Statistical Activity Cost Theory (SACT) is an axiomatic and statistical theory of basic accounting measurement practice. The aim of the SACT analysis, among others, is to determine the statistical nature of both the physical production system of an accounting entity and its related costs, which can then be examined and applied to various decision-making problems. A central proposition of SACT is that the physical system of the entity, and the costs related to this system, are separate structures which can be modelled as such. To date, however, mini- mal progress has been made in describing production process structures within the SACT framework, and nor have there been any advances made in applying common statistical techniques to such an analysis. This thesis, therefore, moves to extend the basic theory that has already been developed, presenting a novel method for representing and examining the physical processes that make up an entity's production system. It also examines the costing of these physical models, such that transactional data can be examined and related back to the underlying production processes. The thesis concludes by giving an example of such an application in a case study. The analysis developed in this thesis has been applied in a larger project which aims to produce generic modelling and decision tools, based upon SACT, to support return and risk management.

Inom byggbranschen är förseningar i byggprojekts leveranser vanligt förekommande och utgör ett utmanande problem. För att övervinna detta problem krävs en utvecklad och noggranna tidsplaner som följs av alla berörda parter. I dagsläget använder sig byggindustrin huvudsakligen av aktivitetsbaserade tidsplaner, som representeras av Critical Path Method (CPM) och dess Gantt-schema. Trots att en annan tidsplaneringsmetod, baserad på lokalitet, visar lovande potential för att effektivt hantera förseningar i leveranser, har den inte fått samma uppmärksamhet. Line of Balance (LOB) är en metod inom location-based scheduling (LBS), där platsen behandlas som en dimension i produktionsprocessen och den har visat sig vara effektivare alternativ än Gantt-schema. I stället för att endast fokusera på aktiviteter fördelar LOB-metoden aktiviteter på lokaliteter där de ska genomföras, vilket underlättar för alla parter att följa en tydlig plan och övervaka arbeten på ett enklare sätt. BIM-verktyg har visat sig vara effektiva för att förbättra och effektivisera LOB-tidsplaner genom att tillhandahålla specialiserade verktyg som underlättar skapandet av sådana tidsplaner. CPM-metoden utgör grunden för många programvaror som används för att skapa LOB-tidsplaner såsom programmet Vico Office. Dessutom kan användning av BIM-verktyg möjliggör tillämpning av Lean-tänkande som bidrar till att förbättra arbetsflöden och öka kvalitet. Detta arbete undersöker hur tidsplaner påverkas vid övergången från aktivitetsbaserade- till lokalitetsbaserade tidsplaner, med hjälp av BIM-verktyget Vico Office. Vidare undersöks hur tillämpningen av Lean-principer såsom ”Visual Management” och ”Reduced Batch Size” påverkar lokalitetsbaserade tidsplaner. Gantt-schemat som analyserades i detta arbete är specifikt för byggföretaget NCC och omfattar utförandet av Hus A, Hus B och en förskola. Dock var endast detaljerad information om aktiviteterna som ingår i Hus A tillgängliga. För att konvertera Gantt-schemat till en lokalitetsbaserad tidsplan användes aktiviteternas varaktighet och lokaliteter från Gantt-schemat. För aktiviteter som saknade lokaliteter användes logiskt tänkande och erfarenhet för att fördela dem i lämpliga lokaliteter. Dessutom användes byggritningar som tillhandahölls av Karlstads kommunen för att tillämpa Lean-principen ”Reduced Batch Size”. LOB-diagrammet som genereras av Vico:s Schedule Planner är i enlighet med Lean-principen ”Visual Management”. Det har visat en förbättrad förmåga att upptäcka tomma områden, kollisioner och diskontinuerliga aktiviteter jämfört med Gantt-scheman. Dessutom användes Lean-principen ”Reduced Batch Size” för att minska väntetiderna mellan arbetsgrupper. Trots att byggprojektets ledtid överskreds med två veckor, resulterade konverteringen i en lokalitetsbaserad tidsplan som främjade ett kontinuerligt arbetsflöde, en effektivare arbetsrytm och en förbättrad uppföljning av byggprocessen. / In the construction industry, delays in project deliveries are a common occurrence. In order to overcome this problem, a developed and accurate schedule is required which is followed by all parties concerned. Currently, traditional activity-based Gantt charts are primarily used. However, another scheduling method based on location shows promising potential for effectively managing delivery delays but has not received the same attention. Line of Balance (LOB) is a method within location-based scheduling (LBS), where the location is treated as a dimension in the production process, and it has proven to be a more efficient alternative than the Gantt chart. BIM tools, such as Vico Office, have proven effective in improving and streamlining LOB schedules by providing specialized tools that facilitate the creation of such schedules. Additionally, the use of BIM tools can facilitate the application of Lean thinking, which helps improve workflows. This study investigates how schedules are affected by the transition from activity-based to location-based schedules using the BIM tool Vico Office. Furthermore, it examines how the application of Lean principles such as “Visual Management” and “Reduced Batch Size” affect location-based schedules. The Gantt chart analysed in this study belongs to the construction company NCC and contains detailed information on the activities in House A. The LOB diagram generated by Vico's Schedule Planner aligns with the Lean principle of “Visual Management”. It has demonstrated an improved ability to detect empty areas, collisions, and discontinuous activities compared to Gantt charts. Additionally, the Lean principle of “Reduced Batch Size” was utilized to minimize waiting times between work groups. Despite the project exceeding the allotted time by two weeks, the conversion resulted in a location-based schedule that promoted continuous workflow, enhanced efficiency, and improved monitoring of the construction process.

Project management, to which the thesis "Development of software support for CCPM method in MS Project" aims, is a very important part of everyday life for most present companies. The project management has gone through rapid development, through the second half of last century, during which many new techniques and methods, for planning and managing projects, were developed. One of these methods was critical chain project management method (CCPM), developed by E. M. Goldratt in the mid 80th of last century. At the end of the 20th century the market began to be flooded by software applications which supported project management, thanks to the boom of information and communication technologies. Because the CCPM method is still too young, there is only a very little amount of products aimed at this method. Author of the thesis took as its main objective the development of a software application that would serve to support the project management by CCPM method, and will work as an extension to an existing, widely used product, MS Project. To achieve this objective, few secondary objectives have to be met. The first is to characterize methods for project management with a focus on the critical chain project management method, including the description of the advantages and disadvantages of this method. These objectives will be achieved with the help of literature search, supplemented by knowledge gained by studying the issue at the college. Another secondary objective is to find, analyze and compare existing software used for project management support with CCPM method. For the primary analysis the author mainly uses information supplied by developers of these products, for the deeper analysis is used a model project that examines the behavior of the application in standard situations. For product comparison is made a group of criteria, which can also serve for potential readers as the basis for decision of the choice of suitable application for their needs. The main objective of the work, the development of the application, is based on the requirements set on the basis of information obtained from literature and on the results from testing of existing applications. This application is considered to be the greatest benefit of the thesis. In the end of the thesis the newly developed application is compared with existing products, by testing on a model project and by evaluating with a group of criteria established for evaluation of existing products.