Activity-based costing meets Lean management

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dc.contributor Aalto University en
dc.contributor Aalto-yliopisto fi Kaukomaa, Veli 2011-11-14T11:23:36Z 2011-11-14T11:23:36Z 2010
dc.description.abstract ACTIVITY-BASED COSTING MEETS LEAN MANAGEMENT Purpose of the study The purpose of this study is to investigate how a costing methodology and a performance improvement methodology can be integrated to create synergistic benefits for a case company. Although numerous academics have studied the implementation of activity-based costing (ABC) in various settings, there is a lack of empirical studies focusing on how the information provided by the ABC model is used by the company’s management to support performance improvement. This under-researched field has potential to bring new insights to both the fields of management accounting and operations management. As Cagwin and Bouwman (2002) document, the benefits of ABC are augmented when it is co-used with other performance improving methodologies. Therefore it will be tempting to investigate the co-use of ABC and these performance improving methodologies in more detail. Research approach and methodology The author started to investigate this topic in a case company, where an attempt was made to combine the principles of ABC and lean management to facilitate a problem solving process. An action research methodology was utilized, where the author participated in the action-taking and problem solving in a role of a company insider. Results While the resulted managerial construction satisfies the company’s needs, it has little to do with the fundamentals of ABC, and the link to lean management is somewhat vague. The study documents the development of this managerial construction, and discusses how the realities of action-taking in the company compare to existing literature of ABC and lean management. Keywords Activity-based costing, lean management, performance improvement en
dc.format.extent 64
dc.language.iso en en
dc.title Activity-based costing meets Lean management en
dc.type G2 Pro gradu, diplomityö fi Kauppakorkeakoulu fi School of Economics en
dc.contributor.department Department of Accounting and Finance en
dc.contributor.department Laskentatoimen ja rahoituksen laitos fi
dc.subject.keyword activity based cost accounting
dc.subject.keyword lean management
dc.subject.keyword performance improvement
dc.identifier.urn URN:NBN:fi:aalto-201111181423
dc.type.dcmitype text en
dc.programme.major Finance en
dc.programme.major Rahoitus fi
dc.type.ontasot Master's thesis en
dc.type.ontasot Pro gradu tutkielma fi
dc.subject.helecon rahoitus
dc.subject.helecon financing
dc.subject.helecon laskentatoimi
dc.subject.helecon accounting
dc.subject.helecon hinnat
dc.subject.helecon prices
dc.subject.helecon arviointi
dc.subject.helecon evaluation
dc.subject.helecon kustannukset
dc.subject.helecon costs
dc.subject.helecon johtaminen
dc.subject.helecon management
dc.ethesisid 12379 2010-09-08
dc.location P1 I

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