Investeringskalkylering
en kartläggning och analys av kalkyleringsarbetet på Volvo Construction Equipment
Investment CalculationMappingImprovement measuresInvesteringskalkyleringKartläggningFörbättringsåtgärder
Problems: How does Volvos CE: s four Swedish plants work with investment appraisals? Does the work differ between the plants? If differences exist, what can be improved in order to make the work more uniform? Purpose: To map the work with investment appraisals at Volvo CE: s four Swedish plats, to analyze differences in work between the plants and give proposals to a more homogenous working.Method: A method of qualitative nature. The study mainly contains raw data from semi structured interviews. Secondary data, such as internal policy documents and documentation of completed investment projects, has supplemented the raw data. Analysis: The mapping shows significant differences in work with investments between Volvo CE: s Swedish plants. A big difference between the plants is the extent of which they use investment appraisals in the investment process. Common to all plants are the deficiencies in establishing post calculations.Conclusions: Study proposals for improvements that will lead to a more homogenous work include that project managers at each plant in the future should work for a common project model. Proposals also include that a Business Case containing a common calculation template with investment calculations shall be made in the investment projects. Post calculations are also recommended at projects which a Business Case has been made. The post calculations will allow a comparison between forecast and outcome. Finally, it is proposed that an investment council with representatives from each plant is formed.