All companies wants? to be as profitable as possible. The company in question is one of the leaders in it´s field in Sweden. In order to increase profits as much as possible it is important to identify and eliminate eventual quality defect cost as far as possible.This study was performed in Huddig AB, and the purpose of this study is to try to develop a routine for monitoring the quality defect costs, and to improve communication and create feedback between production and aftermarket.In addition to an extensive literature review on quality defect costs most of the work have been conducted at the company. Own observations and interviews have been done with the staff to get a picture of the current situation and to try to come up with improvement proposals.During the study it was proved that much of the quality defect costs in essence, derived from the production, which is seen as positive because it is the easiest part of the company to improve.

A study has been conducted on how organizations in Sweden administer costs of facilities management services internally. There are three main theoretical methods for administering costs. In the first method, costs are maintained on a central level; in the second method, costs are allocated and in the third method, internal transfer pricing is used. The aim of the study is to identify which methods are applied in practice, to evaluate whether the methods fulfill their intended purposes and to study the relationship between the methods used and the cost level of facilites management services. In practice, a large diversity of methods are used for facilities management costs.

Costs of maintenance on agriculture machines is something that many farmers has a low knowledge of, it can depend on low interest or that the farmer don?t have enough time. To make it easier for the farmers they can use many computer programs which are available on the market. In this program they can calculate their costs of maintaince on their agriculture machines, for example STANK and JTI machine calculation program. Most of this program is using Svensson (1987) costs model whish was made in Sweden in the middle of 80 decade in a large study.

Quality can be defined as the ability of a business to satisfy their customers? needs and expectations. Total Quality Management is defined as the way to prevent, appraise and improve the entire organization to increase the product quality. In order to systematically increase quality in an organization, there are different quality systems in use. One example is process management, which is to divide the activities of processes.

Abstract. Aim: The aim of this study is to determine certain health, demographic and socioeconomic factors that affect the costs for specialized health care between the municipalities within the Västra Götaland region. Method: The method is explorative and analytical. The costs for specialized health care was divided into three different subgroups; independent somatic specialized health care, specialized health care provided by private practices or outside the region and psychiatric specialized health care. The data was age-standardized.

The purpose of this essay is to identify costs for providing First-line and Second-line support, and then allocate these cost to different goods and services (cost objects) being supported. The thesis also intends to improve the overall cost awareness in IT settings..

As demand for renewable energy is increasing rapidly, the market for biomass pellets is expected to continue to grow in the near future. Most of the new raw materials that are discussed for pellet production have one thing in common; the production costs will increase compared to using traditional raw materials such as sawdust and planer shavings. The aim of this thesis is to investigate to what degree increased use of new raw materials for pellet production will affect the general pellet prices in Sweden and to survey what plans Swedish pellet producers have concerning new raw materials. To investigate the raw material situation of the Swedish pellet producers an industry survey was performed. Literature studies were also made on previous research in the subject field. Calculations of the production costs for pellets were done for the raw materials sawdust, wet sawmill chips and energy wood respectively. New raw materials are already used by the large-scale pellet producers in Sweden.

Evaluation of machinery costs is necessary for selecting appropriate farm machinery. Timeliness cost due to untimely operations is an important component of machinery costs. Timeliness costs can be high for crop sprayers, since pesticide application must be carried out within a short time interval. This Master thesis investigated the timeliness cost and the probability of a suitable workday for spraying. Timeliness factors were estimated for four different crops (oats, spring wheat, winter wheat and barley) using historical weed trial data.

Competition of spruce fiber raw materials has increased dramatically in the last few years, leading to the fact that transportation costs in the current situation represents a much larger share of the total raw material cost. The Holmen-owned pulp industry Hallsta Paper Mill's location on the coast also constitutes a problem, because of the lack of raw material, which is much larger there, than for a pulp mill located in the hinterland. For a coastal industry it?s therefore natural to import much of the raw material by boat or to buy it from the timber terminals, in order to maintain good profitability. The purpose of this study was to analyze how the size of Hallsta Paper Mill timber supply area, without competition, with competition and with terminal use, affects the company ?s transport costs.

