Denna kandidatuppsats syftar till att undersöka hur hotellverksamheter praktiserar Revenue Management, genom att behandla interna och externa influenser..

Purpose: The purpose is to research different co-operations between venue owners and WISPs, when WLAN is deployed in a public space. The aim is to establish viable business models for the interaction between the two vital actors in the public WLAN industry. In this work, the advantages and disadvantages of revenue and cost sharing will be defined, along with technical and commercial issues that need to be resolved. Methodology: A number of case studies of the current situation have been conducted in the most attractive venues for WLAN, airports. As the public WLAN market had most widespread adoption and is most mature in the USA, case airports were chosen both there and in Scandinavia.

This paper discusses the advantages and disadvantages of using different benchmarking models to measure and compare the efficiency of Swedish gas distributors. It also discusses to which extent the results of a benchmarking study should influence the revenue-cap which will be implemented in the gas distribution sector in Sweden from year 2011. The discussion is based on arguments from both theory and practical applications of benchmarking. The results suggest that benchmarking Swedish gas distributors against distributors in another country using a parametric model is most favorable, but the reliability will be increased if non-parametric models are used also. Partial and total productivity measures could be used to confirm results of other benchmarking analyses.

Titel: Revenue Management Nyckeln till framgångsrik intäktsoptimering? Författare: Charlotte Karlsson & Maria Lantz Nivå: Examensarbete, Magisterprogrammet Service Management, Lunds Universitet, Campus Helsingborg Handledare: Mikael Bergmasth & Pavla Kruzela Problemformulering: Det har forskats mycket kring Revenue Management och ledarskap men kopplingen mellan dessa har utelämnats. Det är viktigt att ledaren kan skapa en förståelse för vad och varför de anställda utför sitt arbete. Därför kan brist på bra ledarskap leda till problem. Syfte: Vårt syfte med denna magisteruppsats är att undersöka hur hotell arbetar med intäktsoptimerade källor som Revenue Management.

One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.

Titel: Revenue Management Nyckeln till framgångsrik intäktsoptimering? Författare: Charlotte Karlsson & Maria Lantz Nivå: Examensarbete, Magisterprogrammet Service Management, Lunds Universitet, Campus Helsingborg Handledare: Mikael Bergmasth & Pavla Kruzela Problemformulering: Det har forskats mycket kring Revenue Management och ledarskap men kopplingen mellan dessa har utelämnats. Det är viktigt att ledaren kan skapa en förståelse för vad och varför de anställda utför sitt arbete. Därför kan brist på bra ledarskap leda till problem. Syfte: Vårt syfte med denna magisteruppsats är att undersöka hur hotell arbetar med intäktsoptimerade källor som Revenue Management.

Mobile telecom and the Internet are converging, which opens new possibilities for market actors to create business through the mobile handset. At the same time market experts are predicting that mobile operator?s existing dominance in the telecom market will in the future decline as new technology such as VoIP and services will erode the operator?s traditional revenue model. This implies that mobile operators will need to rethink their dominant business logic to create new value for their customers. Mobile operators are aiming to expand their existing revenue model through advertising in the mobile handset and are searching to create new business models that evolve advertising sales.

Title: What´s the problem? - A study of revenue recognition in IT-consultant     companiesProblem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result. Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies? ways to recognize revenue was made through their annual reports.   Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange.

Hotellbranschen kännetecknas av att vara kapitalintensiv med höga fasta och förhållandevis låga rörliga kostnader. Ett osålt hotellrum medför konsekvenser på resultatet eftersom de inte går att lagra till senare försäljning. Revenue Management är ett verktyg på mikronivå som hjälper företag att ta fördel av och förutse alla möjligheter som flyter omkring på marknaden på ett taktiskt och strategiskt sätt. Revenue Management är, som vi kommit fram till under arbetes gång, ett ganska svårfångat begrepp. Arbetet med Revenue Management har blivit något på modet.

Syftet med uppsatsen är att undersöka om ledningens förståelse för Revenue Management (RM) påverkar kundens uppfattning om ett rättvist pris. De frågeställningar vi behandlar i uppsatsen är följande; Hur påverkar ledningens förståelse för RM frontpersonalens arbete med verktyget? Hur uppfattar frontpersonal att kunden reagerar på RM? Slutsatser: Teori och fallstudie visar att ledningens förståelse är en grundläggande faktor för att arbetet med RM skall ha möjlighet att vara förenligt med ett kundperspektiv. För att arbetet med RM ska uppfattas rättvist av kunden krävs att högsta ledningen inser vikten av utbildning inom RM för all personal samt att pris följer tjänstekvaliteten..

Printed newspapers are on the decline, while digital versions are in rapid growth. Consequently the industry must draw up new business models around the digital format - models that can produce revenue streams equivalent to those that the print format used to produce. However, after a decade of 'free' online news, consumers now hesitate to pay. In their struggle for survival, strategic pricing is a central issue for newspapers. This study aims at describing how Swedish newspapers price their digital content, by analyzing their pricing processes and five factors that may influence the choice of paywall and price levels.

Writers: Johan Lundqvist Eriksson and Elin SandbergSupervisor: Stig AnderssonEnglish title: Allocation of revenue in the hospitality industryKeywords: Revenue allocation, cost allocation, profit center, Du Pont model, taxes and manipulation of data.Date: January 2012Since the taxes for food and lodging has been different in Sweden for many years, the hospitality industry has come up with a way to save money on tax paying. When private customers stay for a weekend where the meals are included, the business is placing more than the relevant revenue on the lodging part, which has the lower tax. Because of this the results has improved and tax money has been saved. Now when the Swedish government has decided to lower the tax on food to the same level as the lodging, the chances for correct revenue allocation arises. When we approached the hospitality industry with our problem area a big interest was showed from the head chefs. They now see a chance to get more income on the meals and through this be able to show better results towards the owners.Two hotel managers at two different hotels and their head chefs were chosen for interviews.

We have by Statistics Sweden (SCB) been given the task of using different dynamic regression models in order to forecast service price index for sea transport. The aim is to see whether these models provide better forecasts than those previously used. This essay aim to identify, estimate and evaluate the selected prediction models. Through our data material we were given access to 28 sightings of sea transport index during the period of 2004 q1 to 2010 q4. We have chosen to evaluate three different transfer function models, one ARIMA model and one naive forecasting model. The input variables we decided to test in our transfer function models were the price of petroleum products, the port activity in Swedish ports and the lending rate of Swedish Central bank. The results of our study suggest that transfer function models generally provide better models than the ARIMA model and the naive forecast model.

The field of work and employment is constantly undergoing changes. In order to help organizations to adjust to new conditions, different models for organizing have been developed. Many of these models are spread worldwide, due to the need for organizations to meet demands of flexibility and efficiency. In this study, a small number of models, which contains solutions of how to organize work in Human Resources, have been selected. The author and scientist Dave Ulrich, who has had a large influence on the development of the work in Human Resources, originally founded these models.The aim of this study was to examine how these models were functioning, in reference to the different departments of Human Resources labor within the township of Uppsala.

Computers together with Internet have been growing enormously, during the last decade and the area of information technology has been growing in the same speed. As long as the surrounding environment evolves, the business models must within the IT-area, keep the same pace. So, how do business corporations handle this change to attract customers? How do the dominant business models look like? In many cases, they are apparently much the same. But what differences can we see and what areas can be improved? We have showed that the IT area isn?t just one, it consist of several segments.