Bakgrund: Dagens industriföretag har ägnat mycket tid och tankeverksamhet åt att förbättra produktiviteten men i regel betydligt mindre till att beräkna enskilda produkters kostnader. Allt högre krav ställs på en kundanpassad produktion med differentierade produkter. Produkternas heterogenitet innebär även heterogen resursförbrukning och det gör det svårt att veta vilka kostnader en produkt verkligen orsakar. Inom ABC är det kostnadsdrivarens uppgift att koppla samman resursförbrukningen med produkterna. Valet av kostnadsdrivare kan ge stora effekter på produktens kostnad och visa att produkter som tidigare betraktas som lönsamma säljs med förlust. Syfte: Syftet är att beskriva och analysera problematiken kring val av kostnadsdrivare. Genomförande: En fallstudie har genomförts kring val av kostnadsdrivare vid Swedish Tissue. Resultat: Det finns inga optimala kostnadsdrivare utan en komplex avvägning med kalkylens syfte i bakhuvudet krävs. Riktlinjen bör inte vara perfekt kausalitet utan minimering av totalkostnaden. Denna består av mätkostnad för kostnadsdrivaren och felkostnad orsakad av beslut baserade på kalkyler med brister i beroende på valet av kostnadsdrivare. Hänsyn måste även tas till beteendeeffekter som kostnadsdrivare medför, vilka kan vara avgörande. En avvägning måste göras mellan variablerna mätkostnad, felkostnad och beteendeeffekter men det är kontexten; företagets struktur, informationssystem och strategi, som avgör komplexiteten. I uppsatsen utvecklas en modell för att analysera totalkostnaden vid valet av kostnadsdrivare där de tre variablerna står i fokus. Vid ledig kapacitet måste företag ha klart för sig hur de ska hantera kostnaden för denna innan valet av kostnadsdrivare sker, då valet kan påverka kalkylens lämplighet som styrningsverktyg. En analysmodell utvecklas med syftet att fungera som stöd vid beslutsfattande om hur ledig kapacitet skall hanteras. Diskussionen kring problematiken vid ledig kapacitet bör kunna generaliseras till alla företag med ledig kapacitet allra helst företag i process- och tillverkningsindustrin. Problematiken som diskuteras med hjälp analysmodell II bör vara giltig, om än av olika vikt, för alla företag som använder sig av kostnadsdrivare men kanske även för alla som överhuvudtaget använder sig av kostnadsfördelning oavsett kalkylmetod. / Background: Today’s industrial concerns have devoted considerable time and attention to improve productivity, but usually significantly less to calculate individual product costs. The demand for customised production with differentiated products is continuously increasing. The product heterogeneity also leads to heterogenic resource consumption, which makes it hard to determine what costs a product causes. In ABC the cost driver’s function is to link the resource consumption with the products. The choice of cost drivers can have large effects on the product’s costs and reveal that products previously regarded profitable are sold with a loss. Purpose: The purpose is to describe and analyse the difficulties regarding choice of cost drivers. Completion: A case study concerning the choice of cost drivers has been carried out at Swedish Tissue. Result: There are no optimal cost drivers. A complex assessment of the pros and cons has to be performed with the costing systems purpose taken into account. Perfect causality should not serve a guideline bur rather to minimize total cost. It includes the cost driver’s cost of measurement and cost of errors caused by decisions based on product costing systems allocating costs poorly caused by the choice of cost driver. Behavioural effects resulting from the choice must also be considered as they can be decisive. An assessment of these three variables has to be conducted, but it is the context, the company structure, the information system and the strategy that determines the complexity. A model for analysing total cost when choosing cost drivers has been developed, in which the three variables are in focus. In case of free capacity companies must know how to handle its cost prior to choosing cost drivers. The choice can affect the appropriateness of the product costing system as a tool for management control. A model has been developed with the purpose to assist in decision making situation regarding handling of free capacity. The discussion concerning free capacity difficulties should be possible to generalise to all companies with free capacity, but primarily to companies within the processing and manufacturing industries. The difficulties discussed by means of analysis model II should be valid, however of different importance, to all companies using cost drivers, but probably also for companies in general that practice cost allocation regardless of cost system

