Prismodeller för Facilities Management-tjänster
A study has been conducted on how organizations in Sweden administer costs of facilities management services internally. There are three main theoretical methods for administering costs. In the first method, costs are maintained on a central level; in the second method, costs are allocated and in the third method, internal transfer pricing is used. The aim of the study is to identify which methods are applied in practice, to evaluate whether the methods fulfill their intended purposes and to study the relationship between the methods used and the cost level of facilites management services. In practice, a large diversity of methods are used for facilities management costs. Some of the studied organizations use a combination of all three methods, while others apply only a single method. In general, allocation is the most widely used method within this area. Furthermore, the study found that the theoretical implications of the methods generally corresponded well to the objectives stated by the organizations. The main objective was to enhance the focus on costs followed by the aim to find a simple model. Finally, the study showed that internal transfer pricing seems to result in lower cost levels compared to the two other methods and that maintaining the cost on a central level seems to result in higher cost levels.