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1

Burnside, Angelica, Jennifer Lee, and Olof Palmquist. "Held & Francke : Cost calculation for building project and the role of cost calculation in achieving competitive advantage." Thesis, Växjö University, School of Management and Economics, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:vxu:diva-1488.

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Abstract (sommario):
<p>Purpose: The purpose is to gain a better understanding in how a construction com-pany like Held & Francke calculate the price of an offer for a building project and what role cost calculation, in relation to quality and time, plays in achieving competi-tive advantage.</p><p>Method: Since the method of cost calculation only was investigated at one company we found it suitable for us to use a holistic single case study as the research strategy. The method used in this study is a qualitative research method since our empirical data, to a large extent, is based on interviews. Further, because o
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2

Ivarsson, Filip, and August Åström. "Product Variety Cost in an Engineering-to-Order Business." Thesis, KTH, Skolan för industriell teknik och management (ITM), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-300435.

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Abstract (sommario):
Engineering-to-order is a production approach that aims to develop each customer order from scratch based on specific requirements, and is therefore inevitably characterised by a high product variety. It is clear that this strategy is costly, but previous research is lacking in terms of providing real-life data regarding how a high product variety affects costs. Therefore, this thesis aims to analyse the cost-variety relationship through a single-case study consisting of observations, interviews as well as calculations, with respect to the value-creating process of a Swedish engineering-to-ord
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3

Brodin, Fanny. "En flödesbaserad kostnadsberäkningsmodell som underlag för förändringsarbete. : Value Stream Map Cost Calculation." Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet (USBE), 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-45316.

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Då producerande företag ska göra genomgripande verksamhetsförändringar såsom implementera produktionssystemet lean, kan det vara svårt att på förhand veta förändringarnas effekter.  Lean innebär att ledtider kortas men nya arbetssätt och verktyg bidrar till att kostnaderna initialt ofta ökar i förändringsarbete, vilket kan utmynna i en skepticism mot det nya systemet hos de anställda. Med hjälp av verktyg som mäter effekterna av förändringarna skulle denna skepticism kunna mötas. För att erhålla ett helhetsperspektiv ses produktion helst ur ett flödesperspektiv och idag finns inget bra verktyg
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Tegbrant, Kerstin. "Cost-effectiveness of ergonomic interventions - Evaluation of a calculation model." Thesis, KTH, Skolan för kemi, bioteknologi och hälsa (CBH), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-262006.

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Abstract (sommario):
Several studies have shown that the work environment affects company performance. The managers are seldom aware to which extent work environment problems affect productivity, quality of delivery and sick-leave in their organisation. The present literature study showed that improvements regarding physical ergonomics generally are shown to be cost-effective. The most beneficial way of working is through proactive measures interactively with employees. An efficient, systematic way of performing risk assessments and interventions reduce the need for a calculation method. This study identified prop
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5

Gazda, Štefan. "Riadenie nákladov na IS/ICT vo vybranej spoločnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-165055.

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Abstract (sommario):
The thesis is focused on IS/ICT cost management. The purpose of this thesis is to create an IS/ICT cost model based on the principles of managerial method ABC (Activity Based Costing) for business informatics of selected company. The theoretical part is focused on costs in IS/ICT, their classification and management, with the analyze of the reasons for continuous growth of IS/ICT cost management. A significant part of this section is a characteristic of ABC method and a description of different phases in creation of ABC model. The practical part of the thesis presents a selected company, its b
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6

Rickardsson, Elin. "Calculated deviation : A case study at Arkivator." Thesis, University of Skövde, School of Technology and Society, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-3176.

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Abstract (sommario):
<p>En kalkylavvikelse kan uppstå vid jämförelse mellan förkalkylen och efterkalkylen på en order. Detta examensarbetet avser att undersöka vilka orsaker som kan ligga bakom en kalkylavvikelse. I samband med examensarbetet har en fallstudie utförts på Arkivator i Falköping, där en avvikelseanalys har genomförts på två av deras tillverkningsordrar. Den insamlingsmetod som har använts i studien är personliga intervjuer med ekonomichefen och produktionscontrollern på företaget. De slutsatser som kunde dras av studien var att det förekommer flertalet olika orsaker till att en kalkylavvikelse uppstå
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7

Endahl, Giedre Vyciute, and Daniel Åberg. "Försäljningsomkostnader." Thesis, Linköping University, Department of Management and Economics, 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1745.

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Abstract (sommario):
<p>Bakgrund: Det har visat sig att det i många fall kan vara svårt att jämföra kalkylinformation mellan likartade enheter trots att dessa använder sig av samma kalkyleringsmetoder, särskilt om enheterna i fråga är geografiskt placerade i regioner med olika kalkyleringstraditioner. Det är därför av intresse att undersöka hur kalkylinformationen kan skilja sig åt i dessa fall. </p><p>Syfte: Syftet är att analysera försäljningsomkostnader med hänseende på deras urval och värdering i kalkyler. </p><p>Genomförande: Vi har genomfört en casestudie med intervjuer med tre enhetschefer i den svenska div
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8

Kovářová, Lucie. "Kalkulace v Zemědělském družstvu se sídlem ve Sloupnici." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224494.

