Inköpsorganisationen har varit och är föremål för förändring. Vid sidan av denna förändring har Total Cost of Ownership (TCO) utvecklats. TCO sträcker sig bortom inköpspriset och innefattar enligt Degraeve et al. (2005a) alla kostnader relaterade till anskaffningen och kostnaderna användningen av en vara eller tjänst medför genom ett företags hela värdekedja. Utifrån en tillhandahållen förståelse för kostnaderna ett företag ådrar sig utifrån etablerade leverantörsrelationer kan TCO fördelaktigt användas vid valet av leverantörer och till att utvärdera prestandan av leverantörer. Ett flertal genomförda TCO studier har antagit ett snävt fokus och enbart fokuserat på en specifik produkt eller produktgrupp. Ett behov av att på en mer övergripande nivå granska och identifiera skillnader i kostnaderna ett tillverkande företag ådrar sig mellan olika leverantörer har därmed existerat. I enlighet med detta behov syftade denna uppsats till att övergripande granska skillnader i kostnaderna ett tillverkande företag ådrar sig mellan olika leverantörer utifrån ett TCO perspektiv. Detta uppnåddes via att genomföra en fallstudie av det privatägda tillverkande företaget Enics. Data samlades huvudsakligen in via intervjuer och en introducerad TCO matris används i presentationen och analysen av data. Ett flertal relevanta skillnader i kostnaderna fallföretaget ådrar sig mellan olika leverantörer identifieras och presenteras. Möjligheten att utifrån de identifierade skillnaderna uppnå kostnadsbesparingar samt hur detta inverkar på de identifierade skillnaderna analyseras. De identifierade skillnaderna kan utökas mellan olika leverantörer när företag eftersträvar att uppnå kostnadsbesparingar. Hur 23 traditionella kriterier anknyter till värdekedjan har även analyserats. Varav en del kriterier möjliggör inledandet av leverantörsrelationer är en del mer anpassade för den efterkommande utvärderingen.

Making good supply management decisions is essential to competing in the global market, as these decisions often account for more than 60% of the average company's total costs. The purpose for this single case study was to explore the strategy that a large manufacturing firm in northeast Ohio used to identify costs when making effective purchasing decisions. The total cost of ownership (TCO) theory was the conceptual framework for the study. The data collection included a semistructured interview with a senior level supply manager and a focus group consisting of mid-level supply managers. Member checking provided verification of the interpreted participants' responses. Methodological triangulation included 2 company documents pertinent to the supply management department that resulted in 4 emerging themes: identifying total costs, tools for implementing TCO, supplier rating and management, and detailed recordkeeping. The findings of this study revealed a simpler approach to capturing and organizing data than was acknowledged in the literature reviewed. The findings showed TCO supported purchasing decisions that often resulted in domestically or regionally purchased products rather than offshore buys. Therefore, reassessment of true total costs by senior manufacturing supply managers might impact social change as more procurement decisions forego sourcing offshore and bring manufacturing of products back to local communities.

Total cost of ownership is a great factor to consider when deciding to deploy cloud computing. The cost to own a data centre or run a data centre outweighs the thought of IT manager or owner of the business organisation.The research work is concerned with specifying the factors that sum the TCO for medium scale service providers with respect to technology and security. A valid analysis was made with respect to the cloud service providers expenses and how to reduce the cost of ownership.In this research work, a review of related articles was used from a wide source, reading through the abstract and overview of the articles to find its relevance to the subject. A further interview was conducted with two medium scale cloud service providers and one cloud user.In this study, an average calculation of the TCO was made and we implemented a proposed cost reduction method. We made a proposal on which and how to decide as to which cloud services users should deploy in terms of cost and security.We conclude that many articles have focused their TCO calculation on the building without making emphasis on the security. The security accumulates huge amount under hidden cost and this research work identified the hidden cost, made an average calculation and proffer a method of reducing the TCO. / <p><em></em></p>

This diploma thesis deals with the issue of marketing communication of Škoda Fabia third-generation cars. It is focused on previously unused, yet a very convincing sales argument, that enables a complex quantification of expenditure related to the car ownership. The tool is known as TCO (Total Cost of Ownership) and it has been mostly used by large corporate fleets so far. One of the aims of the thesis is to analyse competitiveness of the Fabia model from the viewpoint of the TCO indicator. This analysis is implemented by means of a specialized tool CarCostExpert by EurotaxGlass´s. A concept of communication strategy based on TCO will be suggested according to its comparison with competitors and interviewing sales network. An estimation of financial potential of the suggested solution as well as analysis of related threats and opportunities are constituent parts of this concept.

