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9640 Uppsatser om Cost Allocation Process - Sida 8 av 643

Lean Product Development - Will it deliver products faster, better and cheaper?

Abstract Tutor - Anders Richtnér History - Theories suggest that Lean Product Development strategies dramatically increase a company's performance through enabling faster T-T-M, Quality and Costs of Product Development. Purpose - The purpose of this paper is therefore to investigate whether the implementation of LPD actually affect corporate performance measurements T-T-M, Quality and Cost, in a positive way. Methodology - This Bachelor thesis is an exploratory investigation of the concept of Lean Product Development within a global IT- company, performed through four case studies, interviews and complementing corporate performance data. Findings - With empirical data and subsequent analyzes in mind, we note the following; it is clear that the project that produced the best results, in terms of T-T-M, Quality and Cost, also was the one furthest in the process of implementing Lean Product Development..

AB Volvo Pentas emballagesystem - processen och förpackningslogistisk betydelse

Title AB Volvo Pentas packaging system ?process and packaging logisticsAuthor Peter Powell, Lund's Technical CollegeSupervisors Annika Olsson, Lund's Technical CollegeJan Svensson, AB Volvo PentaProblem - Packaging requirements ? Which requirements are there, how do they affect each other and how are they fulfilled?- Packaging process ? what is the line of action when developing new packaging and making adjustments in existing ones? Who has the responsibility to do what?- Packaging logistics ? How is the packaging system adapted to transport efficiency and handling?Objective To create an overall picture over how the packaging system affects and is affected by different functions and players within and beyond the company boundaries, to give a clear picture of how changes in the packaging system is made today and how it could work and finally to give suggestions for cost savings affected by the packaging system.Method The methods used for this thesis has mainly consisted of action research and at some extent case studies. As a previous employee at the department of logistics at Volvo Penta I?ve taken part of the environment, information and prerequisites that this thesis discusses on a daily basis. Case studies have been used for the collection and analysis of data concerning packaging logistics as I?ve chosen to consider only specific markets and packaging.Conclusions This thesis has highlighted the demands that are placed upon engine packaging throughout all concerned units and how these demands affect each other, positively and negatively.

Avvägning mellan ordersärkostnad och lagerhållningskostnad i processindustrin

Lean Production is used by many manufacturing companies. Companies in process industries do not use Lean Production to the same extent today. This is part of the report's issue to explore how Lean Production can be applied to a company in the process industries.The investigated company is a processing company that manufactures various types of foil. The company wishes to streamline its production and has therefore asked the authors to examine if Lean Production can offer the company improvements in their production. Lean Production value stream mapping tool has been selected to identify and analyze the current state of two of its products in production.

Allmän barnvaccination mot humant papillomvirus för flickor, en cost- benefit analys.

Introduction: Every year about 450 women in Sweden are diagnosed with cervical cancer, almost 200 die and thousands undergo surgery because of cell changes in the cervix. A HPV infection can lead to cervical cancer and therefor costs for the society. The implementation of a vaccination program against HPV is a way to avoid these costs. Aim: The study aimed to calculate the economic impact of the HPV- vaccination program for children in Sweden through a cost-benefit analysis. Method: In this analysis, status quo was compared with non-administration of the HPV-vaccine for the selected cohort of ten-years-old girls in Sweden.

Cost engineering : Kostnadsuppskattning inom custom made-tillverkning

Globaliseringen innebär ökad konkurrens för företag vilket gör det viktigare för företag att snabbt kunna utföra sina kostnadsuppskattningar. I detta arbete undersöks förutsättningarna för att använda moderna teorier inom cost engineering för att kunna förkorta ledtiderna vid förkalkylsarbetet för företag inom custom made-tillverkning. Inom cost engineering har teorier för kostnadsuppskattning används för att beräkna tillverkningstider för tre olika produkter hos ett fallföretag. För att få en bra beskrivning av problematiken med kostnadsuppskattning inom custom made-tillverkning har design science-metodologi använts under arbetets gång.  Resultatet av arbetet visar att förutsättningarna för att använda moderna teorier inom cost engineering för kostnadsuppskattning hos custom made-tillverkande företag är att historisk data avseende för- och efterkalkylsarbete finns tillgänglig.

Två presentationstekniker för grafer : deras styrkor respektive svagheter inom en bioinformatisk kontext

This degree project has been carried out in cooperation with Enertech AB in Ljungby and is pilot study to automating all current manual soldering. The soldering process accounts for a large part of the processing cost in the production of a heat pump. The process is also a quality risk and has a major impact on the lifetime of the final product.The Main task of this project has been to evaluate automation of the soldering process, to develop automation solutions and a principle layout, to draw the design changes required for the automation and to calculate the supposed solution.This pilot study has resulted in a suggested automation solution using laser as a heat source for soldering. Calculations of the solution show that a automating a laser soldering cell is very profitable..

Kapitalkostnaden på Stockholmsbörsen: En studie av marknadens implicita riskpremie i hög- och lågkonjunktur, samt hur den implicita kapitalkostnaden korrelerar med kapitalkostnaden enligt CAPM

This thesis explores some issues regarding estimations of the cost of capital on the Stockholm Stock Exchange through reverse engineering of the Residual Income Valuation model and through usage of the Capital Asset Pricing Model. Previous studies are in conflict of whether the risk premium changes considerably over time or not. Furthermore, the risk premium estimated by CAPM tends to be fairly stable. In this study, reverse engineering of the cost of capital implied by analysts? forecasts shows a significant difference in the risk premium over time.

