{"id":39952,"date":"2025-05-02T09:28:05","date_gmt":"2025-05-02T07:28:05","guid":{"rendered":"https:\/\/bjornlunden.com\/ordlista\/abc-kalkyl\/"},"modified":"2025-05-02T09:28:05","modified_gmt":"2025-05-02T07:28:05","slug":"abc-kalkyl","status":"publish","type":"dictionary","link":"https:\/\/bjornlunden.com\/se\/ordlista\/abc-kalkyl\/","title":{"rendered":"ABC-kalkyl"},"content":{"rendered":"<p>\n<strong>ABC-kalkyl <\/strong>\u00e4r en f\u00f6rkortning f\u00f6r Activity-based costing, en modern variant av sj\u00e4lvkostnadskalkyl. En ABC-kalkyl bygger p\u00e5 de aktiviteter som kr\u00e4vs f\u00f6r att produkten ska kunna produceras. De olika aktiviteterna, t ex tillverkning och planering, v\u00e4deras och belastar sedan produkten.<\/p>\n<p>\nMetoden har utvecklats av amerikanska f\u00f6retagsekonomer, som en del i ett st\u00f6rre managementsystem (f\u00f6retagsstyrningssystem).<\/p>\n<p>\nABC-kalkylering f\u00f6rekommer fr\u00e4mst i st\u00f6rre f\u00f6retag d\u00e5 metoden \u00e4 kostsam att inf\u00f6ra.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vad \u00e4r en ABC-kalkyl och varf\u00f6r anv\u00e4nds den s\u00e4llan i mindre f\u00f6retag?<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","class_list":["post-39952","dictionary","type-dictionary","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/dictionary\/39952","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/dictionary"}],"about":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/types\/dictionary"}],"version-history":[{"count":0,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/dictionary\/39952\/revisions"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=39952"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}