Kostnaderna i ett företag har blivit allt viktigare på grund av att marknaden ständigt förändras. Target Costing är en av de kostnadsreduceringstekniker som därför tillkomit. Den hjälper företag att sänka sina kostnader i utvecklandet av nya och även befintliga produkter. Fokuseringen ligger främst på produktens idé-, planerings- och designfas. Target Costing används idag främst av tillverkande företag medan tjänsteföretag inte uppmärksammat denna teknik på samma sätt.

Titel: Användningen av Target Costing - En kvantitativ studie om vad som påverkar användningen av Target Costing.Bakgrund och problem: Ekonomistyrningslitteratur publicerar frekvent studier om adoption av styrverktyg och vad som påverkar adoptionen. Dock är betydligt mindre känt om användningen av styrverktyg och forskare menar att det därför vore intressant att studera vad som påverkar användningen av styrverktyget Target Costing.Syfte: Studiens syfte är att förklara vad som påverkar användningen av Target Costing. Detta ämnar vi göra genom att undersöka sju variablers påverkan på användningen av Target Costing.Metod: Studien har ett kvantitativt angreppssätt med en deduktiv ansats. Datainsamlingen har skett med hjälp av en webbaserad enkätundersökning, vilken besvarades av 19 företag. Det empiriska materialet har sedan analyserats utifrån studiens hypotesformulering och teoretiska referensram om vad som påverkar användningen av Target Costing.Resultat och slutsatser: Kundernas sofistikeringsgrad och leverantörsbaseringsgrad påverkar svagt användningen av Target Costing.

B-uppsatsens syfte är att analysera hur Abecita genom en märkesutvidgning kan utvecklas för att nå ett nytt segment som skall utgöras av den unga trendiga kvinnan. Litteratur kring redan existerande uppbyggnad av varumärkens identitet och image har studerats för att efter ovan nämnda riktlinjer kunna presentera den unga trendiga kvinnan hos Abecita. Sortimentanalyser och trendanalyser av material och snitt som skulle kunna användas i underkläder för att attrahera en mer ungdomlig målgrupp ligger också till grund för produktutvecklingen. Engelsk titel: Product development through brand extension- how Abecita can reach a younger target groupEngelska nyckelord: product development, brand extension, line extension, product segment, underwearSammanfattning på engelska: The essay aims to analyse how Abecita through a brand extension can be developed to reach into a new Target market that will consist of the young trendy woman. In order to theoretically design a new market, literature on existing brand image and identity have been studied in order to find the young trendy woman at Abecita.

AbstractThe purpose and vision for the municipality of Torsby are to connect with a younger population in the municipality by the year of 2012.This study is a qualitative survey of the target group ?the young ones? within the municipality of Torsby, which is the population between 17?35 years old.Because of the size and the different intrests between the individuals in this group it has been divided into three smaller groups.? High school students, 17-19 years old.? Returning seasonal workers, 20-26 years old.? People who has moved to Torsby and are now living in the municipality, 27-35 years old.The results of the study show that all the respondents believes that with the right communication channels a positive and strong communication between the municipality and the target groups can be reached. The message and the significance of the message are as important as the communication channels and all the target groups together would like to see a wider range of leisure pursuits that will suit the respective target group.The analysis and the results also show that the communication with the target groups should come about in different ways to be successful, both when it comes to fundemental reasons and choices of communication channels.The two youngest target groups has an adjacent and a similar need of well-founded and entertaining communication and information to rach a long-term result.The older group needs communication that will give them opportunity to reflect and concider the message, which means that the municipality of Torsby needs to adjust both the message and the communication channel for a quicker respons. This target group is also in need of further studies so the municipality of Torsby succesfully can plan a more detailed communication, this because the target group is a less homogeneous group than the two other target groups..

We can see an increasing middle age population in large parts of the world. People are healthier when they retire than they were before. As people grow older, physical and mental changes occur that can make the use of cars more complicated. The possibility to travel by car is important for many people to keep the connection with the society and to feel independent. How can Volvo cars face the needs of this growing target group?The purpose of this project is to make a car concept that responds to those needs, it is therefore important to maintain the values of Volvo cars.

The Swedish road transport sector relies almost completely on fossil fuels. In 2007, as much as 96 percent of the total sales of fuels was made up of petrol and diesel, while at the same time the share of total emissions of greenhouse gases in Sweden that came from road transports amounted to close to 30 per cent. Sweden is by no means worse off than any other European country in these respects. In order to address the questions of high oil dependence and CO2 emissions the European Commission has proposed a reinforcement of the legislative framework, with a 10 percent minimum for the market share of biofuels in 2020. Furthermore, the proposed target is binding for the member states, unlike the current voluntary target of 5.75 percent by 2010. More than doubling the usage of biofuels in only a bit more than a decade will most likely not be possible without policy interventions.

