Effektiv omkostningsregistreringsmodel og valid/dynamisk økonomistyring og ledelsesrapportering i Københavns Kommune i en selvvalgt enhed

Vickie Heien Andersen

Student thesis: Master thesis

Abstract

The main issue for this thesis is to build an efficient cost registration model and va-lid/dynamic management accounting and management information in a unit in the City of Copenhagen. The theories of Activity Based Costing (ABC), Activity Based Management (ABM), and the Balanced Scorecard (BSC) are presented. This is done with the aim of valuing the hypotheti-cal implementation of these systems in the City of Copenhagen. With the size of the organiza-tion taken into account, the thesis will focus on the implementation in a single day-care insti-tution. The findings are that with the ABC it is possible to calculate an estimate of the costs of hav-ing a child in a day-care institution, without using arbitrary allocations. Such estimates are likely to be in the interest of the politicians at the City of Copenhagen. Furthermore the ABM identifies areas with potential of efficiency. To achieve the benefits of an ABC system the City of Copenhagen must invest in technology which can handle this sys-tem. A model for identifying the excess capacity cost and nonvalue-added cost is demonstrated by the findings in the ABC and by creating a fictive benchmark. In continuation of the findings in the ABC system and the ABM a BSC is created. This is done while having the strategy and the vision of the City of Copenhagen in mind, as the pers-pectives in the BSC should be supporting those. The perspectives in the BSC focus on (i) being an attractive workplace, (ii) being an attractive city to live in, and (iii) keeping the budget. The BSC must be communicated within the organization in an easy accessible way, so the employees do not have to spend inappropriate amounts of time translating the figures. When deciding whether or not to implement the ABC, ABM, and BSC it is important to con-sider the economic costs of doing so compared to the economic benefits. In this consideration the needs of the politicians and the board of management, should also be taken into account.

EducationsMSc in Finance and Accounting, (Graduate Programme) Final Thesis
LanguageDanish
Publication date2011
Number of pages97