Författare: Julia Elfström & Therese Kaneklev Handledare: Olle Duhlin Examinator: Hans Wessblad Kurs: Företagsekonomi III - Organisation, examensarbete (kandidat) 15 hp, 2FE78E  Titel: Heltid med livskvalité som insats  Forskningsfråga: Vilka utmaningar behöver överkommas för att medarbetare inom vården ska få bättre inställning till heltidsarbete?  Syfte: Syftet med studien är att identifiera svårigheter medarbetare inom vården upplever påverkar inställningen till heltidsarbete, vi vill således bidra med kunskap för framtida beslutsunderlag i Heltidsresans arbete att göra heltid till norm inom kommunal och regional vård.  Metod: Genomförandet av studien har skett genom en kvalitativ forskningsmetod med en in-duktiv ansats. Studiens empiriska material har samlats in genom semistrukturerade intervjuer med tio arbetstagare som arbetar inom vården.  Slutsatser: I studien har vi hittat tre utmaningar som behöver överkommas för att medarbetare inom vården ska få bättre inställning till heltidsarbete: att skapa trygghet när flexibla arbetsformer tillämpas, att förebygga ohälsa genom hälsofrämjande åtgärder och att organisera för att möjliggöra balans mellan arbete, återhämtning och fritidsrelaterade behov. / Title: Full time at the expense of quality of life  Research question: What challenges need to be overcome in order for employees in healthcare to have a better attitude towards full-time work?  Purpose: The purpose of the study is to identify difficulties that employees in healthcare experience affect the approach towards full-time work, we with that want to contribute with knowledge for future decision-making for Heltidsresan that aim to make full-time the norm in municipal and regional healthcare.  Method: This study is conducted based on a qualitative research and inductive approach. The empirical material has been collected through semi-structured interviews with 10 employees working in healthcare.  Conclusion: In the study, we found three challenges that need to be overcome to make the attitude towards full-time work more positive: to create security when flexible working methods are applied, to prevent ill-health through health promotion measures and to organize to enable balance between work, recovery and leisure-related needs.

Modular Multilevel Converters (MMCs), over recent years, have gained popularity in high-voltage(HV) and medium-voltage (MV) applications due to their high reliability. Also, with the rapid growth of solar photovoltaics (PV) and energy storage systems, there is a high demand for efficient and reliable power converter solutions. Therefore, due to the seen merits behind MMCs, this thesis assesses their performance for low-voltage (LV) applications. This is accomplished by comparing basic MMC solutions with an equivalent flying capacitors based solution. Such comparison is based on the evaluation of the passive elements requirements, semi-conductor losses, area, voltage, and current stresses, and common-mode voltage. It is worth mentioning that the evaluation is based on utilizing LV MOSFETs. Furthermore, the thesis introduces a modulation scheme for the full-bridge submodule MMC, thus further exploring the different operating regions of the full-bridge based MMC.

