Bakgrund: Volvo Cars Body Components (VCBC) tillverkar och levererar karosskomponenter till Volvo Cars. För sex år sedan påbörjade VCBC sin implementering av lean production. För att beräkna de kostnader som uppstår i produktionen använder VCBC produktkalkyler. Representanter vid VCBC anser att företaget har problem med höga plåtlager, överproduktion samt problem med att se kostnadssamband. Ett value stream där förbättringsmöjligheter finns är Flöde 1 vid VCBC.

This project is an attempt at creating a bag that is both functionaland has an interesting and relevant visual appearance. I have found that a bag that is functional usually have adapted certain aesthetics which are appealing only to a very limited target group. At the same time many bags that are more focused on style can be downright disabling to the carrier. I wanted to create a functional bag, and to explore new functions doing this, while working with aesthetics that stayed relevant and interesting to my target group. The bag was designed for the company Åhléns and their label WERA Stockholm, and theircustomers was the target group.

Abstract The purpose with this essay is to get an understanding of how the christmascalender hasevolved throughout the history, and why its shape looks like it does. We have made ananalysis of the 21-centurys calendars to get a look on the content and tried to track a targetgroup. Which themes have characterized the 21-century and how can you put these in relationto earlier calendars? To get a greater insight in the design of the christmascalendar, we madean interview with SVT's Susanne Kvarforth. After this it came to our knowledge that they arelacking guidelines besides that their target group is 6-12 year olds.

Då det inom fordonsindustrin blivit vanligare med allianser och samgåenden har jag i denna studie valt att undersöka interorganisatoriska relationer. Jag har valt att undersöka hur olika ekonomistyrningsmetoder används i interorganisatoriska relationer inom den svenska fordonsindustrin. Då leverantörerna inom fordonsindustrin har fått ett större ansvar valde jag att undersöka ekonomistyrningsmetoderna utifrån leverantörers perspektiv. Ekonomistyrningsmetoderna som jag undersökt är Target costing, open book accounting och information som underlag i ekonomistyrningen. De olika ekonomistyrningsmetoderna kan karakteriseras av antingen dominans eller ömsesidighet, därför blev det också intressant att undersöka vilka tecken på dominans och ömsesidighet som fanns.

Title: Process description of round timber transports ? a case study at Tra?frakt Go?taland ABAuthors: Karl ? Johan Tern, Christian Johansson and Andreas IvarssonTutor: Anders JerrelingExaminer: Fredrik KarlssonBackground: Today the profitability of forest haulers is unsatisfactory. Negotiations on prices are more about the relative strength of the negotiation parties rather than a discussion about actual costs. Adding extensive changes in the forest haulers cost structure has led to insufficient knowledge of whether the negotiated prices really correspond to their costs.Methodology: We decided to carry out a case study at Tra?frakt Go?taland AB, a special interest organisation whose members represent the majority of forest haulers in Go?taland.Purpose: To describe the processes and underlying activities of round timber transports.

Title: Process description of round timber transports ? a case study at Tra?frakt Go?taland ABAuthors: Karl ? Johan Tern, Christian Johansson and Andreas IvarssonTutor: Anders JerrelingExaminer: Fredrik KarlssonBackground: Today the profitability of forest haulers is unsatisfactory. Negotiations on prices are more about the relative strength of the negotiation parties rather than a discussion about actual costs. Adding extensive changes in the forest haulers cost structure has led to insufficient knowledge of whether the negotiated prices really correspond to their costs.Methodology: We decided to carry out a case study at Tra?frakt Go?taland AB, a special interest organisation whose members represent the majority of forest haulers in Go?taland.Purpose: To describe the processes and underlying activities of round timber transports.

Title: Process description of round timber transports ? a case study at Tra?frakt Go?taland ABAuthors: Karl ? Johan Tern, Christian Johansson and Andreas IvarssonTutor: Anders JerrelingExaminer: Fredrik KarlssonBackground: Today the profitability of forest haulers is unsatisfactory. Negotiations on prices are more about the relative strength of the negotiation parties rather than a discussion about actual costs. Adding extensive changes in the forest haulers cost structure has led to insufficient knowledge of whether the negotiated prices really correspond to their costs.Methodology: We decided to carry out a case study at Tra?frakt Go?taland AB, a special interest organisation whose members represent the majority of forest haulers in Go?taland.Purpose: To describe the processes and underlying activities of round timber transports.

