While contemporary environmental problems arise partly from increased industrial activities resulting in waste creation, the continued extraction and depletion of earth’s natural resources by organisations to meet consumers’ demand have led to unsustainable business practices (Jennings & Zandbergen 1995). Moreover, reversing the negative environmental impact caused by unsustainable business practices is the responsibility of the organisations whose activities cause harm to the environment (Ahuja & Khamba 2008). More importantly, managers require adequate and accurate financial and non-financial information on their unsustainable business practices to successfully manage both internal and external environmental effects of their actions (Schaltegger & Burritt 2000). But the lack of contemporary management accounting tools to capture waste information in the brewery process reduces the chance to improve waste-reduction decisions while opportunities for cost savings are also lost. Admittedly, Gale (2006:1231) argues that conventional management accounting Systems (MASs) do not have the ability to adequately monitor the increasing material costs and overheads in production processes with sufficient transparency. Nevertheless, this inability to provide adequate process waste information may likely limit organisations’ effort to implement and achieve desired waste-reduction strategies. As a result, it is imperative to integrate both physical and monetary waste information for sound decision-making. The main objective of this study is to adopt and adjust the existing MFCA framework to support and improve on managers’ process waste-reduction decisions in the South African brewery industry. In order to achieve this main objective, the study: • examines the extent to which conventional MASs provides process waste information to support waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); • assesses the impact of insufficient process waste information as provided by the conventional MASs on brewery waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); and • adjusts the existing MFCA framework to include waste categories subsumed or neglected in the provision of waste information to improve brewery waste-reduction decisions. vi The study adopted an exploratory multiple case study approach by means of in-depth interviews and a pilot study in two breweries- a micro-brewery and a large brewery to achieve the study objectives. Findings revealed that, while the use of technology is essential to reduce brewery process waste, there is lack of appropriate waste-capturing management accounting tool in both organisations. Besides it is essential for organisations to adopt appropriate management accounting tool to capture waste-related information for improved waste-reduction decisions and selection of appropriate waste management strategy. The study therefore suggests the adoption of an adjusted MFCA framework for a more robust approach to improve waste-reduction decisions since ‘what cannot be measured cannot be managed’. / Management Accounting / D. Comm. (Management Accounting)

Thesis (Ph.D. (Commerce)) -- University of Limpopo, 2021 / This research aimed to develop a costing model for the African Complementary and Alternative Medicines (ACAM) health practitioners to improve their products and services’ decision-making process. This research aim drew support from fundamental objectives, which includes amongst others, the identification of the current product and service costing approaches used by the ACAM practitioners and how this supports their decision-making, the development, and adoption of a costing model for ACAM practitioners to capture products and services’ cost information for improved health care service delivery. Furthermore, it sought to understand the challenges faced by ACAM practitioners in adopting the proposed costing model. The research applied a qualitative action research method. Data collection was through interview method from twenty-six ACAM health practitioners in six ACAM health care facilities. Data were collected after two research cycles in the field study through action research procedures. The participants were drawn from five South African provinces. The main data was gathered through face-to-face semi-structured interviews, documentation, and direct observation to enhance the research validity and reliability. The data were analysed systematically using thematic analysis The findings reveal that the study succeeded in providing more accurate cost data for each product and assist in the planning, control and decision making for the ACAM practitioners. The research contributes academically and to practice by successfully narrowing the gap between ACAM researchers and cost accounting researchers by providing a practical costing model based on solid practical and academic foundation. The researcher recommends that the South African ACAM facilities need to adopt and implement the ACAM costing model because it will provide them with more accurate cost data for the provision of each service and products and help in making effective and reliable decisions. Key words: Cost accounting practice, ACAM health facilities. ACAM health practitioners, ACAM Colonisation, ACAM Healing, Contingency Theory, Production Theory, Cost Elements, Costs Classification. ACAM Production Process

