The thesis work has been carried out at Volvo Aero Corporation (VAC) in Trollhättan. VAC has entered a partnership as developing and producing partner with engine manufacturer Pratt & Whitney and is currently at the starting phase of producing the turbine rear frame (TEC) to the engine PW1000.The purpose of this study was to create a report on process level that describes the conditions and the potential with PW1000 TEC to reach the product cost calculation taking into account lead times and describe alternative method solutions.The report describes a comparison between the present flow (2012), a flow based on product cost calculation (2016) and a potential flow (2016). The work has mainly been based on acquiring the knowledge and information available to inspect the present flow; this has been done by workshop observations, meetings and gathering of the information that is available on the work site for the PW1000 TEC.The information obtained has been merged into an Excel document, called Roadmap. It serves as a roadmap with current situation as the start and the potential flow for 2016 as the goal. With the roadmap as a tool, assumptions have been taken considering the flow and how it will change, where processes have been eliminated, reduced or marked as a problem..

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.

In order to produce grain in an economically rational manner numerous decisions have to be made. One of these decisions is what tillage system to use. The cost of the tillage system is a large part of the total cost in grain production. Different tillage systems result in different distribution of fixed costs, operating costs and timeliness costs. The price of the produced grain and cost of inputs also affect the best way to produce grain.

More relevant price comparisons between groceries are possible. This study points outone possible path through an example. The purpose of this approach is to develop amodel in a realistic context. The main assumption behind the proposed model is thatprice always has to be compared to quality. The model (algorithm) starts with a basketwith the cheapest goods.

This report will try to evaluate the use of rented concrete casting moulds, which are used to build walls and system of joists. The evaluation is only examining the economical aspects.The cost of using concrete casting moulds is a big part of the total production expenses. Therefore it is important that the calculated price not exceeds the final costs of the casting moulds. The calculated price is the price used in the process of making an offer.The evaluation consists of a comparison of the calculated price and the final costs for three building projects. It also evaluates the exploitation of the concrete casting moulds for each project.The report is made by Sven Gynne and Anders Alexandersson at School of Engineering, Jonkoping University, in cooperation with PEAB Jonkoping.

There are various arguments for using total mixed rations (TMR) or not. Cows can easily become fat and thus poorly utilize the feed while it can be stated that TMR also has a positive effect on cows? health and wellbeing as the rumen environment is more constant than when separate feeding is applied. Studies do show that that especially low yielding cows kept in groups get fatter when fed TMR. The overfeeding implicates higher feeding costs. This study included 10 herds where 5 had TMR and 5 hade separate feeding of forage and concentrates.

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.

 Genotyping can be used to link genetic variation among individuals to certain diseases or conditions. Some known disorders and states that are dependent on single nucleotide polymorphism (SNPs) are lactose intolerance, venous thrombosis, hereditary hemochromatosis and the difference in sensibility among people to metabolise drugs.In this project a new kit, TaqManÒ Sample-to-SNP KitÔ for extraction of DNA and preparation of the extract for genotyping with real-time PCR and allelic discrimination, was evaluated. QIAamp® DNA Blood Biorobot® MDx Kit was used as the reference method.The purpose of the comparison was to find a method that makes DNA extraction from blood samples cheaper and faster, but with the same reliability as the reference procedure.The results of the evaluation showed a complete agreement of the genotype results between the methods tested, which means that the new method was as reliable as the reference method. The costs of reagents and material would be reduced with 52% if the new method is adopted, that alone would result in a cost reduction of 144 000SEK a year with a sample volume of 650 samples/month. The time for DNA extraction would also be reduced with the new procedure. .

Alkohol är en del av vardagen för många svenskar idag. När denna konsumtion övergår till ett missbruk uppstår det problem för individen och för samhället som stort. I denna studie har författarna genomfört en Cost of Illness studie för att beräkna samhällskostnaderna för alkoholmissbruket inom Hammarö kommun.Resultatet visar att kostnaden för samhället som helhet, för detta missbruk uppgår till 29 434 297 SEK, år 2013. Den största kostnadsbäraren är staten med sina 15 967 819 SEK av den totala kostnaden. Kommunen står för 10 230 270 SEK av den totala kostnaden.

When planning new wind farms, the cost for the internal electrical grid is estimated to account for 8-9 % of the total investment cost. On top of that, the cost for accumulated reduced income over several years (due to electrical losses), has to be added. The economic lifespan is relatively long (about 20 years) which means that an error in the loss calculation could lead to a bad decision basis. The accumulated reduced incomes due to electrical losses can be higher than the initial investment cost for the internal electrical grid.Today, Statkraft Sweden is using a template number when estimating the electrical losses in a wind farm. The actual losses are probably lower than the template number which could lead to an unnecessary high loss cost when planning a new wind farm.The aim of this M.Sc.

Industrial buildings are increasing all over Sweden. Farmers are building new modern facilities and the government chooses to build new halls to invest i youth sports. Glulam is the most common framework but there are limitations because of the transport. Therefore, there is a need to develop new solutions to increase the use of glulam.The maximum torque in the eaves was found in the frame with a roof pitch of 18 degrees and a wingspan of 25 meters. Using hand calculations according to Eurocode and comparison with the computer software StatCon, the maximum torque, shear force and utilization rate is calculated.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

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.

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.