Energy policies in favor of a larger adoption of renewable energy sources for electricity production purposes and the significant progress of several renewable technologies are among the main drivers behind an increasing integration of distributed generation (DG) in distribution networks. DG affects distribution network planning and operation and, consequently, higher or lower network costs than in a traditional passive network scenario arise. Two main complementary tools for an efficient integration of DG have been identified in this thesis: (i) a sound economic regulation of Distribution System Operators (DSOs) for taking into account DG-driven potential costs and accordingly remunerating DSOs, and (ii) network tariff design, in order to allocate network costs and re-distribute potential benefits to different grid users. Distribution economic regulations vary from country to country with grid characteristics and regulatory customs. In order for Regulators to promote the integration of DG units according to policy objectives, the potential impact of DG on the different distribution costs needs to be analyzed and quantitatively assessed: in this thesis, these objectives are achieved by using a novel model that combines the technical characteristics of distribution grids with the regulatory details specific of each regulation. Once computed, DSOs' total allowed revenue is allocated to different users' categories according to the adopted tariff structures. This thesis focuses on the challenges arising within the traditional paradigm of distribution tariff design when an increasing amount of DG is connected to the grids. In particular, the consequences of DG exemption from distribution tariffs and the application of load-tailored tariff schemes to DG are investigated, both from a qualitative and quantitative point of view; cross subsidies between consumers and DG owners are computed by applying a cost causality principle. / <p>The Doctoral Degrees issued upon completion of the programme are issued by Comillas Pontifical University, Delft University of Technology and KTH Royal Institute of Technology. The invested degrees are official in Spain, the Netherlands and Sweden, respectively. QC 20151009</p>

Samverkan mellan olika fastigheter kan vara centralt för att skapa ändamålsenliga fastigheter. Samverkan kan exempelvis ske genom bildandet av gemensamhetsanläggning bestående av väg som tillgodoser behov för flera fastigheter. När en gemensamhetsanläggning bildas ska kostnader för anläggningens utförande respektive drift fördelas genom andelstal. Ett andelstal kan avse hela gemensamhetsanläggningen eller del av gemensamhetsanläggningen. När olika andelstal avser olika delar av gemensamhetsanläggningen är gemensamhetsanläggningen sektionsindelad. Sektionsindelning är rent lagtekniskt möjligt men har lyfts fram som olämpligt i många sammanhang av flera källor, vilket gör det viktigt att studera. Syftet med denna studie var därför att beskriva användandet av sektionsindelning utifrån förrättningslantmätarens och ett rättsligt perspektiv. Studien syfte besvarades med hjälp av fyra frågeställningar. Frågeställningarna besvarades med hjälp av två metoder. För det första användes en juridisk metod där lagen, förarbeten, rättsfall och doktrin undersöktes. För det andra genomfördes en intervjustudie där sex förrättningslantmätare intervjuades. Resultatet från den juridiska metoden pekar på svårigheter i den senare förvaltningen som ett av huvudskälen till att sektionsindelning inte används i så stor utsträckning. Vägar är den typ av anläggning som sektionsindelning är mest lämplig för. Resultatet från intervjustudien visar att förrättningslantmätare i större utsträckning använder sektionsindelning för utförandeandelstalen än driftandelstalen. Samtidigt spelar ett antal faktorer in om sektionsindelning används eller inte som storleken på kostnader och relationen mellan de medverkade i gemensamhetsanläggningen. Samtidigt pekar resultat mot att sektionsindelning för olika kostnadsslag inte används i så stor utsträckning. / Collaboration between different properties can be central for creating suitable properties. Collaboration may be through the creation of joint facilities that for example meets the real estates need of roads. Once formed the costs for a joint facilities operation and execution must be divided among its members. These costs are distributed through the awarding of "shared numbers" (andelstal). Shared numbers may refer to the whole joint facility or a part of the joint facility. When shared numbers refer to a part of the joint facility the facility is divided into sections, which is called sectiondivision. Sectiondivision is made possible by the way the law is formulated but has been highlighted as inappropriate in many contexts by multiple sources, making it important to study. The purpose of this study was to describe the use of sectiondivision based on cadastral surveyor’s perspective and a legal perspective. The purpose of this study was answered with the help of four questions. The questions were answered by two methods. Firstly, a legal method was used in which the law, preliminary work of the law, legal cases and doctrine was examined. Secondly, interviews where conducted with six cadastral surveyors. The results of the legal method indicate that difficulties in the latter management of the joint facility are one of the main reasons why sectiondivision should not be used as much. Roads are the type of facility that sectiondivision is most suitable for. The results from the interviews show that cadastral surveyors are making greater use of sections of execution than sections of operation. A number of factors are central for the use of sectiondivision. The size of the joint facility is one important factor. Another is the relations between the participants in the joint facility. Sectiondivision for different types of costs are not used in a wide extent.

