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.

Degree project in Logistics, 30 credits, The Business Administration and Economics Programme, Linnaeus University, 4FE05E, Spring 2013Authors: Ida Nilsson & Malin Skacke Tutor: Peter Berling Examiner: Helena ForslundTitle: Increased profit potential by controlling customers? ordering patterns -­? A case study at OatlyBackground:Oatly manufactures and sells oat-­?based products and deliveries are today carried out through an external distributor. The company is going through a re-­?organisation and will in the future be managing stock keeping and planning of deliveries with their own resources. The customers? present ordering frequency and volume differ substantially, leading to unnecessary costs.

The construction industry depends on functioning logistics; if the logistics isn?tworking the construction site will risk to be interrupted due to material shortages orproblems with deliveries. Despite this, the construction industry is battling logisticproblems daily. This problem is very time consuming and costly for the companies.These theses are written for Peab Bostadsproduktion and investigate if it is possibleto focus on logistics earlier in the building planning process to reduce the problemsthat occur. Peab has partnerships with three companies that could be helpful for themin the work of reducing logistic problems.

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.

In this study I have compared two systems of handling TMR, self-propelled/ self loading mixers and conventional towed mixers, what has been investigated is the time for filling, mixing and feeding TMR as well as maintenance and fuel consumption. The background of this study is the structural rationalization within the Swedish milk production that has put focus on efficiency and reducing of costs. Forage and labour are the two biggest costs in milk production today. The study has been performed by visiting three farms and with a stopwatch measured the times for filling, mixing and feeding TMR. At the time for the visits, the users have been interviewed regarding maintenance and fuel consumption. They have also had an opportunity to give comments of how they experience the mixers. The result of the study after processing is that the average stock in the study can save 74000 SEK a year by reducing time for filling, mixing and feeding TMR to cows with a self propelled/ self loading mixer . The conclusion I can make of this study is that it?s not the size of the stock that decides whether it?s interesting to invest in a self propelled/ self loading mixer, but the presumptions on the farms, for instance forage logistics and mechanical equipment..

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..

The demand for shorter lead-times and increased delivery reliability puts pressure on companies to provide more efficient logistic services. One strategy to deal with this demand is by outsourcing logistics to a third part. The development of logistics information systems enables increased control over business supply chains. This is why Green Cargo aims to create a Logistics Control Tower (LCT) solution to provide it?s customers with better information with higher availability.

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.

This thesis? objective is to evaluate the recently proposed Shy (2002) approach of estimating consumer switching costs. We apply Shy?s method for estimating switching costs on the Swedish markets for bank deposits and telecommunications. The evaluation has been achieved by comparing estimated results to economic theories, related empirical studies, and our expectations.

In the rate of changes condition of the market in shape of increasing competitiveness situation, local as global, this leads to that logistics has to be developed in the same rate. Logistics has been developed from the military and after the war, logistics was figurative to the companies transport- and store problems. After this, logistics had been divided up into four different time phases (the seventies to the 21:th century). All these time phases have together develop the spectacle and focus of the logistics today. Afterward further developing of the logistics approach to Supply Chain Management (SCM) and afterward SCM, Demand Chain Management (DCM) was developed in aim to secure that the right products were manufactured on the basis of the end customers real requirement and wishes.This paper is taking the aim and problem formulation as a starting point.

The use of gabions means a reduced amount of filling material in the road section and a more narrow construction. Also the use of limestone cement columns can be reduced. All together this results in lower costs. The columns stand for about 55% of the total costs for the road. If gabions are used you can reduce the total costs with over 10%..

The paper, with a brief summary of timber floating in Sweden and also of some previous re-search in this field, contains a study on costs for timber-floating in the river Dalälven located in central Sweden. The public used timber-floating system in Dalälven and the historical background about this activity is described. The study is focused on the total costs for timber-floating in the public open floating system in Dalälven from 1900 to 1970, the year before the timber-floating was definitively closed down. Also the costs for separating the logs of a specific owner when they reached the point where they could be separated from the timber of other owners are analyzed..

The legal situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs differently, it could mean that immediate deduction not will be allowed. For this reason it is important to establish what the legal situation would be in a more nuanced tax law classification. The tax law categories that will be analysed in the thesis are research and development, inventories, intangible assets, stocks and ongoing projects. The purpose of this thesis is mainly to give examples of what such an income tax law classification can look like.While dealing with the problems of classifying the costs some situations of competition will occure.

The aim of this report is to analyse the logistics of a medium sized restaurant and give an overall solution for improvements on the restaurant's logistics. The restaurant of interest belongs to Laponia Hotel and is located in Arvidsjaur, Sweden. Investments for over 100.000 Euros are planned for the hotel, which includes a reconstruction of the restaurant. The details on how the restaurant will be reconstructed are not yet known. I therefore chose to analyse the problemin general terms and find a solution that is focused on the logistic system itself rather than its layout.

To be competitive in the corporate climate of today it is important to have effective logistic activities. A common resource within the internal logistics is forklift trucks, which are used to lift and transport material. It becomes more and more important to decide whether to buy, lease or rent the forklifts to obtain an optimal economic situation. Many companies have issues with internal pricing. It is difficult to price products and services correctly. It is common to price the overall instead of what it really costs.The purpose of the thesis is to present a model for the acquisition of forklifts for internal logistic operations, regarding financing and internal pricing, to obtain economic effectiveness and an optimal forklift fleet size. The study focused on a specific research question, and for this purpose interviews with experts were held, observations were made and a literature study was done.