Submitted in fulfillment of the Master of Technology Degree in Cost and Management Accounting, Durban University of Technology, 2012. / The research outputs of Accountancy academics in South Africa seem to lag far behind those of their counterparts abroad (West, 2006:121, see also Chan, Chen and Cheng, 2005). Van der Schyf (2008:1) concurs that departments of Accounting at South African universities have established a culture that is removed from research, and that this is in contrast to the nature of a university. A matter of concern is that only a few institutions make up the national research output (De Villiers and Steyn, 2009:43) and especially universities of technology (UoTs) seem to lag behind traditional universities with regard to research output, as a consequence of a lack of emphasis on postgraduate qualifications and published research in the pre-merged technikons and the merged institutes of technology (Singh, 2011:1191). This becomes challenging with regard to the New Funding Framework (South Africa, 2004) which provides funding based on research outputs. Given the above, the aim of this study was to investigate research output among Cost and Management Accounting academics at universities of technology in SA and toward universities of applied sciences in Germany by examining their attitudes toward research, their qualifications and the structure of their master’s programs. Underpinned by Bandura’s Social Cognitive Theory, this study used a mixed methods approach to gather both qualitative and quantitative data from Cost and Management Accounting (CMA) academics at South African universities of technology and Accounting academics at German universities of applied sciences. Analysis of data revealed that academics in both countries showed a positive attitude towards research and obtaining postgraduate qualifications. Despite the absence of a German research funding policy comparable to the South Africa, similar factors seem to influence academics in their research activities in both countries. These include time available for research; support systems and intrinsic motivators. South African respondents showed a lack of qualifications among their staff which reflected on their research skills and therefore, output. Based on the findings, this study makes recommendations to CMA departments at South African universities of technology and Accounting departments at German universities of applied sciences toward improving of research output.

<p>Background: China is one of the most popular countries to relocate and outsource production units to. This country has a big advantage when it comes to the manual working cost which is very low. This difference between Sweden and China is huge; the cost of the manual working force is less than one twentieth of the Swedish.</p><p>Problem: Massive global relocation of production units can affect some countries in a negative way. One of the most important foundations in the society is that there is a high level of employment and this also contributes for economic growth. This is in terms of both tax incomes for the public society as well as self-esteem for the people.</p><p>Purpose: The purpose with this thesis is to examine the differences in total production costs, including allocation of overhead costs for product development and production in Sweden vs. China at a company, in this thesis referred to as Manufacturer AB.</p><p>Method: Case study approach with in-depth interviews, phone calls and e-mail follow up. In total 9 respondents consisting of managers in leading positions at Manufacturer AB in Sweden.</p><p>Conclusion: The manufacturing cost in the Chinese production unit is about 40-60 per cent compared to the Swedish unit. In the current situation the overhead allocation is 4 % overhead of MC at the Chinese production unit and 133 % at the Swedish unit. The total production costs are not reflected in a correct way per unit. To do a more true allocation, the overhead costs in the Company Group must be identified and allocated in the right proportions on their respective production unit.</p><p>By creating an average- and in next step an estimated allocation model we succeeded to do a more justified allocation of the overhead costs on the production units in Sweden and China. This model should be relative simple to implement on product- or unit level and gives a more correct allocation than the current.</p><p>However, it is the decision of Manufacturer AB to allocate their overhead as they like, but the estimated allocation model gives a base for strategic decisions on production unit level, referring to; where to locate the production units to reach competitive advantage.</p> / <p>Bakgrund: Kina är ett av de mest populära länderna att utlokalisera och outsourca produktionsenheter till. Detta land har en stor fördel när det gäller kostnaden för manuellt arbete, som är väldigt låg. Skillnaden mellan Sverige och Kina är enorm; kostnaden för den manuella arbetstiden är ca en tjugondel av den svenska.