57:T461,Denna övningsbok syftar i första hand till att komplettera läroboken "Kalkylering för produkter och investeringar", men den kan även användas fristående. Bokens övningar ger både en lättförståelig introduktion av ämnesområdet, och möjligheter till fördjupning av olika delavsnitt. Övningarna är därför av varierande svårighetsgrad och omfattning. I övningarna behandlas produktkalkyler, kalkyler för prissättningsbeslut, resultatanalyser, investeringsbedömning samt internredovisning av produktkalkyler. I denna upplaga är övningar uppdelade i två delar. Den första delen har en tydlig struktur kopplad till läroboken med samma titel, medan den andra delen visar alternativa sätt att lösa uppgifter liknande de i del ett men breddar dessutom innehållet med övningar som angränsar till vad läroboken tar upp. De senare övningarna lämpar sig också för lektionsgenomgångar eller som seminarieunderlag. Övningsboken vänder sig i första hand till studerande på kurser i kalkylering vid högskolor och universitet men kan med fördel även användas i företagsintern utbildning.58:T522,

Denna övningsbok syftar i första hand till att komplettera läroboken "Kalkylering för produkter och investeringar", men den kan även användas fristående. Bokens övningar ger både en lättförståelig introduktion av ämnesområdet, och möjligheter till fördjupning av olika delavsnitt. Övningarna är därför av varierande svårighetsgrad och omfattning.

I övningarna behandlas produktkalkyler, kalkyler för prissättningsbeslut, resultatanalyser, investeringsbedömning samt internredovisning av produktkalkyler.

I denna upplaga är övningar uppdelade i två delar. Den första delen har en tydlig struktur kopplad till läroboken med samma titel, medan den andra delen visar alternativa sätt att lösa uppgifter liknande de i del ett men breddar dessutom innehållet med övningar som angränsar till vad läroboken tar upp. De senare övningarna lämpar sig också för lektionsgenomgångar eller som seminarieunderlag.

Övningsboken vänder sig i första hand till studerande på kurser i kalkylering vid högskolor och universitet men kan med fördel även användas i företagsintern utbildning.

59:T5fe,Denna bok ger en introduktion till centrala begrepp och samband inom kalkylområdet. Centralt i framställningen är förståelse för hur intäkter och kostnader ska sammanställas i skilda typer av beslutssituationer, i syfte att på ett så korrekt sätt som möjligt kunna mäta det enskilda beslutets lönsamhet. Framställningen börjar med en teoriorienterad bakgrund som utvecklas för praktiska tillämpningar inom produktkalkylering, investeringskalkylering, och prissättning i olika konkurrenssituationer, samt relaterar produktkalkylering med internredovisning och budgetering.

Det tillverkande företaget är i fokus men de grundläggande delarna av kalkylering beskrivs också på ett sådant sätt att tillämpning är möjlig på tjänsteföretag. Prissättning diskuteras ingående, dels utifrån nationalekonomisk teori, dels utifrån mer praktiknära beskrivningar av olika marknadsförhållanden.

Den femte upplagan har, förutom revidering av huvuddelen av kapitel från tidigare upplagor, kompletterats med ett kapitel om budget. Fokus i det nya kapitlet är förhållandet mellan produktkalkyler och budgeten utifrån ett tillämpningsperspektiv.

Boken vänder sig i första hand till studerande på kurser i kalkylering vid högskolor och universitet men kan med fördel även användas i företagsintern utbildning.

Som komplement till boken finns en övningsbok med samma titel. Dessutom finns ett antal webbföreläsningar och övningar på www.ekonomikurser.se.5a:T5f1,

Denna bok erbjuder en introduktionsguide till nyckelbegrepp och relationer inom kalkylområdet. Bokens centrala fokus ligger på att förstå hur man ska sammanfoga intäkter och kostnader i olika beslutsscenarier för att noggrant mäta lönsamheten för varje enskilt beslut. Presentationen börjar med en teoretisk bakgrund, som sedan övergår till praktiska tillämpningar inom områden som produktkalkylering, investeringskalkylering och prissättning i varierande konkurrenssituationer. Den kopplar även samman produktkalkylering med intern bokföring och budgetering.

Trots att boken främst fokuserar på tillverkande företag, presenteras grunderna i kalkylering på ett sätt som gör att de även kan appliceras på tjänsteföretag. Prissättning undersöks i detalj, både utifrån en ekonomisk teori och mer praktiska beskrivningar av olika marknadsförhållanden.

Den femte upplagan har förutom att omarbeta stora delar av kapitlen från tidigare upplagor, även utökats med ett kapitel om budgetering. Det nya kapitlet undersöker förhållandet mellan produktkalkyler och budgetering från ett tillämpningsperspektiv.

Boken riktar sig primärt till studenter som studerar kalkylering på högskolor och universitet, men kan också med fördel användas i intern företagsutbildning.

Som tillägg till boken finns en övningsbok med samma namn.

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