El objetivo de la investigación está enfocado hacia el análisis de la correcta asignación del sistema de costeo ABC y la forma cómo influye en la toma de decisiones gerenciales en las empresas del sector servicios de publicidad. Para tal efecto, se situó el estudio en la población de las empresas publicitarias en Lima Metropolitana, de donde se tomó como muestra diez empresas, perteneciente al distrito de Miraflores, jurisdicción con mayor número de empresas de este sector. Con estos participantes se realizó un análisis sobre la viabilidad de la metodología de costeo ABC en el rubro publicitario, para luego, con la información brindada, fortalecer la aplicación de esta metodología a la empresa LUCYMARK S.A.C., en donde se realizará el estudio a profundidad. La investigación es de tipo no experimental, con un diseño transaccional correlacional. La primera variable de investigación es el sistema de costeo ABC, la cual se midió de acuerdo a los recursos, actividades y la cadena de valor. La segunda variable es la toma de decisiones gerenciales, basado en la medición de los indicadores, decisiones estratégicas, rentabilidad y ventaja competitiva. Por otro lado las técnicas de estudio utilizadas es la entrevista y luego la encuesta en ese orden; Por ultimo y en base al objetivo principal de la investigación se determinó que la correcta implementación del sistema de costeo ABC influye positivamente en la toma de decisiones gerenciales; esto de acuerdo a dos puntos clave que las empresas del sector deben desarrollar, que es la optimización de las actividades implementadas y el correcto desarrollo de la cadena de valor, este último por reflejar los procesos establecidos, las actividades primarias y de apoyo. / The objective of the research is focused on the analysis of the correct assignment of the ABC costing system and the way it influences management decision-making in companies in the advertising services sector. For this purpose, the study was placed on the population of advertising companies in Metropolitan Lima, from which ten companies were taken as a sample, belonging to the district of Miraflores, the jurisdiction with the largest number of companies in this sector. With these participants, an analysis was carried out on the viability feasibility of the ABC costing methodology in the advertising sector, and then, with the information provided, strengthen the application of this methodology to the company LUCYMARK S.A.C., where the in-depth study will be carried out. The research is non-experimental, with a transactional correlational design. The first research variable is the ABC costing system, which was measured according to resources, activities and the value chain; The second variable is managerial decision-making, based on the measurement of indicators, strategic decisions, profitability and competitive advantage. On the other hand, the study techniques used is the interview and then the survey in. Finally, and based on the main objective of the research, it was determined that the correct implementation of the ABC costing system positively influences management decision-making; This according to two key points that companies in the sector must develop, which is the optimization of the activities implemented and the correct development of the value chain, the latter reflecting the established processes, the primary activities and the support. / Tesis

This study examines how a reader in the Swedish subject can be used in the younger ages ofSwedish schools to meet the requirements of equal education in Sweden. The reader is a partof a teaching material called the ABC-klubben and is based on the same story but available inthree different levels of textbooks.The Study analyses how the different books differ between each other and how the techingmaterial can be used in its whole to increase the equal education. The study shows that in itswhole and if the material are used to create a shared reading experience between everyone inclass, it do contribute to equal education for students. The material has some difficulties andthe teacher needs to be aware he or she may need to compensate for some parts of thematerial.

