Concerns over the total costs assessed to the beef industry from the implementation of mandatory country-of-origin labeling (COOL) regulations warranted an investigation into the estimation and distribution of marketing and marginal costs of production for retail chain stores and distributors, meat packers and processors, cattle feedlots, cattle backgrounding yards and cow-calf producers. Furthermore, it is thought the implementation of COOL will impose severe market and social welfare effects on the participants in the beef industry. This research focused on two main objectives. The first objective is to provide a full beef industry cost assessment for implementing COOL regulations based on the preliminary guidelines for COOL as published by the United States Department of Agriculture in the proposed rule in October of 2003. Financial and production data was collected and used from U.S. retail chain stores and distributors, meat packers and processors, cattle feedlots, and cattle backgrounding yards and stockers. The second objective was to use the weighted average cost estimates calculated from the data to determine the magnitude of increases in the demand for retail beef, wholesale beef, fed cattle, and feeder cattle needed to negate the increase in costs of implementing mandatory COOL regulations. An equilibrium displacement model was used to demonstrate the supply and demand functions and relationships for retail beef, wholesale beef, fed cattle, and feeder cattle. Estimated elasticities for retail beef, wholesale beef, fed cattle and feeder cattle were used to calculate the relative changes in price and quantity in response to the COOL-induced supply and demand shifts. The quantity intercepts from the estimation of the linear parameters can be used to calculate the increases in consumer demand needed to negate the increases in costs estimated from the survey results for the retail, wholesale, fed cattle, and feeder cattle sectors of the beef industry. A significant cost burden to the beef industry was shown by the weighted average estimates calculated from the research. Retail chain stores and distributors, meat packers and processors, cattle feedlots and cattle stockers are expected to see an increase in marketing and marginal costs of production as a result of implementing COOL.

Bakgrund: 1 januari 2014 blev det tvingande för mindre företag att tillämpa det nya K-regelverket i form av antingen K2 eller K3. Av den anledningen är det både aktuellt och intressant att identifiera och studera de kostnader som organisationer kan tänkas ha i samband med införandet av en redovisningsrekommendation. Vidare har det i media förts en debatt huruvida det nya Kregelverket är anpassat för bostadsrättsföreningar, varför det blir särskilt intressant och aktuellt att studera denna typ av organisation. Det saknas, enligt vår genomgång av tidigare forskning, studier som belyser kostnadsaspekten vid införandet av en ny redovisningsrekommendation för svenska organisationer. Med denna studie vill vi fylla den kunskapslucka som finns inom forskningsområdet redovisningsimplementering. Problemformulering: Vilka är kostnaderna för organisationer vid implementering av en redovisningsrekommendation och vad förklarar dessa kostnader? Syfte: Syftet med studien är att identifiera de kostnader som uppstår i samband med att en ny redovisningsrekommendation implementeras i organisationer. Vi vill åskådliggöra vilka de faktorer är som resulterar i de identifierade kostnaderna i samband med implementeringen. Metod: I vår kvantitativa studie har vi haft en deduktiv forskningsansats och använt oss av en teori som handlar om organisationsförändring. Denna teori har vi i ett senare skede applicerat på förändring i form av redovisningsimplementering i organisationer. Utifrån den befintliga teorin och våra egna antaganden har vi utformat hypoteser. Dessa har vi testat empiriskt med hjälp av två enkätundersökningar till bostadsrättsföreningars styrelse och till anställda på förvaltningsföretag. Datamaterialet från de båda enkätundersökningarna har utgjort grunden för vidare analys. Resultat och slutsats: Efter genomförda statistiska tester kan vi konstatera att det har skapats kostnader i samband med att en ny redovisningsrekommendation implementerats i bostadsrättsföreningar och i förvaltningsföretagen som upprättar redovisning åt föreningarna. För förvaltningsföretagens del tenderar antalet övertidstimmar att vara fler vid införandet av en mer avancerad redovisningsrekommendation. För styrelsernas del tenderar kostnad i form av utbildningstimmar och behovet av redovisningstjänster att öka vid införandet av en mer avancerad redovisningsrekommendation. Kostnad i form av arbetsbelastning tenderar att öka för de bostadsrättsföreningar som upprättar sin redovisning själva enligt en avancerad redovisningsrekommendation. Vi har även identifierat en kostnad i form av motstånd hos både bostadsrättsföreningarnas styrelse och hos förvaltningsföretagen till införandet av K-regelverket generellt. Motståndet tenderar även att vara mindre i äldre bostadsrättsföreningar. / Background: On the 1st January 2014 it became mandatory for smaller enterprises and economic associations to apply the Swedish generally accepted accounting principles, either with K2 or K3. For this reason, it is of current interest to examine and identify the costs organizations may face in connection with the implementation of a new accounting standard. There has been a debate in the media regarding whether or not the accounting standard is suitable for economic associations. Therefore, it becomes particularly interesting and urgent to study this unique type of organization. According to our review of earlier research, there are no illuminating studies regarding the cost aspect of implementation of a new GAAP in Swedish organizations. Thus, we aim to fill this gap in the research area of implementation of GAAP. Problem: What are the costs for organizations in the implementation of a GAAP and what explains these costs? Purpose: The purpose is to identify the costs of the implementation of a new GAAP of Swedish firms. We aim to illustrate which driving forces result in the identified costs of implementation. Methods: In our quantitative study, we apply deductive reasoning and have used a theory that deals with organizational change. Subsequently, we have applied an accepted theory in terms of implementary alterations in organizational accounting. Based on this existing theory and our own extrapolations, we have formed hypotheses. We have tested these hypotheses empirically by using two questionnaires sent to board members of economic associations and employees at companies who are managing the accounting for the economic associations, respectively. The data sets from both questionnaires have been the basis for further analysis. Result and conclusions: After completed statistical tests, we can state that there have been additional costs with the implementation of new GAAP in economic associations and at companies who are managing the accounting for the economic associations. In the case of companies who are managing the accounting for the economic associations, the costs of overtime hours tend to be more in connection with the implementation of a more complicated accounting standard. As for the board members, the costs of education hours and need for accounting services tend to increase with implementation a more complicated accounting standard. The cost in terms of an increased workload tends to increase for the board members who are managing the accounting. Additionally, we have identified cost in terms of resistance to implementation of the accounting standard in general for both economic associations and companies who are managing the accounting for these. The cost of resistance tends to be smaller in older economic associations.