This thesis has been carried out at Diac Metal AB at Torsvik outside of Jönköping. The company produces parts for, amongst others, office furniture and store equipment. The essay will be concentrated on one detail which is included in many of their products.Today the company uses an ordering quantity based on experience which is rarely updated. Furthermore the operations are performed in both the company?s own engineering workshop but also an external workshop.The purpose with the report has been to check whether an updating of today?s batch shaping and ordering system can mean simpler storage control and possibly cost reduction.

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.

This paper examines the reasons behind firms considering backsourcing. While firms experience problems with their outsourcing activities, backsourcing emerges as an alternative solution. Firms primarily take cost considerations into account when reconsidering their outsourcing practices, but this only scratches the surface. A deeper analysis is needed, since cost increases arise from issues such as quality defects and cooperation problems. Even though production costs are low, outsourcing always implies transaction costs.

This thesis examines the emissions costs of Swedish aviation and their degree of internalisation under current economic instruments. The results show that the degree of internalisation spans from practically zero for a long-haul flight to 6 per cent for a typical domestic flight, where the climate cost, including high-altitude impact, makes up the main part of the cost. To inform evaluation of the consequences of this underinternalisation, or attempts to correct for it using price instruments, the price and income elasticities of international leisure air travel from Sweden are estimated using household expenditure data and two different price measures. The resulting elasticities are very high ? 2.03 or 2.04 for the income elasticity and -2.53 or -1.88 for the price elasticity ? and should be interpreted cautiously due to data limitations, especially for the price elasticities.

Abstract ? ?Costs to consider in connection with the implementation of a new ERP system?Date: January 8th 2013Level: Master thesis in business administration, 15 ECTSInstitution: School of Sustainable development of society and technology, Mälardalen UniversityAuthors: Sanna Hellblom-BjörnTitle: Costs to consider in connection with the implementation of a new ERP systemTutor: Cecilia LindhKeywords: ERP-system, business system, implementation, implementation costsResearch question: What costs and issues should companies take into account in order to  establish a realistic budget in connection with the implementation of a new ERP system, and increase the chances for a successful implementation?Purpose: The purpose of the paper is to investigate the hidden costs that may arise in connection with the implementation of an ERP system that companies should take into account in order to establish a realistic budget. The paper will also examine how companies can reduce their costs and affect the outcome of the implementation. It should be investigated by means of interviews, reports and articles.Method: In order to answer the question in the paper secondary data is collected in the form of articles, books and reports. Primary data was collected through interviewing a company that has implemented a new business system, a company that performs implementations and a Senior manager of ERP Services.

Forestry supply chains are a significant part of the Swedish economy. These supply chains are highly susceptible to storms damage. In late 2013 Sweden was hit by multiple storms. This leads to the possibility to research how supply chains react to the shocks that storms cause. The aim of this thesis is to research the costs that storms increase, the actions that are taken within the forestry supply chain, as well as possible benefactors from storms. This thesis bases on previous work on supply chain mapping and cost theories.

The purpose of this study is to highlight how a ring road and an external retail establishment may affect the city commerce. Umeå is the study object with interesting undergoing changes including a new external retail area south of the city and a new transport route that will lead the through traffic around the city.The study is based on a review of previous studies and a qualitative method. Four interviews were conducted with people who have a connection to commerce and/or municipal planning and where considered able to contribute with rich and relevant information. The result shows that the commerce in Umeå will be significantly strengthened in the context of a new external commercial establishment when the city?s overall attractiveness increases.

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.

The interest in businesses active on the countryside and their funding situation has increased in recent years. In a survey, conducted by Leif Berndtsson (2003), it was reported that there is a lack of external capital in rural areas. According to Berndtsson (2003) the lack of external capital inhibits the rural firm?s growth. The essay attempts to answer whether the shortage of external capital is a factor that inhibits development for rural businesses.

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 effect of the salary system and age on the internal and external motivationThe purpose of the study was to examine how a fixed salary with commission and only a fixed salary, and age affect the internal and external work motivation of sellers. This was studied by a questionnaire and participants were sellers in the call center industry in Sweden. In total there were 112 sellers from nine different companies that responded to the survey. The respondents were divided into groups based on pay systems and age. The measuring instrument used was the Work Extrinsic and Intrinsic Motivation Scale which classifies the motivation of internal and external based on six subscales.

Abstract We have in this thesis examined two elite hockey clubs in the Swedish Elite League, Brynäs IF and Linköpings HC. Our questions revolve around how they set themselves to bring in an external owner of the club. Our aim was to examine how Linköping and Brynäs stands on the issue of the external owners of the club, which is currently regulated by Riksidrottsförbundets 51/49%-rule which means that the club must control at least 51% of the club while external shareholders can take up to 49 %. Then, we compare the clubs with each other. Interviewees have been clubs club CEO:s and supporters club chairman.

The construction industry has been heavily criticized in the past few years for its development of productivity compared to the manufacturing industry. In 2009 the Social Care Center developed a report that treated och criticized different errors within the construction industry. For instance competence, construction errors and performance had showned bad results which had to be improved. A common sentence within the building industry is that ?every project is unique?. Today it?s common for a construction company to have costs for material and services which exceeds two-thirds of the total cost.

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..