Kostnadskalkylering på Banverket
The purpose of this thesis is to analyze and propose improvements to the current procedure for cost estimations of purchased maintenance work at Banverket, the Swedish rail administration. This governmental institution is responsible for the procurement of maintenance services for the country?s railroad network through open tenders. Due to the generally low number of contractors, it is particularly necessary to establish accurate cost estimates in order to assess the offers and ensure that a fair price is being paid to the suppliers. Several flaws associated with the current practice are identified and analyzed according to cost accounting theories. The crude, experience-based methods currently employed fail to acknowledge indirect costs properly and use inputs that are unsuitable for the purpose. Due to the poor quality of the estimations, Banverket?s management control suffers and the organization is unable to reject or renegotiate overpriced offers. The evaluation leads to a normative part where a suggestion for how to revamp the current practice is given. The aim of the proposed system for cost estimations is to provide a method by which fair prices are calculated in accordance with theory. This will enhance the precision of the estimates, thereby mitigating the adverse effects of the current procedure.