Student Number : 0105159R - MSc(Eng) Dissertation - School of Electrical and Information Engineering - Faculty of Engineering and the Built Environment / This dissertation presents the design of a re-usable rocket for use in triggered-lightning experiments. It is intended that the rocket will tow a thin wire to sufficient height so that the lightning mechanism will attach onto the wire and follow it to ground. The rocket design is inherently safe as it does not use explosive materials for its propulsion system, and hence conforms to South African explosive legislation. The designed rocket consists of a hybrid motor, which uses a solid combustion chamber and liquid oxidiser rather than solid motors which use a single solid fuel or a liquid motor which uses two liquid propellants. The mechanical performance of the oxidiser stage is critical in containing the pressurised oxidiser and regulating the flow of the oxidiser into the combustion chamber. The design of the combustion chamber and the rate at which the solid material burns is key to the generation of the pressure which is expelled through the nozzle to produce thrust. The design of the nozzle is covered in which the material from which it is made must withstand temperatures in excess of 1600 ◦C. The entire system was modelled to calculate the parameters of the various subsystems. The simulation study shows that the rocket will be able to reach 1 km with a complete section of wire towed behind it. A cost analysis, against other commercial rocket systems, was performed. The analysis concludes from the total cost of ownership that it is significantly cheaper to operate the designed rocket, over the course of the experiment, than other rocket systems.

Battery electric vehicles (BEV) are promoted as a viable near-term technology to reduce the emissions of greenhouse gases (GHG). With Sweden's relatively slow adoption of the BEV in combination with the Swedish government's target of a vehicle fleet independent of fossil fuels by 2030, we study how adoption intentions are influenced by vehicle attribute and when these effects influence BEV adoption. This thesis builds on previous research investigating the effects of barriers and drivers on consumers intentions to adopt electric vehicles. Our study has more specifically examined Swedish consumers intentions to adopt a BEV by conducting a quantitative designed study. We considered the barrier of high perceived price and the driver of environmental self-identity, alongside demographic factors. Furthermore, we also highlight the understudied concept of total cost of ownership (TCO) by studying its moderating role on the relationship between high perceived price, environmental self-identity and consumers intention to adopt BEV’s.  We find that the barrier of high perceived price had no significant influence on intentions to adopt BEV’s, while environmental self-identity was positive and a strong predictor of consumers intentions. Additionally, our results show that the moderating effect of attention to cost (TCOA) and level of information (TCOB) was only significant at one of the four interactions. Concluding that the moderator TCOB has a positive effect on the relationship between high perceived price and intention to adopt BEV’s. These results have implication for BEV marketing, policy and consumers, and suggests that symbolic attributes of the battery electric vehicle have a tendency to reinforce consumers self-identity. This serves as a promising non-financial strategy for increasing BEV adoption. Moreover, the results indicate that consumer with little knowledge of the cost associated with car ownership (low TCOB) are more sensitive to the negative effects from the price of BEV’s in relation to their adoption intentions.

