Creating Activity-Based Costing system tool
Kazemi, Sayed (2015)
Haaga-Helia ammattikorkeakoulu
2015
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Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-2015111016141
https://urn.fi/URN:NBN:fi:amk-2015111016141
Tiivistelmä
This product-based thesis is meant to create an Activity- Based costing system tool for com-pany X, which provides after-school care for children and is a sub-contractor of municipality of Y.
The thesis aims to create costing information system mechanism for the case company in order to be used as a means to understand cost, costing issues and profitability of the cost objects in this case. Hence this thesis does not address the way of using information and ana-lyzing it. As that is another issue and relates to the Activity based management.
This study was started by meeting the manager of the company about the topic in February 2015. Then I started to study ABC’s system issues were then studied in view of theory. The process of creating the tool started by studying the income statement and interviewing the manager of the company to collect as much information as possible. During the process the nature and type of required information was revised and changed for many times.
The final result is a tool which can be helpful to understand cost and profitability of the firm as a whole.
The thesis aims to create costing information system mechanism for the case company in order to be used as a means to understand cost, costing issues and profitability of the cost objects in this case. Hence this thesis does not address the way of using information and ana-lyzing it. As that is another issue and relates to the Activity based management.
This study was started by meeting the manager of the company about the topic in February 2015. Then I started to study ABC’s system issues were then studied in view of theory. The process of creating the tool started by studying the income statement and interviewing the manager of the company to collect as much information as possible. During the process the nature and type of required information was revised and changed for many times.
The final result is a tool which can be helpful to understand cost and profitability of the firm as a whole.