The retail industry is today characterized by downward price pressure, and the increasedcompetition in the industry has led to pressure on profit margins. Purchasing and supply chainmanagement have become areas of increased strategic importance and play a crucial role inthe business performance. This study aims to extend previous literature in these fields byproviding the existing research with an empirical study on how the purchasing strategy canincorporate a total cost perspective of the supply chain.The purpose of this study was to suggest aspects to incorporate in the purchasing strategywith the objective to consider a total cost perspective of the supply chain. This was donethrough conducting an empirical case study at a Swedish middle sized retail company, bycollecting and analyzing both qualitative and quantitative data through interviews, meetingsand internal databases. Challenges that prohibit the case company to apply a total costperspective were identified in the purchasing process and a total cost model was built tovisualize how these affect total costs. Our findings show that there are six challenges thatprohibit the case company to include the total cost perspective in the purchasing process; theinability to reach minimum order quantities (MOQ), production specific requirements, thedifficulty to combine order suggestions on related stock keeping units (SKU), an uneven flowof orders to suppliers, inefficient time supply period and an inability to coordinate transports.Three aspects were identified as root causes for these challenges and suggested to the casecompany to incorporate in their purchasing strategy to enable the management of total costs inthe supply chain. The aspects are flexible time supply periods, internal and externalinformation sharing and coordination of transport. Furthermore, this research also gives anunderstanding of how the formation of the private label assortment fuels the challenges thatprohibit the company to take a total cost perspective.

Sustainability and the role of battery electric vehicles (BEVs) in the shift to more sustainable transportation are gaining more and more attention in society today. However, only 4.3% of new passenger car registrations in Sweden were BEVs in 2019. High purchase prices are considered a major barrier to BEV purchases. But the purchase price alone does not reflect what the consumer pays for owning a vehicle. Previous research shows that BEVs could be cheaper compared to conventional vehicles such as internal combustion engine vehicles (ICEVs) from a Total Cost of Ownership (TCO) perspective. Lack of knowledge about TCO can lead to uneconomical purchase decisions. Moreover, lower adoption rates of BEVs, although BEVs can be more cost-effective and better for the environment in the long run. This paper reports on an exploratory research process including the development and user study of a TCO tool aimed for the public. The purpose is to better understand how a TCO tool influences peoples’ inclination towards purchasing a BEV. Based on an iterative design process, a web application was developed to help car consumers calculate and visualize TCO of new passenger cars. The web application was then used in a user study consisting of think-aloud evaluations and semi-structured interviews with car consumers about the prototype. The conclusion point towards an interesting direction for a TCO tool moving forward. This study suggests that a TCO tool can make users aware of the cost benefits of owning a BEV. However, more research is needed to understand if this realisation is enough to have an effect on BEV purchases. / Hållbarhet och elbilens roll i skiftet till mer hållbara transporter är två områden som får allt mer uppmärksamhet i samhället idag. Trots det var det endast 4.3% av alla nyregistrerade personbilar som var elbilar i Sverige under 2019. Höga inköpspriser anses vara ett stort hinder som begränsar försäljningen av elbilar. Dock reflekterar inte inköpspriset vad konsumenten faktiskt betalar för att äga en bil. Tidigare forskning visar att elbilar kan vara billigare i jämförelse med konventionella fordon såsom förbränningsbilar baserat på den totala ägandekostnaden (TCO). Brist på kunskap om TCO kan leda till oekonomiska inköpsbeslut. Men också lägre försäljning av elbilar, trots att elbilen kan vara mer kostnadseffektiv och bättre för miljön i längden. Denna uppsats beskriver en undersökande forskningsprocess med målet att utveckla ett TCO-verktyg för allmänheten. Därtill genomfördes en användarstudie för att studera hur verktyget påverkar människors benägenhet att köpa en elbil. Utifrån en iterativ designprocess, utvecklandes en webbapplikation. Detta med syftet att hjälpa bilkonsumenter beräkna samt visualisera TCO för nyproducerade personbilar. Webbapplikationen användes sedan i en användarstudie bestående av think-aloud utvärderingar samt efterföljande intervjuer med bilkonsumenter kring prototypen. Slutsatsen tyder på en intressant riktning för användandet av ett TCO-verktyg i framtiden. Denna studie pekar på att ett TCO-verktyg kan hjälpa användarna att förstå kostnadsfördelarna med att äga en elbil. Dock behövs mer forskning för att svara på om denna insikten är tillräckligt för att ha en effekt på elbilsköp.

