Engineering-to-order is a production approach that aims to develop each customer order from scratch based on specific requirements, and is therefore inevitably characterised by a high product variety. It is clear that this strategy is costly, but previous research is lacking in terms of providing real-life data regarding how a high product variety affects costs. Therefore, this thesis aims to analyse the cost-variety relationship through a single-case study consisting of observations, interviews as well as calculations, with respect to the value-creating process of a Swedish engineering-to-order business. The results reveal that while the cost of variety may not be influenced at the product level, it can be influenced at the component level. Furthermore, the three aspects that drives component variety cost the most are the number of new components in a product, the number of different components at the company as a whole, as well as the number of different suppliers. Of these, the most influential aspect is the time spent working with new components, which consumes roughly 10% of the total working time throughout the value-creating process. Moreover, the effects of these aspects differ across different parts of the process as well as component types. The results show that the largest costs are driven upstream in the value-creating process and for advanced components. It is however difficult to decrease the variety of advanced components as a rather high variety is required to meet customer needs. Instead, less advanced components offer more easily obtained savings. Finally, the thesis also suggests three ways to mitigate the negative effects of high product variety. Firstly, improving the accessibility and spread of information to ensure internal alignment in the management and maintenance of components. Secondly, identifying common synergies across different projects and products to create economies of scale. And thirdly, explore to what extent processes and components can be standardised.

The study was conducted with the goal of designing a new pricing model for one of AGNA Logistik AB's customer projects through a detailed flow mapping and cost analysis. The existing pricing model that AGNA Logistik applies in the studied customer project is based on time and material billing, which entails significant risks in terms of unnoticed resource wastage and inefficiency in forecasting an estimated price effectively. To address these issues, a combination of literature reviews, field studies, and Activity Based Costing was used to identify and analyze the costs and time of activities in the logistics flow. This methodology has enabled a precise mapping of the actual costs for each individual activity, for all the studied products. The study resulted in a proposal for a new pricing model based on fixed prices per item. This model is expected to eliminate resource wastage and inefficiency, as well as contribute to more fair and predictable pricing. By introducing fixed prices per item, AGNA Logistik can not only increase efficiency in its internal processes but also improve financial predictability and customer satisfaction. The implementation of the new pricing model has the potential to reduce administrative inefficiency and ensure that pricing includes all costs of the logistics operations. In the long term, this is expected to lead to increased economic benefits for AGNA Logistik, both through improved margins and increased attractiveness of the company's services in the market. / Studien har genomförts med målet att utforma ett underlag för implementeringen av en ny fast prismodell för ett av kunduppdragen hos AGNA Logistik AB genom en detaljerad flödeskartläggning och kostnadsanalys. Den befintliga prismodellen som AGNA Logistik tillämpar i det studerade kunduppdraget bygger på löpande räkning, vilket medför betydande risker i form av resursslöserier som inte fångas upp och ineffektivitet med att prognostisera hanteringskostnader på ett effektivt sätt. För att åtgärda dessa problem har en kombination av litteraturstudier, fältstudier och ABC-kalkylering (Activity Based Costing) använts för att identifiera och analysera kostnader och tidsåtgången för aktiviteterna i logistikflödet. Denna metodik har möjliggjort en noggrann kartläggning av de faktiska kostnaderna för varje enskild aktivitet, för varje enskild studerad produkttyp från inleverans till utleverans. Studien har resulterat i ett förslag på en ny prismodell som baseras på fasta priser per plockad artikel. Denna modell förväntas eliminera identifierade resursslöserier och ineffektivitet, samt bidra till en mer rättvis och förutsägbar prissättning. Genom att införa fasta priser per artikel kan AGNA Logistik inte bara öka effektiviteten i sina interna processer utan också förbättra den ekonomiska förutsägbarheten och kundnöjdheten. Implementeringen av den fasta prismodellen har potential att minska den administrativa ineffektiviteten och säkerställa att prissättningen inkluderar samtliga kostnader för logistikverksamheten. På lång sikt förväntas detta leda till ökade ekonomiska fördelar för AGNA Logistik, både genom förbättrade marginaler och genom ökad attraktivitet för företagets tjänster på marknaden.

