Purpose ? The purpose of this thesis is to develop a total cost model for container transports and create a tool that calculates a suitable transport quantity from an economic view, which fulfills the demands on delivery service. To achieve this purpose the following questions will be answered:Which costs are affected by the decision between the two transport alternatives LCL and FCL?   How does the decision of sending product LCL or FCL influence the delivery service?  How can a tool be constructed to simplify the decision-making process regarding the choice of sending products LCL or FCL?  Method ? A total cost model was developed. This model is supported from existing literature.

In theory, the management control of maintenance functions is described as problematic due to the nature of the work performed in the unit. The purpose of this thesis is to examine these predicted problems in practice. Further,the thesis aims at identifying how these control problems may affect the relationships between the maintenance department and its internal customers. A case study has been conducted in one of Sweden?s largest industrial companies to investigate the said control problems in practice.

Uppsatsens syfte är att försöka förstå, utifrån existerande teorier och med hjälp av insamlad empiri, vilka parametrar i ett kundperspektiv som är av betydelse vid utvecklingen av en prissättningsförmåga bland business-to-business-företag.Vi har använt oss av en kvalitativ metod vars ansats är av abduktiv karaktär. Den empiriska datan har samlats in genom semi-strukturerade intervjuer vilka har genomförts via personliga möten samt via telefon. Då vi betraktar prissättning som en förmåga, vilken återfinns inom företaget, så utgår det teoretiska ramverket främst från det resursbaserade synsättet vilket styrks av en akademisk artikel som beskriver och förklarar bakgrunden till att prissättning kan ses som en förmåga. Därutöver beskriver vi den vanligaste prissättningsstrategin företag emellan; cost/plus-strategin. Vi argumenterar för att företag bör införa rutiner och skapa en entydig struktur, med särskild fokus på tre områden, för att försäkra kunden om att de erbjuder produkter med kundvärde.

Bachelor thesis, Business Administration and Economics Programme, School of Business and Economics at Linnaeus University in Va?xjo?.Spring of 2015 Title: Performance measurement from a cost leadership perspective - A case study on Gekås.Authors: Adrienn Csiszer, Hannah Lundberg & Helena WennerströmTutor: Eva GustavssonExaminer: Karin Jonnergård Keywords: Performance measurement, Performance measurement systems, Generic strategy, Cost leadership strategy, Financial and non-financial measurements. Purpose: The purpose of this study is to examine how a company with a clear cost leadership strategy chooses to work with performance measurements, with a view to comparing a practical example to theorethical approaches. Methodology: The method chosen for this paper is a case study on Gekås AB. The presented data were collected through interviews conducted with four employees on Gekås. Conclusion: The study concludes that for a business with cost leadership strategy the financial measurements are more important than non-financial meausurements. For Gekås it is important to keep the performance measurement simple and understandable for the employees. They only use three measurements (sales, hours and sales per hour) in planning and in evaluation.

The goal of this paper is to provide a model for a sustainable electricity system to an island, in the Pacific Ocean near the equator.The method which has been used is to model supply and demand of electricity in the computer program Stella, through the creation of a dynamic system that balances them against each other. The result from the model will then be used to calculate the electricity price per kWh for the island.The result of the work is that electricity from solar energy is comparable with electricity produced from oil, if the oil pays for all its external costs, and the potential for pumped hydro storage plants is located. It also requires that consumers of electricity can be their own producers to avoid the expenditure of tax and reducing the cost of distribution. But since oil is a finite resource and has had a rising cost in recent years, while solar energy has had a declining cost, perhaps this will be a more competitive solution in the future.

Avsikten med uppsatsen är att utvärdera och analysera implementeringen av en ny teknologi, vilken befinner sig i en nätverksdriven marknad. Studien ämnar se till de överväganden företag står inför vid implementering av Anototeknologi, förändringar som implementeringen medför samt de för- och nackdelar som uppleves. För att nå syftet med denna undersökning används kvalitativa intervjuer uppdelade i två fall med två slutkunder till företaget Anoto. Teorierna som används och ställs mot empirin är disruptiv, plattforms teori, nätverkseffekter, switching cost & TCO. Uppsatsens empiriska material består av kvalitativ data erhållen från intervjuer med två Anotopartner: Penboosts Solutions AB och Catrel AB, två slutkunder: Würth Svenska AB och Hemtjänsten i Sundbyberg, tre användare av Anotopennan: två Würthsäljare och en hemtjänstarbetare, samt sekundärdata erhållen från de undersökta företagens hemsidor och annat informationsmaterial.

Life Cycle Cost, often abbreviated as LCC, is a common tool for comparing the total cost of different alternatives, such as heating and cooling methods. Common heating and cooling methods in Sweden are geothermal energy, district heating and district cooling. This report aims to evaluate how different heating and cooling methods differ from each other while being applied on three different types of buildings, using selected LCC-models. Information about the selected LCC-models wasretrieved from each separate model and its website. Reports and agencies were used as sources for information about the heating and cooling methods.

