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8825 Uppsatser om Strategic Cost Management - Sida 14 av 589

En kostnadsanalys av energieffektiva flerbostadshus

In Sweden the real estate sector accounts for 33 % of energy consumption and just below 10 % of the emission of carbon dioxide. As a consequence of the external pressure from climate change it?s in everybody?s interest to reduce the energy consumption and thus reduce the emission of carbon dioxide. An additional incentive to reduce the energy consumption is the substantial increase of the energy price since the deregulation of the electricity market in 1996.In this study the techniques that exist to build multi-storey residential buildings with high energy performance will be investigated. Further the study intends to investigate the optimal energy performance from a real estate economic perspective.In order to investigate the optimal energy performance a model has been created with the parameters investment cost, rental revenues, operation and maintenance cost, discount rate and investment horizon.The result shows a relationship between a high investment cost and a high energy performance for newly constructed multi-storey residential buildings.

Mångbruksplan inriktning vilt och viltvårdsanpassning av skogen

This multiple use forestry plan is made on the property Basunda which is located in the southern parts of the province Östergötland. The owners of the property today are Jonas and Ulrik Saanum, but it has been in the family since their grandfather bought it 1933. There is a slaughterhouse on the property in which they take care of domestic cattle and animals from the forest. Jonas and Ulrik are also dedicated hunters. These are the two reasons to why the focus is wildlife and wildlife management. The question at issue of this work is simplified: what demands does the wildlife have; and how will the owners be able to fulfill these, what changes in the forest management must be made and will these changes result in a different budget, compared to the ordinary forest management. This work is based from a freshly made forestry management plan. I based my fieldwork on this plan, but made my own management proposals, that would benefit the game.

Kostnadsnyttoanalys över införandet av passiv RFID inom Försvarsmaktens beklädnadsförsörjning

The Armed Forces is looking to improve control of where articles are and the monitoring of their condition within its clothing supply. That is why Försvarets Materielverk is working on a motion to tag the Armed Forces clothing with passive RFID-tags. A cost/benefit analysis has been made in this report in order to find out whether the investment is economical justifiable and what costs and benefits arose. The analysis tool that was used is based on the PENG-model. The analysis had three scenarios with the difference that each scenario included various amounts of clothing to tag.  There has also been made an analysis where only the benefits regarding decreasing amount of lost clothes and simplified inventory were included.The result of the first analysis was that none of the scenarios was profitable during the first year.

Kalkylering av bearbetningskostnader

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.

Verksamhetsstyrning fo?r lokaleffektivisering inom kommunal verksamhet : ? En fallstudie av Halmstad kommun

Title: Management control of facility efficiency in municipalities - A case study of Halmstad municipalityLevel: BachelorSeminar date: 2012-05-31Authors: Markus Nilsson & Sara MattssonAdvisor: Sven-Ola CarlssonKey words: Control management in municipality, facility efficiency, management by objectives, internal rents and incentivesBackground: The public sector owns and manages a large property portfolio and in the municipalities, the properties are always a big cost item. Because of the outside world changes and the public interest, the properties should be used as efficiently as possible.Purpose: The purpose of this paper is to describe how control management of facilities looks like a municipality. The paper also seeks to explain how employees work to make the facilities more efficient in a municipality.Methodology: The authors use a qualitative method with open interviews.Theoretical perspectives: The choice of theory was made with the field of management control and facility efficiency in mind. The theory therefore includes management by objectives, internal rents and reward systems, motivation and communication within organizations.Empirical foundation: The organization has undergone a reorganization 2010/2011. There are no clear incentives to reduce facility costs.

Ägarlägenheter : En möjlighet till införandet av en ny affärsmodell?

This thesis will explore how swedish Talang 2010 used their strategic communication in Kalmar and Stockholm and how the effect of this work was shown in the two cities. With a focus on how the sender was working with the external communication in the two cities, the heart of the research was studying Talang 2010?s communication strategy in these two contexts. The research was made with surveys during two audition days in Kalmar and two days in Stockholm. The competitors, the audience and the general public were answering different surveys but with the same base to study the effect.

Volymsrapportering vid terrängtransport av virke

This report is a B.Sc. Forestry thesis work at the school for Forest Management, SLU. The work was an assignment from the forest owners? association Mellanskog. The aim of the work where to investigate the economical result of removing undergrowth trees before first thinning, and a follow-up of the contractors and their compliance with Mellanskog standards. This thesis work was divided in three parts: The first was to find a relation between the net volume from the first thinning and the cost of cleaning undergrowth trees. Secondly there was a follow-up in the field, to investigate whether the contractors have done the undergrowth cleaning according to Mellanskog?s directives.

