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.

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.

During the last couple of years many sectors and markets have had an increase in the competitive situation, this has meant that being Cost effective have become more essential if organizations want to stay in business and be competitive. Thus, one crucial issue has become how to utilize the resources already available within the organization. Organizations can thoroughly plan and control personnel resources in order to become more efficient. But to become more Cost effective also means taking into consideration several key figures, productivity being one of the more important figures.Onninen, a wholesaler which has one of its two central warehouses in Örebro has experienced this issue, i.e. an increase in competitive situation in their market.

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.

This thesis approaches the problem of estimating the arm angles of an industrial robot with flexibilities in joints and links. Due to cost-cutting efforts in the industrial robots industry, weaker components and more cost-effective structures have been introduced which in turn has led to problems with flexibilities, nonlinearities and friction. In order to handle these challenging dynamic problems and achieve high accuracy this study introduces state observers to estimate the tool position.The observers use measurements of the motor angles and an accelerometer and the different evaluated observers are based on an Extended Kalman Filter and a deterministic variant. They have been evaluated in experiments on an industrial robot with two degrees of freedom. The experimental verification shows that the state estimates can be highly accurate for medium frequency motions, ranging from 3-30Hz.

The payment for produced grain is constantly going down in price. It is important for farmers to become more effective in cultivating more land in a shorter time perspective. At the same time we have to calculate with the risk of getting lowered subsidies from the EU. This is why I would like to find out the possibilities for establishing winter wheat without ploughing. I hope to find a difference in the number of plants due to different soil preparations. With this experiment I expect to find out whether I can establish winter wheat at a lower cost, with the same numbers of plants per square meter.

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.

Creating a database to manage medical data is not the easiest. We create a database to be used for a presentation tool that presents medical data about patients that is stored in the database. We examine which of the three databases, MySQL with relational design, MySQL with EAV design and MongoDB that are best suited for storing medical data. The analysis i performed in two steps. The first step handles the database that is most effective to retriev data. The second step examines how easy it is to change the structure of the various databases. The results show that depending on whether efficiency or maintenance is most important, different databases are the best choise. MySQL with relational design proves to be most effective while MongoDB is the easiest to maintain..

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.

Talented people are recognised as being the most important corporate resource over the next twenty years and a competitive compensation system is an important tool in attracting and retaining talent. Traditional pay systems are recognised as being neither Cost effective nor motivating people to do more. Often these systems do not contribute to strategic objectives. This study outlines what constitutes an intelligent remuneration system that will enhance the mind value added by knowledge workers, reward knowledge creation, and contribute to organisational strategies..

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.

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.

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.