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.

Omega Pharma is a distributer of over the counter products, selling thousands of products produced at more than 200 manufacturers and sold in most European countries. The company was founded in Belgium in 1987 and has since then had a high market focus and expanded through acquisitions of brands and products. The company has in recent years started working towards centralization and supplier base management. A project team has been set up to work strategically by choosing key manufacturers and by reducing the supplier base. A first step in this is to look more closely at products with a low turnover and that are not strategically important in order to evaluate if the product is profitable and which products that could be moved to other manufacturers or cancelled from the portfolio. Therefore the purpose of the study is to: Create an evaluation model based on revenue, total cost and manufacturer performance to evaluate a product and if cost reductions can be achieved by ending the production of the product or moving the product to a different manufacturer. A four step approach for analyzing total cost was followed in order to, in a structured way, create the model and identify the relevant elements related to revenue, total cost and manufacturer performance that were to be present in the model. The four steps were: In a first step elements and costs were identified that might be relevant for the model. This was done based on previous research, holding interviews at the company and reviewing documents. The second step was to adapt the elements to the model. In the third step, it was decided how the elements and costs that were to be in the model would be calculated and presented as well as looking into how the model would be built. The fourth step consisted of doing test runs and a sensitivity analysis to test the robustness of the model. The result handed over to the company is in the form of the evaluation model created based on the above stated purpose. Within the model, there are 4 manufacturer performance parameters and 1 for revenue. When it comes to costs, the amount varies depending on the case analyzed. To evaluate product profitability there are 7 cost elements containing 20 identified costs. When evaluating moving a product to another manufacturer there are the same costs, however an additional element for transfer is added containing 5 costs. For the situation ending a production, there are 2 costs. In order to facilitate the use of the model, estimations were done to the costs to the extent possible. From test runs the model was further adapted to the company as it was identified what values connected to a product where possible for the user to find in the system and in what units of measure. The sensitivity analyses showed that none of the estimated values would, if the estimation was not accurate, affect the evaluation of the product. They could however affect the cost element of that cost.

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.

The meat producers of the western world needs to develop their export organizations and to streamline their physical distribution in order to take new market shares on the fast growing overseas markets. HKScan is one of those meat producing companies, the group has businesses in Finland, Sweden, Denmark and the Baltic countries. A part of their sales goes frozen on overseas export by container sea freight. Lately the logistics management of HKScan has been interested in investigating the effects of centralizing the physical distribution for the overseas export from Sweden and Denmark. This leads to the purpose of this study, which is:  “For HKScan, develop and apply a model that evaluates distribution structures for overseas export of frozen food regarding total cost, delivery service, environmental impact and regulations.” The case study included comparison between the current distribution structure for HKScan and three pre-determined scenarios. The current setup consists of multiple warehouses in both countries. In the first scenario the distribution structure is centralized to include one warehouse per country. In the second scenario, the total export flow of products from both Sweden and Denmark is redirected and centralized to one warehouse in Denmark. In the third scenario, the total export flow of products from both Sweden and Denmark is instead redirected and centralized to one warehouse in Sweden. To evaluate and compare the different distribution structures a general model was first created by combining different theoretical models and adapting them to the context of overseas distribution for frozen food. The study then included the three phases of developing the model to fit the case company, applying the model on the case company and then to finally evaluating the model. The resulting model, which was the outcome of the development process, can be seen below. The model illustrates the different included elements. By then applying the model onto the case company, HKScan, it was found that a centralization to a joint warehouse in Denmark would make total cost savings of several percents. In addition, this scenario would increase the total service level. However, the environmental impact would be increased due to long cross-border road transport distances and longer land and sea transports from the warehouse. In addition, it was not possible to fully investigate whether such a distribution would be possible from a regulatory point of view.  A centralization in each country would have minor regulatory issues, it would lead to the smallest environmental impact and have a slight increase in service levels as well as a reduction for the total cost of one percent. The evaluation of the model showed that it produces reasonable results with the regulatory elements being the hardest to evaluate for the different scenarios. Regarding the detail level, the veterinary element could be accounted for by the warehousing element and the sea freight element split into transport from warehouse to domestic port and sea freight from domestic port to the destination port. The box-model, containing twelve elements, can be seen as generalizable for evaluating distribution structures in similar contexts, Overseas export of frozen food. However, the calculation performed within the model do probably only apply to the specific scenarios in the study.