Situationsanpassat ledarskap för byggproduktion

A large cost at the construction sites today is the labour cost of the workers. But unfortunately the worker potential is not used to full. It is not unusual to take into a count with a work-­?place-­?additional-­?time of 50% in some cases. By increasing the workers' motivation and responsibility for their tasks may reduce the time considerably, which also increases the potential for greater gains in construction projects.By using the situational leadership may the workers level of maturity develop entirely.

Lönsamhet av Självscanningssystem

During the last decade, there has been an increase in the use of technology-based self-services within the retail sector. The increase is particularly noticeable within the grocery market. The reason behind the increased use of these systems is partially due to the fact that companies within highly competitive retail markets continually look for ways of decreasing costs while upholding efficiency. The problem is that it is difficult to understand the true economical implications of investments relating to these machines. The purpose of this study is to investigate and contribute with new insights regarding the cost-structures of the stationary self-checkout systems and traditional cashier desks, within the retail grocery market.

Dell from a intellectual capital perspective (working title)

Purpose: We will understand and explain Dell?s value gap through an extended intellectual capital theory. This will be done by deriving the value to the different parts of the intellectual capital value scheme. We will also use value scheme to describe the ongoing strategy shift. Methodology: The qualitative method and an abductive reasoning have been employed during the progress.

Informationshantering och -spridning på Axis Communications AB

In a complex and turbulent world, several companies begin to realize the value of information as a strategic resource and try to find strategies to manage this. This master thesis aims to describe the information management at Axis Communications AB. Axis is a fast growing company and due to this they have not been able to manage the flow of information whitin the company. To find out how the information was managed at this time we made a survey and employee interviews at three Axis business units. By analyzing the surveys and interviews we found several problems.

Miljöanpassad offentlig upphandling: effektivt styrmedel mot koldioxidutsläpp? : En studie av kostnadseffektivitet, transaktionskostnader och teknisk utveckling

Green public procurement (GPP) can be used as an instrument to reduce carbon dioxide emissions, and consideration of environmental aspects within public procurement is becoming more common in Sweden and internationally. Two product groups that have been pointed out as especially important are transports and electricity, where the opportunities for public purchasers to reduce emissions are relatively large. This paper studies GPP which aims at reducing emissions, primarily of carbon dioxide, through environmental requirements within these two product groups. A theoretical analysis of cost-effectiveness, transaction costs and effects on technological development is performed, followed by a closer study of how these aspects appear in practice within GPP. The results indicate that a cost-effective allocation of reductions between the two product groups is most likely to be attained if the main part of emission reduction is achieved through environmental requirements on electricity. The cost for emission reduction within transports is relatively high, especially for heavy transports. For transportation services, more generally focused requirements on emission reductions could probably give greater environmental gains, but the existence of transaction costs steer the environmental requirements towards more technology specific types.

Community Manager - en ny yrkesroll? : På uppdrag av Dohi Sweden

Propose/Aim: The aim of this thesis is to examine the professional role of the Community Manager working for gaming companies. The thesis will examine which background and previous experience a Community Manager should have and the tasks included in the assignment to see how this new role can contribute to the development of gaming companies.Material/Method: The method used in this study is of a qualitative character. The data has been gathered through e-mail interviews with five people working as Community Managers in the gaming business and in addition, through a textual analysis of five job advertisements. The results were analyzed on the basis of carefully selected theories in the field of strategic communication.Main results: The main result of this study is that the Community Manager's most important task is to act as a link between the players and the game developers by communicating with both sides. The Community Manager can receive important feedback from the players which can contribute to the game development. .

Framtagning av nyckeltal som indikerar kvalitetsbristkostnader : Development of key performance indicators revealing the cost of poor quality

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.

Marknadens reaktioner och företagens börsprestationer : En studie av successioner i små och stora bolag

Under senare år har verkställande direktörer omsatts i allt snabbare takt. Fenomenet kallas för VD-karusellen och syftar till att verkställande direktörer får ta allt större ansvar för utvecklingen på börsen. Marknaden i sin tur värdesätter den verkställande direktören vilket skapar reaktioner vid successioner. Detta kan anses paradoxalt eftersom den verkställande direktören påverkar hur marknaden värdesätter honom/henne.Syfte: Utifrån teorier och tidigare management forskning avser studien beskriva hur marknaden reagerar på successioner. Detta kombineras med hur företagen presterar efter successionen är genomförd.

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