</p><p>Problem: Massiva globala omflyttningar av produktionsanläggningar kan påverka vissa länder negativt. En av de viktiga grundpelarna i samhället är att det finns en hög sysselsättningsgrad som bidrar till ekonomisk tillväxt. Detta gäller såväl skatteintäkter till staten som självkänsla hos folket.</p><p>Syfte: Syftet med den här uppsatsen är att undersöka skillnaderna i den totala produktionskostnaden, inkluderat fördelning av overheadkostnader för produktutveckling och produktion i Sverige jämfört med Kina vid ett företag som i denna uppsats refereras till Manufacturer AB.</p><p>Metod: Fallstudie är gjord med hjälp av personliga djupintervjuer, uppföljande telefonsamtal och elektronisk post. Totalt deltog 9 respondenter bestående av tjänstemän i ledande positioner på Manufacturer AB i sverige.</p><p>Slutsats: Tillverkningskostnaden i den Kinesiska produktionsenheten är ungefär 40-60 procent jämfört med motsvarande enhet i Sverige. I nuläget är overheadpålägget 4% på produktionsenheten i Kina och 133% på enheten i Sverige. Den totala produktionskostnaden speglas inte på ett rättvist sätt per produktionsenhet. För att göra en mer rättvis fördelning så måste koncernens totala overheadkostnad identifieras och mätas och sedan allokeras i de rätta proportionerna på respektive produktionsenhet.</p><p>Genom att skapa en genomsnittlig och i nästa steg en uppskattad fördelningsmodell lyckades vi att göra en mer rättvis fördelning av overheadkostnaderna på produktionsenheterna i Sverige och Kina. Denna modell borde vara ganska enkel att implementera på produkt- eller enhetsnivå och ger en mer korrekt fördelning än den nuvarande.</p><p>Hursomhelst, är det upp till Manufacturer AB att fördela deras overheadkostnader som de vill, men den ”uppskattade” modellen ger en bas för strategiska beslutsunderlag på produk-tionsenhetsnivå, som svarar på frågor som; var ska man lokalisera produktionsenheter för att nå konkurrensfördelar.</p>

Les récentes réformes inspirées de la nouvelle gestion publique font de la comptabilité analytique hospitalière une pièce maîtresse du financement et de la gouvernance des établissements de soins français. Les coûts unitaires par séjour alimentent en effet à la fois le processus d'élaboration des tarifs et les nouveaux instruments de gestion supposés améliorer l'efficience hospitalière. Ce travail confronte la comptabilité analytique en vigueur à une méthode basée sur les activités pour calculer les coûts unitaires d'un échantillon de 2130 interventions chirurgicales réalisées consécutivement au CHU de Montpellier en 2009. Il montre que les deux méthodes sont discordantes et que, en outre, la méthode actuelle reflète mal la complexité réelle de la prise en charge des patients au bloc opératoire. La théorie néoinstitutionnelle suggère que le développement de la comptabilité analytique hospitalière, structure organisationnelle formelle, est un processus isomorphique par lequel les établissements de santé internalisent le mythe rationalisé du calcul des coûts des séjours. Pour pouvoir répondre aux contraintes et à la complexité du réel, un certain degré de découplage entre cette comptabilité et l'activité réelle apparaît. La comptabilité analytique ne serait donc plus seulement un instrument au service de l'efficience des hôpitaux mais aussi un facteur de légitimation au sein d'un environnement fortement institutionnalisé. Dès lors se pose la question de la pertinence des tarifs et des outils de gestion alimentés par ces coûts unitaires au regard des objectifs poursuivis. / Consequently to the recent implementation of NPM-inspired reforms, cost accounting plays a key role in financing and governance of French hospitals. Calculating unit costs per hospital stay is indeed the first step in the elaboration of case-based tariffs. Moreover, unit costs are used to develop new management tools aimed at improving hospital efficiency. This study compared the current cost accounting method to an innovative activity-based one for the calculation of the unit costs of 2130 surgical procedures performed consecutively at the University Hospital of Montpellier in 2009. The results show a poor agreement between both methods. In addition, the current method fails to accurately reflect the real complexity of the management of patients in the operating room. New institutionalism suggests that the development of hospital cost accounting (a formal organizational structure) results from an isomorphic process by which health care institutions internalize the rationalized myth of unit cost calculation. In order to address the constraints and the complexity of reality, a certain degree of decoupling between the accounting and real activity occurs. Hence, cost accounting would not only be an efficiency improvement tool, but also a legitimating factor within a highly institutionalized environment. This raises the issue of the relevance of the tariffs and the management tools based on these unit costs.