O setor público brasileiro passa por momentos de desenvolvimento em sua forma de gestão, objetivando maior aproximação com as técnicas de gestão do setor privado, que utilizam métodos e conceitos mais eficientes. Esta pesquisa utilizou o conceito do Custo Total de Propriedade - CTP (Total Cost of Ownership, traduzido do inglês) como forma de aprimorar o processo de aquisições de bens duráveis, no caso, veículos, que atualmente é pautado na Lei de Licitações (Lei 8.666 de 1993), que possui o menor preço como critério de decisão de compra. Baseado no CTP, o preço de aquisição é apenas uma variável de custo a ser analisado durante o processo de compra, devendo também haver análise dos custos pós-aquisição e de descarte, fatores que não estão formalizados no processo de aquisição atual e tampouco existem no momento do pregão. Esse conceito traz a definição de compra mais vantajosa, como aquela que possui o menor CTP e não apenas o menor preço de aquisição; portanto, objetiva-se investigar quais aspectos seriam impactados com a aplicação prática do conceito de CTP no fluxo de aquisição de um bem durável em um órgão público. Com isso, a questão a ser respondida é: quais aspectos seriam impactados com a aplicação prática do conceito do Custo Total de Propriedade no fluxo de aquisição de um bem durável em um órgão público. Esta pesquisa se enquadra como qualitativa, com aplicação de questionário semiestruturado aos atores responsáveis pelo processo licitatório da Prefeitura de Franco da Rocha - SP, para: (i) formalizar o atual fluxo de aquisições de veículos; (ii) entender sua percepção sobre aplicação do CTP no processo; e ainda (iii) captar as possíveis variáveis de custo a serem mensuradas na realidade daquela municipalidade. Para fins de validação de informações, foram coletados dados com análise documental de editais de licitações de compras de veículos de 2013 a 2016, sendo necessárias também para composição do exercício de mensuração do CTP. Foram utilizadas as variáveis extraídas das respostas dos entrevistados e sugeriu-se a utilização de novas variáveis para que o cálculo se tornasse mais amplo. Com relação aos resultados, foi possível observar que os aspectos impactados com a aplicação do CTP no processo de aquisição foram: (i) melhora da descrição técnica do bem na etapa inicial realizada pelo solicitante do bem, permeando itens que viabilizem o CTP e que possam influenciar positivamente a qualidade dos bens; e (ii) acurácia na projeção de custos pós-aquisição para atendimento da Lei de Responsabilidade Fiscal - LRF. Espera-se que haja desenvolvimento das técnicas de gestão de compras em órgãos públicos com uso eficiente dos recursos públicos no que diz respeito aos custos com aquisições, além de demonstrar de forma didática o cálculo e algumas variáveis de custos que podem ser padronizadas no processo de aquisições. / The Brazilian public sector is going through a period of development on its management form, aiming greater approximation with the private sector management techniques, which use more efficient methods and concepts. This research used the concept of TCO - Total Cost of Ownership to improve the process of durable goods acquisition, in this case, vehicles, nowadays grounded by the Brazilian Bidding Law (Law 8.666 of 1993), which has the lowest price as criteria for purchase decision. Based on the TCO, the acquisition price is just a cost variable to be analyzed during the purchase process. There should also be a post-acquisition and disposal cost analysis, factors not formalized in the current acquisition process and neither existing in the trading session. This concept brings the definition of the most advantageous purchase, such as the one that has the lowest TCO and not only the lowest acquisition price; therefore, it aims to investigate which aspects would be impacted by the practical application of the TCO concept in a durable good acquisition flow in a public body. Thus, the question to be answered is which aspects would be impacted by the practical application of the Total Cost of Ownership concept in a durable good acquisition flow in a public body. This research can be classified as qualitative, with the application of a semi-structured questionnaire on the people responsible for the bidding process in the Municipality of Franco da Rocha - SP, to (i) formalize the current flow of vehicles acquisition; (ii) understand their perception of the TCO in the process; and (iii) find possible cost variables to be measured in the reality of that municipality. For purposes of information validation, there were collected data with documentary analysis of the bidding documents for vehicles purchases from 2013 to 2016, also being necessary for the composition of the TCO measurement exercise. Extracted variables from the respondents\' answers were used and it was suggested the application of new variables for the calculation to be broader. Regarding the results, it was possible to observe that the aspects impacted by the TCO application were: (i) improvement of the technical description of the good in the initial stage carried out by the good requestor, permeating items that make the TCO viable and can positively influence the quality of goods; and (ii) accuracy in the projection of post-acquisition costs for compliance with the Fiscal Responsibility Law - LRF. It is expected that there will be a development of the management purchase techniques in public bodies with efficient use of public resources regarding costs acquisitions, as well as demonstrating, in a didactic way, the calculation and some cost variables that can be standardized in the acquisition process.

The topic of this diploma thesis is focused on implementation of logistic modules of the enterprise information system in the Niedax company. The theoretical part provides information from the field of information systems, supplemented by information about ERP (Enterprise Resource Planning), IS/IT expenses and methods of design and implementation of information systems. The practical part briefly describes the selected information system, the company where the information system was implemented, the implementation partner and the BMD information system. Furthermore, and analysis of the current state is carried out and the course of the whole implementation project is described, followed by a practical demonstration of the BMD system. Finally, an evaluation of the project is performed. Evaluation is based in a comparison of the TCO (Total Cost of Ownership) values determined in the practical part of the thesis and an evaluation of the questionnaire survey.