Wissenschaftliche Untersuchungen von terrestrischen und aquatischen Ökosystemen erfordern präzise Informationen über die dreidimensionale Struktur des ökologischen Systems. Full-waveform Flugzeuglaserscannerdaten eignen sich hervorragend zur Charakterisierung von Ökosystemen und bilden eine ideale Basis für die vollständige volumetrische Repräsentation der Vegetations- und Gewässerstruktur in einem Voxelraum. Die Voxelattribute werden dabei aus der digitalisierten Wellenform abgeleitet. Jeder emittierte Laserpuls wird von Dämpfungseffekten beeinflusst, die durch Teilreflexionen auf seinem Weg durch die unterschiedlichen Vegetations- oder Wasserschichten entstehen. Dadurch ist die Struktur im unteren Bereich der empfangenen Rohsignale unterrepräsentiert. Die im Rahmen dieser Arbeit entwickelten innovativen Methoden zur Analyse von full-waveform Daten ermöglichen die Generierung einer radiometrisch korrigierten Voxelraumrepräsentation. Voraussetzung dafür ist die numerisch stabile Rekonstruktion des effektiven differentiellen Rückstreuquerschnitts mit geeigneten Entfaltungs- und Regularisierungsverfahren. Das Kernstück der Analyse bildet die Beschreibung der Signaldämpfung mit Hilfe geeigneter Modelle. Auf Grundlage dieser Modelle wurden neuartige Korrekturverfahren zur Kompensation der Signaldämpfung erarbeitet, wobei der Korrekturterm direkt aus dem differentiellen Rückstreuquerschnitt abgeleitet wird. Die Grundidee der entwickelten Methode ist das schrittweise Anheben der Signalintensität in Abhängigkeit von der individuellen Historie jedes Laserpulses. Die Resultate der vorliegenden Arbeit tragen dazu bei, die in full-waveform Daten enthaltenen Informationen über die Vegetations- und Gewässerstruktur zugänglich zu machen. Weiterhin zeigen die hier präsentierten Ergebnisse, dass die Limitierungen bestehender Auswertemethoden, welche weitgehend auf die Extraktion diskreter Maxima und die Erzeugung volumetrischer Repräsentationen aus diskreten 3D Punktwolken beschränkt sind, überwunden werden können. / The scientific investigation of terrestrial and aquatic ecosystems requires precise information on the three-dimensional structure of the ecologic system. Full-waveform airborne laser scanner data are an ideal basis for the complete volumetric representation of vegetation and water structure in a voxel space. Due to attenuation effects, caused by partial reflections during the laser pulse propagation through the vegetation or water column, each individual laser pulse echo is significantly modified. As a result, the structure in the lower parts of the vegetation or water column is underrepresented in the digitized waveform. Within this research, novel and innovative methods were developed, which enable the generation of a radiometrically correct voxel space representation. Therefore, a numerically stable reconstruction of the effective differential backscattering cross section utilizing appropriate deconvolution and regularization techniques is required. The essential element of the analysis is the description of the signal attenuation using applicable mathematical models. For this purpose, novel correction methods compensating the signal attenuation based on these models were developed. The correction term is directly derived from the differential backscatter cross section. The basic idea is a gradually increase of the signal amplitudes depending on the individual history of each laser pulse. The results gained in this work contribute to an improved access to the information on vegetation and water structure, contained in full-waveform laser scanner data. Furthermore, it is possible to overcome limitations of existing approaches, which are mainly based on the extraction of discrete maxima.

Syftet med studien är att undersöka och bidra med kunskap om ledarskapets påverkan på medarbetarnas inre och yttre motivation i provisionsbaserade arbetsmiljöer. En kvalitativ forskningsansats med ett abduktiv angreppssätt har tillämpats i detta arbete. Nio semi-strukturerade intervjuer med medarbetare har genomförts. Studien visar att ledarskapet har påverkan på både inre och yttre motivation, samt att varje ledarskapsstil påverkar medarbetarnas motivation i viss utsträckning. Studien visar även att inre motivation är mer beständig samt att det transformativa ledarskapet genererar motivation i störst utsträckning hos medarbetare i provisionsbaserade arbetsmiljöer. / The purpose of the study is to examine and contribute knowledge about the impact of leadership on employees' intrinsic and extrinsic motivation in commission-based work environments. A qualitative research approach with an abductive approach has been applied in this study. Nine semi-structured interviews with employees have been conducted. The study demonstrates that leadership has an impact on both intrinsic and extrinsic motivation, and that each leadership style affects employee motivation to some extent. The study also reveals that intrinsic motivation is more enduring, and that transformative leadership generates motivation to a greater extent among employees in commission-based work environments.