Landfill and mixed wastes are more expensive to dispose of than sorted wastes, and also decrease the possibilities for recycling of wastes. This thesis aimed towards determining what the potential benefits could be with leasing a sorting site and whether or not Destroy RC AB should introduce a sorting site to their business from a primarily economic perspective. The materials included in landfill and mixed wastes were determined and were prioritized differently depending on the economic and environmental benefit from sorting and recycling each material. If a sorting site was introduced to Destroy’s network of processes, unsorted waste types would be sent to the sorting site from demolition sites instead of to landfill and recycling sites. Scenarios with different variations of amounts of wastes at the sorting site, compositions of wastes, truck types used for transports, and sorting speeds were studied and used for total cost analyses

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.

Com o objetivo de analisar a rentabilidade econômica da produção de mudas de alface produzidas em bandejas com diferentes volumes de substrato e formato de célula, foram realizados levantamentos de custos de um produtor de mudas localizado no estado de São Paulo, nas safras de verão e de inverno. Para avaliar os custos de produção para cada safra de cultivo, foi usado a metodologia adotada pelo Centro de Estudos Avançados em Economia Aplicada (CEPEA), onde se calcula o Custo Total de produção pela soma entre o Custo Anual de Recuperação do Patrimônio (CARP) e o Custo Operacional (CO). O CARP é uma metodologia que considera o fator depreciação e custo de oportunidade do capital imobilizado para aquisição dos bens envolvidos, e o CO envolve todos os custos operacionais da atividade (viveiro de produção de mudas). O custo total de produção por área (m2), custo total de produção por muda e custo total de produção por bandeja foram superiores na safra de inverno em relação à safra de verão. Para o custo de produção por muda, os valores obtidos seguiram a seguinte ordem (R$): 84 células &gt; 105 células &gt; 128 células achatada alta &gt; 128 células achatada baixa &gt; 128 células cônicas &gt; 200 células cônicas. Já para o custo de produção por bandeja, a ordem foi a seguinte: 84 células &gt; 105 células &gt; 128 células achatada alta &gt; 128 células achatada baixa &gt; 200 células cônicas &gt; 128 células cônicas. Para o lucro da atividade, a ordem dos lucros foi (R$): 128 células achatada alta &gt; 128 células achatada baixa &gt; 84 células &gt; 105 células &gt; 200 células cônicas &gt; 128 células cônicas. Além da rentabilidade econômica, dois experimentos foram conduzidos no viveiro especializado na produção de mudas, durante os períodos de 25 de dezembro de 2015 a 3 de fevereiro de 2016 e 26 de janeiro a 26 de fevereiro de 2016. Os períodos de cultivo foram de 28 e 40 dias para o primeiro ciclo (mudas convencionais e \"mudões\", respectivamente) e de 31 dias para todas as bandejas, no segundo ciclo. Os experimentos (primeiro e segundo ciclo) foram instalados em delineamento experimental inteiramente casualizado com quatro repetições, sendo os tratamentos constituídos por 6 diferentes tipos de bandejas para produção de mudas (128 células com formato cônico,128 células achatada baixa, 128 células achatada alta, 84 células, 105 células e 200 células com formato cônico). As mudas convencionais são destinadas para a produção hidropônica com uso de berçário, e os \"mudões\" para sistemas de cultivo hidropônico sem uso de berçário. As características agronômicas avaliadas foram massas frescas e secas das partes aéreas e das raízes, área foliar, comprimento total, área superficial, diâmetro médio, volume total e número total de raízes. Para mudões, que são destinados ao cultivo hidropônico sem a utilização da fase de berçário, as bandejas de 105 células resultaram em mudas com crescimento similar àquelas produzidas em bandejas de 84 células. Através desses resultados é possível recomendar as bandejas de 105 células por possibilitarem maior rendimento por área ao produtor