Devido à grande concorrência do mercado o controle de custos passa a ser peça fundamental no auxílio à tomada de decisão quanto à redução dos custos, visando uma lucratividade maior por parte das empresas. Essa dissertação trata sobre um novo modelo de custos, o RCA – Resource Consumption Accounting, que ainda não foi adotado por nenhuma empresa. Esse novo método de custeio foi aplicado como modelo piloto em uma empresa Americana onde os resultados foram favoráveis a ele em relação aos modelos existentes. Muitos autores defendem o RCA como sendo um grande aliado aos gestores e ao setor financeiro por ser de fácil entendimento, apurar a capacidade ociosa e principalmente por apurar os custos com maior precisão em relação aos métodos mais utilizados atualmente. O RCA deve superar ao método ABC – Activity Based Costing, pois ele possui algumas vantagens em relação a este, por exemplo, como tratar separadamente os custos fixos dos variáveis, evitando assim rateios arbitrários e gerando uma apuração dos custos dos produtos e das atividades com maior precisão, além de apurar a capacidade ociosa, auxiliando assim os gestores na tomada de decisão. O RCA, assim como o ABC, é caro de ser implantado, pois precisa ser utilizado junto com sistemas integrados, sendo a sua principal desvantagem. / Due to market competition, the cost control becomes a critical tool to assist managers in taking decisions pursuing the cost reduction improving the companies profitability. This dissertation is about a new cost management system, the RCA - Resource Consumption Accounting, which has not been adopted yet by any company. This new cost management system was applied as a pilot model for an American company and the results were favorable to him. Many authors support RCA as a great ally to managers and financial managers because it is easy to understand, work with embedded systems, and determine the idle capacity mainly determine costs with greater accuracy compared with the methods currently used. The RCA must overcome to ABC - Activity Based Costing, because presents some advantages over this, for example, treat separately the fixed costs of the variable ones, avoiding arbitrary apportionments and generating a calculation of the costs of products and activities more accurately, also determine the idle capacity, thereby assisting managers in taking decision. The RCA, as ABC, is expensive to deploy because it must be used with integrated systems, being its main disadvantage.

<p>Background: In the eighties the debate concerning the declining relevance of the traditional calculation started. The reason was that the method of calculating not had been changed despite that the costs and manufacturing had changed in many companies. This led to the development of activity-based costing. Management by means of activity information is called activity-based management, but there is no general accepted definition of what the term com- prises. Neither are there any studies which describe within which areas activity information is used as a base for decisions. </p><p>Purpose: The purpose of this thesis is to describe in which situations activity information is used as a base for different decisions, and to define the term activity-based management. </p><p>Method: The approach taken is qualitative. A total of 13 telephone interviews with four different companies, three producers and one wholesale firm, have been carried out. </p><p>Results: Activity information is used as a base for decisions principally in situations that concerns changes in the operational work through management of processes, price and product changes and costumer profitability. Changes within these areas may concern increases in efficiency and effectiveness, and changes in price, assortment and focus on different costumers. In a long perspective these changes may lead to an increase in the profitability. From the studied empirical applications we formulated the following definition of the ABM- term: “The use of activity information as a support for decisions, which concerns securing the companies profitability and to make activities and processes visible and in that way make improvements possible.”</p>

<p>Background:</p><p>Companies of today commonly search to gain competitive advantages throughout different forms of co-operation, one of which is referred to as Supply Chain Management. Although little research has been assigned to the topic of how to manage and control this type of relation, lately a growing number of academics has been arguing that ABC is an appropriate mean of controlling this type of relationships.</p><p>Purpose:</p><p>The purpose of this thesis is to investigate to what degree the ongoing debate on the use of ABC as a mean of control within SCM correspond to the present theories related to ABC and SCM respectively.</p><p>Research method:</p><p>The thesis takes it’s starting point within the literature, meaning that the empirical information consists of published articles in the ongoing debate. This information is put in relation to the original theories concerning both topics.</p><p>Conclusions:</p><p>The results shown in the thesis in some content agrees with the ongoing debate referring to the positive aspects that could result from using ABC as a mean of control within SCM. However the main result of the study is the discovery of a lack of discussion concerning the problems that implementing ABC within SCM might implicate, a fact that we believe contributes to the mainly positive view on using ABC within Supply Chain Management.</p> / <p>Bakgrund</p><p>Företag av idag ingår i allt större utsträckning i någon form av samarbete för att på så vis skapa sig konkurrensfördelar på marknaden, en av dessa samarbetsformer går under beteckningen Supply Chain Management. Hur styrningen i denna typ av relation bör se ut är ett relativt outforskat ämne, dock finns det i dagens forskningsdebatt flera forskare som förespråkar ABC-kalkylering som ett lämpligt styrinstrument för denna typ av relationer.</p><p>Syfte</p><p>Syftet med uppsatsen är att undersöka hur väl den pågående forskningsdebatten gällande användandet av ABC som styrverktyg inom SCM överensstämmer med befintlig teoribildning inom de respektive forskningsområdena.</p><p>Genomförande</p><p>Studien tar sin utgångspunkt i litteraturen, med detta avses att den empiri som studeras består av publicerade artiklar i den aktuella debatten. Informationen ställs sedan i relation till den existerande teoribildningen inom ABC respektive SCM.</p><p>Slutsats</p><p>De resultat som framkommer ur studien visar på att den aktuella debatten i vissa avseenden har rätt i de positiva effekter ett ABC-system skulle kunna generera inom SCM. Men vad studien huvudsakligen kommer fram till är att det i forskningsdebatten saknas en ordentlig problematisering av ämnet, vilket enligt oss också förklarar den övervägande positiva syn som föreligger till användandet av ABC inom SCM.</p>

