Kalkulation: Hvordan fungerer tal? Jan Mouritsen, professor Institut for Produktion og Erhvervsøkonomi

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Emilie Nissen
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1 Kalkulation: Hvordan fungerer tal? Jan Mouritsen, professor Institut for Produktion og Erhvervsøkonomi

2 Udbud d af kalkulationsmetoder l t Economic Value Added, Balanced Scorecard, Activity Based Costing, Intellectual Capital, Performance Pyramid, Business Excellence, Customer Profitability, Strategic Management Accounting, Strategic Cost Calculation, Supply Chain Costing, Cash Flow Return on Investment, Target Costing, Kaizen Costing, Life Cycle Costing, Value Added Analysis, Process Costing, Value Engineering, Stock Options, Quality Costing, Non-value Added Cost, Brand Value, Total Cost of Ownership, Throughput Accounting, Triple Bottom Line, Rolling Budgets, Risk-adjusted Return on Capital at Risk

3 Hvad betyder et tal? 42 What is the meaning of Life, Universe and Everything? Hichhikers Guide to the Galaxy; Douglas Adams

4 Jan Mouritsen, Jan Mouritsen

5 Jan Mouritsen, Jan Mouritsen

6 Jan Mouritsen, Jan Mouritsen

7 Jan Mouritsen, Jan Mouritsen

8 Kalkulationens afgrænsning Der er ikke tid til at kalkulere alle ting; der er altid flere detaljer. Der er flere kalkulationer l af den samme begivenhed. Kalkulation stopper, når der ikke er mere tid til at kalkulere. Risici kan forventes; men deres udtryk er en overraskelse. Vi ved ikke helt hvor meget vi skal vide på forhånd. Ingen ved alt det, der skal vides for at konstruere en bygning. Kalkulationen skal overbevise, selv om man ikke helt kan forklare den. J

9 Interviewer: Now, the Client wants to save money by changing the leather seats to wooden seats, right? Contractor: Yes, they try different things, but I m not sure there is a big price reduction in that. It is a nice piece of leather seat, but there is no difficulties in sewing leather in a curved from. But wood is far more difficult to curve like that; it is not just a piece of wood; it is a big job to get the curves right. And I know if they end up choosing mahogany wood the Architect will definitely not accept a choice of inferior wood quality. (Contractor, p. 14) But my goal with this number is not to be exact; my goal is to reach it within 10-15%, because I have to see if the contractor s demands are reasonable, that's all. I know that even if I calculate exactly and the contractor does the same, we will never get to the same amount. What we can go for is to find a place where we can arrive at an agreement. And if we don't agree and I say 7 and they say 52 then I know some things are really wrong. That is why I said that I would like them to recalculate the whole thing, because it makes a big difference whether it is 10%, 20% or 30 %. (consultant p.4)

10 Nye kvaliteter og målsætninger (op)-findes undervejs

11 Kalkulationer overhales af bygningen Byggeriet er en fortløbende proces, som ikke kan stoppe Uenigheder om økonomi udskydes Bygningen er hurtigere end kalkulationen l Uenigheder om økonomi samles i bundter der håndteres af andre end de byggeansvarlige Det er bedre at kalkulationen falder sammen end at bygningen gør det Ledelsen fyres ved budgetoverskridelser, men arkitekter kt og ingeniører i berømmes

12 Med andre ord En kalkulation (budget) opsummerer andre(s) kalkulationer Men det er umuligt at kalkulere alt Når der er flere konkurrerende kalkulationer, så vinder den næstbedste. Jo mere præcis en kalkulation (et budget), desto flere skæve forventninger, og desto mere usikker bliver den En kalkulation skaber håb, men ikke nødvendigvis sikkerhed Vi har måske været for ambitiøse? For optimistiske? Har de andre kalkuleret forkert? Måske med vilje?

13 Chieng Mai er tilfreds

14 42 What is the meaning of Life, Universe and Everything? How many roads must a man walk down? (Blowing in the wind; Bob Dylan) (Find den på YouTube)