Lagerkostnadsarbete i teori och praktik
En fallstudie av lagerkostnader på ett sågverksföretag
This thesis investigates how inventory management is practiced at a Swedish sawmill company, how practice differs from theory in this field and how the company could make more use of this theory. To do this we have performed a study on relevant literature and compared our findings with a field study on Moelven Valåsen AB. Our analysis shows that a large gap between theory and practice exists. We identify several reasons to this, including some sector specific problems when calculating cost rate for timber inventories. Suggestions on solutions to these problems and an example of how a cost rate can be estimated with relatively simple means are presented. By identifying the problems with applying today?s theory in practice and giving this concrete example we hope to reduce the gap between the academic world and the sawmill industry. However, further research is needed to align theory with practice and improve its applicability on the sawmill industry.