The thesis aims to compare differentpiping materials in heating systems interms of cost as well as to illustratethe impact of energy characteristics ofdifferent materials over its servicelife. The methods used for costcalculations regarding piping are alsoto be examined to highlight thedifferences between template basedcalculations and more carefully executedones. The work is delimited to discusspipes of steel, copper, plastics andcomposites. The aim is that the resultcan be compiled to illustrate the prosand cons of various materials whenevaluating investments.The main object of the survey is part ofa heating system in the office-block KVSommaren located in southern Stockholm.The configured piping system is designedwith the mentioned piping materials andis used to make up the data for flow andCost calculations. The differentmaterials are calculated in both aconventional manner with a supplementarycost for additional fittings and with amore accurate quantification of thecomponents.

Since the 1980s, companies have taken a larger interest in quality and it´s economic impact within the company. Having the knowledge that it´s not quality that costs money, but it´s rather the lack of quality. The work immerses itself in the field of cost of poor quality and the development of key performance indicators.The thesis is performed at Bufab Holding in Värnamo. Bufab Holding is a trading company which mainly buys and sells C-parts. C-parts include fasteners, other small metal-, rubber- or plastic parts such as wires, springs and electronic fasteners.The aim of this thesis was to make a survey of the cost of poor quality and to find key performance indicators (KPI) for cost of poor quality that can be continuously monitored.

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.

The purpose of this report is to compile and examine the cost of renovation of moisture-damaged bathrooms, to derive a target price. The target price can then be used by insurance companies to estimate the ultimate cost of future bathroom renovations.       The method is based on the compilation and comparison of the cost of repairs of previous water damage in bathrooms. The calculations compiled based on repair estimates for different insurance losses from one of the leading insurance companies in Sweden.       The result shows the average price per square meter of floor area for different sizes of bathrooms. The average price is the basis for the estimate of future renovation costs of bathrooms. The results further show that the bathroom finishes, area and the distance between the entrepreneur and the location of the renovation have great impact on the final repairing cost.

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.

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.

Commissioned for this report is Ramboll, Bridge and Tunnel Unit in Stockholm. Theidea throughout the work has been to primarily help bridge designers compilingadvice and instructions on how fatigue verification for railway bridges in reinforcedconcrete shall be performed under the new rules, the Eurocodes.After the introduction of the Eurocodes in 2011 has major problems emerged amongdesigners around Sweden. In some areas, it differs in the calculation rules comparedwith rules from the Swedish Transport Administration and the National Board ofHousing, Building and Planning calculation. Fatigue verification is one area where thenew calculation rules are different from the past.A large part of the report has been to interpret and find the relevant information inthe Eurocodes concerning fatigue. When questions or doubts have surfaced, this hasbeen discussed with Elisabeth Helsing at the Swedish Transport Administration andbridge designers at Ramboll.The result is a report where the structure is organized in the way that the bridgedesigners can move from cover to cover and realize that fatigue verification in realityfollows the same order as the report's sections.

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.

The main purpose with the project has been to approximate the magnitude of the pollution transport from the actual road surfaces and to get an approximation of the possibility to collect the pollutants to reduce the load to the water and improve the water quality.The quantity of pollution transport from the most trafficated roads areas in Örebro city has been calculated. Roads whith a traffic exceeding 10 000 vehicle/day. The study has been done with the calculation tool StormTac. Through analysis of traffic loads and road surface, which together with a different kinds of parameters gives an approximation of the pollutant transport.The calculation has included some metals and other substances in the stormwater and has also included the present of suspended solids. Included the overall study, some smaller areas has also been calculated for the possibility to remove pollutants.The work also includes calculation for three different areas for stormwater treatment.

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.

Abstract This degree project examines how much carbon dioxide that emits during the construction phase of a road project. This is to make it possible to compare how the amount of carbon dioxide differentiates between traditional road construction and Swepave construction, which is PEAB?s alternative way to design roads. To make the comparison a calculation tool has been produced. To compare the amount of carbon dioxide emissions a reference project was needed.

Ericsson?s factory in Kumla, Modules Kumla, became a hub for radio modules and micro base stations, which enables mobile communication through radio base stations, in 2004. Because of this the factory focuses more on the logistics operations. This has led to a need to be able to plan the capacity for the materials handling system. This master thesis has therefore been performed at Modules Kumla to develop a capacity calculation model for the material handling flow during the autumn of 2005.The work has contained a mapping of the material handling flow regarding to which activities was performed and how much time they consumed.

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.

The cost of transportation has strongly increased in the recent years, transportations which are a major part for the construction companies. Skanska Asphalt which is a part of Skanska Sverige AB has noticed that there are significant cost savings to be made with the purchasing of transports. The transports in this case is about asphalt, where the costs are about 10% of the outsourcing business turnover. The purpose of this thesis is to study the working practice that Skanska Asphalt are using today in controlling and time-writing, for the asphalt transportations. Resulting in recommendations on how to improve the working practice at Skanska Asphalt.This study was conducted with the help of a number of interviews with Skanska?s employees and with suppliers of transportation to describe the practices which are being used in during the asphalt transportation.