O setor elétrico é um setor de natureza estratégica para qualquer nação, na medida em que na era moderna a eletricidade é um insumo fundamental para a qualidade de vida das pessoas e para o desenvolvimento e a produção da indústria, sendo mesmo considerado como uma mola mestra da economia do país. Em função dessa importância, crescente ao longo do tempo e aguçada em decorrência de restrições de disponibilidade e de cunho ambiental para a utilização massiva do petróleo, o setor elétrico deve ser planejado com extrema atenção e de forma muito criteriosa, posto que sua expansão necessite estar garantida e se trata de um setor intensivo em capital e com empreendimentos de longo prazo de maturação, particularmente no caso dos grandes aproveitamentos hidrelétricos e as plantas nucleares. Dentro desse contexto, o presente trabalho buscou endereçar a temática de planejamento de sistemas elétricos, aproveitando a experiência profissional pregressa da autora, especialmente no que tange às vertentes de estudos tarifários e de mercado, como também pelo fato de conhecer em algum detalhe os marcos regulatórios e o funcionamento dos setores elétricos no âmbito do Mercosul. Nesse sentido, o presente trabalho apresenta uma análise crítica comparativa de modelos tarifários, dos sistemas de transmissão, atualmente vigentes em alguns países da América do Sul. As recentes tendências políticas e energéticas dos países considerados constituem-se em importantes sinais para o estabelecimento de futuras negociações na área elétrica. Isso propicia a realização de um estudo referente às condições tarifarias e regulatórias destes mercados. Questões técnicas em projetos deste tipo poderiam ser superadas, porém, eventuais divergências regulatórias e tarifarias entre os mercados elétricos poderiam adiar ou até mesmo inviabilizar os referidos projetos. Por outro lado, levando em conta o nexo existente entre o estudo dos modelos tarifários, os sinais de possíveis negociações de energia e a expansão do sistema, apresentam-se também uma análise comparativa entre as metodologias de previsão utilizadas no cálculo da demanda de energia elétrica nos países considerados. As referidas metodologias de previsão, sobre as quais foram utilizados o histórico de consumo do Brasil (1996-2006) e as variáveis explicativas inerentes a cada modelo, correspondem às classes de consumo Residencial, Industrial, Comercial e Rural; responsáveis por aproximadamente 90% do consumo nacional. Foram encontradas certas semelhanças principalmente no relacionado às variáveis econométricas utilizadas por estes modelos, os quais se refletiram nos resultados obtidos. / The electric power sector is an area of strategic nature for any country as electricity is an essential product for both the quality of life and the development of the industry. This reason led to consider it as a sound foundation for the economy development and GNP growing. Because of its role, which grows along time even due to the restrictions of availability and environmental issues for the massive use of oil, the electric sector must be carefully planned as its expansion needs to be guaranteed. This sector embraces large capital and long-term investments, particularly those related to hydroelectric projects and nuclear plants. Within that framework, this work aims at to address the electric power planning subject using the author\'s past knowledge related to electric tariffs as well as on the regulatory framework and market operation of the Mercosul. A critical comparative analysis of transmission tariff models currently applied in some South American countries is particularly addressed. The recent political and energy policy trends of the considered countries appear as important signals for the establishment of future negotiations of electricity. This situation demands the realization of new studies related to both tariff and regulatory conditions in these markets. Technical issues in projects of this kind may well be overcome; however, some regulatory differences and even tariff model differences among marketers could delay or even turn unfeasible the referred projects. On the other hand, considering issues like the link existing among the transmission pricing models adopted and the likely electricity trading as well as the system expansion, a comparative analysis of the methodologies used to forecast the energy demand in the South American countries previously considered, is also presented. Such forecast methodologies, upon which were applied the annual electricity consumption in Brazil in the period 1996 through 2006 as well as the explanatory variables inherent to each model, correspond to the Residential, Industrial, Commercial and Rural consumptions, responsible for nearly 90% of the national consumption. From this analysis, some similarities mainly those related to the econometric variables used by each methodology were found. Such similarities and related findings are reflected in the results presented.