Syfte – Syftet med studien är att identifiera enskilda parametrar på artiklar för att möjliggöra optimerad lagerstyrning i ett tillverkande företag med kundorderstyrd produktion. För att besvara syftet har tre frågeställningar formulerats. Vilka parametrar behöver tas hänsyn till för att optimera lagerstyrningen? Vilka parametrar kan identifieras i ett tillverkande företag med kundorderstyrd produktion? Hur kan identifierade artiklar användas inom lagerstyrning? Metod – Studien initierades med en förstudie för att belysa problematiken kring ämnet och dess kontext. Förstudien i kombination med en litteraturstudie bidrog till skapandet av syftet och formuleringen av studiens tre frågeställningar. Vidare är studien utformad enligt typen enfallsdesign där intervju användes som datainsamlingsmetod. Intervjun bidrog till kvalitativa primärdata där syftet var att åskådliggöra nyckelpersoners kunskap om det studerade ämnet. Resultat – Identifiering av viktiga parametrar för att optimera lönsamhet och lagerstyrning i ett företag är utmanande. Problematiken kring detta ligger i att identifiera rätt parametrar anpassade för ett företags produktionssätt samt belysa hur dessa ska implementeras. Denna studie behandlar parametrar, vilka är viktiga i kundorderstyrd miljö med hänsyn till olika funktioner i ett företag. Resultatet beskriver dessa parametrar samt påvisar hur parametrarna med fördel används i en ABC-klassificering för att styra lagret effektivt och lönsamt. Implikationer – Ämnesområdet kring lagerstyrning är väl utforskat inom existerande litteratur vilket bidrar till mindre utrymme att generera ny kunskap inom området. Trots detta bidrar denna studie till ny kunskap vilket stärker nuvarande forskning beträffande lagerstyrning i kundorderstyrd miljö. Detta då insamlad teori i kombination med empiri öppnar upp till nya fakta att ta i beaktande. Begränsningar – Studien omfattar enbart ett fallföretag vilket därtill påverkar studiens generaliserbarhet. Då studien fokuserar på lagerstyrning utifrån fem funktioner på fallföretaget kan inte studien generaliseras fullständigt mot andra likande företag. Vidare kan begränsningar återfinnas inom datainsamlingen där bara specifikt utvalda personer intervjuats vilket kan påverkat studiens resultat. / Purpose – The purpose of the study is to identify individual parameters on articles to enable optimized inventory management in a company with customer-controlled production. Three questions have been formulated to answer the purpose. Which parameters need to be considered to optimize inventory control? Which parameters can be identified in a company with customer order driven production? How can identified items be used in inventory management? Method – The study was initiated with a feasibility study to elucidate the problem of the subject and its context. The preliminary study in combination with a literature study contributed to the creation of the purpose and formulation of the study's three issues. Furthermore, the study is designed according to the type of one-case design where the interview was used as a data collection method. The interview contributed to qualitative primary data where the purpose was to illustrate key people's knowledge of the subject studied.  Findings – Identifying parameters that are important for optimizing profitability and inventory management in a company is challenging. The problem with this lies in identifying the right parameters adapted for a company's production method and elucidating how these should be implemented. This study addresses important parameters for customer order controlled environment regarding various functions of a company. The result describes these parameters and shows how the parameters are advantageously used in an ABC classification to control the layer effectively. Implications – The subject area of inventory management is well explored in existing literature, which contributes to less space to generate new knowledge in the area. Despite this, this study contributes to new knowledge, which strengthens current research on inventory management in customer-order-driven environments. This then-collected theory in combination with empirics opens up new facts to take into account. Limitations – The study comprises only one case company, which in addition affects the generalizability of the study. As the study focuses on inventory management based on five functions of the fall company, the study cannot be fully generalized to other similar companies. Furthermore, limitations can be found in the data collection where only specifically selected persons were interviewed which may have influenced the study's results.

Swedish retail industry is facing a challenging future in terms of creating positive customer experiences due to an increasingly digitized world. The market and shopping patterns have changed drastically, and customers expect a higher level of customer service while retail staff spend a lot of time receiving deliveries and handling goods. Successful work with Lean has long helped other industries to streamline their tasks. The question remains whether Lean can help create enabling conditions for the retailer to streamline product and inventory management and be able to allocate time to customer experiences instead. The purpose of this work is therefore to identify opportunities with methods such as ABC-analysis and 5S for improvement in goods and inventory management in retail in favour of increased customer satisfaction. The study was conducted as a case study at a retail store with an internal warehouse. To respond to the purpose, the delivery of goods was examined through observations as well as interviews were conducted with the store manager and two employees. The study was further supplemented by an interview with the logistics department at the company headquarters. The result shows that a frequency placement according to the picking frequency at the warehouse saves both time when delivering goods but also when picking out, this as the A-products are closest to the entrance. Improvement opportunities such as standardization of work tasks, visualization in store warehouses, focus on inventory turnover and structure in warehousing according to 5S were significant for the efficiency of the warehousing. The study is expected to contribute with understanding that methods developed for other industries can also be applied within the retail. Lean in retail is a recently explored area and our study gives an indication that warehouse efficiency is important for improved customer service. To make the study possible it is limited to streamlining storage of goods and handling of goods in the store warehouse.

