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Sammanfattning av Den nya Ekonomistyrningen Upplaga 3

Sammanfattning av Den nya Ekonomistyrningen Upplaga 3

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Published by: Dominic Gächter on Apr 17, 2011
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01/13/2013

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Sammanfattning av

Den nya Ekonomistyrningen

Upplaga 3

EN
MALMÖ 2006

KAPITEL FYRA – EKONOMISTYRNING..........................................................................................................................1

Intro...................................................................................................................................................................................1
Styrning..............................................................................................................................................................................1

KAPITEL FEM – RÖRLIGA OCH FASTA KOSTNADER................................................................................................3

Rörliga kostnader ..............................................................................................................................................................3
Fasta kostnader .................................................................................................................................................................3
Blandade rörliga och fasta kostnader................................................................................................................................4

KAPITEL SEX – RESULTATPLANERING.........................................................................................................................4

Totalanalys ........................................................................................................................................................................4

Kritisk punkt och säkerhetsmarginal.................................................................................................................................................5
Antaganden vid resultatplanering .....................................................................................................................................................6

Bidragsanalys....................................................................................................................................................................7

Täckningsgrad, kritisk punkt och säkerhetsmarginal........................................................................................................................7

KAPITEL SJU – PRODUKTKALKYLERING.....................................................................................................................7

Definition...........................................................................................................................................................................7
Produktkalkylering ............................................................................................................................................................8
Kostnader i produktkalkyleringen......................................................................................................................................8
Kapitalkostnader................................................................................................................................................................9

Kalkylmässig avskrivning.................................................................................................................................................................9
Kalkylmässig ränta ...........................................................................................................................................................................9

För- och efterkalkyler......................................................................................................................................................10

KAPITEL ÅTTA – SJÄLVKOSTNADSKALKYLERING................................................................................................10

Periodkalkylering ............................................................................................................................................................11

Divisionsmetoden...........................................................................................................................................................................11
Normalmetoden ..............................................................................................................................................................................11
Ekvivalentmetoden.........................................................................................................................................................................11

Orderkalkylering..............................................................................................................................................................11

Påläggsmetoden..............................................................................................................................................................................12
Fördelning av omkostnader utan och med kostnadsställen.............................................................................................................14

KAPITEL NIO – AKTIVITETSBASERAD KALKYLERING (ABC).............................................................................14

Centrala begrepp.............................................................................................................................................................14

Aktivitet..........................................................................................................................................................................................14
Kostnadsdrivare..............................................................................................................................................................................15

Kalkylering med ABC-kalkylen........................................................................................................................................15
Tidsdriven ABC-kalkylering.............................................................................................................................................15
Aktivitetsbaserad självkostnadskalkylering .....................................................................................................................16

KAPITEL TIO – BIDRAGSKALKYLERING....................................................................................................................16

Inledning..........................................................................................................................................................................16
Periodkalkylering ............................................................................................................................................................17

Divisionsmetoden...........................................................................................................................................................................17
Ekvivalentmetoden.........................................................................................................................................................................18

Orderkalkylering..............................................................................................................................................................18

Bidragskalkyl med rörliga och fasta särkostnader ..........................................................................................................................18
Stegkalkyl.......................................................................................................................................................................................18

KAPITEL ELVA – KALKYLER FÖR SÄRSKILDA BESLUT........................................................................................19

Principer för bestämning av relevanta intäkter och kostnader........................................................................................19
Beslut vid ledig kapacitet.................................................................................................................................................20
Beslut vid full kapacitet....................................................................................................................................................20
Beslut om att köpa in eller producera själv.....................................................................................................................21
Beslut om nedläggning.....................................................................................................................................................22

KAPITEL TOLV – BUDGETERING...................................................................................................................................23

Begrepp och definitioner .................................................................................................................................................23
Planering med olika tidsperspektiv..................................................................................................................................23

Budgeteringens roller och syften.....................................................................................................................................24

KAPITEL TRETTON – BUDGETERINGENS GRUNDER..............................................................................................25

Resultatbudget .................................................................................................................................................................26
Likviditetsbudget..............................................................................................................................................................26
Budgeterad balansräkning...............................................................................................................................................27
Delbudgetar.....................................................................................................................................................................27
Ickefinansiella budgetar ..................................................................................................................................................28

KAPITEL FJORTON – BUDGETPROCESSEN................................................................................................................28

Budgetuppställande .........................................................................................................................................................29

Metodik för uppställande................................................................................................................................................................29
Skillnaderna mellan de tre olika sätten kan sammanställas likt följande ........................................................................................30

Budgetuppföljning............................................................................................................................................................30

Syften med budgetuppföljning........................................................................................................................................................31

Analys av budgetavvikelser..............................................................................................................................................31
Föränderlig budget..........................................................................................................................................................31

Rörlig budget..................................................................................................................................................................................32
Flexibel budget ...............................................................................................................................................................................32
Reviderad budget............................................................................................................................................................................32
Rullande budget..............................................................................................................................................................................32

Budgetsimulering.............................................................................................................................................................33

KAPITEL FEMTON – BUDGETERING I UTVECKLING ELLER AVVECKLING...................................................33

Nollbasbudgetering..........................................................................................................................................................33
Ändamålsbudgetering......................................................................................................................................................34
Aktivitetsbaserad budgetering .........................................................................................................................................34
Budgetlös styrning eller lös budgetstyrning.....................................................................................................................35

KAPITEL SEXTON – INTERN REDOVISNING...............................................................................................................35

Extern redovisning...........................................................................................................................................................35
Intern redovisning............................................................................................................................................................36

KAPITEL SJUTTON – INTERN REDOVISNING I OLIKA VERKSAMHETER.........................................................38

Intern redovisning i tjänsteföretag...................................................................................................................................38

Den interna redovisningens struktur ...............................................................................................................................................39

Intern redovisning i handelsföretag.................................................................................................................................39

Den interna redovisningens struktur i handelsföretag.....................................................................................................................40

Intern redovisning i tillverkningsföretag .........................................................................................................................41
Aktivitetsbaserad intern redovisning ...............................................................................................................................41

KAPITEL ARTON – STANDARDKOSTNADER..............................................................................................................41

Syften med standardkostnader.........................................................................................................................................42
Framtagning av standards – för vad och hur?................................................................................................................42
Avvikelseanalys................................................................................................................................................................43

Avvikelseanalysens koppling till budget och kalkyl.......................................................................................................................44
Internredovisning och avvikelseanalys...........................................................................................................................................44

KAPITEL NITTON – INTERNPRISSÄTTNING...............................................................................................................45

Syften med internprissättning ..........................................................................................................................................46
Metoder för internprissättning.........................................................................................................................................47
Internavräkning ...............................................................................................................................................................48
För- och nackdelar med internprissystem .......................................................................................................................49

KAPITEL TJUGO – PRESTATIONSMÄTNING...............................................................................................................49

Syften med prestationsmätning........................................................................................................................................49
Riktlinjer för prestationsmätning.....................................................................................................................................49
Prestationsmått................................................................................................................................................................50
Det balanserade styrkortet...............................................................................................................................................52
Intellektuellt kapital.........................................................................................................................................................54

KAPITEL TJUGOETT – PROCESSTYRNING.................................................................................................................55

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