Several Swedish sawmill groups have recently developed product-costing systems to possibly compensate for diminishing production knowledge in recently centralized market organizations. The concept of product costs is challenging in sawmilling, since production is of a joint type – each log typically yields many products. The newly developed costing systems rely on traditional accounting-based methods and are of little use in decision-making because the resulting cost figures do not normally estimate actual cost changes. This thesis develops an alternative, theoretically defendable method based on linear programming, and tests it on a pine sawmill. Computer simulations are compared with traditional methods, and to analyze the effects of managing the salesmen by the product costs of the suggested method. The thesis relies on the joint-cost accounting discourse from the 1980s, which was abandoned before any essential application was found. This application has now been found through changes in the sawmill industry, and the discourse is here revived practically and theoretically. The sawmills are modeled with relative capacity restrictions and with constraints on the flexibility of their timber supply. Sales decisions based on product costs from the suggested method seem to successively improve company profit. To be successful, the product costs have to be recalculated regularly. Analyses indicate that with flexibility in purchasing timber and a low cost difference between buying scarce products and selling surplus products externally, the necessary length of the recalculation period and the usefulness of the suggested method both increase markedly.

Tjänster för strömmad media stiger kraftigt i popularitet, samtidigt som utbudet av denna typ av tjänster ökar. Internet protocol television (IPTV) med standardupplösning levereras redan till många hem, och högupplöst IPTV kommer att bli vanligt inom en relativt snar framtid. Mer avancerade tjänster, som tredimensionell TV och TV med fritt valbara vyer, står sedan på tur. Strömmad video är av naturen väldigt bandbreddskrävande, och denna utveckling kommer därför att sätta den befintliga nätverksinfrastrukturen på prov. Multicast är mer bandbreddseffektivt än unicast för scenarion där många mottagare samtidigt är intresserade av samma data, vilket är fallet med populärt direktsänt material. Anledningen är att mottagarna av multicast-sessioner delar på resurserna via ett gemensamt transmissionsträd, där ingen data sänds mer än en gång över någon gren. Användningen av multicast kan därför generera stora besparingar av bandbredd. Internetleverantörerna har dock inga riktigt starka skäl för att stödja multicast, vilket medfört att spridningen varit långsam. Vi föreslår att multicast-sessioner tilldelas mer bandbredd när det uppstår trafikstockningar i näten. Fördelningen baseras på antalet mottagare och datatakten som de erhåller, eftersom det är det som avgör graden av resursdelning. Vi anser att det är rättvist att ta hänsyn till detta, och kallar därför den föreslagna bandbreddsfördelningen multicast-favorable max-min fair. Vidare så presenteras två bandbreddstilldelningspolicyer som använder sig av olika mängd återkoppling för att uppnå fördelningar som ligger förhållandevis nära den föreslagna. Vi föreslår även två mekanismer för kostnadsallokering, vilka bygger på antagandet att kostnaden för dataöverföring ska täckas av mottagarna. De föreslagna mekanismerna fördelar kostnaderna mellan mottagarna baserat på deras andel av resursutnyttjandet, vilket generellt är fördelaktigt för multicast-mottagare. De två mekanismerna för kostnadsallokering skiljer sig åt genom att den ena eftersträvar optimalt rättvis fördelning av kostnaderna, medan den andra kan ge rabatt till vissa mottagare. Rabatten möjliggör större grupper med mottagare, vilket även kan reducera kostnaderna för icke rabatterade mottagare. Förslagen gör multicast mer attraktivt för användarna av strömmad media. Om förslagen implementerades i nätverk med multicast-stöd så skulle övriga Internetleverantörer bli tvungna att stödja multicast för att vara konkurrenskraftiga. / Media-streaming services are rapidly gaining in popularity, and new ones are knocking on the door. Standard-definition Internet protocol television (IPTV) has already entered many living rooms, and high-definition IPTV will become common property in the not too distant future. Then even more advanced and resource-demanding services, such as three-dimensional and free-view TV, are next in line. Video streaming is by nature extremely bandwidth intensive, and this development will put the existing network infrastructure to the test. In scenarios where many receivers are simultaneously interested in the same data, which is the case with popular live content, multicast transmission is more bandwidth efficient than unicast. The reason is that the receivers of a multicast session share the resources through a common transmission tree where data are only transmitted once along any branch. The use of multicast transmission can therefore yield huge bandwidth savings. There are however no really strong incentives for the Internet service providers (ISPs) to support multicast transmission, and the deployment has consequently been slow. We propose that more bandwidth is allocated to multicast flows in the case of network congestion. The ratio is based upon the number of receivers and the bitrate that they are able to obtain, since this is what determines the degree of resource sharing. We believe that it is fair to take this into account, and accordingly call the proposed allocation multicast-favorable max-min fair. Further, we present two bandwidth-allocation policies that utilize different amount of feedback to perform allocations that are reasonable close to be multicast-favorable max-min fair. We also propose two cost-allocation mechanisms that build upon the assumption that the cost for data transmission should be covered by the receivers. The mechanisms charge the receivers based on their share of the resources usage, which in general is favorable to multicast receivers. The two cost-allocation mechanisms differ in that one strives for optimum fair cost allocations, whereas the other might give discounts to some receivers. The discounts facilitate larger groups of receivers, which can provide cheaper services for the non-discounted receivers as well. The proposals make multicast transmission more attractive to the users of media-streaming services. If the proposals were implemented in multicast-enabled networks, the rest of the ISPs would be forced to support multicast, to stay competitive.

