The aim of this paper is to examine how customer profitability is measured within a manufacturing company and analyze whether the measurement method is institutionalized or not. A case study has been conducted on a Swedish manufacturing company that has applied different
Wexiödisk AB is a producer of dishwashing machines for professional use. Its headquarter is located in Växjö and its products are present on the European, as well as the Japanese and Australian market. Currently the company is Scandinavian’s leading supplier in its
According to Atkinson, Banker, Kaplan and Young (1995) management accounting and control practices have an important role within today’s organizations. In order for the organization to be successful, information on the finances and performance are crucial. But in the media industry there
In the 1960’s, the Japanese car manufacturer Toyota developed target costing – a management accounting model that reduces the risk of releasing unprofitable products. The method eventually spread to Swedish firms. The study starts by summing recent previous research on target costing
Management accounting involves identifying and measuring of different information. What is also important, management accounting is a process. As different management account systems are put into action in human contexts they will influence the humans and the systems will in their turn