In recent years, customer profitability has become a focal point of academic discussions on business performance. However, researchers remain divided as to how evaluation of customers ought to be conducted, resulting in uncertainty of how accounting systems should be adapted to prevailing conditions. This paper aims to investigate the application of customer accounting techniques and the role they play in the organisational and commercial context in which they take place. In a case study of Billerud, a Swedish company providing materials and services for packaging solutions, the interplay between customer accounting techniques and customer relationship characteristics has been examined through the application of a theoretical framework developed by Lind and Strömsten. Particular emphasis has been put on deviations from the prescribed pattern of the framework.

The production costs have steadily increased within the construction industry during the 21st century. Voices are raised meaning that the construction industry is too unsuccessful in making the production more efficient and to develop it?s way of working. One way to deal with the production costs is to minimise the waste, with waste meaning activities that doesn?t add value to the finished product.

This thesis aims to examine the viability of various techniques for increased electricity generation in CHP plants and the effect of electricity price fluctuations on the profitability.The techniques examined are fuel dryer, pellet production, methane production, combined methane- and pellet production, seasonal heating storages in caverns and pit heat storages and condensing tail. Using Excel and Matlab, the prerequisites for investment costs, revenues and expenses were calculated.What affects the price of electricity is a combination of economic and technological development, energy prices, economic structure, population changes and weather. Different scenarios for the electricity price were therefore examined. In the base case, the electricity price was given by the Nord Pool electricity price statistics of area three in 2011. Thereafter, WiMo was used to design the electricity scenarios for 2030, which was then applied to the data to obtain the viability of various scenarios. The techniques examined were found to give greater profits to the CHP plant by increasing and optimizing the production of electricity.

By today?s date there are a lot of companies that are in great need of restructuring their paperwork in a more organized way. This can be excellent arranged with the help of properly constructed computer software. The aviation industry is no exception, but actually a good example of this. Täby Air Maintenance (TAM) is a company which is situated in Örebro.

The purpose of this thesis was to investigate how an industrial company can increase customer value by offering added services to their core products. Theses added services can be categorized into the three different parts of the buying process. The company that was investigated is Smurfit Kappa Kraftliner in Piteå, a large international industrial company active on a business to business market. We have conducted a case study and made interviews with three respondents within the company. The result of the study show that the company offers value added services in each stage of the buying process.

The purpose of this paper is to standardize and simplify the design work on a few specific types of storage brackets for balconies. The company Balco AB had the wish to simplify the design work in the preparation of attachments to their balcony structures. This would be done by a calculation matrix that could be produced which then in turn could be used for each new project by the company. The design work behind the development of these fittings at each new project is costly both in terms of time devoted by each calculation but also the cost of the time. The purpose of this report is that in a systematic manner, a calculation matrix can be created that then the company instead may follow from each new project.In carrying out the project used HILTI calculation program, which was provided by the company HILTI.

Presently environmental and ethical matters are in the centre of attention and companies producing sustainability reports have become more common. It has also started to become more and more ordinary to assure these sustainability reports by an external part. However, the amount of assured sustainability reports differs a lot between different countries.There can be several reasons for why the companies chose to get the sustainability report assured. Previous studies state that the choice to produce sustainability reports can be re-lated to theories like the legitimacy theory, stakeholder theory and the agent theory. Other aspects that can affect the decision to construct a sustainability report can according to prior studies be different company characteristics and the national culture in the country in which the company is operating.

Companies learn through their employees. In this paper I make research into how knowledge transfer and learning occur at Metso Paper Karlstad AB, which is a partly project based organization.The result is that there are many factors that affect the knowledge transfer in a company. Knowledge transfer occurs mainly between individuals within the company, but also between departments and other actors outside the company. In the gaps between these actors, there is a risk that knowledge is not transferred, which is an obstacle to learning. A great deal of the knowledge transfer and the learning is carried out through individual?s own drive and motivation.

