Targeting Target Costing
Targeting Target Costing
Targeting Target Costing
COST MANAGEMENT AND INTER-ORGANIZATIONAL PRODUCT DEVELOPMENT OF MULTI-TECHNOLOGY PRODUCTS
Martin Carlsson-Wall
Dissertation for the Degree of Doctor of Philosophy, Ph.D. Business Administration Stockholm School of Economics 2011
Keywords: Target costing Cost management Accounting Inter-organizational accounting Management control Inter-organizational relationships Product development Inter-organizational product development Multi-technology products
Targeting Target Costing © SSE and Martin Carlsson-Wall, 2011 ISBN 978-91-7258-848-6 Graphic design by: Oscar Carlsson Pictures used by permission from ABB Robotics Printed in Sweden by: Intellecta Infolog, Göteborg 2011 Distributed by: The SSE Research Secretariat Stockholm School of Economics Box 6501, SE-113 83 Stockholm, Sweden www.hhs.se
To Louise
Preface
This report is a result of a research project carried out at the Department of Accounting at the Stockholm School of Economics (SSE). This volume is submitted as a doctor’s thesis at SSE. The author has been entirely free to conduct and present his research in his own ways as an expression of his own ideas. SSE is grateful for the financial support provided by VINNOVA.
Filip Wijkström Associate Professor SSE Director of Research
i
ii
Acknowledgements
Most people probably think that writing a PhD thesis is a lonely job. This is far from true. In fact, similar to the development of new products, the development of a thesis is carried out interactively with a number of individuals who help you along the way. Starting with my supervisor committee, Professor Johnny Lind, Professor Lars Östman and Professor Lars-Erik Gadde have all guided and supported me in different ways. As my main supervisor, Professor Lind has taught me how to write academic texts and spent a great deal of time giving feedback on the different versions of this thesis. I have sincerely appreciated his
Targeting Target Costing
COST MANAGEMENT AND INTER-ORGANIZATIONAL PRODUCT DEVELOPMENT OF MULTI-TECHNOLOGY PRODUCTS
Martin Carlsson-Wall
Dissertation for the Degree of Doctor of Philosophy, Ph.D. Business Administration Stockholm School of Economics 2011
Keywords: Target costing Cost management Accounting Inter-organizational accounting Management control Inter-organizational relationships Product development Inter-organizational product development Multi-technology products
Targeting Target Costing © SSE and Martin Carlsson-Wall, 2011 ISBN 978-91-7258-848-6 Graphic design by: Oscar Carlsson Pictures used by permission from ABB Robotics Printed in Sweden by: Intellecta Infolog, Göteborg 2011 Distributed by: The SSE Research Secretariat Stockholm School of Economics Box 6501, SE-113 83 Stockholm, Sweden www.hhs.se
To Louise
Preface
This report is a result of a research project carried out at the Department of Accounting at the Stockholm School of Economics (SSE). This volume is submitted as a doctor’s thesis at SSE. The author has been entirely free to conduct and present his research in his own ways as an expression of his own ideas. SSE is grateful for the financial support provided by VINNOVA.
Filip Wijkström Associate Professor SSE Director of Research
i
ii
Acknowledgements
Most people probably think that writing a PhD thesis is a lonely job. This is far from true. In fact, similar to the development of new products, the development of a thesis is carried out interactively with a number of individuals who help you along the way. Starting with my supervisor committee, Professor Johnny Lind, Professor Lars Östman and Professor Lars-Erik Gadde have all guided and supported me in different ways. As my main supervisor, Professor Lind has taught me how to write academic texts and spent a great deal of time giving feedback on the different versions of this thesis. I have sincerely appreciated his