Developing a cost accounting tool for small and medium-sized enterprises: Case: Company X
Geibel, Hannah (2018)
Geibel, Hannah
Saimaan ammattikorkeakoulu
2018
All rights reserved
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-2018111016920
https://urn.fi/URN:NBN:fi:amk-2018111016920
Tiivistelmä
The purpose of the study was to develop a cost accounting tool for small and medium-sized enterprises with the case company X. Regardless of the company size, cost accounting has a significant role regarding the management of an enterprise and its decision-making. An aim of the project was to analyse the case company’s current situation including operational data as well as the presently used cost accounting system and afterwards to propose a recommendation on how to enhance the situation.
Data for this theoretical framework was collected from academic books, business journals as well as scientific research papers. Some updated information was gathered from reliable internet sources. During the case study, the author held several meetings and discussions with representatives of the case company in order to collect relevant information and data for the project.
The final result of this study was that the current cost accounting system of company X has to be enhanced. The author of this thesis proposed the results and recommendation of the project to the case company. In the future, the case company will focus on controlling the operational performance and will take the outcome of the project into consideration.
Data for this theoretical framework was collected from academic books, business journals as well as scientific research papers. Some updated information was gathered from reliable internet sources. During the case study, the author held several meetings and discussions with representatives of the case company in order to collect relevant information and data for the project.
The final result of this study was that the current cost accounting system of company X has to be enhanced. The author of this thesis proposed the results and recommendation of the project to the case company. In the future, the case company will focus on controlling the operational performance and will take the outcome of the project into consideration.