Coordination of health and human service transportation programs in rural communities provides a source of sustainable funding for public transit. Significant funding is available for non-emergency medical transportation (NEMT) for Medicaid-eligible clients. In 2009, 21 of the 39 rural transit districts in Texas received NEMT funds under the Texas Medical Transportation Program (MTP). The benefits of MTP funds to rural transit districts are an additional funding source, a consistent cash flow through regular reimbursement for MTP services, and the opportunity to maximize resources (vehicles, miles, hours) by combining MTP passenger trips with general public transit. However, MTP may also increase resources required (miles, hours) to deliver transportation due to program service requirements, resulting in a higher cost per passenger trip and reduced productivity due to longer trip lengths and time. The purpose of this research is to develop a resource-based cost allocation methodology to accurately reflect cost and resources by MTP and general public passenger trip and apply the methodology to five case studies to analyze the impact of MTP trips on general public transit service. Results of the case study analysis reveal that in four of the five case studies, MTP is more resource intensive than general public transportation. MTP passenger trips have longer trip lengths than general public trips ranging from additional mileage per passenger trip of 13 to 40 miles. Using a resource-based cost allocation methodology, in four of the five case studies, MTP trips have higher operating cost per boarding as compared to general public service ranging from a difference of $12 to as much as a $32 per passenger trip. Four of the five case study rural transit districts do not cover the full cost of providing MTP service with MTP revenues with a shortfall ranging from approximately $6.00 per passenger trip to $19.00 per passenger trip. The cumulative impact of MTP on the Texas Performance Funding Formula was found to be positive resulting from the significant positive impact on the local investment indicator. However, the additional funding generated by MTP in the funding formula is still not sufficient to compensate fully for the deficits found.

O setor elétrico é um setor de natureza estratégica para qualquer nação, na medida em que na era moderna a eletricidade é um insumo fundamental para a qualidade de vida das pessoas e para o desenvolvimento e a produção da indústria, sendo mesmo considerado como uma mola mestra da economia do país. Em função dessa importância, crescente ao longo do tempo e aguçada em decorrência de restrições de disponibilidade e de cunho ambiental para a utilização massiva do petróleo, o setor elétrico deve ser planejado com extrema atenção e de forma muito criteriosa, posto que sua expansão necessite estar garantida e se trata de um setor intensivo em capital e com empreendimentos de longo prazo de maturação, particularmente no caso dos grandes aproveitamentos hidrelétricos e as plantas nucleares. Dentro desse contexto, o presente trabalho buscou endereçar a temática de planejamento de sistemas elétricos, aproveitando a experiência profissional pregressa da autora, especialmente no que tange às vertentes de estudos tarifários e de mercado, como também pelo fato de conhecer em algum detalhe os marcos regulatórios e o funcionamento dos setores elétricos no âmbito do Mercosul. Nesse sentido, o presente trabalho apresenta uma análise crítica comparativa de modelos tarifários, dos sistemas de transmissão, atualmente vigentes em alguns países da América do Sul. As recentes tendências políticas e energéticas dos países considerados constituem-se em importantes sinais para o estabelecimento de futuras negociações na área elétrica. Isso propicia a realização de um estudo referente às condições tarifarias e regulatórias destes mercados. Questões técnicas em projetos deste tipo poderiam ser superadas, porém, eventuais divergências regulatórias e tarifarias entre os mercados elétricos poderiam adiar ou até mesmo inviabilizar os referidos projetos. Por outro lado, levando em conta o nexo existente entre o estudo dos modelos tarifários, os sinais de possíveis negociações de energia e a expansão do sistema, apresentam-se também uma análise comparativa entre as metodologias de previsão utilizadas no cálculo da demanda de energia elétrica nos países considerados. As referidas metodologias de previsão, sobre as quais foram utilizados o histórico de consumo do Brasil (1996-2006) e as variáveis explicativas inerentes a cada modelo, correspondem às classes de consumo Residencial, Industrial, Comercial e Rural; responsáveis por aproximadamente 90% do consumo nacional. Foram encontradas certas semelhanças principalmente no relacionado às variáveis econométricas utilizadas por estes modelos, os quais se refletiram nos resultados obtidos. / The electric power sector is an area of strategic nature for any country as electricity is an essential product for both the quality of life and the development of the industry. This reason led to consider it as a sound foundation for the economy development and GNP growing. Because of its role, which grows along time even due to the restrictions of availability and environmental issues for the massive use of oil, the electric sector must be carefully planned as its