[pt] Esta tese teve como tema a formação docente sobre as temáticas da educação integral e do tempo integral e como objeto os cursos de especialização em Educação Integral e Integrada, oferecidos por universidades públicas brasileiras, por meio do Programa Mais Educação (PME). O principal objetivo foi a análise dos conhecimentos curriculares que compuseram os cursos de especialização em educação integral e dos sentidos assumidos sobre a docência em escolas de tempo integral. Como objetivos específicos, procurou: (1) compreender o processo de elaboração e desenvolvimento curricular das especializações; (2) analisar as possíveis relações entre os conhecimentos curriculares e os sentidos de docência identificados e (3) identificar e refletir sobre os conhecimentos docentes que possam emergir desta relação. Teoricamente, as análises foram construídas a partir do diálogo com diferentes autores, como Tardif (2013), Nóvoa (1997), Branco (2012), Cavaliere (2007, 2009), Coelho (2002, 2009), Veloso (2009), Silva (2011), Sacristán (2007, 2017), Schulman (2014), entre outros, que ajudaram a compreender melhor os fenômenos pesquisados. Metodologicamente, esta tese se baseia na pesquisa qualitativa (MINAYO, 2004), a fim de conhecer melhor os sentidos e intencionalidades que constituíram os cursos. A partir desta orientação qualitativa, esta pesquisa realizou um estudo de caso coletivo (ALVEZ-MAZZOTTI, 2006; YIN, 2001; ANDRÉ, 2013), em quatro especializações desenvolvidas nas regiões sul, sudeste e centro-oeste. A fim de coletar os dados de pesquisa, foram realizadas: (1) entrevistas semiestruturadas com coordenadores; (2) questionários com professores e (3) pesquisa documental. Diante dos dados coletados, as análises das entrevistas e questionários foram realizadas com base na análise de conteúdo (BARDIN, 1977) e os documentos pedagógicos com base na análise documental (LÜDKE; ANDRÉ, 2012; OLIVEIRA, 2007). Por fim, na 8 intenção de aprofundar e responder as últimas questões e objetivos desta tese, foi realizada a triangulação de dados (MINAYO et al., 2012; YIN, 2001). Assim, de posse dessas diferentes escolhas e dos caminhos trilhados a partir delas, esta pesquisa evidenciou como resultado a existência de diferentes conhecimentos curriculares e visões de docência nos cursos pesquisados. Os mesmos foram organizados em diferentes categorias e subcategorias; que ora se apresentaram distantes dos temas das especializações e ora se aproximaram desses temas, indicando a existência de conhecimentos e docências específicos às escolas de tempo integral. Em sua conclusão, evidenciou que, se por um lado esses cursos apresentaram diferentes problemáticas e desafios relacionados ao PME e a estrutura das universidades e suas capacidades para atender a essa demanda do MEC; por outro representaram experiências interessantes e relevantes para a análise sobre os conhecimentos docentes (SHULMAN, 2014) e os processos de profissionalização docente (NÓVOA, 2016; TARDIF, 2013) desenvolvidos por meio da formação de professores para, com e nas escolas de tempo integral. / [en] This thesis had as its theme the teacher education on the themes of integral and full-time education and as object the specialization courses in Integral and Integrated Education, offered by Brazilian public universities, through Programa Mais Educação (PME). The aim was the analysis of the curricular knowledge that composed the courses of specialization in integral education and of the senses assumed on the teaching in full-time schools. As objectives, it seeks to: (1) understand the process of curriculum development and development of specializations; (2) to analyze the possible relationships between curricular knowledge and the teaching senses identified and (3) to identify and reflect on the teaching knowledge that may emerge from this relationº Theoretically, the analyzes were constructed from the dialogue with different authors, such as Tardif (2013), Nóvoa (1997), Branco (2012), Cavaliere (2007, 2009), Coelho (2002, 2009), Veloso (2009), Silva (2011), Sacristán (2007, 2017), Schulman (2014), among others, that helped to better understand the phenomena researched. Methodologically, this thesis is based on qualitative research (MINAYO, 2004), in order to better understand the meanings and intentionalities that constituted the courses. From this qualitative orientation, this research carried out a collective case study (ALVEZ-MAZZOTTI, 2006; YIN, 2001; ANDRÉ, 2013), in four specializations developed in the south, southeast and center-west regions. In order to collect the research data, we performed: (1) semi-structured interviews with coordinators; (2) questionnaires with teachers and (3) documentary research. According to the data collected, interviews and questionnaires were analyzed based on content analysis (BARDIN 1977) and pedagogical documents based on documentary analysis (LÜDKE; ANDRÉ, 2012; OLIVEIRA, 2007). Finally, in order to deepen and answer the last questions and objectives of this thesis, the