Abstract ? ?Costs to consider in connection with the implementation of a new ERP system?Date: January 8th 2013Level: Master thesis in business administration, 15 ECTSInstitution: School of Sustainable development of society and technology, Mälardalen UniversityAuthors: Sanna Hellblom-BjörnTitle: Costs to consider in connection with the implementation of a new ERP systemTutor: Cecilia LindhKeywords: ERP-system, business system, implementation, Implementation costsResearch question: What costs and issues should companies take into account in order to  establish a realistic budget in connection with the implementation of a new ERP system, and increase the chances for a successful implementation?Purpose: The purpose of the paper is to investigate the hidden costs that may arise in connection with the implementation of an ERP system that companies should take into account in order to establish a realistic budget. The paper will also examine how companies can reduce their costs and affect the outcome of the implementation. It should be investigated by means of interviews, reports and articles.Method: In order to answer the question in the paper secondary data is collected in the form of articles, books and reports. Primary data was collected through interviewing a company that has implemented a new business system, a company that performs implementations and a Senior manager of ERP Services.

The essay that you are now holding in your hand is a survey about how different companies calculate their logistic costs and the activities which are included. We have examined five companies within the county of Kalmar. The research objective has been to study how aware companies are about their logistic activities and costs. The conclusion of the report is that they put their logistic costs together with other costs which they distribute among their products. The companies identify additional logistic activities than costs which regarding to us is one step in the right direction towards the awareness concerning future effectiveness in the business..

Many corporations turn to IT-outsourcing to focus more on their core competence or to cut the IT-budget. There is one caveat, the costs presented at a first glance does not always present the entire truth. Instead the costs run deeper and so-called hidden costs exist beyond the contractual cost. Reducing these hidden costs may very well be crucial to the entire IT-outsourcing endeavor. However many firms are not aware of these costs and as such they have a reduced chance of success.

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 thesis has been carried out at Diac Metal AB at Torsvik outside of Jönköping. The company produces parts for, amongst others, office furniture and store equipment. The essay will be concentrated on one detail which is included in many of their products.Today the company uses an ordering quantity based on experience which is rarely updated. Furthermore the operations are performed in both the company?s own engineering workshop but also an external workshop.The purpose with the report has been to check whether an updating of today?s batch shaping and ordering system can mean simpler storage control and possibly cost reduction.

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 aim of the study is to evaluate how a law decided 2002 regarding discrimination against students in the higher education system in Sweden, was implemented at the University of Kalmar and Växjö University.The study asks two questions: How did the both universities implement the law? How did the universities manage to implement the law? In order to answer these questions the ?top-down? perspective, often used in field social science within discipline implementation, is used. First the study examines the goals with the legislation, and thereafter the actual implementation at the both examined universities.The conclusion is that the universities has high ambitions with implementation of the law and extensive formalized regulations but that it practically seems to be hard to get legitimacy with the implementation throughout the whole organizations. This makes the implementation work slowly though it?s working well with the people who have direct responsibility for the implementation..

The aim of the study is to evaluate how a law decided 2002 regarding discrimination against students in the higher education system in Sweden, was implemented at the University of Kalmar and Växjö University.The study asks two questions: How did the both universities implement the law? How did the universities manage to implement the law? In order to answer these questions the ?top-down? perspective, often used in field social science within discipline implementation, is used. First the study examines the goals with the legislation, and thereafter the actual implementation at the both examined universities.The conclusion is that the universities has high ambitions with implementation of the law and extensive formalized regulations but that it practically seems to be hard to get legitimacy with the implementation throughout the whole organizations. This makes the implementation work slowly though it?s working well with the people who have direct responsibility for the implementation..

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.

Vårterminen 2006.

The implementation of integration policy has in recent times been a major problem for the municipal administrations in Swedish municipalities. The concept of integration is considered to be very diffuse, difficult to apply and implement the following decisions. To understand the concept of integration is the first step, followed by understanding its complexity in an organization.In this study, I focus on studying the implementation of integration policies for integration work with Kalmar Municipality as a case study. I am using Lundquist's implementation theory about understanding, able and willing. The survey consists primarily of interviews but also a certain document to get a perspective on how integration policy has gone into integration work with the hypothesis that it is the understanding that weaknesses of the officials in the implementation of integration policies.

This bachelor?s thesis examines costs of welfare services in municipalities of the region of Västra Götaland in Sweden. Previous research provided reasons to expect a link between costs of welfare services and demographic changes. Furthermore, Willam J. Baumol?s theory about ?the cost disease? also provided reasons to expect a link between welfare services and salary levels.

The purpose of this essay is to identify the costs of illness in different organizations, and compare the calculated result with the actual result in their annual reports.We collected information thru interviews with the personnel manager in the selected organizations, and used the annual reports to add necessary information.When we applied our model, we found that the selected organizations, in some cases, have a cost of illnes which is up to seven times higher than shown in their annual reports. It?s, in general, the costs that aren?t related to the salary (additional costs), which are much higher than shown.The absence of a model that calculates the costs of illnes can result in wrongful decisions. If a model would be applied in an organization, it should increase the awearness of the actual costs of illnes, which can lead to better decisions througout the whole organization.This report is written in Swedish..

This essay analyses how Swedish authorities implement the EU regulations on the application of social security schemes and, more specifically, when it comes to health care and sickness benefits. The research is based on a survey and several interviews and aims to answer how the lower echelons of the hierarchy work towards the implementation, what are their working conditions and how the authorities evaluate and optimize the implementation process.The general conclusion of the study is that there are several flaws in the implementation process. The results have shown that there is a lack of resources as well as of tutoring and education amongst the actors. The complexity of the regulations does also seem to have influenced the process. Finally the results have shown that the public instances do not proceed to a systematic evaluation of the implementation process which has led to a bad communication between the different actors as well as to difficulties in improving the flaws in the implementation process..

Research and Development-costs constitutes an important part in contemporary companies. R&D are treated differently depending on their definition and how the historic value is decided. The main goal for this essay is to bring clarity to how the definiton of the term R&D is decided in accounting as well as in tax law. Another goal is to decide how the historic value is calculated. It is also interesting to examine under which circumstances the costs can be activated in the balance sheet, and under which circumstances deduction for the R&D-costs may be allowed.