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Calculated deviation: A case study at Arkivator
University of Skövde, School of Technology and Society.
2009 (English)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Kalkylavvikelser : En fallstudie på Arkivator (Swedish)
Abstract [sv]

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 uppstår. De huvudsakliga orsakerna till kalkylavvikelserna på Arkivator var att en produkt fick kasseras under produktionen och att en produktionsgrupp troligtvis glömt att avrapportera när de färdigställt ordern. För att i framtiden kunna upprätta bättre för- och efterkalkyler är det viktigt att följa upp de kalkylavvikelser som har uppstått och dra lärdom av dessa.

Abstract [en]

A calculation discrepancy might arise from the comparison between preliminary calculations and post-costing of an order. This essay intends to explore the reasons behind calculated deviations. In connection with the thesis is a case study conducted at Arkivator in Falköping, where a deviation analysis carried out on two of their manufacturing orders. The method thats used for the collection is personal interviews with the treasurer and the production controller of the company. The conclusions from the study was that there are several different reasons why a calculation difference arises. The main reasons for the differences at Arkivator was that one product was discarded during the production and that a production team probably forgot to report when thy completed the order. Whereas, in order to be able to establish better preliminary- and post-calculations, it is important to follow up the calculation differences that have arisen and take knowledge of them.

Place, publisher, year, edition, pages
2009. , 45 p.
Keyword [en]
Calculated diviation, preliminary calculation, post-costing, budget review, standard costs, budget variance
Keyword [sv]
Kalkylavvikelser, förkalkyl, efterkalkyl, budgetuppföljning, standardkostnader, budgetavvikelse
National Category
Business Administration
Identifiers
URN: urn:nbn:se:his:diva-3176OAI: oai:DiVA.org:his-3176DiVA: diva2:225059
Presentation
G312, Högskolan i Skövde, Skövde (Swedish)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2009-10-01 Created: 2009-06-24 Last updated: 2010-02-02Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
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More styles
Language
  • de-DE
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  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
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  • asciidoc
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