(EN) Analogously to normal stem cells within the tissues, cancer stem cells (CSCs) have been proposed to be responsible for maintenance and growth of tumours. CSCs represent a small fraction of cells within the tumour, which is characterised by self-renewal capacity and ability to give rise to a tumour when grafted into immunocompromised mice. Cells with increased stemness properties are believed to be responsible for tumour resistance, metastases formation and relapse after tumour treatment. The first part of this work concentrates on resistance of the tumours, which is often associated with increased expression of ATP-binding cassete (ABC) transporters pumping chemotherapeutics out of the cells. For the purposes of this study, we utilized an in vitro model of CSCs, based on cultivation of cells as 3D "spheres". Expression profiling demonstrates that our model of CSCs derived from breast and prostate cancer cell lines express higher mRNA level of ABC transporters, particularly ABCA1, ABCA3, ABCA5, ABCA12, ABCA13, ABCB7, ABCB9, ABCB10, ABCC1, ABCC2, ABCC3, ABCC5, ABCC8, ABCC10, ABCC11 and ABCG2 among the cell lines tested. The protein level of ABC transporters tested in breast CSCs showed higher expression of ABCB8, ABCC1, ABCC2, ABCC10 and ABCG2 but downregulation of ABCB10 and ABCF2 proteins....

Title: Inventory management as prerequisite for an efficient warehousing managementstrategy during expansive growth Authors: Oskar Siggesson, Mattias Hedendahl, Anton Olsson & Max Sandstedt Examinator: Hana HulthénTutor: Petra Andersson Background: The company is in a period of strong growth and is suffering from growingpains. The company is moving to a new location with a larger storage space in 2024 butsomething has to be done before the move. Because of high storage levels there is a lack offree storage space and the warehouse is soon reaching its breaking point. Objective: The report investigates how a change in warehousing strategies can helpMicropower cope with the growth in production until 2024. A forecast is created for thefuture need for storage space on a selection of products in a portion of the warehouse. Methods: This study is a case study of Micropower Group. The study uses secondary data inthe form of quantitative data from the company's business system, but to some extent also theauthor’s own observations. The data is used to perform an ABC/XYZ-analysis on thecompany's incoming inventory that forms the basis for segmentation of the articles. The studyalso conducts a sensitivity analysis of the company's storage space needs. Conclusions: By segmenting articles based on the ABC/XYZ-analysis, appropriateinstruments can be presented for the company's articles. The analysis forms a framework forMicropower's inventory management strategy but also for companies in similar situations.Based on the segmentation, information about the article's characteristics and appropriateinstruments. The study's sensitivity analysis of the forecast for storage space requirementsgives the company an indication of what increase in inventory turnover rate is required tomanage production growth. The study finds that in order to manage production growth therewill need to be an equally large increase in inventory turnover rate. Key words: ABC/XYZ-analysis, item management, inventory management strategy,differentiation, classification, forecast, sensitivity analysis, storage space

I dagens samhälle är det oerhört viktigt att hitta nya sätt att kunna förbättra sitt företag på och genom förbättringar öka lönsamheten. Ett förbättringsområde är företagets försörjningskedja som kan göras bättre genom effektivisering och att se över försörjningskedjans design vilket kan leda till ökad konkurrenskraft. Effektivisering av försörjningskedjan kan bland annat åstadkommas genom att införa kategoriseringsmodeller för att strukturera, prioritera och använda försörjningskedjans resurser optimalt. Målet med examensarbetet är att visa vad användandet av olika kategoriseringsmodeller kan bidra med, hur dessa modeller fungerar i verkligheten och hur de kan användas för att nå optimalt resultat. Fokusen för examensarbetet ligger på kategorisering när det kommer till företagets försörjningskedja och hur kategoriseringen av produkter och leverantörer kan påverka olika delar inom försörjningskedjan som lager, inköp, produkt/leverantör styrning, relationer och strategier. Uppdragsgivaren för detta examensarbete är Cykloteket som ska förändra och effektivisera deras försörjningskedja. Genom att bland annat införa ett centrallager istället för butikslager undersöks möjligheten att strukturera verksamheten för att förtydliga dagliga uppgifter som rör försörjningskedjan. Resultatet från examensarbetet tar upp lämpliga modeller för kategorisering, vad kategorisering bidrar med, rekommendationer hur produkter/ leverantörer bör klassificeras för en tydlig kategorisering och diskuterar vad som kan generaliseras från studien. / In today's society, it is extremely important to find new ways for companies to improve their businesses and in that way increase profitability. One area for improvement is the company's supply chain that can be improved by streamlining and reviewing the supply chain design which can lead to increased competiveness. Streamlining the supply chain can be achieved by introducing categorization models to structure, prioritize and to use supply chain resources optimally. The aim of the thesis is to show what the usage of categorization models can contribute with, how these models work in reality and how they can be used to achieve optimal results. The focus of the thesis is the categorization when it comes to the company's supply chain and how the categorization of products/ suppliers can affect different parts in the supply chain such as inventory, purchasing, product / supplier management, relationships and strategies. The commissioner for this thesis is Cykloteket they are in the process of modifying and streamlining their supply chain. For instance they will introduce a central warehouse instead of local warehouses and examine the possibility of structuring the business to clarify the daily tasks related to the supply chain. The result of the thesis addresses the appropriate models for categorization, what categorization contributes with, recommendations how products / suppliers should be classified for a distinct categorization and discusses what can be generalized from the study.

