This study presents a holistic view of which factors small and medium-sized enterprises (SMEs) have to consider, in moving their Customer order decoupling point (CODP) further from the customer, thereby becoming more customized. The study also investigate whether SMEs and larger enterprises differ in the strategic questions relating to what influences an enterprise to become more customized, which prerequisites are required and which problems enterprises should anticipate and prepare for. These questions are important, given that strategic change is challenging, and can take considerable time to accomplish; it therefore needs to be based on the right decisions. This study is motivated by the fact that the markets SMEs are selling to tend to become more and more complex and harder to anticipate. Increased globalisation and use of IT and ICT have lead to greater uncertainty in customer demand.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

The most dominating type of company in Sweden is the small-sized business and it usually lacks its own marketing department. The purpose of this paper was to analyze several small Swedish businesses which are specialized in different sectors of the Mechanic/Technology industry but they are similar in terms of having niched products and they are leading companies in the world. The objective was to do research about how small businesses work with marketing despite its lack of resources and capital.This survey has shown that customer contacts, customer relationships and especially for those investigated companies, it was very important to focus on globalization and product development in order to build a Point of Difference..

The purpose of this paper has been to describe the project manager's experience of the customer relationship in customer order projects. A qualitative interview study has been conducted in which seven project managers were interviewed. A thematic analysis resulted in four overall themes. The results showed the importance of a clear, responsive and open communication as well as a large degree of customization to meet the customer the best way as possible. The experience was also characterized by a dynamic relationship and the importance of the customer's expectations.

The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

This paper examines the customer relationships of a telecom operator and how their customer accounting is done. The aim is to use the framework developed by Lind & Strömsten (2006) to categorize customer relationships and see to what extent the framework predicts which type of customer accounting method is used for each customer relationship. A case study was made at Telenor Sverige AB where different customer relationships are identified and linked to the customer accounting techniques that are used for financial measurement of the customers. Findings include that all but one of the customer relationships described in the framework were recognized at Telenor and that most customer accounting techniques mentioned in the framework were in fact used and associated with different customer relationships. The results of the case study also highlight that some differences exist between the predictions of the framework and the observations at Telenor..

The aim of this thesis is to describe how service companies through adjustment of the customer?s zone of tolerance can influence customer?s perception of the service during the processes of service delivery and create customer satisfaction. The method used was case study approach utilizing personal interviews, which were conducted at two service companies. The study showed that the aspects of the service that have greatest importance for the customer?s assessment of the service and customer satisfaction among others are personal treatment and that personel behave in the way that makes the customer feel itself taken good care of and unique.

The purpose of this report is to come up with possible improvement suggestions to the distribution central at Götene Stål & Verktygs AB (GSV). GSV is a wholesale dealer located in Götene. The company doesn?t produce anything it self, it buys in products and sells them to customers.The distribution central at GSV is the place where the products comes in and gets ready to deliver.To come up with possible improvement suggestions we started with process mapping over the main process and the distribution centre process. The main process here is from the point where the customer gives GSV an order to the point where GSV deliver the order.Our result shows that the major problem in the distribution central at GSV is the big volume differences in the incoming goods.

The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

Much attention has been directed to Charity Foundations and how they use the donations given to them. Donators and external organisations put pressure on and evaluate the performance of Charity Foundations. The purpose of this thesis is to increase the understanding of how Charity Foundations handle the pressure from external parties through a qualitative case study of one Swedish Charity Foundation. The most important external factors have been identified and the accountability relationships between each party and the Charity Foundation have been examined. The empirical material was collected through semi-structured interviews and from written sources.

The most dominating type of company in Sweden is the small-sized business and it usually lacks its own marketing department. The purpose of this paper was to analyze several small Swedish businesses which are specialized in different sectors of the Mechanic/Technology industry but they are similar in terms of having niched products and they are leading companies in the world. The objective was to do research about how small businesses work with marketing despite its lack of resources and capital.This survey has shown that customer contacts, customer relationships and especially for those investigated companies, it was very important to focus on globalization and product development in order to build a Point of Difference..

Purpose: The study aims to, from a companys point of view, describe how strategic work with customer loyalty is done.Conclusion: Another possible way to try to create loyalty is to exceed the expectations whether the customer is a member of the loyalty program or not. A strong brand with a good reputation can also contribute to a stronger loyalty. Reward systems gradually reward the customers since they first need to collect points, or in this case miles, to be able to use them later on. The staff is often educated in service to be able to interact with the customer in a professional manner. One way to interact with the members of the loyalty program is through profiles on the internet.

In recent years, customer profitability has become a focal point of academic discussions on business performance. However, researchers remain divided as to how evaluation of customers ought to be conducted, resulting in uncertainty of how accounting systems should be adapted to prevailing conditions. This paper aims to investigate the application of customer accounting techniques and the role they play in the organisational and commercial context in which they take place. In a case study of Billerud, a Swedish company providing materials and services for packaging solutions, the interplay between customer accounting techniques and customer relationship characteristics has been examined through the application of a theoretical framework developed by Lind and Strömsten. Particular emphasis has been put on deviations from the prescribed pattern of the framework.