In a time of economic turmoil and financial crisis profitability matters rise higher and higher on company agendas. Many companies are pressured to find profitability to avoid layoffs or even bankruptcy. Profitability essentially depends on the margin on the product or service sold and the costs associated with selling these products or services and hence these areas are of vital importance if companies are to improve profitability. Previous research has focused, for the most part, on product profitability while customer profitability has received less attention. This study is based on a case study of a Swedish publishing house and aims to investigate how the company?s Cost-to-Serve varies between its distribution channels.

The purpose of this master thesis is to evaluate how the current share price and market consensus affect security analysts target price and if an investor should pay any attention to it. Empirical data is primarily collected from qualitative interviews with ten security analysts but also from a quantitative e-mail survey. Our main finding is that security analysts are indeed affected by each others earnings forecasts as well as the current share price. This is not strange, it is in several aspects rational. Security analysts has often nothing to gain by standing out too much and not either by spending too much time trying to create their own opinions due to lack of time or the complexity of what is analyzed.

THE ROLE OF TARGET GROUPS IN FEEDBACK EFFECTSBrand extension is one of the most commonly used brand strategies since it reduces some of the risks involved in introducing a completely new brand. There are, however, several challenges associated with brand extensions. One of these challenges is the impact of a new brand extension on the parent brand image, which is known as feedback effect. Feedback effects are the changes in parent brand associations that are caused by a new brand extension, these effects can be both negative and positive. Several previous studies have investigated feedback effects and the antecedents of these effects.

The report aims to examine how property owners position themselves to reach their targetmarket, and which strategies they use when positioning their product. The investigation has beencarried out mainly in the form of a case study in which a number of interviews with Stockholmreal estate companies has been conducted, focusing on commercial property market segment.The interviews have resulted in identification of common and specific strategies among thecompanies. These strategies have been analyzed in the light of the theory by Philip Kotler andKevin Lane Keller, focusing on how an offer should be designed to reach a competitive position.It can be concluded that positioning is a key activity for successfully addressing the targetmarket. Successful positioning mandates three key requirements to be met; determining thecategory to which the offer belongs, identifying similarities and differences compared to thecompetitors and developing a brand mantra. The result of the case study concludes that theproperty companies work similar in many ways.

Syftet med den här uppsatsen är att skapa förståelse för hur produktosäkerhet kan reduceras med hjälp av Value Engineering. För att besvara detta syfte valde vi att göra fallstudier på fyra företag inom två olika branscher. Empirin samlades in genom personliga intervjuer med personer ansvariga för företagens produktutveckling. Våra frågeställningar handlade om produktutveckling, produktosäkerheter och reducering av produktosäkerheter. Den insamlade empirin analyserades sedan mot den teoretiska referensram som vi ställt upp.

SummaryBackground: Management control is important for all kinds of activities, both in trade and industry and in the public sector since you must economize on scarce resources. There are nevertheless many different views on management control, which have changed with the times. With regard to the public sector in Sweden, the management control systems have changed radically the last half century, especially from the 1980s, due to depressions and increased focus on effectiveness. New approaches have been taken by many municipalities and county councils, both in Sweden and internationally, where the former management control systems have been abandoned in favour of result control, Target costing, and activity-based-costing, for example. Another new approach has been the Balanced Scorecard, which was introduced by Kaplan & Norton in a pioneering article in 1992.The Balanced scorecard is a multidimensional tool, originally intended to be used in trade and industry, but with regard to its nature, it has been adopted even by many non-commercial organizations, especially in Sweden.

The aim of this study is to enhance the knowledge of target and performance management?s effects on the judiciary. In the past decades there have been a number of reforms in the general public sector of many countries. The management philosophy often used to describe these public sector reforms is called New Public Management (NPM). One main theme has been an increased focus on the management control systems, for example a greater emphasis on target and performance management.

The concept of brand equity emerged inthe eightiesto justify the long term value of marketing investments. Brand equity signify the value that a brand adds to a product and is the result of the marketing of a brand. One of the most widely used strategies to enhance brand equity is to do a brand extension, which means that a firm uses an established brand to introduce a new product to the market. At worst, a failed brand extension can damage the brand equity, which Vinjamuri (2008) claims that the brand Axe is currently in danger of doing. This January Axe launched an extention including products for both men and women for the first time and Vinjamuri claims that this can disappoint Axe´s former target group (men between 14 and 27 years old) (Newman, 2012). In this thesis Axe´s brand equity among the extensions target group (men and women, age 14 to 27) in Sweden is studied to find out if the brand extension is likely to affect the brand equity in the target group.