In Sweden plans to build high speed railways have been around since the early 1990s and the planshave developed to be more precised since. The future Swedish high-speed rail network is supposedto consist of two lines. Götalandsbanan; from Stockholm to Gothenburg, and Europabanan fromJönköping through the Öresund Region to Hamburg.The description of the aim to build high-speed railways in Sweden has in former reports always beento achieve rapid passenger traffic between big Scandinavian cities and Europe. There are almostnothing mentioned about the possibilities of high-speed transports of cargo on these railways. Thisstudy aims to clarify the freight transport market for Götalandsbanan and Europabanan.Today there is only one transport system with high-speed freight trains.

This thesis investigates how inventory management is practiced at a Swedish sawmill company, how practice differs from theory in this field and how the company could make more use of this theory. To do this we have performed a study on relevant literature and compared our findings with a field study on Moelven Valåsen AB. Our analysis shows that a large gap between theory and practice exists. We identify several reasons to this, including some sector specific problems when calculating cost rate for timber inventories. Suggestions on solutions to these problems and an example of how a cost rate can be estimated with relatively simple means are presented.

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.

Introduction/Background: Economic evaluations help decision-makers to make informed decisions regarding resource allocation. Information generated from CEA can support evaluations of a new intervention with current praxis. The evaluations also provide information as to whether an intervention is cost-effective, both in economic terms and in health gains. Objective: The aim of this thesis is to investigate the use of economic evaluations in public health, with a focus on CEA. Use of economic evaluations is regarded as both a method for evaluation and as support for informed decisions.

This paper studies the research foundations created in 1994 from the former wage earners? funds out of a portfolio management point of view. Firstly it describes the seven largest foundations and their different portfolio management structures. Secondly it analyses the performance of these foundations measured as the intercept, Jensen?s a, in a linear regression of the excess returns of a portfolio versus a proxy for the market, as well as the Sharpe-ratio.

The purpose of this report is to compile and examine the cost of renovation of moisture-damaged bathrooms, to derive a target price. The target price can then be used by insurance companies to estimate the ultimate cost of future bathroom renovations.       The method is based on the compilation and comparison of the cost of repairs of previous water damage in bathrooms. The calculations compiled based on repair estimates for different insurance losses from one of the leading insurance companies in Sweden.       The result shows the average price per square meter of floor area for different sizes of bathrooms. The average price is the basis for the estimate of future renovation costs of bathrooms. The results further show that the bathroom finishes, area and the distance between the entrepreneur and the location of the renovation have great impact on the final repairing cost.

The task was to deliver a solution that could be implemented in today?s production of the FH truck. To make the project successful it was most important that the end result had a high maturity level. For that reason an analysis of ergonomic, laws and regulations, and possible materials where conducted. To show that this project is profitable and can be realized a ruff cost estimated of material and tools is added to the research.

A study has been conducted on how organizations in Sweden administer costs of facilities management services internally. There are three main theoretical methods for administering costs. In the first method, costs are maintained on a central level; in the second method, costs are allocated and in the third method, internal transfer pricing is used. The aim of the study is to identify which methods are applied in practice, to evaluate whether the methods fulfill their intended purposes and to study the relationship between the methods used and the cost level of facilites management services. In practice, a large diversity of methods are used for facilities management costs.

A study to optimize insulation thickness for stock-, industrial- and office-buildings for external walls and roof in an economical perspective has been conducted on behalf of DynaMate. DynaMate?s role is to maintain all Scania?s buildings. Analysis has also included other parts of the building envelope, such as windows, exterior doors and industrial doors. In this thesis, three different types of exterior wall constructions has been investigated, these are a sandwich design consisting of sheet metal and a another one consisting of concrete, as well as a wall of concrete with a coating of plasters.

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.

People working with handling parcels in terminals are often victims of musculoskeletal injuries. This is largely due to the hazardous lifting of too many parcels which are too heavy and unsuitable work postures. The human body?s ability to lift and grasp objects is so outstanding that developing a device with the same capability is very difficult.The goal of the project has been to develop a technical device that will improve the handling of parcels with regard to ergonomics. The area of concern was the lifting of parcels between the conveyor belt and the cargo space of the freight car.

Bachelor thesis, Business Administration and Economics Programme, School of Business and Economics at Linnaeus University in Va?xjo?.Spring of 2015 Title: Performance measurement from a cost leadership perspective - A case study on Gekås.Authors: Adrienn Csiszer, Hannah Lundberg & Helena WennerströmTutor: Eva GustavssonExaminer: Karin Jonnergård Keywords: Performance measurement, Performance measurement systems, Generic strategy, Cost leadership strategy, Financial and non-financial measurements. Purpose: The purpose of this study is to examine how a company with a clear cost leadership strategy chooses to work with performance measurements, with a view to comparing a practical example to theorethical approaches. Methodology: The method chosen for this paper is a case study on Gekås AB. The presented data were collected through interviews conducted with four employees on Gekås. Conclusion: The study concludes that for a business with cost leadership strategy the financial measurements are more important than non-financial meausurements. For Gekås it is important to keep the performance measurement simple and understandable for the employees. They only use three measurements (sales, hours and sales per hour) in planning and in evaluation.

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

The goal of this paper is to provide a model for a sustainable electricity system to an island, in the Pacific Ocean near the equator.The method which has been used is to model supply and demand of electricity in the computer program Stella, through the creation of a dynamic system that balances them against each other. The result from the model will then be used to calculate the electricity price per kWh for the island.The result of the work is that electricity from solar energy is comparable with electricity produced from oil, if the oil pays for all its external costs, and the potential for pumped hydro storage plants is located. It also requires that consumers of electricity can be their own producers to avoid the expenditure of tax and reducing the cost of distribution. But since oil is a finite resource and has had a rising cost in recent years, while solar energy has had a declining cost, perhaps this will be a more competitive solution in the future.