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- W564988049 abstract "For manufacturing companies it is vital to have models estimating product costs accurately in order to make successful strategic decisions, emphasising competitiveness and profitability.However, estimating product costs is perceived a difficult task. Additionally, product cost models must be improved continuously, adding an extra dimension of complexity. This thesis addresses the challenge of having accurate and updated models estimating poduct costs using Performance Measurement System (PMS). Consequently, this research aims to advance the understanding of using PMS on a product cost model to make it dynamic, meaning that the model improves continuously and is appropriate for its purpose facilitating the estimation of product costs. A case study on a manufacturing company situated in Sweden producing technical advanced products is conducted, focusing the research on the product cost model used by the case company and how the performance of that model can be measured. In turn, the results together with literature form a base of a discussion about how PMS can be used to make the product cost model dynamic. Data were collected from interviews, observations and internal documents. The empirical findings can be summarized in three suggestionscreating the right conditions by measuring the performance of the product cost model using a structured approach:actively use the PMS by evaluating the performance of the product cost model and act accordingly:andreflect over the PMS to ensure the alignment of the PMS with the product cost model strategy and system. The thesis concludes with a twofold conceptual contribution proposing an extension of PMS literature. First, that PMS makes the product cost model dynamic. Second, it is suggested that current PMS literature should be extended to account for scenarios when PMS is used on the product cost model." @default.
- W564988049 created "2016-06-24" @default.
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- W564988049 date "2014-01-01" @default.
- W564988049 modified "2023-09-27" @default.
- W564988049 title "Performance Measurement System makinga product cost model dynamic : A case study on a manufacturing company" @default.
- W564988049 hasPublicationYear "2014" @default.
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