Bakgrund: I slutet av 1980-talet slog de aktivitetsbaserade tankegångarna igenom, i form av ABC-kalkylering. Dock visade sig metoden vara komplex att använda i praktiken och därför introducerades tankegångar kring att istället använda den aktivitetsbaserade informationen i styrningssyften, ABM. Trots detta är det ABC som har fått störst genomslag i svensk tillverkningsindustri. Syfte: Syftet med denna studie är att undersöka om svenska företag använder sig av ABM och i så fall hur de använder ABM. Dessutom är syftet att studera hur sambandet mellan ABM och ABC ser ut för att utröna om det föreligger något beroende dem emellan. Metod: Denna uppsats har genomförts med en kombinerad forskningsdesign. Det har utförts både en enkätundersökning och en fallstudie, därmed har såväl kvantitativ som kvalitativ metod använts. Slutsatser: Resultatet av föreliggande studie visar på att företag i svensk tillverkningsindustri inte känner till begreppet ABM men trots det används den aktivitetsbaserade informationen i styrningssyften. Det finns ett fåtal företag som uttryckligen säger sig använda ABM. De vanligaste användningsområdena inom ABM är kostnadsreducering och ständiga förbättringar. Dessutom visar resultaten att det inte föreligger något beroende mellan ABM och ABC. / Background: The activity-based ideas made its breakthrough in the late 1980's with the Activity-Based Costing, ABC. But the method proved to be difficult and complex to use in practice and that's the reason to the introduction of alternative ways to use the activity-based ideas, namely Activity-Based Management, ABM. But it is although ABC that has had the greatest breakthrough in the Swedish manufacturing industry. Purpose: In this study, the purpose is to investigate if companies in the Swedish manufacturing industry use ABM and if, how do they use ABM. The purpose is also to study the relation between ABM and ABC to investigate if there is any dependence between them. Method: This study has been carried out with a mixed method. Both a survey and a case study has been made, which means that both quantitative as well as qualitative research method has been used. Conclusions: The result of this study shows that the term ABM is unknown to companies in the Swedish manufacturing industry, but although use the activity-based information in control purposes, ABM. There are though a few companies that explicitly express the use of ABM. The most common used applications of ABM is cost reducing and continuous improvement. The result also shows that there are no dependence between ABM and ABC.Keywords: ABM (Activity-Based Management), ABC (Activity-Based Costing) and the ABCM-cross.

This work focuses on application of Activity based costing method in Primus CE. Within the practical part of the thesis, analysis of selected part of logistics process in the company is performed and activities within the process are mapped and valued. The thesis describes individual steps of valuation. Firstly activities for valuation are defined. In second step, cost-pool related to defined activities is identified. Following this step cost-pool is divided into sub-cost-pools based various cost-drivers which are likely to be common for activities in the groups. Selection of cost drivers is covered and reasoning is provided in the thesis. In the last step, cost of each activity is calculated. The summary of the work includes findings from the process of creating this model as well as findings resulting from valuation itself.

Made available in DSpace on 2016-04-25T18:40:31Z (GMT). No. of bitstreams: 1 Kazuyochi Tsurumaki.pdf: 521696 bytes, checksum: 912d104397ea951da960d0b3ce725646 (MD5) Previous issue date: 2008-06-02 / The study has as main objective explore the characteristics of the activities of services and understand how they should be handled by systems cost, as the scenario of the world economy in recent decades has led the service sector to a level higher than the sectors of industry and Agriculture. In other words, services are the activities that most grew in most developed and developing countries highlighting itself as an activity generator of wealth. Thus, it is necessary to the understanding of the major systems of cost and identifying the differences between the product service and product manufacturing. Through analysis of the system of funding of Ecosorb SA Tecnologia em Proteção Ambiental, object of case study, it was possible, using interviews, verification of documents and analysis of reports, understand premises, attributes and operation of the system costing adopted by the company. The economic development and globalization have created a competitive environment and therefore the market has become more disputed. In this environment, companies that have a need to control their costs have a competitive advantage and survival / O trabalho tem como principal objetivo explorar as características das atividades de serviços e entender como elas devem ser tratadas pelos sistemas de custeio, visto que o cenário da economia mundial nas últimas décadas tem levado o setor de serviços a um patamar superior aos setores da indústria e agricultura. Ou seja, os serviços são as atividades que mais cresceram na maioria dos países desenvolvidos e em desenvolvimento destacando-se como uma atividade geradora de riqueza. Para tanto, faz-se necessário o entendimento dos principais sistemas de custeio e a identificação das diferenças entre o produto serviço e o produto manufatura. Por meio da análise do sistema de custeio da Ecosorb SA Tecnologia em Proteção Ambiental, objeto de estudo de caso, foi possível utilizando-se de entrevistas, verificação de documentos e análise de relatórios, entender premissas, atributos e funcionamento do sistema de custeio adotado pela empresa. O desenvolvimento econômico e a globalização criaram um ambiente competitivo e consequentemente o mercado passou a ser mais disputado. Neste ambiente, as empresas que tiverem um controle preciso dos seus custos têm uma vantagem competitiva e de sobrevivência

Made available in DSpace on 2010-04-20T20:14:34Z (GMT). No. of bitstreams: 0 Previous issue date: 1995-05-15T00:00:00Z / Apresenta uma nova abordagem de mensuração de desempenho para as empresas manufatureiras, com ênfase nos princípios, critérios, modelos e metodologias para a implementação destes sistemas. Aborda o tópico das mudanças ocorridas no ambiente de negócios e do contexto específico do setor fabril, com miras a construir uma visão global dos eventos ocorridos na organização de trabalho, que permita a melhor compreensão do tema particular deste estudo. Apresenta uma metodologia proposta para a medição de desempenho nas indústrias.