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Kalkylmodeller i affärssystem: Påverkan på varulagervärdering i tillverkande företag

Norrlid, Daniel LU and Åberg, Marcus LU (2012) FEKN90 20121
Department of Business Administration
Abstract (Swedish)
Uppsatsens titel: Kalkylmodeller i affärssystem: Påverkan på varulagervärdering i tillverkande företag.
Seminariedatum: 31 maj, 2012
Ämne/Kurs: Examensarbete, Civilekonomprogrammet, inriktning redovisning, 30 HP, uppsats på magisternivå.
Författare: Norrlid, Daniel & Åberg, Marcus
Handledare: Dergård, Johan & Sandell, Niklas
Nyckelord: Affärssystem, produktkalkylering, varulager, varulagervärdering, tillverkande företag
Syfte: Syftet med denna studie är att förklara affärssystems påverkan på produktkalkylering och varulagervärdering i tillverkande företag.
Metod: Studien är framställd genom att författarna valt ut tre tillverkande företag samt tre affärssystemleverantörer vilka alla har intervjuats. Fallföreta-gens metoder för... (More)
Uppsatsens titel: Kalkylmodeller i affärssystem: Påverkan på varulagervärdering i tillverkande företag.
Seminariedatum: 31 maj, 2012
Ämne/Kurs: Examensarbete, Civilekonomprogrammet, inriktning redovisning, 30 HP, uppsats på magisternivå.
Författare: Norrlid, Daniel & Åberg, Marcus
Handledare: Dergård, Johan & Sandell, Niklas
Nyckelord: Affärssystem, produktkalkylering, varulager, varulagervärdering, tillverkande företag
Syfte: Syftet med denna studie är att förklara affärssystems påverkan på produktkalkylering och varulagervärdering i tillverkande företag.
Metod: Studien är framställd genom att författarna valt ut tre tillverkande företag samt tre affärssystemleverantörer vilka alla har intervjuats. Fallföreta-gens metoder för produktkalkylering och varulagervärdering har sedan ställts mot affärssystemleverantörernas inbyggda modeller, standardmo-deller alternativt påbyggnadsmodeller för att utreda vilka samband mellan affärssystemens inbyggda möjligheter och fallföretagens metoder som finns.
Teoretiska perspektiv: Studien baseras på forskning om produktkalkylering parallellt med forskning om företags erfarenheter av användandet av affärssystem. Den senare typen av forskningsartiklar och källor har framförallt behandlat implementeringsfasen av affärssystem inom större organisationer. Det har inom teorin uppmärksammats att det finns forskningsluckor inom området som denna studie behandlar.
Empiri: Den inhämtade empirin som ligger till grund för denna studie är hämtad ifrån tre leverantörer av affärssystem samt tre tillverkande medelstora svenska företag. De tre affärssystemen Jeeves, IFS Applications och SAP ingår i studien tillsammans med de tre företagen Fellessons Bygg-nadsvaror, Hilding Anders och Willo.
Slutsatser: Slutsatsen av denna studie är att företag litar på de produktkalkyler och värderingsmodeller som är inbyggda i affärssystemen. Det har fram-kommit att företag tar dessa modeller för korrekta ur ett redovisningsper-spektiv och att de går att applicera på den egna organisationen utan anpassningar. Samtidigt framhåller affärssystemleverantörerna att de tillhandahåller en tjänst. De anser att ansvaret ligger på det användande företaget att kalkylmodellerna de använder är tillåtna och att de fungerar för ändamålen de används till. Samtliga affärssystem framhåller att de levererar en standardlösning som passar de flesta företag, men att de alltid har möjlighet att justera standardlösningen så att den slutliga produkten passar varje användande organisation. (Less)
Abstract
Title: Costing methods in Enterprise Resource Planning Systems: The effects on inventory valuation in manufacturing companies.
Seminar date: May 31, 2012
Course: Master thesis in Business Administration, 30 University Credit Points (30 ECTS)
Authors: Norrlid, Daniel & Åberg, Marcus
Advisors: Dergård, Johan & Sandell, Niklas
Key words: Enterprise Resource Planning Systems, costing methods, inventory, inventory valuation, manufacturing companies
Purpose: The purpose of this study is to explain the effects Enterprise Resource Planning Systems have on costing methods and inventory valuation in manufacturing companies.
Methodology: The authors of this study have chosen three manufacturing companies and three enterprise resource planning... (More)
Title: Costing methods in Enterprise Resource Planning Systems: The effects on inventory valuation in manufacturing companies.