[pt] Este trabalho apura os custos do escoamento de óleo na operação de exploração e produção da Petrobrás na Bacia de Campos. O desenvolvimento do tema está baseado na forma que a operação é executada, tanto por navios aliviadores quanto por dutos submarinos; e os custos são tratados ao longo da operação, alinhados com as estruturas das organizações envolvidas com o escoamento, também chamado offloading. O objetivo deste trabalho é propor uma metodologia de cálculo do custo de escoamento, relacionando as operações desenvolvidas com as várias parcelas no processo de escoamento, dentro da aplicação da técnica de Custo Baseado na Atividade - ABC Costing. Tal técnica propõe que as atividades sejam determinadas através da análise das etapas do processo e assim os componentes dos custos são identificados para se chegar ao todo. Não faz parte do escopo desse estudo a comparação entre os modais, embora, ao final do estudo, sejam apresentados os custos por volume de óleo transferido, tanto através de dutos como por navios. A opção de investimentos, por um ou outro modal de transporte, obedece, algumas vezes, a fatores intangíveis, contemplados dentro do plano estratégico da Petrobras, apenas mencionados por estarem fora do alcance e da proposta desse estudo. A expectativa é que, ao final, o leitor possa ter uma compreensão dos componentes de formação dos custos de escoamento, tanto através de dutos quanto por navios aliviadores, e a contribuição que a técnica de Custo Baseado na Atividade pode oferecer nos cálculos desses custos para avaliação de futuros projetos. / [en] This study disserts about the costs of oil offloading in the exploration and production operation - E and P - of Petrobras in Campos` Basin. The development of the subject is based on the way the operation is performed, as much for shuttle tankers as for sub-sea pipelines; depicting the way costs were treated along the operation, aligned with the organizations structures involved in the offloading process. The core objective of this work is to offer a methodology to calculate the total offloading operation cost value, assigning each developed operation with its related cost components, using an Activity-Based Costing - ABC - approach. This approach considers that activities should be determined through the analysis of all stages. Once all activities are outlined, related cost components are assigned to each activity, calculating total oil offloading cost. It is not a target of this study to compare modals, though costs for volume of transferred oil, for pipelines and ships are presented at the end of the study. Sometimes, the choice for investments in one or another transport modal, might be based on intangible variables, or strategic decisions, contemplated on the Petrobras Strategic Plan. The expectation, at the end of this study, is to give the reader an understanding of the offloading costs and the contribution that the Activity Based Costing approach provides to calculate these costs for future projects evaluations.

Increased needs for health and social services, along with limits to financial resources, force public sector managers to optimize the allocation of financial resources. In this perspective, this research project is aimed at developing tools to evaluate rehabilitation programs dealing with physical disabilities. More specifically, the objectives are first, to examine relationships between the progression of a physically disabled person's functional profile and the rehabilitation services received, and second, to develop a tool to measure the efficiency of the rehabilitation programs offered. In accordance with the disability creation process conceptual framework, clinical results have been measured by measuring the progression of rehabilitation and efficiency has been defined as the relationship between clinical results obtained and the resources or means employed. A prospective cohort study was done on a sample of 100 users 65 years of age or older enrolled in the visual impairment program. The results of the study tend to show that the hours of service delivery allocated to a user contribute positively to the progress of his or her overall functional profile. They also show that a user's overall functional profile at intake is very strongly related to the consumption of financial resources. This relationship has allowed us to establish a system of classification of homogenous typical functional groups that makes relatively reliable predictions based on a unique measurement. Finally, the efficiency measurement tool developed represents a major innovation in evaluating the performance of rehabilitation programs in that it constitutes a benchmark toward attaining quality objectives for care and services while respecting financial constraints.

This research is based on the problem of allocating indirect overheads to construction projects in order to establish the performance of each project. Traditional costing (TC) systems and Activity-Based Costing (ABC) systems are both used for the allocation of overheads. Both primary and secondary data were used in this research. Primary data was collected by means of two questionnaires, one addressed to construction companies and the other to consultants. The sample of respondents was obtained from the register of contractors and construction industry companies. The researcher sent the links to the Lime survey by email to all respondents. The purpose of the literature review was to identify gaps and justify the need for this research. It considered existing findings by previous researchers. Primary data was therefore required to find answers specific to the problem of overheads allocation in the construction industry. According to the respondents, the use of TC systems produces distorted project cost results while ABC produces more accurate results when used in the construction industry. However, contractors had not adopted the ABC system but used TC systems despite their producing distorted project costs. It is recommended that both TC and ABC systems be used in the construction industry since they complement each other. Contractors may have to adopt the ABC system to enhance their decision-making while continuing to use the TC systems for external reporting. / Management Accounting / M. Com. (Accounting)

