Purpose: The purpose is to gain a better understanding in how a construction com-pany like Held & Francke calculate the price of an offer for a building project and what role cost calculation, in relation to quality and time, plays in achieving competi-tive advantage. Method: Since the method of cost calculation only was investigated at one company we found it suitable for us to use a holistic single case study as the research strategy. The method used in this study is a qualitative research method since our empirical data, to a large extent, is based on interviews. Further, because our study is of a quali-tative nature, we have chosen to perform semi-structured interviews. Conclusions: After examining Held & Francke we found that they manage very well to use some of the theoretical methods for cost calculations. Their main method of calculation is ABC, where the project is broken down into smaller work steps. Cost calculation plays a large role as a competitive advantage for Held & Francke. Cost is the sole as-pect where Held & Francke has full control and providing competitive project prices therefore becomes imperative in order to generate sales. With the focus on costs the cost calculation becomes an important role in achieving a competitive advantage.

<p>Purpose: The purpose is to gain a better understanding in how a construction com-pany like Held & Francke calculate the price of an offer for a building project and what role cost calculation, in relation to quality and time, plays in achieving competi-tive advantage.</p><p>Method: Since the method of cost calculation only was investigated at one company we found it suitable for us to use a holistic single case study as the research strategy. The method used in this study is a qualitative research method since our empirical data, to a large extent, is based on interviews. Further, because our study is of a quali-tative nature, we have chosen to perform semi-structured interviews.</p><p>Conclusions:</p><p>After examining Held & Francke we found that they manage very well to use some of the theoretical methods for cost calculations. Their main method of calculation is ABC, where the project is broken down into smaller work steps. Cost calculation plays a large role as a competitive advantage for Held & Francke. Cost is the sole as-pect where Held & Francke has full control and providing competitive project prices therefore becomes imperative in order to generate sales. With the focus on costs the cost calculation becomes an important role in achieving a competitive advantage.</p>

This thesis evaluated the system costing in the chosen company. The two selected products were applied two methods for calculating calculation. It was recommended calculation of overhead surcharge according to purchase prices of selected products. Prices of the products were compared with the price of the competition. Finally, it was recommended measures to reduce company costs.

The thesis deals cost calculation on the agricultural company.The goal of the work is to evaluate approaches to cost management in the selected company. There is the processing of changes of existing procedures or new procedures to improve cost management efficient of the company. Calculations are disscussed in general at the first and then in the agriculture. Current calculation method is analyzed in the own part of thesis on four products. Used costing technique is compared with another calculation method. The comparsion with the cost of production areas and all production areas in the Czech republic is performed at the end of the thesis.

The aim of this master thesis is to analyze the process of pricing of water and sewerage in the company Severočeské vodovody a kanalizace, subsequent evaluation of applied approaches and suggest own solution. The first part deals with theoretical knowledge in the area of pricing. The second part analyzes the process of pricing in the company, which includes a summary with own evaluation and recommendations. The primary source of information, required for the practical part, were website of the company, website of the company owner and interviews with experts.

<p>Bakgrund: Det har visat sig att det i många fall kan vara svårt att jämföra kalkylinformation mellan likartade enheter trots att dessa använder sig av samma kalkyleringsmetoder, särskilt om enheterna i fråga är geografiskt placerade i regioner med olika kalkyleringstraditioner. Det är därför av intresse att undersöka hur kalkylinformationen kan skilja sig åt i dessa fall. </p><p>Syfte: Syftet är att analysera försäljningsomkostnader med hänseende på deras urval och värdering i kalkyler. </p><p>Genomförande: Vi har genomfört en casestudie med intervjuer med tre enhetschefer i den svenska divisionen samt med tre engelska chefer för motsvarande enheter i den brittiska divisionen inom en och samma globala koncern. </p><p>Resultat: Vi finner i vår studie att kalkyltraditioner spelar en stor roll för vad kalkylinformationen visar, men att det även förekommer stora skillnader mellan enheter som har samma kalkyltradition. Vi bedömer att den främsta orsaken till att dessa skillnader uppkommer är att enheterna tillämpar olika urval.</p> / <p>Background: It has many times proved to be difficult to compare calculation information between different units, although these units use the same calculation method. This is especially so if the units in question geographically are belonging to regions with different calculation traditions. Therefore it is of great interest to examine how calculation information can diverse. </p><p>Purpose: The purpose is to analyse sales costs with focus on selection and valuation in calculations. </p><p>Research Method: We have carried out a case study combined with interviews with three middle-managers in the Swedish division and with three middle-managers for the corresponding units in the UK division of the same global company.</p><p> Results: We find that the calculation traditions to a large extent influences what the calculation information shows, but we also find big differences between units which historically use the same calculation traditions. According to our study the principal cause of the differences comes from the fact that the units use different selections.</p>

