The globalization that has occurred during the last few years has made it more important for companies to have a well-functioning logistics system. Customers demand more options, which lead to an increased flow that creates greater demand regarding packaging and transports. Diverse logistics costs are nowadays a substantial cost for many companies. Therefore, more effort is aimed at optimizing transportation to lower these costs.The purpose of this project is to create a user-friendly calculation of logistics costs that illustrates how the costs vary, depending on how the flow is structured. This is done by examining which aspects that affect the total logistics costs and by mapping which aspects that should be included in a calculation of the logistics costs.Literature studies have been carried out parallel with empirical studies at Scania's production unit, MC, in Oskarshamn.

Lokala investeringsprogram was a subsidy program which supported environmental reforms during the years 1998 to 2002. The subsidies were given to Swedish municipalities. Most of the evaluations of the subsidised projects have now been completed and included in a database. The purpose with this thesis is to analyse whether the instrument has been effective with respect to carbon dioxide reductions and costs. These calculations have focused on subsidy and cost efficiency. The analysis has been compared with a previous report called "LIP ur ett samhällsekonomiskt perspektiv". The result shows that the reduction cost for one kg CO2 has been almost one SEK, which is twice as high as the cost reported in a previous report, half a SEK.

The purpose of this essay is to examine cost-benefit-analysis as a method of evaluation of labour market policy. To illustrate the possibilities and difficulties of the method chapter four contains a partial cost-benefit-analysis of the results of a labour market project in Kävlinge. The questions this essay strives to answer are the following: What possibilities and difficulties do cost-benefit-analyses entail? How would one conduct a cost-benefit-analysis of the project in Kävlinge?The method used in this essay is mainly a literature study of cost-benefit-analysis of labour market programs. The labour market project Brännpunkt is used as an example in a partial cost-benefit-analysis.The applied cost-benefit-analysis of the Brännpunkt project in Kävlinge shows that it is possible to calculate the profit for the society as a whole, given that the necessary information is obtainable.

To introduce a standardized component assortment takes a lot of effort in order to make real cost savings. The rationalization effect itself is important, but perhaps even more important is to state the aim of the standardization efforts in a well-defined way. How can an organization assure that they are working in a proper way? How do they know that their efforts are being interpreted into the whole organization? And, how do they know that the standardization efforts actually save money? Different components differ heavily e.g. in technical complexity and quality issues.

Folkhälsovetenskapligt program.

Purpose: The aim with the report is to investigate if the South East Asian customer on the food processing market base their investments on Total Cost of Ownership and if so, which are the cost drivers considered most vital. Moreover, do these cost-drivers diverge from the perception FP Ltd has, and if so, can a Total Cost of Ownership-model help to achieve a mutual understanding? Methodology: First a descriptive approach will be taken, identifying FP Ltd?s employers? perception on how to meet the customer. This will later be compared to our empirical findings of the actual customer behaviour in Thailand and Vietnam. Thorough analyse of the gap between the two parts will give us the outcome whether or not FP Ltd will have any use of presenting a quantitative model justifying their higher price.

The last few decades largeincreases in institutional and foreign ownershipin Swedish listed companies have created a concernthat the traditionalSwedish ownership model are disappearing.With increasing globalizationand ever morecapital-intensive markets, so have great owners forced to admitcapital fuelled institutionaland foreign investors into their companies. By from an agency theoryperspective examine how different ownershiptypes and ownershipconstellations affects the cost ofequity, we want to see if there is reason for concern. Is the change in ownership structure affecting theSwedish listed firms?Our results show that the owneridentity or ownership constellations don?t affect the cost of equity that much.The only owner-identity that shows a significant correlation with the cost ofequity is the institutions and they relate to a lower cost of equity. Theresults show that companies with two controlling shareholders relates to lowercost of equity which can show that ownership structure affects the cost.

During the transportation of logging residues (LR) the material´s low density is a problem that results in low use of pay-load capacity. Comminution or compression of LR are possible methods to increase pay-loads. In the present thesis studied a bundling machine which was mounted on a truck chassis, and the subsequent transport and crushing. The truck bundler created bundles that were larger and longer than other bundling equipment on the market. The objectives were to determine the total time consumption and its allocation over work element and machinery, to measure dry matter (DM) content of green and brown LR-bundles.