While costing methods have developed over time, they are often static in nature and ill-suited to the dynamic nature of production lines. Static costing systems are often developed for long-term analysis. Due to this, they lack the ability to aid short-term decision-making. In addition, the use of averaged data prohibits a static costing system from accurately tracing the cost effects of changing system behavior like random downtime events. A dynamic costing system, however, can capture the cost effects of changing system behavior in a manner that can aid short-term operational management. The proposed methodology is a dynamic activity-based costing method that relies on real-time production line data to track costs, specifically the added costs of unused capacity and downtime events. The methodology aims to trace these costs to responsible cost centers on the production line to give a better representation of the total cost of production, specifically in regards to normal production costs, added downtime costs, and added costs from unused capacity. In addition to monetary costs, the methodology provides a framework for tracking environmental costs, such as energy use, in order to aid plant managers with determining the environmental impact of their operations. The methodology addresses a gap between activity-based costing and downtime costing by combining the two under a single methodology. It traces both monetary and environmental costs to cost centers on the manufacturing line to aid continuous improvement efforts and the allocation of resources. By using real-time data, the methodology alerts management to changing system performance in a shorter time frame than static costing systems. The methodology will be shown in a case study of an automotive assembly plant. The case study will model the resource use of an automotive paint shop and trace this resource use to line segments in order to highlight areas of possible improvement.

L'étude de la littérature montre que l'aide à la décision pour la Supply Chain (SC) ignore l'évaluation des flux financiers. Cette thèse propose une approche transdisciplinaire permettant l'évaluation des flux physiques et financiers de la SC. Nous proposons une méthodologie de modélisation par processus multiples et incrémentiels ainsi qu'un environnement de modélisation qui ont pour but d'évaluer flux physiques et financiers d'une SC. L'évaluation de la performance est réalisée par un modèle générique décisionnel combinant modèles du contrôle de gestion et couplages de modèles de simulation et d'optimisation. La mise en oeuvre de ces modèles se matérialise par une suite logicielle appelé Advanced Budgeting and Schedeling (ABS) qui constitue, par l'intégration des flux financiers dans l'aide à la décision, une évolution dans les logiciels pour la SC. Nous concevons deux ABS, l'un pour une SC industrielle d'une multinationale, l'autre pour la SC du Nouvel Hôpital d'Estain.

生技產業乃二十一世紀的十大重要產業之第一位，而台灣雄厚電子產業的發展根基，非常適合發展生物科技領域中之醫療器材產業，而電子醫療器材產品與一般電子產品最大的不同處，在於產品開發期較長，尤其在驗證與確效上的作業最為繁複，往往臨床驗證所花費的資源比實際開發設計工作更多，除少數家用電子醫療器材產品外，皆具少量多樣之產品特性，以台灣在電子產業研發技術的實力，加上業界快速應變能力，公、私部門若能投入更多資源，則產業榮景可期。 基於產業特性之不同，歷年來有許多有關作業基礎成本制產業別適用性之研究，但卻少有對醫療器材產業之適用有深入的研究。因此本研究將經由個案實例，建構與導入作業基礎成本制度，確認作業基礎成本制度是否適用於醫療器材產業，並探討醫療器材產業研發部門導入作業基礎成本制度時之相關事項。 本研究擬以國內某一上市櫃之醫療電子廠商為研究對象，以個案研究之方式，探討以下主題: 1. 作業基礎成本制度是否適用於醫療器材產業。 2. 為個案公司研發管理流程建構作業基礎成本制度。 3. 經由建構與導入作業基礎成本制度嘗試分析找出最佳動因之方法與相關應注意事項。 4. 經由建構與導入作業基礎成本制度分析動因選定與資料收集效率之間的平衡取捨。 / Biotechnology is at the apex of the top-ten industries list of the 21st century. The profound foundation of electronics in Taiwan is suitable for the development of medical equipment industry in the field of biotechnology. Long product development time is the trait that separates electronic medical products from electronics (consumer, IT ,etc) , especially, the complicated and lengthy validation and certification process. The process of clinical testing consumes more resources in comparison to actual product development and design. Except for homecare device, medical equipment is small in volume and big in diversity. In addition to R&D capability and quick response to market, Taiwan’s electronics industry will be able to achieve more if additional resources are invested. Each industry is unique in its own way. There are many studies furnished on activity-based costing system of various industries ,but they are lacking for medical equipment industry. It is the attempt of this research to construct and introduce activity-based costing system with a case study in order to confirm whether the activity-based costing system is applicable for medical equipment industry and what the influences of activity-based costing system on medical equipment industry. 1. Whether the activity-based costing system is applicable for medical equipment industry or not? 2. Construct an activity-based costing system for R&D management procedure of the subject in this research. 3. Try to analyze and seek for the best driver by constructing and introducing an activity-based costing system. 4. Try to analyze the balance between driver selection and data collection efficiency by constructing and introducing an activity-based costing system.

