Kustannuslaskentamalli toimintolaskennalla : case S-market Kruunupyy

Abstract

Opinnäytetyön toimeksiantaja oli KPO, ja KPO:n yhteyshenkilönä toimi Jyrki Kentala. Työn aiheena oli tehdä kustannuslaskentamalli toimintolaskennalla SW Kannattavuuslaskenta -ohjelmaa apuna käyttäen. Opinnäytetyön tavoitteena oli selvittää kate, voitto, kateprosentti ja voittoprosentti tuotetasolla.

The assignment for the thesis was given to us by Cooperative KPO and Jyrki Kentala. The Idea wa to analyze the costs and profits in the level of product categories with the help of SW Kannattavuuslaskenta - software.

All of the product groups were processed with the SW Kannattavuuslaskenta - software, and not only all the other costs, but also possible other income as in marketing subventions from manufacturers were allocated to correct product groups depending of the causing principles.

In conclusion we got new covering note where some of the product groups produce different amount of profit than before. If the company wanted to revaluate the emphasis of placing produc or amount of selling area given to certain product group in store, this calculation model produce, with the SW Kannattavuuslaskenta - software, would probably give some additional data to decision making.