Driveability analysis of terrain data offers an important technique for decision support for all kinds of movements in the terrain. The work described in this report uses a high resolution digital terrain model generated from the laser radar data and further processed by the Category Viewer program, and information from the Real Estate Map. Properties of features found in a filtering process are calculated and compared with a set of rules in a knowledge base to get a driveability cost. This cost is then visualized in a graphical user interface. An evaluation of what driveability is and what it is affected by is performed, and a general cost function is developed, which can be used even if not all relevant information is available.

Risk management is a key competency that is constantly being researched how it can be improved within project management. The risk management process consists of four major steps: identify risks, assess the risks? significance on the project, evaluate and address the key risks and follow up.The majority of companies seem to neglect certain identified risks, and decide not to mitigate if the risk does not cause adverse effects to the business. To counteract undesirable consequences and help organisations to become more effective at managing risks an initial work has been conducted for a risk repository.The project develops a proposal on the design of a risk repository which aim to effectively support a database implementation. The study includes literature studies which resulted in a relational model for database implementation.

This thesis analyses the cost accounting system KPP and its use within the Swedish health care. KPP is designed to calculate and assign health care costs to individual patients. This would facilitate evaluations and comparisons of the costs for certain diagnosis, patient groups or clinics with a different mix of diagnosis. The study investigates the following questions: 1. Does the KPP-model theoretically work as a cost accounting tool for health care purposes? 2.

Land consolidation is a major problem in many countries in Europe. In Sweden, mainly the state of Dalarna, there is a strong consolidation of forestland, probably the strongest in all of Europe. The consolidation is a big obstacle for forest management and ownership questions due to the often long and narrow strips of land. One of the main reasons for land consolidation in Dalarna results from the heritage procedure, were land is divided between all of the inheritors. To improve the consolidation large surveys in the consolidated villages in Dalarna are carried out. Many laws have to be followed due to the survey.

Tomo Hugglink (TOMO Skog) is an innovation for harvest and transport of biofuels. The system consists of a truck, a chipping unit and crane mounted on a link and a wood chip trailer. The system works in such a way that the chipping unit is disconnected and placed on the site and wood chips are loaded directly into the wood chip trailer.The aim of this study was:- To examine the performance of the TOMO Hugglink system under different conditions such as the size, placement and quality of the pile.- To calculate the cost per raw ton for two vehicle combinations at different transport distances and to examine the effect of a reduction in set-up time and an increase in load weight.- To identify possible improvements with the TOMO Hugglink system.A time study was conducted within the thesis work to make it possible to determine production and time consumption. In the subsequent economic analysis the cost per tone at different transport distances was calculated for two different lorry concepts. Furthermore the effect of a reduction in set-up time and an increase in load weight was calculated.Under current conditions the utilization of the chipper is low and only 29 % of the total system time is occupied by chipping.

This thesis, in the field of healthcare logistics, has been carried out at Hjärt- och Medicincentrum (HMC) at the University Hospital in Linköping during the fall and spring of 2012/2013. The thesis is done by two students at Linköping University at master?s level within the framework of Industrial Engineering and Management.As Sweden's county councils should not make a profit or loss, it is important that the councils are aware of how much care processes cost. Kardiologiska kliniken at HMC in Östergötland?s county council is one of the clinics that are profitable.

Title: The component approach - From the harmonization process as a background to the perception of benefits and costs as effects.Authors: Elin Börjesson & Emma KarlssonTutor: Titti EliassonKey concept: Harmonization, Component approach and Benefit/CostBackground: With IFRS for SME's as a basis, the Accounting Board developed K3 which shall apply from financial year 2014. Upon introduction of the K3 companies will be forced to apply the component approach. When K3 with the associated component approach went out for consultation it resulted in a debate where some actors opposed the imposition of a requirement and not an option. It was questioned whether the costs with the component approach would be greater than the benefit of the implementation.Formulation of the problem: How is the introduction and use of the component approach seen by different operators from a benefit-, cost perspective?Aim: The aim of this essay is find out how the introduction and use of the component approach is seen by different operators from a benefit-, cost perspective.

With the elevated oil prices of today it is necessary to look for other heating alternatives. If the oil price continues to develop in the same way it has done the last years it will soon be impossible for many producing garden companies to survive. The purpose of this diploma work is to compare three different fuel options in order to find the most economic one considering the conditions of Katrinebergs Handelsträdgård AB. In relation to oil it is profitable to change to any of the three alternatives: wood chips, wood pellets and grain. The most profitable option is to change to wood chips. This alternative has a payoff time less than three years and after that the annual saving compared to the oil is relatively high. The annual cost is 65 % of the cost of the oil alternative.