En kostnadsanalys av energieffektiva flerbostadshus

In Sweden the real estate sector accounts for 33 % of energy consumption and just below 10 % of the emission of carbon dioxide. As a consequence of the external pressure from climate change it?s in everybody?s interest to reduce the energy consumption and thus reduce the emission of carbon dioxide. An additional incentive to reduce the energy consumption is the substantial increase of the energy price since the deregulation of the electricity market in 1996.In this study the techniques that exist to build multi-storey residential buildings with high energy performance will be investigated. Further the study intends to investigate the optimal energy performance from a real estate economic perspective.In order to investigate the optimal energy performance a model has been created with the parameters investment cost, rental revenues, operation and maintenance cost, discount rate and investment horizon.The result shows a relationship between a high investment cost and a high energy performance for newly constructed multi-storey residential buildings.

Kostnadskalkylering på Banverket

The purpose of this thesis is to analyze and propose improvements to the current procedure for cost estimations of purchased maintenance work at Banverket, the Swedish rail administration. This governmental institution is responsible for the procurement of maintenance services for the country?s railroad network through open tenders. Due to the generally low number of contractors, it is particularly necessary to establish accurate cost estimates in order to assess the offers and ensure that a fair price is being paid to the suppliers. Several flaws associated with the current practice are identified and analyzed according to cost accounting theories.

Kostnadsnyttoanalys över införandet av passiv RFID inom Försvarsmaktens beklädnadsförsörjning

The Armed Forces is looking to improve control of where articles are and the monitoring of their condition within its clothing supply. That is why Försvarets Materielverk is working on a motion to tag the Armed Forces clothing with passive RFID-tags. A cost/benefit analysis has been made in this report in order to find out whether the investment is economical justifiable and what costs and benefits arose. The analysis tool that was used is based on the PENG-model. The analysis had three scenarios with the difference that each scenario included various amounts of clothing to tag.  There has also been made an analysis where only the benefits regarding decreasing amount of lost clothes and simplified inventory were included.The result of the first analysis was that none of the scenarios was profitable during the first year.

Etablering och Integrering - en undersökning av samarbetet mellan Arbetsförmedlingen och flyktingmottagningen i en mellanstor kommun i södra Sverige

The aim of this study is to describe and analyse the cooperation between the public employment service and the refugee reception in a medium-sized municipality in southern Sweden on basis of the establishment reform. The study examines how the collaborative process is regarded when it comes to implementation of the reform, and when it comes to the directives and resource allocation between the employment services and the refugee reception. The study also focuses on the deficiencies and the benefits that can be discerned with the establishment reform at local level.A qualitative data collection method has been used. It is semi-structured interviews with workers from the public employment service and the refugee reception. Information materials and evaluations that various authorities have made have also been investigated.The study concludes that it is important that the directives are clarified and that a new local and regional agreement will be established on paper.

Membranbioreaktorteknik- en framtida lösning på Lundåkraverket? : Membrane bioreactors- A future solution at Lundåkra wastewater treatment plant?

Membrane bioreactors (MBR) combined with biological phosphorous treatment (Bio-P) has been investigated if that could be an alternative to the future expansion with conventional active sludge treatment at Lundåkra wastewater treatment plant (WWTP) in the proximity of Landskrona, Sweden.The results showed that the surface demand in the biological treatment will be reduced with 67% with the MBR-alternative compared to a conventional activated sludge process. The nutrient removal in the MBR-solution was decreased or unchanged for nitrogen-, phosphorous- and organic parameters. However, the energy demand will increase with an estimated cost of approximately 1 million SEK annually. Moreover, the extra chemical consumption is estimated to cost 370 000 SEK annually.The disturbances caused by filamentous bacteria such as sludge dispersal could be resolved with MBR-technology because the membranes are not affected by these organisms. The Bio-P process combined with MBR-technology works if the wastewater recirculates from the membranes to an aerobic zone.In the proposal, there will be a new pre-treatment step, for instance hole screens.

Kalkylering av bearbetningskostnader

At a manufacturing company, due to the competition the price is reducedtowards the manufacturing cost. Therefore it is important to maintain control ofones costs and keep calculations up-to-date.This thesis deals with cost accounting at a aluminium-processing company. The report focuses on calculating machine cost per hour since the manufacturing costs are the major part of the total product cost.Managers on the company believe that the costs they use in calculations todayneither is up-to-date nor advantageous in a market aspect and due to that their calculations need to be revised. The machines cost per hour is a major part in the manufacturing calculation. The company wants to provide a competitive price that also covers their costs.

Total Cost of Ownership -Revealing the true cost of owning and operating equipment

Abstract Title: Total Cost of Ownership ? Revealing the true cost of owning and operating equipment. Authors: Anna Bladh Anna Ström Tutors: Michaela Boye, Parts and Service, PTD, Alfa Laval Göran Berg, Parts and Service, PTD, Alfa LavalCharlotta Johnsson, Department of Automatic Control, LTH, Lund UniversityBertil I. Nilsson, Department of Industrial Management and Logistics, LTH, Lund UniversityCarl-Henric Nilsson, Department of Business Administration, Lund University Core issue: ?Which costs should be included in a general Total Cost of Ownership model regarding centrifuges, and what input variables are needed in order to calculate those costs in a user-friendly way and with a maintained level of accuracy?? Purpose: The theoretical purpose of the thesis is to identify the cost items that have the greatest impact on a TCO calculation for a centrifuge.

Genomarbetade förfrågningsunderlag medför tids- och kostnadsbesparingar : En studie över handlingars påverkan i byggskedet

In order for construction projects to be completed within the specified time limit while at the same time be financially sustainable it requires thorough preparation and an extensive planning. Most essential is the groundwork and the design that determines the project's progress. There are many aspects to consider in order to avoid inconveniences such as delay, litigation, unexpected cost etcetera. If mistakes are made in an early stage it is very likely that the error will follow the process and become an expensive correction cost towards the later part of the project. In other words, it is expensive to rectify defects later on.

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