Uppföljningsarbetet av efterkalkyler på Portsystem 2000 AB

by Andersson, Frank; Gustavsson, Jimmy

Abstract (Summary)
This thesis is carried out at Portsystem 2000 AB who manufactures and markets industrial doors and docking systems. The background to this thesis is that the company’s management considers that their follow-up process of cost accounts is not fully functioning.The aim with this report is to investigate and describe the present procedure of the follow-up process concerning the time of operations and come up with suggestions for improvements. This thesis is performed within the range of the following areas: Information systems, quality, processes and cost calculation. The main method we used were semi structured interviews with a fairly opened framework. We also did a small-scale quantitative survey. The results from our investigation are that Portsystem lacks in the following matters:• Communication between the parts of the information system• Formulated routines for handling of divergence• Mapping of causes for divergence• Reliability in the information systemOur conclusions are that Portsystem first of all need to put effort in doing an extensive revision of the present time estimations for the products with existing cost accounts. They should also examine the possibilities of making the enterprise system communicate with the MRP–system. More frequently executed calculations are a way of improving the precision in the cost estimations. We also consider that Portsystem should put effort in examine the distinguishable causes for divergence and take them into account during the follow-up process.
Bibliographical Information:


School:Högskolan i Jönköping

School Location:Sweden

Source Type:Master's Thesis



Date of Publication:06/15/2006

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