<p>Background: A large number of companies works as a link between manufacturers and final users. These companies buys and stores goods to be able to deliver when a need comes up later in the chain. The storage could have a negative effect on profitability and therefore places great demands on the management control systems. ABC as a method has been used with some success in manufacturing for over ten years. In wholesale companies the method is not frequently used. </p><p>Purpose: The purpose of this report is to study the design and the effects of ABC in wholesale companies. </p><p>Method: The base for this study is a company for which an ABC-model was constructed. This company also worked as an object of study to create understanding for the line of business itself (wholesale). To this base interviews with three other wholesalers who already have implemented ABC were added. These interviews were used to verify the model of the first company and to study the effect of in wholesale companies. </p><p>Results: The study have shown how an ABC-model can be designed for a wholesale company. The design should start with nature and size of the company and clearly show that it is for a wholesale company. The effects visible in two underlying aspects, line of products and customers, which after management of these leads to higher profits for the company.</p>

Background: A large number of companies works as a link between manufacturers and final users. These companies buys and stores goods to be able to deliver when a need comes up later in the chain. The storage could have a negative effect on profitability and therefore places great demands on the management control systems. ABC as a method has been used with some success in manufacturing for over ten years. In wholesale companies the method is not frequently used. Purpose: The purpose of this report is to study the design and the effects of ABC in wholesale companies. Method: The base for this study is a company for which an ABC-model was constructed. This company also worked as an object of study to create understanding for the line of business itself (wholesale). To this base interviews with three other wholesalers who already have implemented ABC were added. These interviews were used to verify the model of the first company and to study the effect of in wholesale companies. Results: The study have shown how an ABC-model can be designed for a wholesale company. The design should start with nature and size of the company and clearly show that it is for a wholesale company. The effects visible in two underlying aspects, line of products and customers, which after management of these leads to higher profits for the company.