The essay that you are now holding in your hand is a survey about how different companies calculate their logistic Costs and the activities which are included. We have examined five companies within the county of Kalmar. The research objective has been to study how aware companies are about their logistic activities and Costs. The conclusion of the report is that they put their logistic Costs together with other Costs which they distribute among their products. The companies identify additional logistic activities than Costs which regarding to us is one step in the right direction towards the awareness concerning future effectiveness in the business..

Many corporations turn to IT-outsourcing to focus more on their core competence or to cut the IT-budget. There is one caveat, the Costs presented at a first glance does not always present the entire truth. Instead the Costs run deeper and so-called hidden Costs exist beyond the contractual cost. Reducing these hidden Costs may very well be crucial to the entire IT-outsourcing endeavor. However many firms are not aware of these Costs and as such they have a reduced chance of success.

At a manufacturing company, due to the competition the price is reducedtowards the manufacturing cost. Therefore it is important to maintain control ofones Costs and keep calculations up-to-date.This thesis deals with cost accounting at a aluminium-processing company. The report focuses on calculating machine cost per hour since the manufacturing Costs are the major part of the total product cost.Managers on the company believe that the Costs they use in calculations todayneither is up-to-date nor advantageous in a market aspect and due to that their calculations need to be revised. The machines cost per hour is a major part in the manufacturing calculation. The company wants to provide a competitive price that also covers their Costs.

This bachelor?s thesis examines Costs of welfare services in municipalities of the region of Västra Götaland in Sweden. Previous research provided reasons to expect a link between Costs of welfare services and demographic changes. Furthermore, Willam J. Baumol?s theory about ?the cost disease? also provided reasons to expect a link between welfare services and salary levels.

The purpose of this essay is to identify the Costs of illness in different organizations, and compare the calculated result with the actual result in their annual reports.We collected information thru interviews with the personnel manager in the selected organizations, and used the annual reports to add necessary information.When we applied our model, we found that the selected organizations, in some cases, have a cost of illnes which is up to seven times higher than shown in their annual reports. It?s, in general, the Costs that aren?t related to the salary (additional Costs), which are much higher than shown.The absence of a model that calculates the Costs of illnes can result in wrongful decisions. If a model would be applied in an organization, it should increase the awearness of the actual Costs of illnes, which can lead to better decisions througout the whole organization.This report is written in Swedish..

Research and Development-Costs constitutes an important part in contemporary companies. R&D are treated differently depending on their definition and how the historic value is decided. The main goal for this essay is to bring clarity to how the definiton of the term R&D is decided in accounting as well as in tax law. Another goal is to decide how the historic value is calculated. It is also interesting to examine under which circumstances the Costs can be activated in the balance sheet, and under which circumstances deduction for the R&D-Costs may be allowed.

This thesis? objective is to evaluate the recently proposed Shy (2002) approach of estimating consumer switching Costs. We apply Shy?s method for estimating switching Costs on the Swedish markets for bank deposits and telecommunications. The evaluation has been achieved by comparing estimated results to economic theories, related empirical studies, and our expectations.

The use of gabions means a reduced amount of filling material in the road section and a more narrow construction. Also the use of limestone cement columns can be reduced. All together this results in lower Costs. The columns stand for about 55% of the total Costs for the road. If gabions are used you can reduce the total Costs with over 10%..

The paper, with a brief summary of timber floating in Sweden and also of some previous re-search in this field, contains a study on Costs for timber-floating in the river Dalälven located in central Sweden. The public used timber-floating system in Dalälven and the historical background about this activity is described. The study is focused on the total Costs for timber-floating in the public open floating system in Dalälven from 1900 to 1970, the year before the timber-floating was definitively closed down. Also the Costs for separating the logs of a specific owner when they reached the point where they could be separated from the timber of other owners are analyzed..

The legal situation of companies Costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these Costs according the principles of research and development. If there is any reason to classify the Costs differently, it could mean that immediate deduction not will be allowed. For this reason it is important to establish what the legal situation would be in a more nuanced tax law classification. The tax law categories that will be analysed in the thesis are research and development, inventories, intangible assets, stocks and ongoing projects. The purpose of this thesis is mainly to give examples of what such an income tax law classification can look like.While dealing with the problems of classifying the Costs some situations of competition will occure.

This thesis describes the new construction of a small house and it includes studies of three heating systems: geothermal heating, district heating and pellet. The purpose of this thesis is to project a small house which can manage Building Regulations, BBR conditions and then examine three possible heating systems for the small house. This thesis is a literature study which gives an understanding of the heating systems technical structure, properties and Costs. An empirical study completes the literature study by giving a deeper understanding of district heating Costs and pellet Costs. The empirical study contains two interviews, one of which was conducted in a district heating corporation and the other interview was conducted in a pellet corporation.

This thesis describes the new construction of a small house and it includes studies of three heating systems: geothermal heating, district heating and pellet. The purpose of this thesis is to project a small house which can manage Building Regulations, BBR conditions and then examine three possible heating systems for the small house. This thesis is a literature study which gives an understanding of the heating systems technical structure, properties and Costs. An empirical study completes the literature study by giving a deeper understanding of district heating Costs and pellet Costs. The empirical study contains two interviews, one of which was conducted in a district heating corporation and the other interview was conducted in a pellet corporation.

All companies wants? to be as profitable as possible. The company in question is one of the leaders in it´s field in Sweden. In order to increase profits as much as possible it is important to identify and eliminate eventual quality defect cost as far as possible.This study was performed in Huddig AB, and the purpose of this study is to try to develop a routine for monitoring the quality defect Costs, and to improve communication and create feedback between production and aftermarket.In addition to an extensive literature review on quality defect Costs most of the work have been conducted at the company. Own observations and interviews have been done with the staff to get a picture of the current situation and to try to come up with improvement proposals.During the study it was proved that much of the quality defect Costs in essence, derived from the production, which is seen as positive because it is the easiest part of the company to improve.

A study has been conducted on how organizations in Sweden administer Costs of facilities management services internally. There are three main theoretical methods for administering Costs. In the first method, Costs are maintained on a central level; in the second method, Costs are allocated and in the third method, internal transfer pricing is used. The aim of the study is to identify which methods are applied in practice, to evaluate whether the methods fulfill their intended purposes and to study the relationship between the methods used and the cost level of facilites management services. In practice, a large diversity of methods are used for facilities management Costs.

Costs of maintenance on agriculture machines is something that many farmers has a low knowledge of, it can depend on low interest or that the farmer don?t have enough time. To make it easier for the farmers they can use many computer programs which are available on the market. In this program they can calculate their Costs of maintaince on their agriculture machines, for example STANK and JTI machine calculation program. Most of this program is using Svensson (1987) Costs model whish was made in Sweden in the middle of 80 decade in a large study.