triangulation of data was done (MINAYO et al., 2012; YIN, 2001). Thus, having these different choices and the paths taken from them, this research evidenced as a result the existence of different curricular knowledge and visions of teaching in the courses studied. They were organized into different categories and subcategories; who now presented themselves far from the themes of specializations and now approached these themes, indicating the existence of specific knowledge and teaching to full-time schools. In its conclusion, it shows that if, on the one hand, these courses presented different problems and challenges related to the PME and the structure of the universities and their capacities to meet this demand of the MEC; on the other, they represented interesting and relevant experiences for the analysis of teachers knowledge (SHULMAN, 2014) and the processes of teacher professionalization (NÓVOA, 2016; TARDIF, 2013) developed through teacher training for, with and in full-time schools.

Worsened working conditions seems to be one of the main reasons for ill health in Sweden. Within the energy industry there are serious work environment risks that can lead to fatal accidents, several fatal accidents have occurred in the industry during the last year. A leadership that promotes a high level of safety climate can prevent accidents. At the same time, there is a lack of studies on different leadership styles and how they can affect the safety climate within the energy industry in Sweden.The purpose of the study was to analyze the relationship between leadership and safety climate, among workers at an environmental and energy company. The study was based on a quantitative approach. Correlations were analyzed between leadership styles and safety climate in bivariate- and multiple logistic regressions. The analyzed leadership styles were transformational, transactional, and Laissez-Faire leadership. In addition, safety-specific leadership was analyzed. The result showed that the safety climate at the environmental and energy company was at a high level. The analysis showed that transformational and transactional leadership styles, including safety-specific leadership, were correlated to safety climate. At the same time, the result showed that the correlation between Laissez-Faire leadership style and safety climate was most important for the safety climate outcome. When leadership was characterized by Laissez-Faire, the odds increased that the safety climate would be at a lower level. The conclusions were that the most important leadership style to focus on and avoid was Laissez-Faire leadership. Since the environmental and energy company had a high level of safety climate it is probably a good starting point for future continued development for safety and proactive work environment management.Recommendations to educate leaders about how leadership behavior can affect the safety climate, based on this study's result, were suggested since it could be a cost-effective and efficient method to improve the safety climate. / Dåliga arbetsförhållanden tycks vara en av de främsta orsakerna till ohälsa och att människor dör på arbetet i Sverige. Inom energibranschen finns allvarliga arbetsmiljörisker som kan leda till dödsolyckor, flera dödsolyckor har inträffat i branschen under det senaste året. Ett ledarskap som främjar ett högt säkerhetsklimat kan förebygga olyckor. Samtidigt saknas det studier om olika ledarskapsstilar och hur det kan påverka säkerhetsklimatet inom energibranschen i Sverige. Syftet med studien var att analysera sambandet mellan ledarskap och säkerhetsklimat, bland arbetare på ett miljö- och energiföretag. Studien baserades på en kvantitativ ansats. Samband analyserades mellan olika ledarskapsstilar och säkerhetsklimat genom binära och multipla logistiska regressioner. De ledarskapsstilar som analyserades var transformativt-, transaktionellt- och Laissez- Faire ledarskap. Dessutom analyserades säkerhetsspecifikt ledarskap. Resultatet visade att säkerhetsklimatet på miljö- och energibolaget var på en hög nivå. Analysen visade att transformella och transaktionella ledarskapsstilar, inklusive säkerhetsspecifikt ledarskap, korrelerade till säkerhetsklimatet. Samtidigt visade resultatet att sambandet mellan Laissez-Faire ledarskapsstil och säkerhetsklimat hade störst betydelse för säkerhetsklimatet. När ledarskapet präglades av Laissez-Faire ökade oddsen att säkerhetsklimatet skulle vara på en lägre nivå. Slutsatserna var att den viktigaste ledarstilen att fokusera på, och att undvika, var Laissez-Faire ledarskap. Eftersom miljö- och energibolaget hade ett högt säkerhetsklimat är det sannolikt en bra utgångspunkt för framtida fortsatt utveckling för säkerhet och för proaktivt arbetsmiljöarbete. Rekommendationer om att utbilda ledare om hur ledarskapsbeteenden kan påverka säkerhetsklimatet, baserat på den här studiens resultat, föreslogs eftersom det kan vara en kostnadseffektiv och framgångsrik metod för att förbättra säkerhetsklimatet.