Tratando o tema Contabilidade de Custos, o objetivo desse trabalho consiste em verificar, dentre os propósitos de uso de métodos de custeio que compõem o referencial teórico de Contabilidade Gerencial e Contabilidade de Custos, quais se fazem presentes nas empresas objeto de estudo desta dissertação. Como objetivos específicos, buscou-se: (a) verificar entre os propósitos de uso do método de Custeio por Atividades propostos por Innes e Mitchell (1995), quais são adotados inclusive para os métodos de Custeio por Absorção e Custeio Variável; (b) identificar como os métodos de custeio são utilizados para atender os propósitos de uso; e (c) detectar por que determinados métodos de custeio são usados para determinados propósitos em detrimento aos demais métodos. Este estudo caracteriza-se como: (i) descritivo, (ii) correlacional e (iii) qualitativo; apoiado na metodologia de estudo de casos múltiplos. Como técnicas de coleta de dados, foram utilizados bibliografias e publicações, entrevistas com informantes-chave por meio de roteiros semi-estruturados e análise de documentos. A amostra pesquisada é constituída por cinco empresas privadas que atuam no Brasil nos segmentos Automobilístico, Ensino Universitário, Alimentos, Cartões de Benefícios e Agronegócios; selecionadas pelo critério não probabilístico e intencional por conveniência. Constatou-se que propósitos de usos apresentam relevância, porém não são únicos determinantes para a adoção de um ou outro método de custeio específico. Em todas as empresas objeto do estudo, os propósitos de uso de análise de lucratividade de produtos e orçamentos (elaboração) se fizeram presentes com métodos de custeio diferentes. Os métodos de custeio tradicionais (Absorção e Variável) foram identificados com uma quantidade maior de propósitos de uso do que o método de Custeio por Atividade. Os métodos de custeio não concorreram entre si, convivendo harmonicamente de maneira complementar. / Treating the topic Cost Accounting, the aim of this work is to verify, among the purposes of using costing methods that comprise the theoretical Managerial Accounting and Cost Accounting, which are present in the companies under study in this dissertation. Was sought, as specific objectives: (a) occur between the purposes of using the method Costing Activities proposed by Innes and Mitchell (1995), which are adopted including methods of Absorption Costing and Variable Costing, (b) identify how the costing methods are used to fulfill the purposes of use, and (c) detect that certain costing methods are used for certain purposes to the detriment of other methods. This study is characterized as: (i) descriptive, (ii) correlation and (iii) qualitative; supported the methodology of multiple case study. As techniques of data collection were used bibliographies and publications, interviews with key informants through scripts and semi-structured document analysis. The study sample consists of five private companies that operate in Brazil in the segments Automotive, College Education, Food, Cards and Benefits Agribusiness; selected by non-probabilistic and intentional for convenience. It was found that the purposes of uses are relevant, but are not sole determinants for the adoption of one or another specific costing method. In all the companies under study, the purpose of use of profitability analysis of products and budgets (preparation) were present with different costing methods. The traditional costing methods (Absorption and Variable) were identified with a larger quantity of purposes of use of the method Costing Activity. The costing methods do not compete with each other, living together harmoniously in a complementary way.