Background Warehouse efficiency has gained a lot of attention in the recent years where racking layout and slotting of the SKUs are essential. The efficiency can be measured in the total traveling distance that occur in the warehouse. Two of the most central racking layout and slotting policies are the fishbone layout and ABC class-based slotting. These policies offer many new advantages for the traveling distance compared to others.   Objectives The purpose of this paper is to investigate how a combination of a fishbone layout and ABC class-based slotting affects the total traveling distance relative to a traditional layout with random slotting. This will then be analyzed in order to investigate to what degree it can be implemented depending on the situation a company has.   Methods The study was carried out as a simulation study, simulating the forklift traveling distance between four different warehouse layout and slotting configurations. This simulation was done by gathering of information in the form of observations, interviews, measuring and data from the EDI system of the company. The simulation was made in excel and featured eight possible scenarios depending on different events which could occur in the warehouse. The data in the study were then analyzed through a one-way ANOVA test, Scheffe’s post hoc test and t-Tests.   Results The result of the study shows that the different events which can occur in the warehouse is affected by a change in layout and slotting configurations. With the implementation of new layout and slotting configurations it is also shown that the forklift traveling distance in the warehouse can be reduced. The result also shows that the isolation of the effects that the respective layout or slotting policies provides reduces the forklift traveling distance individually as well as a combination would do.   Conclusions The conclusion is that the Fishbone layout with ABC class-based slotting is the optimal solution considering the reduction in traveling distance in a warehouse. When considering the implementation process and the potential benefits with the configurations, a general company is recommended to consider what amount of resources they are willing to invest before they carry out the implementation.   Delimitations This paper is delimited to the total travelling distance that occur in a warehouse because of the time restriction. The study will not examine the intangible part of a warehouse which means that the WMS- system will not be addressed. The paper will not create an investment calculus for the proposed solution. / Bakgrund Lagereffektivitet är ett område som dem senaste år fått mycket uppmärksamhet där layout av ställage och sortering av inventarier är väsentliga begrepp. Ett lagers effektivitet kan mätas i den totala transportsträckan som förekommer i ett lager. Två av de mest centrala principer för layout av ställage och sortering av inventarier är fiskbens-layouten och ABC klassbaserad sortering. Dessa principer erbjuder nya fördelar för den totala transportsträckan jämfört med de gamla.   Syfte. Syftet med denna studie är att undersöka hur en kombination av fiskben-layout och en ABC-klassbaserad sortering kan påverka den totala körsträckan för truckar gentemot en traditionell layout med slumpmässig lagersortering. Resultatet kommer därefter analyseras och undersökas hur det kan implementeras för andra organisationer med olika förutsättningar   Metod Tillvägagången för denna studie var att göra en simuleringsstudie som skall simulera den totala transportsträcka som sker i ett lager. Fyra olika konfigurationer av ställage-layout och sorterings-policys simulerades. Denna simulering skapades genom införskaffandet av information i form utav observationer, intervjuer, mätningar av lager och data från företagets EDI-system. Simuleringen gjordes i Excel med innehåll av åtta olika scenarion beroende på olika händelser som kan uppstå i ett lager. Resultaten i studien blir därefter analyserad genom de olika dataanalyseringstesterna, ANOVA: en faktor, Scheffes post hoc test och därefter genom t-Tester.   Resultat Resultatet av studien visar hur de olika händelser som kan uppstå i ett lager förändras beroende på konfiguration av ställage-layout och sortering-policy. Vid implementering av ny ställage-layout och sorteringskonfiguration framstår det att transportsträckan kan reduceras. Resultatet visar också att en isolering av effekterna de olika konfigurationerna ger bidrar precis som en kombination, till reducerad transportsträcka.   Slutsatser Slutsatsen av denna studie är att fiskbens-layout i kombination med ABC klassbaserad sortering är den optimala lösningen med avseende på att minska den totala transportsträckan i ett lager. När implementeringsprocessen and de potentiella fördelarna med konfigurationerna övervägs rekommenderas ett generellt företag att överväga vilke resurer de är villiga att spendera innan de implementerar en ny lösning.   Avgränsningar Denna studie är avgränsat till den totala transportsträcka som sker inom ett lager. Detta på grund av den tidsgräns som existerar. Studien kommer inte undersöka den immateriella delen av ett lager. Detta betyder att lagerhantering systemet inte kommer undersökas. Investeringskalkyler kommer inte att göras för den lösning som föreslås.

