based costing and value stream costing. Method: A systematic literature review is used in this study. Conclusion: This study shows that the interest for cost accounting for lean companies has developed since 2002. The identified literature is primarily from Europe and North America. Standard costing is often used for comparisons with other tools. Activity based costing and value stream costing have a more central role in studies when they are used. This study has not identified any benefits of using standard costing, while both activity based costing and value stream costing seem to be useful.

The purpose of this dissertation is to examine the effects of activity-based costing (ABC) and activity-based management (ABM) on managerial and employee behavior.

The thesis is oriented to an alternative approach of allocation of overhead costs which arose in the second half of the nineties of the twentieth century. Activity Based Costing (ABC) is a way of cost control based on looking at costs through activities that are performed in the organization. The following determining of their costs is done based on dividing them into various cost pools with differentiated cost drivers that do not have to be volume based. The thesis is apart from the theoretical study of the topic supplemented by a survey of prevalence of ABC in the Czech Republic and primarily by an analysis of an already created strategic ABC model which is used for studying a degree of compliance of theoretical foundations of the principle with actual methods used in creating the ABC model.

This dissertation focuses on how to use prototyping as a method for developing models in Management Accounting and Control Systems, a field in Business Administration. It combines three emerging theories: prototyping, Activity Based Costing (ABC) and the Balanced Scorecard (BSc). Prototyping is an alternative to the traditional systems development method. In prototyping end-users play an important role in being a part of the development team in the design of models for ABC and BSc. The study is conducted as action research projects. Together with controllers and their co-workers, in three organisations, I am engaged in four prototyping projects between 1988 and 2003. The cases are Gunnebo Fastening, Kinnarps Office Furniture and the local community organisation for Childcare & School in Västervik. The main result is that we can show that it is possible to develop models for ABC and BSc with prototyping. It is also possible to develop models for the different versions of ABC and BSc that Cooper & Kaplan and Kaplan & Norton suggest. We learn that prototyping is a process in loops consisting of four phases: exploration, experimentation, evaluation and evolution. This type of prototyping is labelled Experience based Prototyping, E-Prototyping. The contributions from the study are of two kinds. The major contribution is that with the E-Prototyping process we can see a further development of the knowledge of prototyping. In E-Prototyping I have put together various theories on prototyping into one process and identified the four phases of exploration, experimentation, evaluation and evolution. The second kind of contribution is found in models for ABC and BSc, developed with prototyping. Both ABC and BSc theories continue to be developed and I have followed that development for almost 15 years. We have been able to show, both theoretically and practically, that prototyping is an alternative to the stepwise system development method that Cooper & Kaplan and Kaplan & Norton suggest. It is a method that allows us to follow the various versions of the theory of ABC and BSc with our prototypes. We are also extending BSc theory when we use the BSc prototype Cockpit as a model for quality control and when we introduce the combination of ABC and BSc as a basis for what the C and S label value for money.

Packaging has a major impact on the activities performed in a logistical value chain. Packaging can improve or decrease the efficiency of the outbound logistics process. It is therefore important to consider the activities and the value that they add to the overall process. ROL International is a Swedish store interior manufacturer that design, produce and distribute their products on a global basis. One of their basic products is the shelf concept. ROL wants to improve their efficiency and consider a change in the packaging method for the shelf concept. Two alternative packaging methods have been suggested and ROL want to know if either of the two alternatives would result in increased efficiency. The purpose of this report is to evaluate the two packaging alternatives and their impact on the activities connected to the outbound logistics at ROL International. Since the study was conducted at request from ROL International, it is considered as a qualitative single case study. Observations, mainly at ROL’s warehouse but also through an observation at one customer’s premises, were used for determination of the activities included throughout the studied process. In addition to the observations, interviews were conducted with key persons concerned with the effects of a change in packaging method. Secondary data in form of order and shelf statistics were important for the study due to its impact on the frequency in which the studied activities are performed. The study found that neither of the two suggested packaging alternatives are suitable for implementation in the present situation. This is mainly because of the increase in activities needed to perform the packaging of shelves, which would result in increased cost that cannot be justified through enhanced customer service and higher quality. More-over, the study also found that the current process for picking customer orders are ineffi-cient and might require a restructuring of the warehouse operation in order to become more efficient.