Seminar date: May 31, 2012
Course: Master thesis in Business Administration, 30 University Credit Points (30 ECTS)
Authors: Norrlid, Daniel & Åberg, Marcus
Advisors: Dergård, Johan & Sandell, Niklas
Key words: Enterprise Resource Planning Systems, costing methods, inventory, inventory valuation, manufacturing companies
Purpose: The purpose of this study is to explain the effects Enterprise Resource Planning Systems have on costing methods and inventory valuation in manufacturing companies.
Methodology: The authors of this study have chosen three manufacturing companies and three enterprise resource planning system (ERP) suppliers, all of which have been interviewed. The case companies have been compared to the ERPs’ built in models and, if applicable, body models, for study-ing which connections between the possibilities within the ERP systems and the methods used in the case companies depend on which.
Theoretical perspectives: The study is based on research about costing methods and research about companies’ experiences concerning usage of the ERPs in parallel. The main issue in the latter form of research has been regarding the imple-mentation of ERPs in large organizations. Until now, there has been a clear research slot in this specific field of research.
Empirical foundation: The empirical data of this study comes from three ERP system suppliers and three mid-sized Swedish manufacturing companies. The study con-tains material gathered from the ERP systems Jeeves, IFS Applications and SAP alongside the manufacturing companies of Fellessons Byggnadsvaror, Hilding Anders and Willo.
Conclusions: Evidence found in this study shows that companies rely on the costing methods and valuation models provided by the standard solutions of the ERP systems. It has been found that companies are under the impression that these models are legally correct and that they fit the organizations without organization specific adaption. However, the ERP system suppliers carefully maintain their position as providers of a service. They argue that they have no legal responsibilities of how the information provided by the systems is used in the users’ accounting. Furthermore, all the ERP system suppliers included in the study imply that they sup-port a standard solution directly applicable to most firms and they all stress having the skills within their organizations to adjust the ERP systems to each specific organization. (Less)
Please use this url to cite or link to this publication:
author
Norrlid, Daniel LU and Åberg, Marcus LU
supervisor
organization
course
FEKN90 20121
year
type
H1 - Master's Degree (One Year)
subject
keywords
Affärssystem, produktkalkylering, varulager, varulagervärdering, tillverkande företag, Enterprise Resource Planning Systems, costing methods, inventory, inventory valuation, manufacturing companies
language
Swedish
id
2542412
date added to LUP
2012-06-19 11:33:24
date last changed
2012-06-19 11:33:24
@misc{2542412,
  abstract     = {Title: Costing methods in Enterprise Resource Planning Systems: The effects on inventory valuation in manufacturing companies.
Seminar date: May 31, 2012
Course: Master thesis in Business Administration, 30 University Credit Points (30 ECTS)
Authors: Norrlid, Daniel & Åberg, Marcus
Advisors: Dergård, Johan & Sandell, Niklas
Key words: Enterprise Resource Planning Systems, costing methods, inventory, inventory valuation, manufacturing companies
Purpose: The purpose of this study is to explain the effects Enterprise Resource Planning Systems have on costing methods and inventory valuation in manufacturing companies.
Methodology: The authors of this study have chosen three manufacturing companies and three enterprise resource planning system (ERP) suppliers, all of which have been interviewed. The case companies have been compared to the ERPs’ built in models and, if applicable, body models, for study-ing which connections between the possibilities within the ERP systems and the methods used in the case companies depend on which.
Theoretical perspectives: The study is based on research about costing methods and research about companies’ experiences concerning usage of the ERPs in parallel. The main issue in the latter form of research has been regarding the imple-mentation of ERPs in large organizations. Until now, there has been a clear research slot in this specific field of research.
Empirical foundation: The empirical data of this study comes from three ERP system suppliers and three mid-sized Swedish manufacturing companies. The study con-tains material gathered from the ERP systems Jeeves, IFS Applications and SAP alongside the manufacturing companies of Fellessons Byggnadsvaror, Hilding Anders and Willo.
Conclusions: Evidence found in this study shows that companies rely on the costing methods and valuation models provided by the standard solutions of the ERP systems. It has been found that companies are under the impression that these models are legally correct and that they fit the organizations without organization specific adaption. However, the ERP system suppliers carefully maintain their position as providers of a service. They argue that they have no legal responsibilities of how the information provided by the systems is used in the users’ accounting. Furthermore, all the ERP system suppliers included in the study imply that they sup-port a standard solution directly applicable to most firms and they all stress having the skills within their organizations to adjust the ERP systems to each specific organization.},
  author       = {Norrlid, Daniel and Åberg, Marcus},
  keyword      = {Affärssystem,produktkalkylering,varulager,varulagervärdering,tillverkande företag,Enterprise Resource Planning Systems,costing methods,inventory,inventory valuation,manufacturing companies},
  language     = {swe},
  note         = {Student Paper},
  title        = {Kalkylmodeller i affärssystem: Påverkan på varulagervärdering i tillverkande företag},
  year         = {2012},
}