Las organizaciones son conscientes de que el mundo del retail deportivo está perfilado por situaciones y variables que lo convierten en un escenario complejo y competitivo por naturaleza. Esto ha hecho que sea muy común escuchar, que uno de los principales problemas que deben enfrentar es la administración de los inventarios, debido a que los niveles de stock que manejan no son los adecuados respecto al comportamiento del mercado, originando significativas pérdidas de ventas e incrementos en los costos, reduciendo el margen de la empresa. Esta investigación tiene como objetivo diseñar un modelo de optimización de inventarios que integre herramientas como análisis ABC multicriterio, Holt-Winters y la metodología 5’s para la mejora de los niveles de stock en las pymes del sector retail deportivo. El modelo propuesto permite encontrar un método eficiente para la optimización buscada, lo cual facilita la planeación de ventas y compras de existencias conforme a las necesidades de la empresa. El principal resultado de la validación en el caso de estudio fue la reducción de los sobrecostos en un 10% y 26% el espacio excesivo utilizado en productos con poca rotación. / Organizations are aware that the world of sports retail is shaped by situations and variables that make it a complex and competitive scenario in nature. This leads to a very common problem of inventory management, be-cause the stock levels are not suitable for market behavior, generating significant loss of sale and increase in cost and reducing margins of companies. This research seeks to design an inventory optimization model that integrates tools such as multi-criteria ABC analysis, Holt-Winters, and 5S methodology for improving stock levels in SMEs within the sports retail sector. The pro-posed model helps find an efficient method for the optimization sought, which enables the planning of sales and stock purchases according to the needs of the company. The main result of the validation in the case study was the reduction of additional costs by 10% and 26% the excessive space used in products with low rotation. / Tesis

Titel: Kostnadskalkylering för lean-företag – En systematisk litteraturstudie Författare: Max Börjesson Handledare: Helena Forslund Examinator: Elin Funck Lärosäte: Ekonomihögskolan vid Linnéuniversitetet i Växjö Kurs: Examensarbete i controller för Civilekonomprogrammet Nyckelord: lean, kostnadskalkylering, standardkostnader, activity based costing, ABC, value stream costing, VSC. Bakgrund och problemformulering: lean är en filosofi som fått stort genomslag. Samtidigt kräver användandet av filosofin anpassningar, bland annat i företags kostnadskalkylering. I den befintliga forskningen är det inte tydligt vilken forskning som faktiskt passar bäst för företag som använder lean. Syfte: Syftet med studien är att kartlägga forskningen om kostnadskalkylering tillsammans med lean, samt utreda vilket av verktygen för kostnadskalkylering som passar bäst för företag som använder lean. De verktygen som undersöks är standardkostnader, ABC och VSC. Metod: metoden är baserad på en systematisk litteraturstudie, kompletterat med ett teorikapitel. Slutsats: studien visar att kostnadskalkylering för lean-företag är ett område som fått ett ökat intresse sedan år 2002. Den identifierade litteraturen kommer framförallt från Europa och Nordamerika. Standardkostnader används ofta som en jämförelse till andra verktyg, medan activity based costing och value stream costing ofta har en mer central roll i studier. I studien har få fördelar med standardkostnader identifierats. Både activity based costing och value stream costing framstår som lämpliga, utifrån den litteraturen som finns idag. / Title: Lean Cost Accounting – A Systematic Literature Review Author: Max Börjesson Tutor: Helena Forslund Examiner: Elin Funck Institution: School of Business and Economics, Linnaeus University, Växjö Course: Degree Project in Controlling, The Business Administration and Economics Programme, 4FE18E. Keywords: lean, cost accounting, standard costing, activity based costing, ABC, value stream costing, VSC. Background and problem discussion: the interest for lean has been great. Implementation of lean requires companies to make adoptions. One of the adoptions that needs to made is in the cost accounting. The current literature has not identified what the best method for lean companies is. Purpose: the purpose of this study is to identify the existing research about cost accounting for lean companies, and to examine the method that fits lean companies the best. The tools used are standard costing, activity based costing and value stream costing. Method: A systematic literature review is used in this study. Conclusion: This study shows that the interest for cost accounting for lean companies has developed since 2002. The identified literature is primarily from Europe and North America. Standard costing is often used for comparisons with other tools. Activity based costing and value stream costing have a more central role in studies when they are used. This study has not identified any benefits of using standard costing, while both activity based costing and value stream costing seem to be useful.