<p>Background: The Activity-Based Costing model has its origin in the Manufacturing Industry and has since its origin become more usual. The ABC-method is beginning to break through in several others businesses than just the Manufacturing Industry, but there are insufficient information about how the ABC-model can be developed in Trading Company for instance. These companies often use simple and stereotyped calculations in their organizations and assume the cost price by calculating, which give rise to an inappropriate allocation of the costs. ABC could therefore be a solution to these problems and therefore would it be interesting to investigate how this model can be designed in a trading company. </p><p>Purpose: The purpose of this paper is to describe the design and usage of the Activity-Based Costing in a Trading Company. Method: The paper has a sign of a case study. A more deep study has also been made at Materialservice in Nässjö, while the study at ICA, Hall.miba and Svenskt Papper has been of a more supplementary nature. We have also made interviews with two firms of consultants, Prodacapo and SAM in purpose to make our study/investigation more general. </p><p>Result: We have found that the result the customer has a more important role in the Trading Company than the Manufacturing Industry and that the Trading Company use more activities and cost drivers in their ABC-model. The result also shows that the main area of use of ABC in the trading company is to guide the behaviours of the company and the customers.</p>

Background: The Activity-Based Costing model has its origin in the Manufacturing Industry and has since its origin become more usual. The ABC-method is beginning to break through in several others businesses than just the Manufacturing Industry, but there are insufficient information about how the ABC-model can be developed in Trading Company for instance. These companies often use simple and stereotyped calculations in their organizations and assume the cost price by calculating, which give rise to an inappropriate allocation of the costs. ABC could therefore be a solution to these problems and therefore would it be interesting to investigate how this model can be designed in a trading company. Purpose: The purpose of this paper is to describe the design and usage of the Activity-Based Costing in a Trading Company. Method: The paper has a sign of a case study. A more deep study has also been made at Materialservice in Nässjö, while the study at ICA, Hall.miba and Svenskt Papper has been of a more supplementary nature. We have also made interviews with two firms of consultants, Prodacapo and SAM in purpose to make our study/investigation more general. Result: We have found that the result the customer has a more important role in the Trading Company than the Manufacturing Industry and that the Trading Company use more activities and cost drivers in their ABC-model. The result also shows that the main area of use of ABC in the trading company is to guide the behaviours of the company and the customers.

Background: In the eighties the debate concerning the declining relevance of the traditional calculation started. The reason was that the method of calculating not had been changed despite that the costs and manufacturing had changed in many companies. This led to the development of activity-based costing. Management by means of activity information is called activity-based management, but there is no general accepted definition of what the term com- prises. Neither are there any studies which describe within which areas activity information is used as a base for decisions. Purpose: The purpose of this thesis is to describe in which situations activity information is used as a base for different decisions, and to define the term activity-based management. Method: The approach taken is qualitative. A total of 13 telephone interviews with four different companies, three producers and one wholesale firm, have been carried out. Results: Activity information is used as a base for decisions principally in situations that concerns changes in the operational work through management of processes, price and product changes and costumer profitability. Changes within these areas may concern increases in efficiency and effectiveness, and changes in price, assortment and focus on different costumers. In a long perspective these changes may lead to an increase in the profitability. From the studied empirical applications we formulated the following definition of the ABM- term: “The use of activity information as a support for decisions, which concerns securing the companies profitability and to make activities and processes visible and in that way make improvements possible.”

The rudimentary cost accounting methods were set up for an organization¡¦s internal planning and controlling, its main function is to provide managers with information of program-control, product cost calculation and performance assessment. At that time, cost-management system had not been affected by external accounting statement.Follow the organization¡¦s growth and expansion,the relationship of external investors and government between businesses is becoming much more closer, the method,that lead to external audit and accounting statement became more important and even supersede the function of old accounting methods. The current costing methods used by ordinary enterprises are traditional ones ,which emphasizing on writing accounting statement, that could not provide managers with real-time and useful management information. After 1980, however, some scholars began to notice these problems and announced new cost accounting methods to solve defects of traditional accounting .On the base of traditional job costing, process costing, standard costing, new accounting ABC and target costing development, this study is to redesign an integrated costing system to meet three major targets---editing financial statement, providing related information about program-control and assessing product cost. According to the research design, to compare advantages and disadvantages of all costing methods firstly ;and then ,take the job costing, process costing and ABC as the actual costing on one hand, and take the standard costing and target costing are as estimated costing on the other hand. And to co-operate costing skills, such as AIS, responsibility center, pricing assignment and balanced scorecard ,integrating these two dimension to form an integrated strategic costing management. Applying this system into a case company can not only assess cost more accurate but also get cost-difference analysis of operation center and usage of company¡¦s resources. In hence, that can satisfy a manager¡¦s information demand, and good for exception management and performance assement.