expansion needs to be guaranteed. This sector embraces large capital and long-term investments, particularly those related to hydroelectric projects and nuclear plants. Within that framework, this work aims at to address the electric power planning subject using the author\'s past knowledge related to electric tariffs as well as on the regulatory framework and market operation of the Mercosul. A critical comparative analysis of transmission tariff models currently applied in some South American countries is particularly addressed. The recent political and energy policy trends of the considered countries appear as important signals for the establishment of future negotiations of electricity. This situation demands the realization of new studies related to both tariff and regulatory conditions in these markets. Technical issues in projects of this kind may well be overcome; however, some regulatory differences and even tariff model differences among marketers could delay or even turn unfeasible the referred projects. On the other hand, considering issues like the link existing among the transmission pricing models adopted and the likely electricity trading as well as the system expansion, a comparative analysis of the methodologies used to forecast the energy demand in the South American countries previously considered, is also presented. Such forecast methodologies, upon which were applied the annual electricity consumption in Brazil in the period 1996 through 2006 as well as the explanatory variables inherent to each model, correspond to the Residential, Industrial, Commercial and Rural consumptions, responsible for nearly 90% of the national consumption. From this analysis, some similarities mainly those related to the econometric variables used by each methodology were found. Such similarities and related findings are reflected in the results presented.

Electricity transmission network investments are playing a key role in the integration process of power systems in the European Union. Given the magnitude of investment costs, their irreversibility, and their impact in the overall development of a region, accounting for the role of uncertainties as well as the involvement of multiple parties in the decision process allows for improved and more robust investment decisions. Even though the creation of this internal energy market requires attention to flexibility and strategic decision-making, existing literature and practitioners have not given proper attention to these topics. Using portfolios of real options, we present two stochastic mixed integer linear programming models for transmission network expansion planning. We study the importance of explicitly addressing uncertainties, the option to postpone decisions and other sources of flexibility in the design of transmission networks. In a case study based on the Azores archipelago we show how renewables penetration can increase by introducing contingency planning into the decision process considering generation capacity uncertainty. We also present a two-party Nash-Coase bargaining transmission capacity investment model. We illustrate optimal fair share cost allocation policies with a case study based on the Iberian market. Lastly, we develop a new model that considers both interconnection expansion planning under uncertainty and cross-border cost allocation based on portfolios of real options and Nash-Coase bargaining. The model is illustrated using Iberian transmission and market data.

Thesis is devoted to current trends in approaching cost allocation developed in IBM Cognos TM1 software. Concept, which was originally elaborated in my bachelor thesis, has recently experienced restrictions caused by increasing requirements on analytical tools and information they provide. Goal of the thesis is therefore to analyse causalities of emerging weaknesses, design and develop optimalized and reengineered solution answering current demands. Reqarding the quantitative evaluation of attained results, the thesis is extended with analysis of frameworks and standards dedicated to benchmarking of OLAP tools and their synthesis into own complex model. Proposed model specializes on measuring multiple OLAP applications across four main perspectives including performance, development, usability and financial benefits. Attained results prove, that reengineered model is faster, data richer, easier to use and appropriate for any organization with structured and algorithmic approach to cost allocation. Second half of the thesis focuses on extending the presentation layer to web browser, designing and developing of custom visualizations for most usual analytic tasks. Considering the absence of advanced application interface in IBM Cognos TM1, the thesis also includes theoretical analysis of current trends in API development and design of concept allowing communication and data transportation between applications and TM1 server. In the concluding section of the thesis, proposed concept is materialized into universal library developed in PHP and applied to novel allocation model. Leveraging the library, two exemplary interfaces for allocator operation and data consumption are implemented. Gained knowledge can serve as basis for development of additional components communicationg with TM1 in variety of projects or theoretical framework for API implementation in general.