In Sweden the real estate sector accounts for 33 % of energy consumption and just below 10 % of the emission of carbon dioxide. As a consequence of the external pressure from climate change it?s in everybody?s interest to reduce the energy consumption and thus reduce the emission of carbon dioxide. An additional incentive to reduce the energy consumption is the substantial increase of the energy price since the deregulation of the electricity market in 1996.In this study the techniques that exist to build multi-storey residential buildings with high energy performance will be investigated. Further the study intends to investigate the optimal energy performance from a real estate economic perspective.In order to investigate the optimal energy performance a model has been created with the parameters investment cost, rental revenues, operation and maintenance cost, discount rate and investment horizon.The result shows a relationship between a high investment cost and a high energy performance for newly constructed multi-storey residential buildings.

The purpose of this thesis is to analyze and propose improvements to the current procedure for cost estimations of purchased maintenance work at Banverket, the Swedish rail administration. This governmental institution is responsible for the procurement of maintenance services for the country?s railroad network through open tenders. Due to the generally low number of contractors, it is particularly necessary to establish accurate cost estimates in order to assess the offers and ensure that a fair price is being paid to the suppliers. Several flaws associated with the current practice are identified and analyzed according to cost accounting theories.

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.

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.

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.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

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.

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.

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.