Background: Companies of today commonly search to gain competitive advantages throughout different forms of co-operation, one of which is referred to as Supply Chain Management. Although little research has been assigned to the topic of how to manage and control this type of relation, lately a growing number of academics has been arguing that ABC is an appropriate mean of controlling this type of relationships. Purpose: The purpose of this thesis is to investigate to what degree the ongoing debate on the use of ABC as a mean of control within SCM correspond to the present theories related to ABC and SCM respectively. Research method: The thesis takes it’s starting point within the literature, meaning that the empirical information consists of published articles in the ongoing debate. This information is put in relation to the original theories concerning both topics. Conclusions: The results shown in the thesis in some content agrees with the ongoing debate referring to the positive aspects that could result from using ABC as a mean of control within SCM. However the main result of the study is the discovery of a lack of discussion concerning the problems that implementing ABC within SCM might implicate, a fact that we believe contributes to the mainly positive view on using ABC within Supply Chain Management. / Bakgrund Företag av idag ingår i allt större utsträckning i någon form av samarbete för att på så vis skapa sig konkurrensfördelar på marknaden, en av dessa samarbetsformer går under beteckningen Supply Chain Management. Hur styrningen i denna typ av relation bör se ut är ett relativt outforskat ämne, dock finns det i dagens forskningsdebatt flera forskare som förespråkar ABC-kalkylering som ett lämpligt styrinstrument för denna typ av relationer. Syfte Syftet med uppsatsen är att undersöka hur väl den pågående forskningsdebatten gällande användandet av ABC som styrverktyg inom SCM överensstämmer med befintlig teoribildning inom de respektive forskningsområdena. Genomförande Studien tar sin utgångspunkt i litteraturen, med detta avses att den empiri som studeras består av publicerade artiklar i den aktuella debatten. Informationen ställs sedan i relation till den existerande teoribildningen inom ABC respektive SCM. Slutsats De resultat som framkommer ur studien visar på att den aktuella debatten i vissa avseenden har rätt i de positiva effekter ett ABC-system skulle kunna generera inom SCM. Men vad studien huvudsakligen kommer fram till är att det i forskningsdebatten saknas en ordentlig problematisering av ämnet, vilket enligt oss också förklarar den övervägande positiva syn som föreligger till användandet av ABC inom SCM.

Tinkamos išlaidų apskaitos sistemos pasirinkimui įtakos turi visa eilė veiksnių ir aplinkybių. Įmonėms, kurių produkcijos gamybai yra priskiriama daug netiesioginių išlaidų, buvo sukurta ABC (Activity-based costing) išlaidų apskaitos sistema, kuri padeda įvertinti veiklą, priimti valdymo sprendimus, kontroliuoti bei mažinti išlaidas, atsisakyti vertės nepridedančių veiklų. Atlikti tyrimai “N” medelyno pavyzdžiu parodė, kad netiesioginės sodmenų gamybos išlaidos paskirstomos miško sėjinukų, sodinukų ir dekoratyvinių sodinukų auginimo išlaidoms pagal tiesioginio darbo užmokesčio sumą. Toks netiesioginių išlaidų paskirstymas sodmenų grupėms iškraipo sodmenų savikainą, nes išanalizavus „N“ medelyno gamybos technologinį procesą, pastebėta, kad skirtingų grupių sodmenys kaupia ne vienodas išlaidas, t.y. jų poreikiai yra skirtingi ir reikalauja skirtingų veiklų. Todėl autorė siūlo medelyno gamybos procesą suskirstyti į tris pagrindinius etapus: produkto sukūrimą (idėją), produkto pagaminimą-išauginimą ir pardavimą, pagal šiuos etapus išskirti veiklas ir kaupti sodmenų auginimo išlaidas. / Choice of appropriate cost accounting system is influenced by a number of factors and circumstances. Companies whose production is attributed to a lot of indirect costs have set up ABC (Activity-Based Costing) cost accounting system, which helps to evaluate performance, make management decisions to control and reduce costs, to refuse activities of value decrease. The studies in nursery 'N' show that the indirect costs of seedlings are allocated to forest seedlings, plants and ornamental plants growing costs under the amount of direct salary. This allocation of indirect costs distorts the cost of seedlings, because the analysis of the nursery "N" production process technology shows that different groups of seedlings accumulate different costs because their needs are different and require different activities. Therefore, the author suggests three basic steps of nursery production process: creation of the product (the idea), production-cultivation and sales, to exclude activities and to collect costs of seedling production.

Thesis (M.P.H.M. (Primary Health Care Management))--Mahidol University, 2004.