Target Costing slår sig fram på en allt bredare front över företagarvärlden som kalkyleringsprocess vid produktutveckling. Det kommer ursprungligen från Japan och används traditionellt av tillverkande företag som är i början av sin produktutvecklingsprocess. Target Costing skiljer sig från den vanliga kalkyleringsprocessen där man lägger ihop alla kostnader och gör ett vinstpålägg för att erhålla det slutgiltiga priset som kunderna skall betala. Istället utgår Target Costing ifrån kunden och vad denne är beredd att betala för en produkt. När kundens önskemål är fastställda jobbar man sedan mot de kostnadsmål som måste uppfyllas för att kalkyleringen skall gå ihop.

Bakgrund: Produktutvecklingsprocessen har på senare tid kommit att ses som en strategisk aktivitet som är avgörande för företagets överlevnad eftersom produktens utförande och kostnader till stor del fastställs innan tillverkning påbörjas. ?Target Costing? har sitt ursprung från Toyota i Japan och är en metod för strategisk kostnadsstyrning som har vuxit fram för att tidigt styra kostnader. Metoden används för att integrera kostnadsstyrning i produktutvecklingsprocessen i samstämmighet med kundkrav och företagets egna vinstkrav.Syfte: Syftet med studien är att beskriva och analysera hur ?Target Costing? används i produktutvecklingsprocessen på Volvo Construction Equipment i Braås för att ge kunskap till nya potentiella användare.

What does the Swedish church Västerås stand for today according to the employees and how do they want to profile themselves to the target group? What image and what expectations does the target group have of the Swedish church Västerås? How can the Swedish church Västerås communicate uniform, with the intent to create mutual value with the target group?The purpose of the study is to make recommendations to the Swedish church Västerås for their prospective communication plan by examining their profile and target group's image and expectations of the organization. The study also aims to examine how the Swedish church Västerås can communicate their brand uniform.The study applies a qualitative research with deductive approach. Data were collected through semi-structured interviews with a sample of the employees and focus groups with a sample of the target group.Better match between profile and image means that SkVs employees better understand the organization and can communicate more uniform which leads to a stronger brand identity. If SkV understands what is relevant for their target group, they can reduce the total cost of customer delivered value and thus increase the total value.

Modern missiles must meet higher and higher demands. They should be autonomous, have long range and still have a big effect on the target. To maximize effect on target some missiles not only minimize miss distance, but also try to hit with a certain angle; often perpendicular to the surface of the target. In this thesis a method to guide the missile in the terminal phase of its mission where both point of impact as angle of impact are specified. The method consist of two parts.

Dagens marknad tillåter inte många misstag. Produkter och tjänster måste möta kundernas behov för att bli framgångsrika. Produktutveckling måste därför primärt vara driven av kundernas behov hellre än av teknologiska möjligheter. Target Costing är en teknik för att strategiskt leda företag till framtida vinst. Genom att göra en uppskattning av det framtida försäljningspriset på en föreslagen produkt och därefter subtrahera den vinst man vill uppnå kan företaget räkna fram sin Target Cost.

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.

This is a report for a bachelor degree thesis in electronics at Umeå university. The target was to design a fully functional PCB-layout and then solder components to it. In order to do that I had to first proofread a schematic of the system to find things that were not correct and correct them. The project is a cooperation between the author and the company Calmon Stegmotorteknik. During the whole project the people at Calmon supported the author with the appropriate knowledge to complete the tasks.

The companies of today compete about the consumers? attention. In a society where the speed is increasing and the trends are constantly changing the marketing of today will soon be obsolete. This is something that is clearer in the fashion business where the consumers always are looking for news at lower costs. It?s no longer an economical question to be able to wear the latest fashion trends, the availability of cheap fashion clothes is constantly increasing.

Den tilltagande internationella globaliseringen gör att företag ständigt möter ökande konkurrens. På grund av den ökade globala konkurrensen kan företag inte längre bara sätta försäljningspriser som täcker deras kostnader för produkten, utan i dagens läge måste de även se till vad de tänkta kunderna faktiskt är villiga att betala. Det finns olika metoder för att prissätta produkter, traditionell självkostnadskalkylering och det nya synsättet target costing. Det finns författare som anser att traditionell självkostnads¬kalkylering tillhör förfluten tid i och med den globala konkurrensen. Många författare menar att det istället är target costing som i dagens läge bör tillämpas, och då framförallt av masstillverkande företag.

Umeå Energi are working towards a goal, that in the year of 2018, they will be completely climate neutral. As a part of this, one target is to reduce their grid losses by 4 % of the 2012 level, which corresponds to an overall reduction of the grid losses of just over 1.7 GWh. In many residential areas, the distribution grid is designed and rated for electric heating as the heating in the houses. As many of the houses later has been converted to other types of heating, their electricity use has decreased and the total power output from many of the secondary substations has decreased significantly. Because of this, many of these stations today are well oversized, which in turn means that the energy losses in these stations are unnecessarily high.In this degree project, 25 secondary substations have been studied, all located in residential areas in and around central Umeå.

During the fall of 2007 Uppsala University gave the course ?Projekt DV?. As a result of this class a publishing tool for real-time media came to be ShiShi TV. The purpose of this application was to introduce a new way to reach out to people. This was done with a video player on the Internet and a second one placed in a regular mobile phone.

This essay is a meta study of essays published at theInstitution of Library and Information Sciences at theUniversity of Borås in 2009. It aims to answer the followingquestions:What attitudes about new media can be found in essayswritten within SSLIS and are there traces of media panic inthe discourse?The theoretical framework of the essay is based on a theoryof the concept of media panic as defined by Kirsten Drotneret al, and the concept of moral panic as defined by StanleyCohen.The method used is derived from Klaus Krippendorff?sideas on content analysis, as published in the book ContentAnalysis. The method in this study uses computerizedsearches for target words. The target words used were:Internet, web, e-, blogg, facebook and twitter.

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.