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Author:Autio, Jussi
Title:Konepajan kannattavuuden parantaminen TDABC-laskennalla
Improving machine shops profitability with TDABC-accounting
Publication type:Master's thesis
Publication year:2012
Pages:70      Language:   fin
Department/School:Koneenrakennustekniikan laitos
Main subject:Teollisuustalous   (TU-22)
Supervisor:Eloranta, Eero
Instructor:Karjalainen, Jouko ; Arvaja, Mika
OEVS:
Electronic archive copy is available via Aalto Thesis Database.
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Reading digital theses in the closed network of the Aalto University Harald Herlin Learning Centre

In the closed network of Learning Centre you can read digital and digitized theses not available in the open network.

The Learning Centre contact details and opening hours: https://learningcentre.aalto.fi/en/harald-herlin-learning-centre/

You can read theses on the Learning Centre customer computers, which are available on all floors.

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Location:P1 Ark Aalto  7726   | Archive
Keywords:machine shop
profitability
direct costing
accounting
konepaja
kannattavuus
lisäyslaskenta
ABC
TDABC
Abstract (eng): This master's thesis was made for Pameto Production, which is a special fastener manufacturer.
Pameto Production's profitability had been poor over last five years and there was no clarity on what was the root cause.
Goals of this master's thesis were to build a functional cost accounting system, to clarify how cost from production is assigned for products and to find out profitable customers and products for Pameto Production.

Firstly, different kind of cost accounting methods are analysed and from those direct costing and TDABC-costing are chosen to be suitable for Pameto Production.
With chosen methods the cost accounting model that has been on use at Production is updated since it's found to be outdated.
The biggest reason for the outdated cost accounting model is that the machining hour costs have not been updated.

Pameto Production is analysed more carefully and other reasons for poor profitability are cleared out.
The reasons for poor profitability are found to be mainly because of the outdated cost accounting model and wrong costing methods when products are sold inside the company to other departments.
The cost of goods sold inside the company didn't include sufficient amount of gross profit because it was divided between Production and the vendor.
This error was corrected in the cost accounting model.

The cost accounting model used by Pameto Production was updated by new accounting methods and updated machining hour costs.
The model is also updated by adding tasks in the model as separate jobs that used to be covered with an overhead cost increment.

After the reference period Pameto Productions business result has improved remarkably and operations are profitable.
Improved awareness of how cost forms in Pameto Production has shifted to a cost accounting model and with this knowledge of cost behaviour the goals set in the beginning of this thesis are answered.
Abstract (fin): Tämä diplomityö tehtiin Pameto Tuotannolle, joka on erikoiskiinnitysvälineitä valmistava yritys.
Pameto Tuotannon kannattavuus oli ollut heikko viimeisten viiden vuoden.
Tämän diplomityön tavoitteiksi asetettiin rakentaa toimiva kustannuslaskentajärjestelmä, selvittää kuinka tuotannosta aiheutuvat kustannukset kohdistetaan tuotteille ja löytää Pameto Tuotannolle kannattavat tuotteet ja asiakkaat.
Kaiken pohjalla oli konepajan kannattavuuden parantaminen.

Diplomityössä analysoidaan ensin erilaisia kustannuslaskentamenetelmiä ja niistä valitaan Pameto Tuotannolle soveltuviksi menetelmiksi lisäyslaskenta ja TDABC-malli.
Valittujen laskentamenetelmien avulla päivitetään Pameto Tuotannon käytössä ollut laskentamalli, koska sen todetaan olevan vanhentunut.
Hinnoittelumalli on vanhentunut lähinnä konetuntihintojen osalta, mitä ei ole tarkistettu.

Pameto Tuotantoa analysoidaan tarkemmin ja selvitetään muita syitä huonoon kannattavuuteen.
Huonon kannattavuuden todetaan johtuvan lähinnä vanhentuneesta hinnoittelumallista ja siitä, että tuotanto ei ole osannut hinnoitella tuotteitaan oikein, kun organisaation ulkopuolisille myyjille on myyty tuotteita.
Ulkopuolisten myyjien ollessa mukana myyntiprosessissa ei ole osattu ottaa huomioon katteen jaosta aiheutuvaa vääristymää tuotannon hinnoittelurakenteessa, mikä korjattiin hinnoittelumalliin.

Hinnoittelumalli päivitetään uusilla laskentamenetelmillä ja päivitetyillä konetunti hinnoilla.
Lisäksi hinnoittelumalliin lisätään aikaisemmin yleiskustannuskertoimilla katettuja töitä osaksi laskentaprosessia.

Tarkasteluajanjakson jälkeen Pameto Tuotannon liiketulos on parantunut huomattavasti ja toiminta on kannattavaa.
Pameto Tuotannon tietoisuus omista kustannuksista on siirtynyt hinnoitteluun ja parantuneen kustannustietouden avulla on vastattu diplomityön tavoitteisiin.
ED:2013-03-20
INSSI record number: 45984
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