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.

Kopplingar mellan interna prestationsmätningar och ständig förbättring undersöks genom fallstudie av IKEA Food Service. Uppsatsen genererar fem hypoteser kring ämnet..

At the time being there is limited experience within turbine decommissioning in Sweden and the economic effects are unknown. Despite this, there are expectations that revenues generated by sales of materials will cover decommissioning costs. The model developed identifies thirteen parameters that vary between different types of turbines and that affect the economic consequences of decommissioning. The three most important parameters are turbine location, tower material, and the scope of decommissioning. Trends in the wind energy industry show that these three factors are developing in a manner that increases decommissioning costs dramatically.

Denna undersökning behandlar om det finns en skillnad i hur Total Quality Management, TQM, och rivaliserande teorier påverkar prestationen hos företag. Dessutom undersöks om det finns en skillnad mellan de företag som är rutinorienterade gentemot de som är kunskapsorienterade. Totalt skickades en elektronisk enkät ut till 265 företag, inom en snarlik bransch, lokaliserade runt om i Sverige. Totalt erhölls 49 svar vilket motsvarar en svarsfrekvens på 18,5%. I takt med att konkurrensen hårdnar inom affärsvärlden blir det allt viktigare att hitta nya strategier för framgång.

Abstract Title: Total Cost of Ownership ? Revealing the true cost of owning and operating equipment. Authors: Anna Bladh Anna Ström Tutors: Michaela Boye, Parts and Service, PTD, Alfa Laval Göran Berg, Parts and Service, PTD, Alfa LavalCharlotta Johnsson, Department of Automatic Control, LTH, Lund UniversityBertil I. Nilsson, Department of Industrial Management and Logistics, LTH, Lund UniversityCarl-Henric Nilsson, Department of Business Administration, Lund University Core issue: ?Which costs should be included in a general Total Cost of Ownership model regarding centrifuges, and what input variables are needed in order to calculate those costs in a user-friendly way and with a maintained level of accuracy?? Purpose: The theoretical purpose of the thesis is to identify the cost items that have the greatest impact on a TCO calculation for a centrifuge.

Stormwater from trafficked areas often contains high pollution levels. In traditional stormwater management design, stormwater is first transported away through piped networks, and then in most cases passes through oil separators before finally reaching the recipients. While this traditional method removes certain pollutants from the stormwater, it does not reduce the total flow, as in the case of ecological stormwater management. In the ecological method the stormwater is not simply transported away, but is recirculated through infiltration, percolation, and detention. The aim of this study is to investigate possible advantages of ecological management designs, in contrast to traditional management.

Ett affärskoncept har tagits fram och resulterat i en marknadsplats. Marknadsplatsen är en webbsida och mobil applikation vars syfte är att skapa värde av resursers bokningsbara tider som idag har generellt låg beläggning hos aktivitetsanläggningar inom sport, kultur och nöje.Marknadsplatsen är tänkt att samla ett brett utbud av lågbeläggningstider inom olika aktivitetstyper som är typiska vardagsaktiviteter som vänner gör tillsammans. Tanken är att bygga ett starkt varumärke för marknadsplatsen med det tydliga budskapet att "marknadsplatsen tillhandahåller ett brett utbud av prisvärda erbjudanden inom sport- och nöjesaktiviteter, om du väljer att anpassa ditt schema utifrån anläggningarnas lågbeläggningstider". Dessutom är det tänkt att marknadsplatsen ska ha funktionalitet som gör det enklare för användare att boka en tid via marknadsplatsen, genom att synkronisera de olika alternativ av aktiviteter och tider som personer inom en grupp av vänner är intresserade av. Marknadsplatsen är tänkt att riktas till målgrupper med personer som har flexibla scheman, framförallt egenföretagare, studenter och pensionärer.

Detecting small signals with a comparator demands that the total voltage offset is lower than the actual signal. The total offset includes the voltage offset in the comparator and the voltage offset that is created by the offset currents that flows thru the load at the comparators input. The goal with this comparator that has been developed has been that it will have a total voltage offset at maximum 500 uV. The comparator does not need to be extremely fast or does not need to operate in a big frequency area. To have all the flexibility that is needed a full custom technique is used.

In an attempt to prevent ground damage and to reduce harvesting costs, StoraEnso's districts Värmbodal and Fryken, selected a number of final felling areas where the base roads have been marked by planners in the districts. The parties involved in the experiment are mainly planners, harvester operators and forwarder operators. The purpose of this paper is to determine the findings of this trial and to find cost savings or lost revenue. This has been done with a sample of interviews from the involved parties who logged the chosen felling areas. Literature about the interview process has been used to facilitate data collection, interpretation and analysis of the material. If we look at profitability based on assumed income and expenditure, revenue per MWh would be 63 SEK.

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.

This thesis deals with the concept of how price affects demand for a good by estimating various price elasticities of demand for snu sold in Sweden. Information was gathered on price development for snus and cigarettes as well as sales data from Swedish Match, the largest supplier of snus in Sweden. Income-, price- and cross-price elasticities were estimated based on log-log regression. Results show that snus is an inelastic good since the coefficient for price of snus was -0.536. This proved that a 1% increase in price causes a 0.536% decrease in quantity demanded.

This report will point out the income for a scania plant production farm, this has been estimated through a case study. The outcome of this report will later be used to calculate a reasonable leasehold charge. This case study is solitary based upon this particular studied farm, at this very point, and can therefore not be used as a general guide. The reason why this particular scania plant production farm has been selected, is because the author is born and raised at the farm and has the intention to run the farm in the future. The chosen farm for this report is based in the southwest of scania and cover 300 hectare of plant production. The crop rotation consists of autumn wheat, sugar beats, spring wheat, spring barely, winter rape and fallow. The farm owns all machinery required.

The purpose of this study is to explain how the value of sawn wood changes when sawn wood are cut in 30 respective 60 cm lengths. The raw material into the saw mill will mainly be bucked in 30cm and 60 cm modules. There will also be two alternatives where the timber will be bucked special lengths, 370, 490 and 550 cm but also in 490 and 550 cm.The method used for the study is to simulate both cutting and sawing the woods. For cutting the simulator Timan is used and for sawing the simulator Timberopt is used. When data is generatedfrom the simulators, calculations of some key figures is done and also how much the revenue need to be increased for the sawn wood in order to cover for the increased costs of changing sawn woodfrom 30 cm to 60 cm modulesThe conclusion is that the single biggest reason, impacting the value of the sawn wood is the cutting at the saw mill.When going from 30 to 60 cm modules, the impact will be that the customers to the saw mill must pay more to increase the revenue by at least 10% for the sawn wood in order to justifice the changein production.It is also possible to increase the value of the products further by bucking the timber in three lengths, 370, 490 and 550 cm, in order to get 12 % increase of the share of longer sawn wood (>= 480 cm)..

Culture Management Cultural management administration producent KKE management.

Bakgrund och problem: Intäkter är en viktig post i den finansiella rapporteringen för användares beslutsfattande. Dock omgärdas intäktsredovisningen av flera svårigheter gällande bedömningar av när och till vilket belopp intäkter ska redovisas. Detta är speciellt ett problem vid redovisning av uppdrag som löper över flera redovisningsperioder, vilket är vanligt i byggbranschen. IASB har haft ett förslag till en ny standard för intäktsredovisning ute på remiss och IASB:s främsta syfte är att redovisningen ska vara användbar för användare av finansiella rapporter. Införandet av en ny standard kommer att innebära förändringar i byggbolagens redovisning och därmed även användbarheten i redovisningsinformationen.