This master’s thesis presents a model for calculating the total cost of ownership (TCO) of relatively small ERP implementations, including two years of running the system. The main factors affecting the cost items in the model are also analyzed, based in part on four case projects that the consultancy company Acando has carried out recently and in part on literature. The case projects were investigated through interviews with key actors in the projects from Acando and the customer, and through invoicing and project documentation in Acando’s databases. It is important to note that it is the cost side of the projects that is in focus in this thesis. Realized value at the customer is thus not included in the TCO model or further analysis. The model is built based on previous models for assessing the TCO of ERP implementations, but adapted in several ways to the context of the four case projects in the study. The costs of the case projects are mapped individually into the TCO model, and the total costs for the customers of the projects are calculated and presented. This results in a TCO for each of the four projects of between 4 and 9 MSEK. The model makes a clear distinction between internal and external time and resources that are invested in a project. This underlines how an implementation project is a cooperative effort between vendor and customer. Important factors found that affect the TCO of implementation projects include all the seven categories of success factors that Nah and Delgado find in their extensive literature review on the subject. The most significant of these categories of factors are shown to be top management support and project management. This is largely because these influence the impact of many of the other factors. All factors are interrelated though, and it is at times difficult to identify which is the main factor in a certain course of events. Looking more into detail concerning the cost affecting factors the most important factors identified in the case studies were the following: Amount of resources allocated to the project by top management Priority of the project in the organization   Skill and experience of the customer project manager Control and follow-up procedures Communication between stakeholders regarding expectations and  project scope The amount and complexity of integrations, customizations, data migration and testing Type of contract regarding pricing and risk sharing Change management effort / Detta examensarbete presenterar en modell för totalkostnader (TCO eller Total Cost of Ownership) av relativt små ERP-implementationer, inklusive två års drift av systemet. De viktigaste faktorer som påverkar kostnadsposterna i modellen analyseras också, baserat delvis på fyra implementationsprojekt som konsultföretaget Acando nyligen har utfört och delvis på litteratur. Projekten undersöktes genom intervjuer med nyckelpersoner i projekten från både Acando och kund, och genom fakturering och projektdokumentation från Acandos databaser. Det är viktigt att vara medveten om att det är kostnadssidan av projekten som står i fokus i denna rapport. Realiserat värde hos kunden är alltså inte inkluderat i TCO-modellen eller vidare analys. Modellen är baserad delvis på tidigare modeller för att utvärdera TCO av ERP-implementationer, men anpassad för kontexten hos de fyra projekten i studien. Kostnaderna i de studerade projekten mappas in i TCO-modellen, och de totala kostnaderna för projektens kunder presenteras. Resultaten visar på en total kostnad för projekten för mellan 4 och 9 miljoner kronor. Modellen gör en tydlig distinktion mellan intern och extern tid och resurser som investeras i ett projekt. Detta understryker hur ett implementationsprojekt är ett samarbete mellan säljare och kund. Viktiga faktorer som befunnits påverka totalkostnaderna av implementationsprojekt inkluderar alla sju kategorier av framgångsfaktorer som Nah och Delgado hittar i sin omfattande litteraturstudie i ämnet. De viktigaste av dessa kategorier visas vara stöd från ledningen och projektledning. Detta beror till stor del på att dessa påverkar vikten av många andra faktorer. Alla faktorer är relaterade dock, och det ligger många svårigheter i att försöka utreda vilka som är de huvudsakliga faktorerna i ett visst skeende. Ser vi mer i detalj på vilka individuella kostnadspåverkande faktorer som identifierats i studierna är de som följer: Mängd resurser som ledningen allokerar till ett projekt Projektets prioritet i organisationen Kunskap och erfarenhet hos kundens projektledare Styrning och uppföljningsprocesser Kommunikation mellan intressenter angående förväntningar och projektets omfattning Mängden och komplexitet hos integrationer, anpassningar, datamigrering och testning Kontraktets utformning vad gäller prissättning och riskdelning Förändringsledning

Title: A case study for LORAMAX on supply chain strategy &amp; production efficiency.  Limitations: Due to the sensitive nature of the information in this thesis, a non-disclosure agreement was signed, and some data cannot be disclosed.  Background: LORAMAX, the case company for this thesis produces differentiated products on the basis of quality. They are faced with the challenge of making a product that they recently launched, HERO, more competitive in the market. Even though they have chosen a differentiated strategy, the company understands that cost reduction could as well provide them a competitive advantage and is therefore crucial to the survival of the new product.  Research questions:                How can the production cost and lead time be reduced for HERO? How would the choice to either buy pre-assembled modules or manufacture them in-house influence the profit margin of HERO? Purpose: The purpose of this thesis is to use relevant theories and practical tools in order to help the company identify potential opportunities and areas where to reduce assembly costs and lead-times.  Method: The empirical data used to draw conclusions was collected through a mixed research method (both qualitative and quantitative) carried out on site at LORAMAX with the help of the purchasing and production manager, through interviews, questionnaires and observations. This thesis is written from a positivistic perspective with a deductive approach.  Conclusions: Value Stream Mapping (VSM) and Total Cost of Ownership (TCO) are effective tools for cost and lead time reduction and can be used to support a make-or-buy decision. In this thesis, we arrive at the conclusion that LORAMAX will improve its profit margins on HERO if it buys already assembled modules.