A Job Costing Tool for Construction Company X
Huikko, Ansa (2015)
HAAGA-HELIA ammattikorkeakoulu
2015
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Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-201503123093
https://urn.fi/URN:NBN:fi:amk-201503123093
Tiivistelmä
This thesis is a product-oriented work commissioned by a small company operating in the glass construction industry in the Helsinki area. The outcome of this thesis is a job costing tool and instructions on how to use it. This tool helps the case company in cost estimation and pricing decisions.
The theory cover from a managerial accounting point of view, job costing for a service company, job costing record and pricing strategy. After an overview of literature, a job cost-ing record tool and a user’s guide is designed for the company according to the company’s financial information. The tool is tested with the case company’s past projects after which the tool is presented to the company and feedback on the project and its outcome is re-ceived from the commissioning company.
The method used in this thesis is qualitative. The information is gathered by interviewing the company managers and by studying the case company’s financial information and estima-tions for future operations.
The theory cover from a managerial accounting point of view, job costing for a service company, job costing record and pricing strategy. After an overview of literature, a job cost-ing record tool and a user’s guide is designed for the company according to the company’s financial information. The tool is tested with the case company’s past projects after which the tool is presented to the company and feedback on the project and its outcome is re-ceived from the commissioning company.
The method used in this thesis is qualitative. The information is gathered by interviewing the company managers and by studying the case company’s financial information and estima-tions for future operations.