Approximately ten people die every year at building sites in Sweden. Every year TheWork Environment Authority (Arbetsmiljöverket) receives 3200 accident reportsfrom the construction sector. The Swedish building contractor Skanska has the vision:?Zero accidents?. Only at Skanska Sweden, where this diploma work is preformed,350-520 accidents and mishaps are reported every year for the last 5 years.

The construction industry has been heavily criticized in the past few years for its development of productivity compared to the manufacturing industry. In 2009 the Social Care Center developed a report that treated och criticized different errors within the construction industry. For instance competence, construction errors and performance had showned bad results which had to be improved. A common sentence within the building industry is that ?every project is unique?. Today it?s common for a construction company to have costs for material and services which exceeds two-thirds of the total cost.

The study of the French market for softwood has been done in collaboration with VIDA AB. The aim of the study was to investigate important product quality and service quality dimensions, the customers? perception of the offering and generally describe the French market and present actors. The market for softwood around the world changes over time and new markets can mean opportunities for the sawmilling industry. The French market is the second biggest European market for softwood, has had presence of actors with sourcing of raw material from the Nordic countries for decades and there is a growing interest for building with wood. Theory being used is about the different dimensions that make up the total quality of softwood, together with intangible dimensions making up the total offering that helps the sawmilling industry to create positive perceived value for the customers. Methodological approach in the study was a case study research design, aimed at providing knowledge about one specific subject in one context. The general description was mostly carried out by literature studies and data from various statistics sources.

This degree project is based on identifying and allocation of costs in a packaging section at Electrolux Distriparts in Torsvik.The purpose of this thesis is to identify the costs that emerge when packaging different articles and show how the costs are allocated. The report also contains improvement suggestions about how the company can use the current computer system more efficient.The methods that have been used in order to approach the problem and the collection of information have mainly been literature study, interviews and observation.The work started with answering the questions; which expenditure cost and direct cost exist in the section, how can they be allocated, if improvement can be done and how the flow of information is supposed to happen.In order to answer the questions we used our former experience and the knowledge we achieved by reading literature, interview relevant persons in the company and observations carried out in the section.Through our studies, we came up with an Excel file, which is the groundwork for a template that can be used by the company in different occasions depending on the situation and need. It is important to remember to modify the template if the presumptions change. In the template, we have identified the different kind of costs that emerge when packaging different articles and we have also allocated the costs. In addition formulas and estimations that are necessary for the cost calculation are presented.The work consisted in making the groundwork for a template.

Sweden have 419 000 km road in the country and about half of these roads is forestroads. The forest road net most important mission is to make it possible to deliver wood from the forest to the industries. With a raw material that is spread over a large area the road network is important. Each year has the forest road network been extended with about 1 700 km new roads. To decide if a new road is to be built different forest road cost estimation models has been used.

The market for biofuels from the forests have had a positive development and the job initiators for this master´s thesis wanted to examine the profitability of a method for harvesting forest fuel, which was unfamiliar to them. The method was the ?long tree tops-method?, here called the LT-method. The LT-method is characterised by the fact that timber is harvested as the only roundwood assortment while the rest of the stem, which in other cases would become pulpwood, is harvested as forest fuel together with the logging residues. The method is based on the assumption that advantages in handling of the forest fuel assortment such as increased load weights for forest hauling and truck transportation, should compensate for the lower price for pulpwood when sold as forest fuel. The aim of the study was to compare the profitability of the LT-method with the GROT-method (harvest of timber, pulpwood and logging residues) and conventional logging without any harvest of forest fuel, and aslo to try to identify factors affecting the profitability of the different methods.