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This research investigates the influence of "soft costs" on the productivity impact of new information technology (IT) implementations in US-based Small and Medium-sized Businesses (SMBs). Soft costs, distinct from "hard costs," encompass factors such as resistance to change, training, decision-making processes, and error analysis that are not directly quantifiable as financial investments. The study explores the interplay between decision-making and implementation processes in SMBs when introducing new technology and their collective contribution to overall productivity, including additional exploration of resolutions as provided by individuals within organizations across different industries. This dissertation delves into the intricate realm of soft costs within small and medium-sized businesses (SMBs), exploring their impact, management strategies, and implications for organizational success by acknowledging and addressing soft costs for technology purchases specifically, and soft costs in a broader sense, in various industries. Through a meticulous blend of qualitative and quantitative research methods, the study investigates the nuanced dynamics of soft costs, shedding light on their pervasive nature and the challenges they pose for SMBs across diverse industries. The methodology employed in this research includes the design and administration of surveys using Qualtrics XM survey services, aimed at capturing the perceptions and experiences of SMB stakeholders regarding soft costs. Analysis of survey responses reveals a growing awareness of soft costs among individuals within SMBs, yet a notable lack of dedicated resources and attention within organizations to address them effectively. The findings, data which is further processed and analyzed using IBM SPSS and NVivo, underscore the critical need for further research and exploration into soft costs, emphasizing their significance in financial planning, resource allocation, and decision-making processes. By embracing a proactive approach to managing soft costs, SMBs can navigate the complexities of the business landscape with resilience and foresight, ultimately enhancing their long-term viability and success. This dissertation contributes to the existing body of knowledge on soft costs, providing valuable insights and implications for SMBs striving to thrive in an increasingly competitive environment. / Business Administration/Interdisciplinary

The modern supply chain is long, complex, interconnected and global, and plays a fundamental role in business competitiveness. These conditions, along with various supply chain management trends in recent years have increased risks in supply chains which threaten supply chain performance. Greater impact, especially on cost, from an increased threat of supply disruptions is one area of particular concern. Companies today are struggling to find effective means to manage this increased risk and avoid adverse financial impacts. An approach to managing supply disruption risk in supply chains based on the minimization of the total cost of ownership (TCO) of the supply chain is explored in this thesis. Insights are provided into an appropriate view of supply chain risk and a general four step risk management process to guide the design and evaluation of a new risk management tool based on such an approach. A prototype of the new total cost-based, modeling and simulation tool was created in partnership with ProModel Corporation and a government contractor that requested to remain anonymous. A preliminary assessment of the effectiveness of this tool in minimizing TCO and providing an interface useable by non-modelers is provided. This study also reviews and compares a sample set of current supply chain risk management methods and tools and compares them with the new tool for relevance in aiding users in managing supply disruption risk. Based on literature findings and preliminary feedback from pilot contextual demonstrations of the tool, the total cost approach to risk modeling appears promising, although the execution needs to be improved with further enhancements made to the prototype tool. In this preliminary study and evaluation, sufficient evidence is not available to determine that the new prototype tool is any more effective than other currently available risk management tools to provide necessary information to make supply chain risk management decisions that minimize TCO of a supply chain. Suggestions for further development of the tool, especially for improvement of the total cost approach, are provided as well as a preliminary evaluation procedure and survey instruments for a more robust evaluation of the new tool.

Submitted by Renata Lopes (renatasil82@gmail.com) on 2018-08-02T17:34:02Z No. of bitstreams: 1 sergioluislimacorrea.pdf: 2831312 bytes, checksum: 6561fc06286d3d5e2ee6d4736aadf79c (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2018-08-02T17:36:11Z (GMT) No. of bitstreams: 1 sergioluislimacorrea.pdf: 2831312 bytes, checksum: 6561fc06286d3d5e2ee6d4736aadf79c (MD5) / Made available in DSpace on 2018-08-02T17:36:11Z (GMT). No. of bitstreams: 1 sergioluislimacorrea.pdf: 2831312 bytes, checksum: 6561fc06286d3d5e2ee6d4736aadf79c (MD5) Previous issue date: 2015-07 / PROQUALI (UFJF) / Sistemas Integrados de Gestão Empresarial, conhecidos como ERP (Enterprise Resource Planning), são desenvolvidos e mantidos pelas IFES (Instituições Federais de Ensino Superior) para o desempenho das atividades que lhes competem, além disso, sua abrangência permite obtenção de informações gerenciais tornando-se valioso recurso estratégico. Recentes orientações dos órgãos de fiscalização e controle governamental, visando o aumento da eficiência, maior produtividade da máquina pública, e redução de custos têm levado as IFES a adotar políticas de governança de TI. Sistemas ERP geralmente são muito abrangentes e caros, por isso seus custos devem ser mensurados, não somente custos de aquisição, mas principalmente custos de manutenção e suporte. Neste sentido, com objetivo de determinar os elementos de custo para mensurar os custos de manutenção e suporte na gestão de sistemas ERP, houve motivação para esta pesquisa sobre a metodologia TCO (Total Cost of Ownership) suportada pelos processos do framework ITIL (Information Technology Infrastructure Library). O presente trabalho, de caráter descritivo, identificou e relacionou, a partir da pesquisa bibliográfica, os elementos de custo mais evidentes no TCO e ITIL. Em seguida, foi aplicado um questionário web, junto a Especialistas em gestão de Sistemas ERP das IFES, visando mapear sua percepção de relevância sobre esses elementos de custo elencados na pesquisa. Os resultados mostram os elementos de custo ordenados por relevância e frequência aplicáveis à manutenção e suporte de sistemas ERP e a contribuição esperada é a de facilitar a mensuração desses custos. / Integrated Systems Management, known as ERP (Enterprise Resource Planning), are developed and maintained by IFES (Federal Institutions of Higher Education) for the performance of activities that concern them, in addition, its scope allows obtaining management information becoming valuable strategic resource. Recent guidelines of the supervisory bodies and government control, aimed at increasing efficiency, higher productivity of public administration, and cost reduction have led IFES to adopt IT governance policies. ERP systems are usually very comprehensive and expensive, so their costs should be measured, not only acquisition costs, but mainly maintenance and support costs. In this regard, in order to determine the cost elements to measure the costs of maintenance and support in managing ERP systems, there was motivation for this research on the TCO methodology (Total Cost of Ownership) supported by ITIL framework processes (Information Technology Infrastructure Library). This work, descriptive, identified and listed from the literature, the most obvious cost elements in TCO and ITIL. Then a web questionnaire was administered, along with experts in ERP systems management of IFES, aiming to map their perception of relevance of these cost factors listed in the survey. The results show the cost elements ordered by relevance and frequency that the maintenance and ERP systems support and the expected contribution is to facilitate the measurement of these costs.