The purpose of this thesis is to map out and investigate how the banking sector affects a customer?s willingness to change bank, and what the switching costs are for a customer when making these changes. A case study was performed through qualitative and quantitative questionnaires and interviews. The qualitative part was carried out to create hypotheses. The hypotheses was tested in a quantitative survey to be able to either accepted or rejected these them.

This thesis has been made in cooperation with Forsheda Stålverktyg AB which develops and manufactures injection moulds and diecasting tools. The main concern has been their Trading-system which provides them with considerable amount of quality lost function.Focus has to however be put on the analysis of the Trading-system due to the fact that this has previously meant various quality issues for the company.This thesis treats quality assurance of the Trading-system, identification of the problems in the process and improvements of these problems.Quality assurance is carried out when a company detects that their quality based costs become too high. Quality based cost are? the costs that would disappear if a company's products and its different operational processes were absolute? (Sörqvist, 2001 p.30, free translation from Swedish). High quality based costs often result in increased quality problems, which can lead to substantial economic loss for the company.This work has resulted in a thorough review of the Trading-system whereupon problems have been identified.

This paper investigates the internal product costing system in one of the Swedish banks with the purpose to evaluate the quality of its product costs and possible implications on decision making. The study shows that the current system distorts product costs by, among other things, using relative allocation of costs and time and by allocating all costs to individual units of products. We therefore propose an alternative product costing system, which mainly draws on ABC theory but is also adapted to the specific needs of service companies and of the Bank. This proposal is intended as a solution in this particular case and not to be generalized in other contexts. We hope however to add to the understanding of why more complex costing systems, such as the ones based on ABC theory are, according to previous studies, not widely used in practice.

After the deregulation of the Swedish pharmacy market customers can be lost due to stock-outs. Optimization of pharmacy inventory levels has thus become increasingly important. To minimize inventory costs while considering the cost of shortages the latter must be estimated. However, the shortage cost is very difficult to compute. Thus, the aim of this paper is to estimate the pharmacy-specific shortage cost parameter and its relation to other inventory costs.

This paper examines the reasons behind firms considering backsourcing. While firms experience problems with their outsourcing activities, backsourcing emerges as an alternative solution. Firms primarily take cost considerations into account when reconsidering their outsourcing practices, but this only scratches the surface. A deeper analysis is needed, since cost increases arise from issues such as quality defects and cooperation problems. Even though production costs are low, outsourcing always implies transaction costs.

Single vehicle accidents are one of the most common types of accidents that occur on the Swedish road network. Depending on the design of the road, the presence of a crash barrier and embankment on the roadside, the outcome of a roadside collision can lead to serious injuries and even deaths.The aim of this project is to investigate the possibility of improving road safety by designing the optimal roadside area based on the results of a life cycle cost analysis (LCC).The questions that have been answered during the duration of this project are:1) Describe the current technical solutions for roadside area design and the various barrier types used in Sweden.2) Complete an existing mathematical model that has been developed by Hawzheen Karim, for calculating life-cycle costs for various roadside areas.3) Calculate and compare the life cycle costs for the side area with a barrier and without a barrier.By performing an analysis of the documentation on the current guidelines and rules for shaping the roadside, was it possible to describe the current technical solutions for the formation the roadside as well as the current roadside barriers in use today. A mathematical model for calculating the life cycle costs of different barrier types had already been developed by Hawzheen Karim. This model was supplemented so that it could calculate life-cycle costs of the roadside region with and without a barrier. After the model was completed, an analysis was performed to obtain life-cycle costs of a roadside with and without a barrier.The result showed that there is a clear relationship between the slope inclination, fill height, and the rate at which the costs rise.