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.

This thesis explores some issues regarding estimations of the cost of capital on the Stockholm Stock Exchange through reverse engineering of the Residual Income Valuation model and through usage of the Capital Asset Pricing Model. Previous studies are in conflict of whether the risk premium changes considerably over time or not. Furthermore, the risk premium estimated by CAPM tends to be fairly stable. In this study, reverse engineering of the cost of capital implied by analysts? forecasts shows a significant difference in the risk premium over time.

This master thesis investigates quality procedures and measuring of solid carbide end mills, with the main focus on measuring equipment. The thesis has been written in collaboration with a special production department for solid carbide end mills at Sandvik Coromant in Gimo. The department?s needs and constraints have been the foundation of the project and the main research question is: how to measure end mills in order to ensure good quality of the produced end mills. The project has contained both a theoretical study consisting of a literature review and practical studies in the workshop with the objective to identify an end mill?s main parameters and the relationship between an end mill?s geometry and the manufacturing processes.

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.

Syftet med detta examensarbete är att analysera nyckeltalen för produktionskostnaden som nyttjas vid investeringsbeslut i flerbostadsprojekt. För att kartlägga osäkerheterna innan investering sker tas kostnadskalkyler fram. Dessa kalkyler innehåller ofta flertalet osäkra poster då projekten är till stor del fortfarande på idéstadium och uppskattningar blir ett måste. Rapporten inleds med att riskerna, utifrån risknivå och konsekvenserna utav dem, definieras och analyseras. Följande presenteras Veidekkes önskade hantering av kostnadsriskerna och slutligen vilka möjligheter och hinder det finns inom dagens organisation för att uppnå dessa arbetsmetoder. Studien har baserats på kvalitativa intervjuer med representanter från olika yrkesroller, i olika projektskeden och från de tre olika svenska regionerna. Dessa intervjuer har visat på att de största osäkerheterna ligger i entreprenadkostnaderna, markkostnaderna och konjunkturens påverkan på bostadsmarknaden.

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.

This degree projekt deals with Skanska´s safety at the construction site with focus on personal safety equipment. The purpose of this dissertation is to examine how the rules of personal safety equipment are applied and experienced at Skanska´s construction sites.In October 2004 Skanska started a projekt to make the construction sites more safe. With use of a questionnaire we have made a survey at different construction sites. 80 questionaires have been handed out to Skanska´s employees in the southeast region. While they were handed out we conrolled if the employees at Skanska´s construction sites used head protection, easy visible clothing, safety shoes and identification cards.The result of the survey shows how the rules are applied.

Energy is an important issue in the current world which significantly affects sustainability and development. Energy generation and use are major sources of CO2 emissions which is one of the most important driving factors in global climate changes. The amount of energy used in house hold section can lead to estimation of the amount of CO2 emitted within this section which subsequently would be a ground to better management and maintaining a sustainable society. This study which is a bachelor?s project in sustainable energy, deals with estimation of CO2 emission from different types of residential houses in Sweden. An extensive literature review on energy use in Sweden by different residential sectors has been conducted.

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.

Trioplanex International AB is a part of the group Trioplast Industrier AB, which produces packaging materials for the film and hygiene industry. The group is active throughout Europe, where most of the production is located in Sweden, with head office in Smålandsstenar. Operations in Landskrona consist of Trioplanex International AB and Trioplast Landskrona.Semi-finished articles consisting of paper cores, so called bobbins, give rise to a high amount of core waste in any form of core cutting. The objective of the report is to map out all core waste and illustrate the material flow with regard to present layout and equipment.In the beginning of the project an analysis of the current process was carried out with focus on the cutting equipment. A case study in the form of an improvement work took place in order to reduce the causes which had the biggest impact on existing machinery.Improvement proposals were discussed by the author together with supervisor, assigner and other parties involved.

This report provides a comparison between the products cellular concrete, foam concrete and LECA concrete. The questions to be answered during the work is how the cellular concrete stands up in cost terms to the existing competitors on the market, how the concrete products differ in design work, and in which situations the concrete varieties are preferred to use.Cellular concrete is a variant of ordinary concrete, with the difference that the ballast is exchanged from stone materials to expanded polystyrene beads (EPS). This substitution gives a product with higher insulation values but lower weight than ordinary concrete.The work was carried out by designing a survey which was sent to two hundred randomly chosen companies across Sweden, to see the building industry?s opinion of the product cellular concrete. The survey showed that cellular concrete was equals its competitors in terms of price, while the product was said to be more flexible, quicker and easier to cast.Then some of the companies, who participated in the survey, were interviewed to see more carefully, how the price, the workmanship and the time for casting and dehydration differed between the products.

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 background for this degree thesis is a need to replace the existing seal used to protect equipment containing secret or sensitive equipment used by Swedish Defence. The target design should satisfy both the need for tamper evidence and reduce Life Cycle Cost. In developing a new design for a seal, additional benefits such as improved logistics support and indication of attack methods such as heat and solvents have been considered.The lack of guiding principles for end users of seals became evident during the interviews. Major concerns for the future are education of users, information about actions if a seal is broken and user liability.The design work was divided into several phases. A feasibility study was performed including investigation of theory of labels, materials and possible technologies.