Targeting Target Costing
COST MANAGEMENT AND INTER-ORGANIZATIONAL PRODUCT DEVELOPMENT OF MULTI-TECHNOLOGY PRODUCTS
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
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
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 continuous support. From Professor Östman, I have learned how to critically examine my research ideas. Using a slightly different research approach, he has made me understand the importance of taking a more holistic perspective. In the future, I hope I can gain more insights into this. Being an expert on the Industrial Network Approach, Professor Gadde has helped me to develop my theoretical ideas. Every time we have met, I have gotten detailed comments and he has always given me constructive feedback which I hope this thesis gives justice to. Together, all three have therefore played important roles in the completion of this thesis. Another group of people who have helped me are all the wonderful colleagues at the Department of Accounting. During seminars, in corridors and in reading different drafts, I profoundly appreciate your time and effort. I especially want to thank Ebba Sjögren, Henning Christner, Torkel Strömsten and Anna Brattström (Department of Management) for giving thoughtful comments that improved my thesis in different ways this last year. During the PhD process I have also received help from a number of people outside the Stockholm School of Economics. As a Visiting Professor, Trevor Hopper has read several drafts over the years. Professor David Cooper
provided much inspiration, support and feedback when I spent one research semester at the University of Alberta. I also want to thank Dr. Mikael Cäker for insightful comments as an opponent during my final seminar and, Dr. Martin Messner for his support and friendship over the past years. Regarding my empirical study, I owe a major debt to the individuals at ABB Robotics, DriveSys and Design-Net who took the time to answer my questions. I want to especially thank Ola Svanström and Mats Myhr at ABB Robotics for helping me with introductions and gaining access to various documents. I am also grateful for the generous financial support provided by VINNOVA. A big part of my work at the Stockholm...