de mudas. As mudas produzidas em bandejas de 84 e 105 células foram mais desenvolvidas, em geral, no primeiro ciclo do que no segundo ciclo. Para mudas convencionais, de maneira geral, as bandejas de 200 células cônicas resultaram em menor desenvolvimento das plântulas comparadas às bandejas de 128 células cônicas, achatadas baixas e achatadas altas. As bandejas de 200 células cônicas resultaram em maior massa fresca da parte aérea, área foliar, comprimento total das raízes e número total de raízes no segundo ciclo em relação ao primeiro, devido ao período de cultivo ter sido superior no segundo ciclo (31 dias após a semeadura). / The objective of this study was to analyze the economic profitability of lettuce seedling production in trays with different cell volume and format through cost survey of production related to a grower located at Sao Paulo State. In order to evaluate the production costs for each growth period, the methodology adopted by Center of Advanced Studies on Applied Economy (CEPEA) was used to calculate the Total Cost of Production by the sum between the Annual Cost of Recovery (CARP) and the Operating Cost (CO). The CARP is a methodology that considers the factor of depreciation and opportunity cost of immobilized capital to acquire the assets involved, and the CO involves all operational costs of the activity (nursery of seedling production). The total cost of production per square meter (m2), total cost of production per seedling and total cost of production per tray were higher in the winter season as compared to the summer season. For the production cost per seedling, the values obtained were in the following order (R $): 84 cells&gt; 105 cells&gt; 128 flattened high cell&gt; 128 flattened low cell&gt; 128 conic cells &gt; 200 conic cells. For the cost of production per tray, the order was as follows: 84 cells&gt; 105 cells&gt; 128 flattened high cells&gt; 128 flattened low cells &gt; 200 conic cells &gt; 128 conic cells. For the profit of the activity, the order of profits was (R $): 128 flattened high cells &gt; 128 flattened low cells &gt; 84 cells&gt; 105 cells&gt; 200 conic cells&gt; 128 conic cells. Besides the economic profitability, two experiments were conducted in the nursery specialized in the seedling production of lettuce during the periods of December 25, 2015 to February 3, 2016 and January 26 to February 26, 2016. The growing periods were 28 And 40 days for the first cycle (conventional seedlings and \"large seedlings\", respectively) and 31 days for all trays in the second cycle. The experiments (first and second cycle) were installed in a completely randomized experimental design with four replicates, and the treatments consisted of 6 different types of trays for seedlings production (128 cells with conical shape, 128 flattened low cells, 128 flattened high cells, 84 cells, 105 cells and 200 cells with conical shape). The conventional seedlings are destined for hydroponic production with the use of nursery phase and the \"large seedlings\" are used to hydroponic systems without of nursery phase. The agronomic characteristics evaluated were fresh and dry masses of the aerial parts and roots, leaf area, total length, surface area, mean diameter, total volume and total number of roots. For \"large seedlings\", trays of 105 cells resulted in seedlings with growth similar to those produced in trays of 84 cells. Through these results, it is possible to recommend the trays of 105 cells because they allow greater yield per square meter to the grower of seedlings. The seedlings produced in trays of 84 and 105 cells, in general, were more developed in the first cycle than in the second cycle. For conventional seedlings, the trays of 200 conical cells resulted in lower seedling development as compared to trays of 128 conical cells, flattened low and flattened tall cells. The trays of 200 conical cells resulted in higher fresh shoot mass, leaf area, total root length and total number of roots in the second cycle as compared to the first, because the growing period was higher in the second cycle (31 days after sowing).