To introduce a standardized component assortment takes a lot of effort in order to make real cost savings. The rationalization effect itself is important, but perhaps even more important is to state the aim of the standardization efforts in a well-defined way. How can an organization assure that they are working in a proper way? How do they know that their efforts are being interpreted into the whole organization? And, how do they know that the standardization efforts actually save money? Different components differ heavily e.g. in technical complexity and quality issues.

Green public procurement (GPP) can be used as an instrument to reduce carbon dioxide emissions, and consideration of environmental aspects within public procurement is becoming more common in Sweden and internationally. Two product groups that have been pointed out as especially important are transports and electricity, where the opportunities for public purchasers to reduce emissions are relatively large. This paper studies GPP which aims at reducing emissions, primarily of carbon dioxide, through environmental requirements within these two product groups. A theoretical analysis of cost-effectiveness, transaction costs and effects on technological development is performed, followed by a closer study of how these aspects appear in practice within GPP. The results indicate that a cost-effective allocation of reductions between the two product groups is most likely to be attained if the main part of emission reduction is achieved through environmental requirements on electricity. The cost for emission reduction within transports is relatively high, especially for heavy transports. For transportation services, more generally focused requirements on emission reductions could probably give greater environmental gains, but the existence of transaction costs steer the environmental requirements towards more technology specific types.

This degree project is based on identifying and allocation of costs in a packaging section at Electrolux Distriparts in Torsvik.The purpose of this thesis is to identify the costs that emerge when packaging different articles and show how the costs are allocated. The report also contains improvement suggestions about how the company can use the current computer system more efficient.The methods that have been used in order to approach the problem and the collection of information have mainly been literature study, interviews and observation.The work started with answering the questions; which expenditure cost and direct cost exist in the section, how can they be allocated, if improvement can be done and how the flow of information is supposed to happen.In order to answer the questions we used our former experience and the knowledge we achieved by reading literature, interview relevant persons in the company and observations carried out in the section.Through our studies, we came up with an Excel file, which is the groundwork for a template that can be used by the company in different occasions depending on the situation and need. It is important to remember to modify the template if the presumptions change. In the template, we have identified the different kind of costs that emerge when packaging different articles and we have also allocated the costs. In addition formulas and estimations that are necessary for the cost calculation are presented.The work consisted in making the groundwork for a template.

I denna rapport har det utförts två fallstudier från två olika vindkraftsanläggningar och med hjälp av en utarbetad modell har livscykelkostnaderna jämförts för de två fallstudierna.Resultatet visade att livscykelkostnaden per producerad kWh sjunker allteftersom den installerade effekten blir högre.Kostnadsmodellen som utarbetats och tillämpats för resultaten har visat sig ha hög verifierbarhet då resultaten har varit jämförbara med litterära studier..

When I got the opportunity to write this examination did I want to write about something that I both was interest in and also can use in the future. I think it?s going to be difficult to carry on the milk production with only 28 cows. I wanted to investigate the possibility to increase the herd of cows. I also wanted to compare this cost with a new cow house the cows where milked with a robot.

The purpose of this thesis is to analyse and propose improvements to the cost accounting system in use at an airline operating on the Swedish market. The choice of study object is based on the airline?s desire to have its cost accounting system evaluated. During the analysis we have identified a number of points where the current cost accounting system does not correspond to its intended purpose. These points include significant groups of costs not being considered in the current system, potential over capacity is not visible and logic connections between distribution keys and the use of resources are sometimes lacking.

The efficacy of screening for breast cancer with mammography has been a subject of controversy during the last decades. However, the general opinion is now that screening reduces mortality in breast cancer (Zackrisson, 2006). It is nevertheless important to weigh the efficacy against the harm and costs associated with screening. Cost-utility and cost-effectiveness analysis of screening have generally failed to incorporate side effects such as anxiety and discomfort related to screening tests and the following diagnostic tests (Gyrd-Hansen, 2000). This study seeks to include such side effects in a cost-utility analysis.