Tommi Lahikainen

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The main objective of this study was to examine how activity-based costing would be carried out by a standard Enterprise Resource Planning (ERP) system. According to Cooper and Kaplan the requirements for operational-control and ABC systems have fundamentally different purposes and a single, fully integrated approach cannot be adequate for both of these.(More)
In the network economy, a profitability analysis based on the figures of one company is not sufficient to obtain an insight into the competitiveness of the whole network. In this paper, the basic ideas underlying the consolidated financial statement are analysed to determine its applicability for managing network profitability. The idea of the consolidated(More)
The performance of the FP-900 Analyzing system manufactured by Labsystems Oy, Helsinki, Finland, was evaluated in a multi-centre study according to the principle outlined in the 1st Draft of the Standard for Instrument Testing produced by the European Committee for Clinical Laboratory Standards (ECCLS). The FP-900 System comprises a photometer for(More)
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