Made available in DSpace on 2015-12-04T11:45:18Z (GMT). No. of bitstreams: 1 Angela_Sofia_Ferrari_Nunes.pdf: 845469 bytes, checksum: 738a6498786e96ea784eda259c1eb755 (MD5) Previous issue date: 2003-06-26 / The main aim of this work is to demonstrate in a practical-theoretical way the verification of the indirect cost of the products of na Insurance Partnership through the Costing Method ABC - Activity Based Costing and identify the advantages in comparison with the Costing Method used before. The theoretical reference about the insurance operations were based on the current laws issued by regulating institutions that are responsible for the Brazilian Insurance market rules; on the technical books; on the post graduation monographies, mentioned in the bibliography reference. The theoretical grounding on the ABC - Activity Based Costing and a brief theory on ABM - Activity Based Management - can be found in the chapter III of this work. The reasons why the company opted for another cost method and its consequent advantages on decisions taking can be foun in the conclusions. / The main aim of this work is to demonstrate in a practical-theoretical way the verification of the indirect cost of the products of na Insurance Partnership through the Costing Method ABC - Activity Based Costing and identify the advantages in comparison with the Costing Method used before. The theoretical reference about the insurance operations were based on the current laws issued by regulating institutions that are responsible for the Brazilian Insurance market rules; on the technical books; on the post graduation monographies, mentioned in the bibliography reference. The theoretical grounding on the ABC - Activity Based Costing and a brief theory on ABM - Activity Based Management - can be found in the chapter III of this work. The reasons why the company opted for another cost method and its consequent advantages on decisions taking can be foun in the conclusions. / O objetivo principal deste trabalho ?? demonstrar de uma maneira te??rico-pr??tica, a apura????o dos custos indiretos dos produtos de uma sociedade seguradora atrav??s do M??todo de Custeio ABC (Activity Based Costing) e identificar se houve vantagens em compara????o com o m??todo de custeio utilizado anteriormente. O referencial te??rico sobre as opera????es de seguro foram embasadas nas legisla????es vigentes, expedidas pelos ??rg??os competentes respons??veis pela atua????o do mercado segurador no Brasil, tamb??m nos livros t??cnicos, disserta????es de mestrado e teses de doutorado, citados nas refer??ncias bibliogr??ficas. O fundamento te??rico sobre o M??todo de Custeio ABC (Activity Based Costing), utilizado neste trabalho, bem como, uma breve teoria sobre o ABM, consta no cap??tulo III. Nas considera????es finais, constam as raz??es que levaram a empresa a optar por outro m??todo de custeio e as vantagens obtidas pela seguradora para a tomada de decis??es.

A produção enxuta tem provocado mudanças significativas nas empresas, mudanças estas que não vêm sendo acompanhadas pelos sistemas de gestão econômica, desenvolvidos sobre pressupostos equivocados da produção em massa que defendem que as otimizações locais isoladas conduzem à otimização global da empresa. Deste modo, pode-se afirmar que a contabilidade de custos não é capaz de prover as informações necessárias à correta tomada de decisão nas empresas enxutas. Por outro lado, constata-se uma coerência entre os princípios da produção enxuta e os pressupostos que sustentam a contabilidade de ganhos da teoria das restrições. Sendo assim, o objetivo desta tese é propor um método de gestão econômica tendo como base teórica os pressupostos que sustentam a contabilidade de ganhos e os princípios da produção enxuta, o qual será denominado de método do ganho médio. Embora os sistemas produtivos enxutos sejam os grandes motivadores para a proposição do método do ganho médio, este também se aplica aos sistemas produtivos tradicionais. Além das etapas de aplicação do método do ganho médio, são apresentadas, ainda, as regras que orientam as tomadas de decisão no mesmo e um modo de precificação. A aplicação do método do ganho médio em uma empresa enxuta consolidada fez com que esta passasse a compreender a importância do tratamento diferenciado das restrições e das não-restrições, bem como a necessidade de sempre orientar a sua tomada de decisão pelo ganho por unidade de restrição dos produtos. Porém, o mais importante foi que com a aplicação do método do ganho médio a empresa passou a medir os resultados da implementação enxuta por meio de um método de gestão econômica coerente com os princípios da produção enxuta. / The lean production has provoked significant