This paper analyses education regarding its profitability from an individual?s perspective. The method for conducting the analysis is an ex ante Cost-benefit analysis and the time period examined is between the days the education begins until retirement age. The conclusions of this paper are that tertiary education is not profitable for an individual given the conditions stated in this examination. Furthermore the longer the education lasts, the more unprofitable it is.

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.

This report is the result of a thesis conducted at the consulting firm Bjerking AB andis the final part of the Bachelor Programme in Construction Engineering at Universityof Uppsala. The work aims to investigate the costs and how the choice of ventilationsystem affects building projects during a long-term period. This report covers costssuch as investment, maintenance and energy but also how they affect residents andbuilders. Building regulations for energy consumption are expected to be tougher;therefore a comparison of two different heat recovery ventilation systems(HRV-system) was made. One system is based on a centrally placed unit that coversthe whole buildings ventilation through vertical shafts.

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 purpose of the study is to highlight the issue of student loans securitization, and assure the importance and benefits that could be realized by performing such a transaction. The methodology is a case study for The National Board of Student Aid. It is a qualitative study, mainly using interviews, literature and scientific articles. By using this information we construct a securitization transaction structure ?CSN 2006-1?, and conduct a cost/benefit analysis.

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.

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.

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.

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 report is a thesis for collegeengineering program in structuralengineering at Uppsala University andwas commissioned by the Swedishcontractor Svevia. The study aims toprovide an overview of the mostbeneficial bridge material from bothenvironmental and economic point ofview.The life-cycle analysis covers onlycarbon dioxide emissions, since it isthe most spoken of in today?s climateagenda. Furthermore, this study aims tohighlight which parts, of the systemboundary, that contributes to greatercarbon emissions for the wood- and theconcrete bridge.The life-cycle cost analysis wascalculated with a lifespan of 40 yearsand covers the basic cost of investment,operating and maintenance, anddecommissioning costs.The analyzed constructions in this studyare existing projects that are almostcompleted. Both bridges were designed tohandle loads up to 60 tons.

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.

Several technical solutions are ready to step forward as the new generation of propellant, and this report aims to explore the possibility of commercializing fuel cell cars. The report is based on current research and data from today's technology and engineering solutions that are estimated to be commercially realized before 2020.A mapping of today?s different fuel cell options has shown that the most suitable fuel cell option is the Proton Exchange Membrane Fuel Cell, which uses hydrogen as fuel. The report is focusing on a techno-economic well-to-wheel analysis of hydrogen and the energy balance and costs in a system perspective. The basis for this analysis consists of two centralized methods of production, steam methane reforming (SMR), and alkaline water electrolysis.