Hvordan kan en omkostningskalkulationsmodel udformes under moderne og fleksible produktionsforudsætninger, og hvordan påvirker stokastikken fra produktionen en given kalkulationsmodel, når der tages højde for samtlige indsatte ressourcer fra produktionen? Disse forhold er diskuteret med udgangspunkt i den existerende kalkulationsteori på området og i relation till to konkrete case-virksomheder. For at kunne gøre konkrete beregninger af stokastikkens virkninger, er der udformet en model baseret på et FMS-system, som har været testet via stokastisk simulering. Resultatet heraf viste, at variationer i processerne, transport og leadtid kan have relativ stor effekt på stykomkostningerne sammenliget med det deterministiske tilfælde. Med en stokastisk omkostningsmodel er der også mulighed for, at estimere effekten fra Design For Manufacturability (DFM) via standardafvigelsen. Dermed bliver det muligt att søge efter at minimere stokastikken og variationen fra produktionen. / Diss. Stockholm : Handelshögskolan

Bakgrund: Det har visat sig att det i många fall kan vara svårt att jämföra kalkylinformation mellan likartade enheter trots att dessa använder sig av samma kalkyleringsmetoder, särskilt om enheterna i fråga är geografiskt placerade i regioner med olika kalkyleringstraditioner. Det är därför av intresse att undersöka hur kalkylinformationen kan skilja sig åt i dessa fall. Syfte: Syftet är att analysera försäljningsomkostnader med hänseende på deras urval och värdering i kalkyler. Genomförande: Vi har genomfört en casestudie med intervjuer med tre enhetschefer i den svenska divisionen samt med tre engelska chefer för motsvarande enheter i den brittiska divisionen inom en och samma globala koncern. Resultat: Vi finner i vår studie att kalkyltraditioner spelar en stor roll för vad kalkylinformationen visar, men att det även förekommer stora skillnader mellan enheter som har samma kalkyltradition. Vi bedömer att den främsta orsaken till att dessa skillnader uppkommer är att enheterna tillämpar olika urval. / Background: It has many times proved to be difficult to compare calculation information between different units, although these units use the same calculation method. This is especially so if the units in question geographically are belonging to regions with different calculation traditions. Therefore it is of great interest to examine how calculation information can diverse. Purpose: The purpose is to analyse sales costs with focus on selection and valuation in calculations. Research Method: We have carried out a case study combined with interviews with three middle-managers in the Swedish division and with three middle-managers for the corresponding units in the UK division of the same global company. Results: We find that the calculation traditions to a large extent influences what the calculation information shows, but we also find big differences between units which historically use the same calculation traditions. According to our study the principal cause of the differences comes from the fact that the units use different selections.

Detta examensarbete handlar om tillvägagångssättet för hur beredningsarbete utförs hos TROLK El &amp; Tele AB. Beredningsarbetet innefattar landsbygdsnätet för tre områden, Hermanseröd, Fän samt Suttene i Munkedals kommun. Denna beredning ligger till grund för att kunna genomföra projektet från Fortum Distribution AB. Projektet har tillkommit då Fortum valt att investera för att säkerställa spänningskvalitén och vädersäkra nätet i ovan nämnda områden. Beredningen omfattar markägarkontakt, fältarbete, tillstånd och avtalsansökningar. Upprättande av en P2 kalkyl kommer att ske för att få en prisbild över projektets kostnader. Förläggning av kabel och placering av nätstationer skall även fastställas åt nätägaren. Den spänningsnivå nätet berörs av är upp till 12kV som kommer att transformeras ner till 0,4kV för abonnenter. Projektet omfattar tre nätstationer, ca 2,7 km msp-kabel, ca 0,5 km lsp-kabel, 1 st. kabelskåp samt ca 1,7 km rasering av friledning. Sammanfattningen av fältarbetet som genomförts är att projektörens förslag av kabelförläggning kommer att eftersträvas till största del, med undantag för vissa problematiska platser där kabelförläggningen kommer att ändras. / This thesis is about the approach how the preparation work is done at TROLK El &amp; Tele AB. The preparation work includes three areas, Hermanseröd, Fän and Suttene in Munkedal municipality. This preparation is the basis for the implementation of the project from Fortum Distribution AB. The project has come when Fortum decided to invest to ensure power quality and weather secure the network in the areas that was earlier mentioned. The preparation includes landowner contact, field work, permits and contract applications. Laying of cables and placement of the substations will also be established for the network owner. The voltage level of the network that is affected is up to 12kV to be transformed down to 0.4kV for subscribers. The project includes three substations, about 2.7 kilometers medium voltage cable, approximately 0.5 kilometers low voltage cable, 1 pc, cable box and about 1.7 kilometers demolition of the overhead line. The summary of the field work carried out is that the planner proposals of cable will be pursued for the most part, except for certain problematic locations where the cable placement will be changed.

The theoretical part presents information concerning prices, pricing policies and related strategies. The thesis further includes an analysis of the determination of prices and factors affecting it, methods of pricing and their advantages and disadvantages for an enterprise. Last but not least it describes the calculation of costs, price calculation, and explains the basic concepts of calculation. In the final section various types of calculation models are described. There are presented possible price modifications in the form of reductions and deductions.In practical part I present the characteristics of a selected company and its data that have helped me to convert the theoretical issues to practical ones.