changes in the companies, changes that do not come being followed for the economic management systems, developed on estimated mistake made of the mass production that defends the isolated local otimization lead to the global otimization of the company. In this way, it can be affirmed the cost accounting is not capable to provide the necessary information to the correct taking with decision in the lean companies. On the other hand, a coherence is evidenced enters the principles of the lean production and the estimated ones they support the throughput accounting of the theory of constraints. Being thus, the objective of this thesis is to consider a economic management method having as theoretical base estimated they support the throughput accounting and the principles of the lean production, which will be called of average throughput method. Although the lean productive systems are the great motivators for the proposal of the average throughput method, this also is applied to the traditional productive systems. Beyond the stages of application of the average throughput method, they are presented, also, the rules that guide the taking of decision in there and a pricing way. The application of the average throughput method in an lean company consolidated, made that this started to understand the importance of the differentiated treatment of the restrictions and the not-restrictions, as well as the necessity of always to guide it taking decision for the throughput for unit of the restriction of the products. However, the most important was that with the application of the average throughput method, the company started to measure the results of the lean implementation by means of a coherent economic management method with the lean production principles.

Dans la première partie, une méthode mixte combinant le top-down micro-costing et le bottom-up micro-costing a été développée afin d’évaluer le coût du prélèvement d’organes au sein d’un groupement hospitalier français. Cette méthode mixte a été comparée à une méthode utilisant exclusivement le top-down micro-costing, afin de mesurer les écarts entre les deux approches. Dans la seconde partie, la valorisation de la procédure de greffe des îlots de Langerhans a illustré l’usage pouvant être fait du coût du prélèvement d’organes. Au cours de la troisième partie, l’évaluation du coût du prélèvement a été étendue à l’ensemble des organes pouvant être prélevés sur une période de 8 années consécutives. Cette évaluation a été réalisée à partir d’une base de donnée médico-administrative nationale et de l’Etude Nationale de Coût. Les résultats des deux premières publications, chacune fondée sur une base de données spécifique, semblent fortement diverger. La dernière partie s’évertue à comparer le coût du prélèvement d’organes à partir de deux bases de données distinctes : la Comptabilité Analytique Hospitalière et l’Etude Nationale de Coût. Cette analyse a souligné les différences de coût existant entre deux bases de données pourtant intimement liées, l’une incrémentant l’autre. Les différences ont conduit à relativiser et à interpréter avec davantage de précaution les coûts du prélèvement d’organes évalués à partir des bases nationales. L’utilisation de différentes méthodes d’évaluation des coûts, de même que l’utilisation de différentes bases de données aboutissent à des écarts de coûts importants. Il est fondamental que les lecteurs, les directeurs d’hôpitaux, et les décideurs, gardent à l’esprit les forces et faiblesses de chaque approche méthodologique et de chaque base de données afin d’interpréter les résultats dans un contexte éclairé / In a first part, we developed a mixed method combining top-down micro-costing and bottom-up micro-costing to accurately assess the costs of organ recovery in a French hospital group. We compared this mixed method versus full top-down micro-costing to assess potential differences. In view of illustration, we applied in a second part the results of pancreas recovery cost to value the islet transplantation procedure. During a third part, we assessed organ recovery costs based on the national hospital discharge database and a national cost study from 8 consecutive years. Results of the first and the second publication, each based on specific database, appear to be widely different. We compared, in a last part, the hospital cost accounting system in a French hospital group with the national cost study in terms of the cost of organ recovery procedures. This study highlights the cost differences existing between hospital cost accounting and the national cost study. These differences relativize and lend caution to the interpretation of the results of our previous study assessing organ recovery cost from national data. Given these differences, it is fundamental for readers, hospital managers and decision-makers to know the strengths and weaknesses of each methodological approach and the strengths and weaknesses of each database used to be able to interpret the results in an informed context