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Abstract (sommario):
The diploma thesis is focused on the evaluation of the costing system at the Agricultural Co-operative based in Sloupnice. The aim of this work is to develop a calculation of winter wheat which would fully meet the needs of the company´s management in evaluating the effectiveness of the cost spent on growing it. The proposal part then presents options worked out to address the problem areas found in analysing the current situation.
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9

Nielsen, Steen. "Omkostningskalkulation for avancerede produktionsomgivelser : en sammenligning af stokastiske og deterministiske omkostningskalkulationsmodeller." Doctoral thesis, Stockholm : Ekonomiska forskningsinstitutet vid Handelshögsk. (EFI), 1996. http://www.hhs.se/efi/summary/434.htm.

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10

Šimonová, Michala. "Řízení nákladů a kalkulace v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222240.

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Abstract (sommario):
This diploma thesis proposes the use of business intelligence working above complex economic system in a real joint-stock company for planning, cost management of cost centers and job orders and for control of managerial accounting in relation between cost centers and job orders. Furthermore thesis resolves the problems of data transition to the new information system to ensure the complexity of data entry to business intelligence.
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11

Holm, Jacob, and Amer Basic. "Implementering av RFID i tredjepartslogistik (TPL) : En fallstudie av RFID inom lagerverksamhet i TPL med fokus på implementering och kostnadskalkyler i in- och utleveransprocessen på PostNord TPL." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-103821.

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Abstract (sommario):
Titel: Implementering av RFID i tredjepartslogistik (TPL) - En fallstudie av RFID inom lagerverksamhet i TPL med fokus på implementering och kostnadskalkyler i in- och utleveransprocessen på PostNord TPL  Kurs: 4FE19E Examensarbete i Supply Chain Management för Civilekonomprogrammet, 30 hp.  Författare: Jacob Holm &amp; Amer Basic Examinator: Helena Forslund Handledare: Hana Hulthén  Bakgrund: PostNord TPL i Ljungby är en av de aktörer som har fått upp ett intresse för RFID och det hela började med ett önskemål om RFID-tekniken från deras största kund (Kund X). Kund X efterfråga
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12

Pech, Jiří. "Realizace podnikatelského záměru ve stavebnictví." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2014. http://www.nusl.cz/ntk/nusl-226833.

Testo completo
Abstract (sommario):
The main motivation for the business is making profits. For the creation of profit is the need to have a business plan. In order to have a successful business plan, we have to prepare it correctly, and then drive. The entire work is focused on the production, placing on the market and the management of the business plan. At the beginning of the introduction into the environment, and then everything is shown in a particular case. The aim is to show how to do this when you create a business plan, what pitfalls can occur and, above all, from the complex situation do the advantage.
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13

Nilsson, Petter, and Olle Albrektson. "Kostnadsbesparingar i en alternativ distributionsstruktur - Bra! Men hur? : En fallstudie på Svenssons i Lammhult." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-65675.

Testo completo
Abstract (sommario):
Bakgrund: Företag kan använda sig av flera olika distributionsprocesser för att leverera produkter till kunder och alla dessa distributionsprocesser innebär olika kostnader, förutsättningar och hinder. Distributionskostnaden består av transport-, hanterings-, lagrings- och informationskostnad och utgör hos många företag en stor andel av de totala produktkostnaderna. Kostnaderna påverkas av hur ett företag väljer att utforma sin distributionsstruktur. Vid utformning av en distributionsstruktur finns det även vissa faktorer att ta hänsyn till, såsom olika kundkrav. Dessa faktorer och kostnader b
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14

Ho, Ming-Ta, and 何明達. "Using Activity Based Costing to Research the Cost Calculation of Coating business." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/22844609634426097356.

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Abstract (sommario):
碩士<br>逢甲大學<br>會計所<br>96<br>Facing the impact of petty profit and material price arising, the operation model of enterprise is to be changed in order to adapt to the environment change. Direct labor cost and direct material cost used to be major proportion in cost structure previously; however, the manufacture method of mass production is being replaced by bit production and multiple-production due to production technology improvement that creates significant proportion of manufacture cost. Under the circumstance, the traditional cost accounting based on single apportionment method will twist
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15

KUPSKÁ, Andrea. "Řízení nákladů v souvislosti s řízením výkonnosti podniku." Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-317567.

Testo completo
Abstract (sommario):
The thesis is focused on the Cost Management in the Relation to Business Performance. The aim of this thesis is analysis of the management costs, their evaluation and suggest some key performance indicators. There are defined cost, calculation, performance and key performance indicators in this thesis. The practical part was elaborated on the basis of data from the company MOTOR JIKOV. There were used methods of observation, exploration and communication with the company. There is an analysis of costing of the filial company and there are some key indicators suggested for the company.
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