The goal of this work is to get as good a basis as possible to explain what the owners want for products and services when those doing business with buying groups in Korsnäs purchases regions: Gävleborg, Dalarna, Uppland and Frövi. It should also provide Korsnäs knowledge of the most important factors to consider in business with the owners. Another important aspect is to find out what you have done better at the business with owners, to eventually be able to preserve and take them into account. 300 questionnaires sent out to randomly selected owners in these regions. This is to find out what the owners did not have the products/services of Korsnäs. 29 questions were asked in the affected areas to identify what was missing and to eventually be able to satisfy them.

This thesis analyses the cost accounting system KPP and its use within the Swedish health care. KPP is designed to calculate and assign health care costs to individual patients. This would facilitate evaluations and comparisons of the costs for certain diagnosis, patient groups or clinics with a different mix of diagnosis. The study investigates the following questions: 1. Does the KPP-model theoretically work as a cost accounting tool for health care purposes? 2.

Tomo Hugglink (TOMO Skog) is an innovation for harvest and transport of biofuels. The system consists of a truck, a chipping unit and crane mounted on a link and a wood chip trailer. The system works in such a way that the chipping unit is disconnected and placed on the site and wood chips are loaded directly into the wood chip trailer.The aim of this study was:- To examine the performance of the TOMO Hugglink system under different conditions such as the size, placement and quality of the pile.- To calculate the cost per raw ton for two vehicle combinations at different transport distances and to examine the effect of a reduction in set-up time and an increase in load weight.- To identify possible improvements with the TOMO Hugglink system.A time study was conducted within the thesis work to make it possible to determine production and time consumption. In the subsequent economic analysis the cost per tone at different transport distances was calculated for two different lorry concepts. Furthermore the effect of a reduction in set-up time and an increase in load weight was calculated.Under current conditions the utilization of the chipper is low and only 29 % of the total system time is occupied by chipping.

Title: The component approach - From the harmonization process as a background to the perception of benefits and costs as effects.Authors: Elin Börjesson & Emma KarlssonTutor: Titti EliassonKey concept: Harmonization, Component approach and Benefit/CostBackground: With IFRS for SME's as a basis, the Accounting Board developed K3 which shall apply from financial year 2014. Upon introduction of the K3 companies will be forced to apply the component approach. When K3 with the associated component approach went out for consultation it resulted in a debate where some actors opposed the imposition of a requirement and not an option. It was questioned whether the costs with the component approach would be greater than the benefit of the implementation.Formulation of the problem: How is the introduction and use of the component approach seen by different operators from a benefit-, cost perspective?Aim: The aim of this essay is find out how the introduction and use of the component approach is seen by different operators from a benefit-, cost perspective.

With the elevated oil prices of today it is necessary to look for other heating alternatives. If the oil price continues to develop in the same way it has done the last years it will soon be impossible for many producing garden companies to survive. The purpose of this diploma work is to compare three different fuel options in order to find the most economic one considering the conditions of Katrinebergs Handelsträdgård AB. In relation to oil it is profitable to change to any of the three alternatives: wood chips, wood pellets and grain. The most profitable option is to change to wood chips. This alternative has a payoff time less than three years and after that the annual saving compared to the oil is relatively high. The annual cost is 65 % of the cost of the oil alternative.

Since 1996 the Swedish households have ten folded their volume of loans for own homes that is attached to a floating interest rate. Also in 1996 the Swedish electric market was deregulated. These two facts have increased the volatility in the household expenses for these two commodities. This thesis studies the risk for homeowners attached to the exposure against the electric and the credit market. The risk model used is Cost-at-Risk which is usually used by public authorities for analysing the risk involved with national debt.

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.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Bygghantverk, 22,5 hp, 2015..

The supply of raw materials has always been an important issue in the Swedish Forest industry. Buying timber from local suppliers is important. To ensure raw materials to their industries the forest company must offer good prices and good business deals to their suppliers. The aims with this work are to find out how the contact between private suppliers of raw materials and how the forest company can be developed. To be able to do a complete study of the problems connecting with this subject a quality interview study has been done.

Syftet med studien var att undersöka huruvida utsattheten för ?sunk cost-effect? och förankringseffekten ökade vid intuitivt processande jämfört med analytiskt processande. Deltagarna i studien var 78 studedenter vid psykologiska institutionen vid Göteborgs Universitet. Datainsamlingen gjordes genom en pappersenkät. En 2 × 2 - vägs ANOVA avseende bias och process gjordes för både ?sunk cost effect? och förankringseffekten i en mellanindividdesign.

Sweden?s District councils and Country councils are in itself to a large extent responsible for the state financed welfare. Because of this, Sweden has a contribution- and adjustment system. The reason for this system is to create equal chance, for all District councils and Country councils, to be able to give the citizens service independently of their income and non-influential structural differences. The adjustment is built upon the so-called standard cost method, which contains four different parts.

In 2009 The National Land Survey of Sweden, Lantmäteriet, commenced a project intended to provide a new digital elevation model (DEM) of Sweden. The method chosen for the project was airborne laser scanning (ALS). In addition to information about the land surface the project will also provide information about the forest, this as a by-product. This data can be used to estimate forest variables such as height and volume. The estimates are often more reliable than what is standard today. This study is based on interviews with employees and members of the forest owner association Södra in southern Sweden.

AbstractThe assignment were assigned by Camatec Industriteknik AB. Camatec is a Karlstadlocated consulting company, they make everything from pilot studies to complete projects in mechanical design and calculation. They even have their own patented product, Camcoil. It is a winder for steel strips and is used for example with hardening of the steel strip. The assignment has been to solve the problems encountered by some customers within this product.

Extensive planting of the tree species lodgepole pine (Pinus contorta var. latifolia) during the 1970s and 80s has resulted in large areas now being available for commercial thinning. However, the varying quality of the stands creates a problem. The purpose of this study was to investigate, at the Torsby district of the Stora Enso forest company, how well the present computer records of the stands correspond to reality and determine which stands are, from a qualitative perspective, suited for timber production. Finding variables that indicate better stands would give Stora Enso the possibility of selecting qualitative stands which are more profitable to thin. The study included 32 stands containing at least 70 % Pinus contorta.

This paper is the result of a case study conducted at Uppåkra Mekaniska AB during the spring of 2006. The task that was presented by Uppåkra was to develop a basis for a decision for the planning activities at the company, so that in the future they can create lot-sizes which are based upon a total cost perspective. Total cost in regards to lot-sizing is defined as the sum of the administrative reordering costs and warehousing cost per stock keeping unit.To collect data a series of interviews and observations were conducted. This data was then used during the lot-sizing simulation and analysis. The 15 units that the simulation was conducted on were grouped into three item classes depending how many different machine setups they required during the production process.