Background: China is one of the most popular countries to relocate and outsource production units to. This country has a big advantage when it comes to the manual working cost which is very low. This difference between Sweden and China is huge; the cost of the manual working force is less than one twentieth of the Swedish. Problem: Massive global relocation of production units can affect some countries in a negative way. One of the most important foundations in the society is that there is a high level of employment and this also contributes for economic growth. This is in terms of both tax incomes for the public society as well as self-esteem for the people. Purpose: The purpose with this thesis is to examine the differences in total production costs, including allocation of overhead costs for product development and production in Sweden vs. China at a company, in this thesis referred to as Manufacturer AB. Method: Case study approach with in-depth interviews, phone calls and e-mail follow up. In total 9 respondents consisting of managers in leading positions at Manufacturer AB in Sweden. Conclusion: The manufacturing cost in the Chinese production unit is about 40-60 per cent compared to the Swedish unit. In the current situation the overhead allocation is 4 % overhead of MC at the Chinese production unit and 133 % at the Swedish unit. The total production costs are not reflected in a correct way per unit. To do a more true allocation, the overhead costs in the Company Group must be identified and allocated in the right proportions on their respective production unit. By creating an average- and in next step an estimated allocation model we succeeded to do a more justified allocation of the overhead costs on the production units in Sweden and China. This model should be relative simple to implement on product- or unit level and gives a more correct allocation than the current. However, it is the decision of Manufacturer AB to allocate their overhead as they like, but the estimated allocation model gives a base for strategic decisions on production unit level, referring to; where to locate the production units to reach competitive advantage. / Bakgrund: Kina är ett av de mest populära länderna att utlokalisera och outsourca produktionsenheter till. Detta land har en stor fördel när det gäller kostnaden för manuellt arbete, som är väldigt låg. Skillnaden mellan Sverige och Kina är enorm; kostnaden för den manuella arbetstiden är ca en tjugondel av den svenska. Problem: Massiva globala omflyttningar av produktionsanläggningar kan påverka vissa länder negativt. En av de viktiga grundpelarna i samhället är att det finns en hög sysselsättningsgrad som bidrar till ekonomisk tillväxt. Detta gäller såväl skatteintäkter till staten som självkänsla hos folket. Syfte: Syftet med den här uppsatsen är att undersöka skillnaderna i den totala produktionskostnaden, inkluderat fördelning av overheadkostnader för produktutveckling och produktion i Sverige jämfört med Kina vid ett företag som i denna uppsats refereras till Manufacturer AB. Metod: Fallstudie är gjord med hjälp av personliga djupintervjuer, uppföljande telefonsamtal och elektronisk post. Totalt deltog 9 respondenter bestående av tjänstemän i ledande positioner på Manufacturer AB i sverige. Slutsats: Tillverkningskostnaden i den Kinesiska produktionsenheten är ungefär 40-60 procent jämfört med motsvarande enhet i Sverige. I nuläget är overheadpålägget 4% på produktionsenheten i Kina och 133% på enheten i Sverige. Den totala produktionskostnaden speglas inte på ett rättvist sätt per produktionsenhet. För att göra en mer rättvis fördelning så måste koncernens totala overheadkostnad identifieras och mätas och sedan allokeras i de rätta proportionerna på respektive produktionsenhet. Genom att skapa en genomsnittlig och i nästa steg en uppskattad fördelningsmodell lyckades vi att göra en mer rättvis fördelning av overheadkostnaderna på produktionsenheterna i Sverige och Kina. Denna modell borde vara ganska enkel att implementera på produkt- eller enhetsnivå och ger en mer korrekt fördelning än den nuvarande. Hursomhelst, är det upp till Manufacturer AB att fördela deras overheadkostnader som de vill, men den ”uppskattade” modellen ger en bas för strategiska beslutsunderlag på produk-tionsenhetsnivå, som svarar på frågor som; var ska man lokalisera produktionsenheter för att nå konkurrensfördelar.