Calculations are an important part of planning around a construction project. From concept to completion of the project calculation is a tool to try to predict the actual cost. During the production stage in particular, deviations occur which makes the actual cost different from the calculations.This thesis is done in collaboration with JM Residential Stockholm. The study includes a Cost follow-up in which a comparison was made between the calculated production cost and actual cost for the five projects. The aim of the study was to observe the most common reasons that a project deviates from the calculated production cost and then summing these causes in a number of categories.

This thesis is carried out at Portsystem 2000 AB who manufactures and markets industrial doors and docking systems. The background to this thesis is that the company?s management considers that their follow-up process of cost accounts is not fully functioning.The aim with this report is to investigate and describe the present procedure of the follow-up process concerning the time of operations and come up with suggestions for improvements. This thesis is performed within the range of the following areas: Information systems, quality, processes and cost calculation. The main method we used were semi structured interviews with a fairly opened framework.

The cost of forwarding corresponds to about one tenth of the forestry industries raw material cost. This gives a motive to do good follow-ups to get a good overview of the forwarding distance and, thus, enable improvements. Follow-ups are also justified by the possibility to make more accurate calculations of the harvesting costs, if better estimations of forwarding distance are achieved. Today (2009) Stora Enso has GPS and vehicle-computers in most of their forwarders. These are used mainly for the forwarder to follow the tracks of the harvester and for the planning leader to see how the forwarder has been driving within the stand.

This study investigated the performance and cost of scarification with a tractormounted excavator. Due to variations in terrain conditions the performance variedbetween 0.08 and 0.11 ha/E15h and, with a machine cost of 366 SEK/h, the cost ofscarification varied between 3 330 and 4 750 SEK/ha..

The purpose of this essay is to identify costs for providing First-line and Second-line support, and then allocate these cost to different goods and services (cost objects) being supported. The thesis also intends to improve the overall cost awareness in IT settings..

This report is a B.Sc. Forestry thesis work at the school for Forest Management, SLU. The work was an assignment from the forest owners? association Mellanskog. The aim of the work where to investigate the economical result of removing undergrowth trees before first thinning, and a follow-up of the contractors and their compliance with Mellanskog standards. This thesis work was divided in three parts: The first was to find a relation between the net volume from the first thinning and the cost of cleaning undergrowth trees. Secondly there was a follow-up in the field, to investigate whether the contractors have done the undergrowth cleaning according to Mellanskog?s directives.

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.

This report is a B.Sc. Forestry thesis work at the school for Forest Management, SLU. The work was an assignment from the forest owners? association Mellanskog. The aim of the work where to investigate the economical result of removing undergrowth trees before first thinning, and a follow-up of the contractors and their compliance with Mellanskog standards. This thesis work was divided in three parts: The first was to find a relation between the net volume from the first thinning and the cost of cleaning undergrowth trees. Secondly there was a follow-up in the field, to investigate whether the contractors have done the undergrowth cleaning according to Mellanskog?s directives.

ABB and Prevas have initiated a collaboration to sell a system to optimize steel industry furnaces, called FOCS. The purpose of this thesis is to investigate possibilities for integrating Prevas FOCS and ABB 800xA.The result of the investigation is used for an implementation of a prototype of the integrated system. The study shows a general method that can be used when implementing two software systems. The prototype of the integrated systems is made with usability principles in mind. This is a very important aspect in order to create a good working environment for the operators of a steel plant.

Does goodwill affect the cost of capital? Goodwill is an asset which is characterized by much uncertainty regarding both what it is and how much it is really worth. Based on economic theory about information risk and principal-agent problems as well as theory regarding the cost of capital we test for the hypothesis that debt and equity investors perceive goodwill as something risky and hence demand compensation for taking on this extra risk. The proxies used for the cost of capital are cost of debt, beta and the EP-ratio. On a general level we find that increasing the level of goodwill seems to result in higher cost of capital as represented by the three proxies.

Background: outsourcing is one of the most obvious and continuous trends that has been able to study during the past ten years and also has had a strong development in the industry. What consequences will follow from an extended outsourcing? Purpose: the study?s overall purpose is to investigate what possibilities and risks that can be connected to an outsourcing decision and how the order of the service will handle the risks. The study will also investigate what management philosophy that will be used and regulate the outsourcing relation and how the company?s strategy will affect the decision and how the process of outsourcing will look like.

The purpose with this study is to compare different systems of grain storage from a financial point of view. Grain that is supposed to be fed to laying hens. The systems that were compared were different airtight storage of grain and a system of conventional storage. To make this case study I choose to compare four different systems. In the case study there was one system with bin drying of the grain, two systems with airtight storage of the grain and one system where you buy dried grain during the season. I made several of capital investment appraisal where I found the cost of each system, then I took the cost and divided it with the total grain use and calculated the cost for each kilogram of grain, and also the cost of the feed. Then I compared the cost from my case study with the cost of buying feed. All the systems except for one, gave a lower cost for the hen feed than buying feed from a dealer The best system, witch were bin drying lower the cost with about 80 000:- SEK.

Quality assurance means to systematically work for better understanding of the customers needs, demands and expectations. The goal for this study was to investigate how quality can be assured in the job follow up that is made by forestry contractors after soil scarification and planting. The study consisted of a description over the current follow up process at SCA forest AB Jämtlands forest administration, analysis of current follow up situation and an investigation of follow up process made by contractors in other line of business. The first step was a statistical comparison where the own follow up made by contractors were compared with follow up made by SCA them selves over 100 stands. Two soil scarification contractors and two planting contractors carried out the silvicultural measures. The results showed that significant differences between a number of quality factors measured, for example number of approved plants or approved scarification points, average score on stand and number of totally planted plants.

The Swedish bank Handelsbanken has, according to their own way of measuring, been more successful than a weighted average of their competitors during the last 38 years. They have also handled the recent financial crisis, as well as the one in the 1990´s, better than most other banks. This paper studies their management control system at branch level in order to identify the controls which have been enforced to ensure that a low risk level is retained in the lending. The controls that have been identified are; (1) A decentralized organization with the offices as profit centers where the manager has restrictions regarding risk level and the results are measured as K/I (cost/revenue). (2) The absence of bonuses and individual follow-up regarding performance measurement.

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.