Ett sekellångt förbud mot att bygga hus med trästomme högre än två våningar har gjort att värdefulla kunskaper om träbyggandet gått förlorat samtidigt som andra material istället etablerat sig på marknaden.För utvecklingen av flervåningshus i trä har Växjö blivit en förebild för andra städer i Sverige och resten av världen. Med denna studie vill författarna skapa en uppfattning om var i utvecklingen vi står idag samt tillvarata erfarenheter från fyra representativa projekt.Målet har varit att ta fram faktorer i produktionsprocessen som påverkar tid, kvalitet och ekonomi för flervåningshus i trä. Dessutom har det undersökts i vilken grad och på vilket sätt erfarenheter från tidigare projekt omsatts i senare projekt.Arbetet resulterar i ett antal punkter som är viktiga att ta ställning till vid en byggnation av flervåningshus med en träbaserad stomme. Dessa punkter berör bl a vad som behöver beaktas vid hög prefabriceringsgrad, varför och hur väderskydd bör användas samt hur sättningar påverkar en träbyggnad. Utvecklingen är starkt beroende av kontinuitet och av att fler hus av denna sort byggs.

On a highly competitive market, quality is an important aspect to take into account, both in terms of goods and services. The Swedish timber market is very competitive and to achieve long-term success focus on the customer, in this case private forest owners, is a prerequisite. SCA Skog AB Jämtlands forest management administration is dependent on the acquisition of timber from private forest owners to fulfil their mission to the supply of SCA's paper and sawmills in Sweden with raw material. To be able to develop the cooperation with private forest owners, the administration investigates their quality management by measuring the customer satisfaction index (CSI). The purpose of the study was to identify a practical and systematic method to handle deviations and suggestions for improvements to achieve a higher customer satisfaction.

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

On a highly competitive market, quality is an important aspect to take into account, both in terms of goods and services. The Swedish timber market is very competitive and to achieve long-term success focus on the customer, in this case private forest owners, is a prerequisite. SCA Skog AB Jämtlands forest management administration is dependent on the acquisition of timber from private forest owners to fulfil their mission to the supply of SCA's paper and sawmills in Sweden with raw material. To be able to develop the cooperation with private forest owners, the administration investigates their quality management by measuring the customer satisfaction index (CSI). The purpose of the study was to identify a practical and systematic method to handle deviations and suggestions for improvements to achieve a higher customer satisfaction.

This is a work that look at the factors that affect future monthly costs when buying a house in Sweden and which options are the most financially favorable over a 30 year period. The work also examines whether it is economically beneficial to invest in a low-energy house regardless of geographic location in Sweden, and discuss about whether a calculation template can help individuals to choose more environmentally friendly options. The work has been limited so that a certain number of predetermined factors and its measurable values have been developed with the help of a literature study. The factors chosen are building type, climate, heating systems, loan interest rates, energy prices, energy price increases, inflation rates and down payment. These are then combined into 72 different calculation cases which get put in a calculation model made in excel.

Lean Production is used by many manufacturing companies. Companies in process industries do not use Lean Production to the same extent today. This is part of the report's issue to explore how Lean Production can be applied to a company in the process industries.The investigated company is a processing company that manufactures various types of foil. The company wishes to streamline its production and has therefore asked the authors to examine if Lean Production can offer the company improvements in their production. Lean Production value stream mapping tool has been selected to identify and analyze the current state of two of its products in production.

Evaluating and choosing suppliers based on price alone, has traditionally been the dominant strategy for supplier selection within the purchasing function. With the origin of the Total Cost of Ownership (TCO)-concept in the early 1990s, a new philosophy dawned that promoted the importance of knowing the effects of supplier performance on the buying firm?s internal costs. Since then, scholars have been arguing the case of TCO as a viable model for making purchasing decisions and conducting supplier evaluation. Still, after two decades little is known about its penetration and impact on the practices of buying corporations, leaving the questions of which costs are included in the purchasing organisations? decisions unanswered, and even more importantly why certain costs are considered and others not.

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.

There are two groups of haulage contractors in roundwood transport , those who are contracted direct by the transport buyer and those who are connected to a freight company which in its turn is contracted by the transport buyer. Today the roundwood haulage is dominated by contractors with one to two lorries. The effort of coordinating transportation for a transport buyer is dependent on how many communication contacts that must be managed (how many individual haulage contractors the transport buyer has to work with). A structural change in the sector that leads to a decrease in the number of haulage contractors but an increase in the capacity of each contractor, makes it possible for a transport buyer to coordinate transports with fewer communication contacts. The reason why a company reaches a certain size can be explained by the number of contracts it makes and manages.