Doctor of Philosophy / Department of Hospitality Management and Dietetics / Chihyung Ok, Deborah D. Canter / This study sought to apply the concepts of ‘perceived value’ and ‘customer share’ (of visits) to full-service restaurant settings for the first time. Given the strong ‘experiential nature’ of foodservice, the perceived value concept adopted in this study involved an ‘experiential view’ of the dining experience. Further, the customer share concept was expected to have implications for the foodservice context, given the multi-loyalty nature of restaurant customers. With the first conceptual model, this study sought to verify the effect of perceived value on customer share of visits in a full-service restaurant context, using a dimension-level value approach and positing customer satisfaction and brand preference as mediators between them. The conceptual model was tested based on responses from 299 general U.S. full-service restaurant customers, using a confirmatory factor analysis and structural equation modeling. The test results revealed that among four value dimensions, excellence (in food and service) and customer return on investment had dominant effects on customer satisfaction and brand preference whereas playfulness had a significant moderate effect only on brand preference; aesthetic appeals did not have significant effects on either. Affected by perceived value, customer satisfaction significantly enhanced brand preference and in turn brand preference contributed to customer share of visits and fully mediated the effect of customer satisfaction on customer share of visits. In essence, the findings highlight the significant antecedent role of perceived value in customers’ satisfaction and brand preference formation, and the pivotal role of customer brand preference in customers’ purchase decision process. With the second conceptual model, this study sought to reveal the direct effect and/or moderating effects of contingency variables in relation to customer share of visits in a fullservice restaurant context. The hypotheses included in the conceptual model were tested based on responses from 291 general U.S. full-service restaurant customers, using a confirmatory factor analysis and a series of (moderated hierarchical) regression analyses. The test results indicated that the direct effects of social switching costs, lost benefits costs, procedural costs, and intrinsic inertia were positive whereas that of intrinsic variety-seeking was negative on customer share of visits. In addition, consumer involvement and perceived brand heterogeneity were found to enhance the effect of brand preference on customer share of visits. The effects of the contingency variables appear to work by influencing the number of brands in customers’ consideration sets and/or leading customers to allocate a greater share of visits to a particular brand in a given number of brands in consideration sets.