The purpose of this paper is to examine how the target to convert the Swedish military aviation industry towards working within the civilian sector was planned and implemented parallel to the target of building a world-class military aircraft. A number of Government bills have been studied, bills directly connected to the JAS-project as well as bills dealing with civilian project ?s for the military aviation industry. The first group includes bills dealing with the JAS-project ?s role in the overarcing defence policy, as well as the Government ?s bill specifying the guidelines for the JAS-project.

För att överleva på dagens konkurrensutsatta marknad måste företag tillägna betydande resurser till produktutveckling. Det gäller för företagen att tillverka produkter som marknaden efterfrågar till rätt pris och rätt kvalitet. Beslut som fattas under produktutvecklingen påverkar de framtida tillverkningskostnaderna för produkten och blir på så vis väldigt betydelsefulla. Target Costing är en metod för att bearbeta kostnader vid utveckling av produkter i enlighet med marknadens preferenser. Syftet med uppsatsen är att undersöka huruvida Target Costing kan leda till minskad osäkerhet vad gäller beslutsfattande vid produktutvecklingar.

The purpose of this essay is to examine the relationship between visual communication and female homosexuality within the field of magazine design. As the creative part of the project I have chosen to make a redesign of Lotus magazine, the very first Swedish magazine with lesbian and bisexual girls as the target audience. The questions of which the project is based on are: Which stereotypes, differences and similarities can be found in visual communication addressed to a heterosexual versus a homosexual target audience? What kind of design attracts non-heterosexual girls and how can I create a design for Lotus magazine that is appealing to lesbian and bisexual girls and yet still makes it possible to compete with traditional girls? magazines? In order to examine my research questions I have done literature studies within the field of gender and sexual identity in relation to visual communication. Additionally, I have analysed the design of competing magazines on the market and conducted a survey among representatives of the target audience of Lotus magazine..

The purpose of this thesis is to test whether firms have target capital structure, and if so with what speed they adjust toward this target. Findings that support this purpose are also in line with the trade off theory. One of the key elements of this thesis is the method used, which successfully enables fulfilling the purpose. The panel data method captures the data characteristics of the cross sectional and time series dimension. By using this approach the dynamic effects of capital structure can be studied, thus if there actually is an adjustment towards a target the speed can be estimated.

In electricity markets evolving towards liberalisation and internationalisation, green certificates are seen as an important tool to promote production of renewable energy. In a green certificate market producers sell certificates received per unit of electricity generated from renewable energy. Trade in renewability is thereby decoupled from the the physical electricity trade. Tradable green certificates in combination with renewables obligation are implemented or planned in several EU member states. Integration at EU leveland the creation of a common certificate market seem like a possible next step.

This study is an attempt to examine how hospital libraries should develop its activities towards their target groups in time of reductions. The method was a case study of the hospital libraries in Uddevalla and Trollhättan. An opinion poll was carried out among a selection of hospital staff, patients, medical researchers and students. In addition a patient group at some wards was observed. The libraries in the study produce an annual report, which presents a proposal for developments.

The Swedish TV broadcasting market is constantly changing together with the players in it. The questionto be answered by this paper is how the players in the market handle these changes and to what extentthe players are changing the market. Also, are there any differences between the public service andcommercial players in this aspect? The purpose of this paper is to create a better understanding of theSwedish broadcasting market and its player's market orientation. Through case studies of the three mainbroadcasting companies, SVT, TV4-gruppen and MTG, the market is analyzed from their perspective.The conclusions from the analysis show that there are differences in the market orientation betweenpublic service and commercial players, where the commercial companies are more market driven..

Executive summaryOn todays fashion market, no product will become successful without branding. The competition in the growing fashion market is tuff, which makes it hard to reach the target costumers. Competition makes it difficult to reach out with a message and it is crucial to differentiate the company in the consumer market.Differentiation of the brand requires knowledge of competitors who are on the market. Understanding competitors, as well as the customer, is the basis for a well functioning communication. Different markets have different conditions and today's global market is complex.

When the competition is getting stronger and companies must work harder to find new markets, new products and create new needs to reach growth, it appears strange that they overlook an obvious target segment right in front of their eyes. For some years ago, marketers of fashion brands feared that older women would wear their clothes, because it gave bad promotion for the young economically viable target group. Today, older women have difficulties finding clothes with right fit, style and personal taste. They would gratefully accept a brand, they felt were aimed for them. The purpose of this study is to give new ideas to companies in the fashion industry, how to reach this target group, but also be a contributing reason for older women to see the market opening for them.