ESAB is a world leader in production of welding consumables and equipment. The company manufactures, among other things, welding electrodes. A roller straightening unit is used in the cutting process to straighten the wire, which the welding electrode consists of, by adjusting some of the rollers during operation. According to ESAB?s standard and the European machinery directives, moving parts of machinery, such as rollers of the roller straightening unit, must be out of the operator?s reach.

This essay studies how and why large sports clubs from sports with a different degree of commerciality interact with their institutional surroundings in the way that they do. It compares two large Stockholm-based table tennis clubs, Ängby SK and Spårvägens BTK, with a large Stockholm-based football club, AIK Fotboll. In order to get proper data, a number of key persons within the organisations were exploratively interviewed using open and semi-structured questions, together with study of literature and other sources related to the subject. One of the key findings was that the non-profit table tennis clubs, who were expected to resemble the institution association closely, were subject to company-ization, and thus acted a lot more like the institution company than expected. The other key finding was that the football club, although driven partially like a public limited company, in many aspects placed a greater value on cultural capital than on economic capital..

Intelligence is an elusive concept with strong links to business intelligence , in which organizations have recently more and more have incorporated the use of IT (Information Technology). A research carried out recently have identified the importance of effective monitoring, but there are few studies showing how organizations actually work in the field.A qualitative study consisting of the interviews with employees at an IT company was done to see how external monitoring is carried out in practice, in a specific company and how it would help the company to develop. The company we visited did not work with special procedures of any kind regarding external monitoring but still knew about the term and its meaning.The conclusion account for detected patterns as well as difficulties, including the definition of external monitoring which differs a lot between individuals. The patterns discovered points to the importance of clarity and objectives regarding the use of external monitoring for it to be effective and measurable.Keywords: External monitoring, Business Intelligence, Competitive Intelligence..

Aim: The aim of this essay is to study the communication strategy that the company SATS developed before taking over the company e2. The following questions are to be answered: - what was the planned communication strategy before taking over the company e2? - did SATS follow their original plan when implementing this strategy? ? Which strengths and weaknesses of the communication strategy can be identified based on opinions of the employees?Material/Method: Together with literature and document studies, a qualitative method has been used and seven personal interviews have been conducted. One informant was selected due to professional position; the other six respondents were former employees of the affected company e2.Main results: The main results from the study show that the company SATS did in fact follow their plan very accurately with only some minor changes such as an earlier started education program and exclusion of an initially planned evaluation activity. Communication about the takeover of e2 to employees was quick and clear.

This final thesis consists of an investigation of how suitable it is to vertically integrate forest in Swedish forest companies. Different strategies to obtain raw materials have been evaluated and the advantages and disadvantages have been weighted against each other. The investigations contain a number of interviews with represents from companies with different strategies and persons that in different ways have faced the question of issue. An account study of SCA´s forest ownership has also been performed. The benefits for a forest company to vertical integrate forest consist mainly of safety in delivery, control over the supply chain and company image.

CSR, Corporate Social Responsibility, has become increasingly important in a globalised world where the responsibilities of companies and governments are somewhat blurry. The textile industry is an industry where long supply chains and raw material production in developing countries are factors adding to the complexity and difficulties of solving ethical issues. Cotton production faces many environmental, social and financial challenges in the value chain. Therefore this case study takes a closer look at five Nordic home textile companies, Ikea, Hemtex, S Group, Moko and Finlayson, and how these companies choose their cotton related CSR tools and communicate their work on this area. These companies are of various sizes and therefore the resources for CSR work are also different, as well as the perceived values for working with CSR.

This thesis aims to find a more cost effective model for purchasing and logistics at asmall company. The studied company is a BMX (bicycle motocross) and MTB(mountain bike) retailer. The questions to be answered are: How large parties shouldbe ordered and what mode of transportation is to be used? A literature orientation ofthe field was followed by visits to the company, obtaining information from twodifferent logistics companies and interviews of four other companies in the sameindustry. The study shows that it´s difficult to develop an optimum order quantity fora small company since there often are other factors affecting how large amountshould be ordered.