Full weighted least squares (full WLS) and robust weighted least squares (robust WLS) are currently the two primary estimation methods designed for structural equation modeling with ordinal observed variables. These methods assume that continuous latent variables were coarsely categorized by the measurement process to yield the observed ordinal variables, and that the model proposed by the researcher pertains to these latent variables rather than to their ordinal manifestations. Previous research has strongly suggested that robust WLS is superior to full WLS when models are correctly specified. Given the realities of applied research, it was critical to examine these methods with misspecified models. This Monte Carlo simulation study examined the performance of full and robust WLS for two-factor, eight-indicator confirmatory factor analytic models that were either correctly specified, overspecified, or misspecified in one of two ways. Seven conditions of five-category indicator distribution shape at four sample sizes were simulated. These design factors were completely crossed for a total of 224 cells. Previously findings of the relative superiority of robust WLS with correctly specified models were replicated, and robust WLS was also found to perform better than full WLS given overspecification or misspecification. Robust WLS parameter estimates were usually more accurate for correct and overspecified models, especially at the smaller sample sizes. In the face of misspecification, full WLS better approximated the correct loading values whereas robust estimates better approximated the correct factor correlation. Robust WLS chi-square values discriminated between correct and misspecified models much better than full WLS values at the two smaller sample sizes. For all four model specifications, robust parameter estimates usually showed lower variability and robust standard errors usually showed lower bias. These findings suggest that robust WLS should likely remain the estimator of choice for applied researchers. Additionally, highly leptokurtic distributions should be avoided when possible. It should also be noted that robust WLS performance was arguably adequate at the sample size of 100 when the indicators were not highly leptokurtic. / text

A large percentage of oil and gas reservoirs in the most productive regions such as the Middle East, South America, and Southeast Asia are naturally fractured reservoirs (NFR). The major difference between conventional reservoirs and naturally fractured reservoirs is the discontinuity in media in fractured reservoir due to tectonic activities. These discontinuities cause remarkable difficulties in describing the petrophysical structures and the flow of fluids in the fractured reservoirs. Predicting fluid flow behavior in naturally fractured reservoirs is a challenging area in petroleum engineering. Two classes of models used to describe flow and transport phenomena in fracture reservoirs are discrete and continuum (i.e. dual porosity) models. The discrete model is appealing from a modeling point of view, but the huge computational demand and burden of porting the fractures into the computational grid are its shortcomings. The affect of natural fractures on the permeability anisotropy can be determined by considering distribution and orientation of fractures. Representative fracture permeability, which is a crucial step in the reservoir simulation study, must be calculated based on fracture characteristics. The diagonal representation of permeability, which is customarily used in a dual porosity model, is valid only for the cases where fractures are parallel to one of the principal axes. This assumption cannot adequately describe flow characteristics where there is variation in fracture spacing, length, and orientation. To overcome this shortcoming, the principle of the full permeability tensor in the discrete fracture network can be incorporated into the dual porosity model. Hence, the dual porosity model can retain the real fracture system characteristics. This study was designed to develop a novel approach to integrate dual porosity model and full permeability tensor representation in fractures. A fully implicit, parallel, compositional chemical dual porosity simulator for modeling naturally fractured reservoirs has been developed. The model is capable of simulating large-scale chemical flooding processes. Accurate representation of the fluid exchange between the matrix and fracture and precise representation of the fracture system as an equivalent porous media are the key parameters in utilizing of dual porosity models. The matrix blocks are discretized into both rectangular rings and vertical layers to offer a better resolution of transient flow. The developed model was successfully verified against a chemical flooding simulator called UTCHEM. Results show excellent agreements for a variety of flooding processes. The developed dual porosity model has further been improved by implementing a full permeability tensor representation of fractures. The full permeability feature in the fracture system of a dual porosity model adequately captures the system directionality and heterogeneity. At the same time, the powerful dual porosity concept is inherited. The implementation has been verified by studying water and chemical flooding in cylindrical and spherical reservoirs. It has also been verified against ECLIPSE and FracMan commercial simulators. This study leads to a conclusion that the full permeability tensor representation is essential to accurately simulate fluid flow in heterogeneous and anisotropic fracture systems. / text