Kandidatuppsats i Företagsekonomi III, Organisation 15 hp, 2FE78E, Ekonomihögskolan vid Linnéuniversitetet i Kalmar, Vårterminen 2017.                                                                                                                                   Författare: Hugo Järnland & Ida Sonesson   Handledare: Mathias Karlsson Examinator: Mikael Lundgren   Titel: Det aktivitetsbaserade arbetssättet som Janusansikte - en kvalitativ studie om medarbetares positiva samt negativa upplevelser av det aktivitetsbaserade arbetssättet.   Syfte: Studien syftar till att skapa förståelse för hur medarbetare upplever och förhåller sig till det aktivitetsbaserade arbetssättet.                                                                                                              Metodik: En kvalitativ forskningsstrategi med en abduktiv ansats. Det empiriska materialet är insamlat via åtta semistrukturerade intervjuer med medarbetare som arbetar på ett företag där det aktivitetsbaserade arbetssättet tillämpas.                                                                              Slutsats: Studiens resultat har gett en ökad förståelse för hur medarbetare upplever och förhåller sig till det aktivitetsbaserade arbetssättet. Studien visar att det aktivitetsbaserade arbetssättet är ett komplext område som upplevs olika av olika individer. Resultatet visar även att det finns både positiva och negativa sidor av det aktivitetsbaserade arbetssättet. Sammanfattningsvis kan vi redogöra att medarbetarnas upplevelser av det aktivitetsbaserade arbetssättet kan liknas vid ett Janusansikte då deras upplevelser tydligt skiljer sig från varandra. / Bachelor Thesis in Business Administration III, Organization 15 hp, 2FE78E, Faculty of Economics at Linneaus University in Kalmar, Spring 2017.   Authors: Hugo Järnland & Ida Sonesson   Advisor: Mathias Karlsson   Examinator: Mikael Lundgren   Title: The activity-based working as a Janusface – A qualitative study about employees positive and negative experiences about activity-based working.   Purpose: The study aims to create an understanding regarding employees experiences and how they relate to activity-based working.   Methodology: A qualitative research strategy with an abductive approach. The empirical material is collected through eight semi structured interviews with employees at a company where the activity-based working is implemented.   Conclusion: The study’s result has given an increased understanding of how employees experience and relate to activity-based working. The study shows that activity-based working is a complex area which individuals experience differently. The results also show that there are both positive and negative sides of the activity-based working. In conclusion, we can find that employees experiences of the activity-based working can be seen as a Janusface since their experiences clearly differ from each another.

Syfte: Syftet med denna studie är att ge en ökad förståelse för ledningens avsikter och anställdas upplevelse gällande arbetsmiljö i det aktivitetsbaserade kontoret. Teoretisk referensram: Den teoretiska referensramen grundar sig i två områden, fysisk och psykosocial arbetsmiljö. Fysisk arbetsmiljö behandlar i denna studie faktorer som fysisk struktur, färger, ljud, ljus och växter. Den psykosociala arbetsmiljön i studien utgår från karaktärsdrag hos det aktivitetsbaserade kontoret, självständighet och gemenskap. Metod: Metodvalen i denna studie är semistrukturerade intervjuer och observationer. Intervjuerna och observationerna har genomförts på företagen Identity Works och SJ. Personal från ledning och övriga anställda från respektive företag har deltagit i intervjuerna. Empiri: Det empiriska materialet är insamlat från totalt sju intervjuer och två observationer. Två intervjuer har genomförts med personer från arbetsledningen för att ta reda på vad de har för avsikter. Fem intervjuer har genomförts med anställda för att ta reda på hur de upplever det aktivitetsbaserade kontoret. Observationerna har genomförts i syfte att uppleva kontoret och se hur människor arbetar där. Slutsatser: Studien kom kortfattat fram till att ledningens avsikter är att skapa en så bra arbetsmiljö som möjligt för de anställda gällande hur de utformar kontoret, hur de arbetar med ljud och ljus samt vilken inredning och färger de väljer att ha. De anställda upplever det aktivitetsbaserade kontoret som positivt där de upplever en stor självständighet och gemenskap. / Purpose: The purpose of this study is to obtain an increased understanding of the management’s intentions and the employees’ experiences of the working environment in activity-based offices. Theoretical framework: The theoretical framework is divided in two parts, physical and psychosocial working environment. The physical working environment deals with factors such as physical structure, colors, sound, light as well as plants. The psychosocial working environment includes the characteristics of the activity-based office, autonomy and fellowship. Method: Semi-structured interviews and observations are conducted. The interviews and observations have been conducted at the companies Identity Works and SJ. The interviews have been conducted at both management level and with the employees at both companies. Empirics: The empirical material is collected from seven interviews. Two interviews with employees at the management level, to see what their intentions are with the activity-based office. Five interviews were conducted with employees to see how they experience the office. Conclusions: This study concludes that the management´s purpose is to create a good working environment for the employees. This is done through the design of the office, how they construct the office regarding sound, light, plants and colors. The employees experience the activity-based office positively where they sense a large degree of independence and fellowship.