This paper discusses the current and future drivetrain perspectives of powerful mobile machines, especially in regards to TCO and drive performance. For the TCO-impact, the power losses of the components plays a big role and, if they are designed for efficiency, they have a significant and measurable influence. From the braking function point of view, this paper demonstrates not only the advantages of a valve-based over a control algorithm based solution, but also its innovative development directions towards a more sophisticated engine speed controller with optimized heat conversion into the oil. Also for the drivetrain subsystems, innovative components are discussed, like the hybrid control, combining the benefits of a non-feedback and a displacement control in one single assembly, or the variable charge system for further reduced energy consumption of the overall drivetrain.

Purpose – To analyze the impact on total cost by inventory control methods under the influence of seasonal demand. The purpose will be answered with following research questions: What inventory control methods can be used when there is seasonal demand? What is the impact of inventory control methods on total cost under the influence of seasonal demand? Method – The study was conducted as a case study and the empirical data was collected through interviews and document study. Both of these contributed to the basis for the analysis and for the calculations in the test of the study. Literature study was conducted and included theories for inventory control methods to answer the first research question, as well as formulas for the methods used to answer the second research question. Findings – It appears from the study, the inventory control methods that can be used when there is seasonal demand and during current planning environment is periodic ordering system and cycle service method. These have been tested further in the study. Seasonal index was considered an important method since it dimensions demand which to a high degree regulate the inventory levels and thereby the result of the inventory control methods. Further the study compares none theoretical inventory control methods and theoretical inventory control methods impact on total cost. It is shown that carrying costs, as a part of total cost, can be reduced by 25% during the peak season and 62% during off-season. This without changing the deliverability. Alternatively, the deliverability can be increased by 10% by using inventory control methods without increasing the total cost of the inventory. Implications – The theoretical contribution of the study is that it has increased the knowledge concerning inventory control methods when there is seasonal demand, and the possible results they might bring. The empirical contribution of the study is that companies can use the study as an indication of the economic benefits and motivation for implementing theoretical inventory control methods. Limitations – The tested inventory control methods did not alter the ordering cost, which to a high degree can have an impact on the total cost. The study also shows a possible impact on the inventory control during the current planning environment. If the planning environment changes, the result of the study can be different.

Competitive forces in today‟s business world are putting firms under pressure to improve quality, delivery performance, and responsiveness while simultaneously reducing cost, which for many companies have resulted in increased outsourcing of activities. Consequently a greater dependency on suppliers‟ performance in terms of quality and delivery service has evolved.Companies are therefore exploring ways to leverage their supply chains, by developing their supply chain structure and continually evaluating the role of suppliers in their activities. As supply chains have evolved, a number of different supply chain structures have emerged, based upon the networks and the level of collaboration between the buyer and supplier. The optimization of a supply chain process has proven to lead inevitably to a growing interdependence among supply chain partners. Treating all suppliers the same is no longer feasible, and a failure to recognize that some suppliers have different needs than others.The research conducted in this thesis was aimed at finding strategies, and approaches of effectively working with supplier relationship management.The empirical study was conducted at Intelbras, a Brazilian electronics manufacturer, which has a large percent of its production outsourced. Intelbras has recently segmented their supply-base into two segments; suppliers of commodity type items and suppliers of critical items. For suppliers of critical items, quality agreements were developed to attend the special needs of selected items.The findings of the research was compared and analyzed with the empirical data, which resulted in a few suggestions of possible future developments for Intelbras.Keywords: Supplier Relationship Management, Strategic Segmentation, Total Cost of Ownership, Buyer-Supplier Cooperation, Quality Agreement / Program: Industriell ekonomi - affärsingenjör