<p>Background: China is one of the most popular countries to relocate and outsource production units to. This country has a big advantage when it comes to the manual working cost which is very low. This difference between Sweden and China is huge; the cost of the manual working force is less than one twentieth of the Swedish.</p><p>Problem: Massive global relocation of production units can affect some countries in a negative way. One of the most important foundations in the society is that there is a high level of employment and this also contributes for economic growth. This is in terms of both tax incomes for the public society as well as self-esteem for the people.</p><p>Purpose: The purpose with this thesis is to examine the differences in total production costs, including allocation of overhead costs for product development and production in Sweden vs. China at a company, in this thesis referred to as Manufacturer AB.</p><p>Method: Case study approach with in-depth interviews, phone calls and e-mail follow up. In total 9 respondents consisting of managers in leading positions at Manufacturer AB in Sweden.</p><p>Conclusion: The manufacturing cost in the Chinese production unit is about 40-60 per cent compared to the Swedish unit. In the current situation the overhead allocation is 4 % overhead of MC at the Chinese production unit and 133 % at the Swedish unit. The total production costs are not reflected in a correct way per unit. To do a more true allocation, the overhead costs in the Company Group must be identified and allocated in the right proportions on their respective production unit.</p><p>By creating an average- and in next step an estimated allocation model we succeeded to do a more justified allocation of the overhead costs on the production units in Sweden and China. This model should be relative simple to implement on product- or unit level and gives a more correct allocation than the current.</p><p>However, it is the decision of Manufacturer AB to allocate their overhead as they like, but the estimated allocation model gives a base for strategic decisions on production unit level, referring to; where to locate the production units to reach competitive advantage.</p> / <p>Bakgrund: Kina är ett av de mest populära länderna att utlokalisera och outsourca produktionsenheter till. Detta land har en stor fördel när det gäller kostnaden för manuellt arbete, som är väldigt låg. Skillnaden mellan Sverige och Kina är enorm; kostnaden för den manuella arbetstiden är ca en tjugondel av den svenska.</p><p>Problem: Massiva globala omflyttningar av produktionsanläggningar kan påverka vissa länder negativt. En av de viktiga grundpelarna i samhället är att det finns en hög sysselsättningsgrad som bidrar till ekonomisk tillväxt. Detta gäller såväl skatteintäkter till staten som självkänsla hos folket.</p><p>Syfte: Syftet med den här uppsatsen är att undersöka skillnaderna i den totala produktionskostnaden, inkluderat fördelning av overheadkostnader för produktutveckling och produktion i Sverige jämfört med Kina vid ett företag som i denna uppsats refereras till Manufacturer AB.</p><p>Metod: Fallstudie är gjord med hjälp av personliga djupintervjuer, uppföljande telefonsamtal och elektronisk post. Totalt deltog 9 respondenter bestående av tjänstemän i ledande positioner på Manufacturer AB i sverige.</p><p>Slutsats: Tillverkningskostnaden i den Kinesiska produktionsenheten är ungefär 40-60 procent jämfört med motsvarande enhet i Sverige. I nuläget är overheadpålägget 4% på produktionsenheten i Kina och 133% på enheten i Sverige. Den totala produktionskostnaden speglas inte på ett rättvist sätt per produktionsenhet. För att göra en mer rättvis fördelning så måste koncernens totala overheadkostnad identifieras och mätas och sedan allokeras i de rätta proportionerna på respektive produktionsenhet.</p><p>Genom att skapa en genomsnittlig och i nästa steg en uppskattad fördelningsmodell lyckades vi att göra en mer rättvis fördelning av overheadkostnaderna på produktionsenheterna i Sverige och Kina. Denna modell borde vara ganska enkel att implementera på produkt- eller enhetsnivå och ger en mer korrekt fördelning än den nuvarande.</p><p>Hursomhelst, är det upp till Manufacturer AB att fördela deras overheadkostnader som de vill, men den ”uppskattade” modellen ger en bas för strategiska beslutsunderlag på produk-tionsenhetsnivå, som svarar på frågor som; var ska man lokalisera produktionsenheter för att nå konkurrensfördelar.</p>