The goal of this diploma thesis is to evaluate the total cost ratio in relation to corporate efficiency. The theoretical part of the thesis deals with basic terms of cost, financial and managerial concept of costs and different approaches to classification of costs. In this part the principle of corporate efficiency is explained and the difference methods of measuring of efficiency are mentioned. The practical part of this thesis is oriented primarily to describing development of costs in company and determination of most important cost items. This part also focuses on the calculation of profitability indicators and pyramidal decomposition of ROE. After this, the influence of sub-indicators to top-indicator was evaluated by using the gradual change method. The ROE was changed between years 2015 and 2016 by -0,1050 CZK. By using the gradual change method, it was determined, that this change was mostly caused by total cost ratio of production con-sumption, because it is the most important cost item in company. The influence of production consump-tion was -0,1078 CZK. Therefore, if the company plans to improve its efficiency and increase profits, the total cost ratio of the production consumption must be better manage.

The General Objective of this study is investigate and analyze the possible points that highlight the adherence of the Interorganizational Cost Management (ICM), in the production chain of sugar cane, for the management of the total costs in a sugarcane mill in the Triangulo Mineiro, hereby named Destak Mill. The research was characterized as follows: concerning its nature, how applied; concerning its objective, how exploited; concerning procedures, as a study of a unique case; and, concerning the problem, as qualitative. For the study of this case a method of semi-structured research and interviews was applied, after which transcription of the same, and analysis of contents. For validation of this case study, a process of triangulation of methods for bibliographic survey was used, besides documental research and unsystematic observation. After having carried out these methods the result presented demonstrated a non-formal existence in a ICM at Destak Mill, but in an informal restricted manner showing some factors with made impossible its effective application as a Strategic Cost Management (SCM) in management of total costs. In conformity with the categories analyzed, certain indications concerning adherence to the ICM in the process of management of total costs, observed in relationship variables (interdependence, co-operation, trust and stability/mutual benefits), however there was a lack of sharing cost information in a strategic manner. Therefore, since we are dealing with a mill that is still being developed, once it reaches its maximum productive capacity we must point out, for future studies, a possible change in results in mills at different life cycles. / O presente estudo tem como Objetivo Geral investigar e analisar os possíveis aspectos que evidenciam a aderência da GCI, na cadeia produtiva da cana-de-açúcar, para o gerenciamento dos custos totais, em uma usina de cana-de-açúcar no Triângulo Mineiro, aqui denominada como Usina Destak. A pesquisa foi assim caracterizada: quanto à sua natureza, como aplicada; quanto ao objetivo, como exploratória; quanto aos procedimentos, como estudo de caso único; e, quanto ao problema, como qualitativa. Para o estudo de caso, utilizou-se como método de pesquisa a entrevista semiestruturada, procedendo-se, posteriormente, à transcrição da mesma e análise de conteúdo. Para validação do estudo de caso, realizou-se o processo de triangulação dos métodos de levantamento bibliográfico, além de pesquisa documental e observação assistemática. Depois de realizados os métodos, o resultado apresentado demonstra a não existência formal de uma GCI na Usina Destak, mas, sim, de uma maneira informal e restrita, apresentando alguns fatores que impossibilitam a sua efetiva aplicação como instrumento da Gestão Estratégica de Custos (GEC) no gerenciamento dos custos totais. Em conformidade com as categorias analisadas, evidenciaram-se certos indícios quanto à aderência da GCI no processo de gerenciamento dos custos totais, observados nas variáveis de relacionamento (interdependência, cooperação, confiança e estabilidade/benefícios mútuos), porém falta compartilhamento de informações de custos de forma estratégica. Assim, como se trata de uma usina que ainda se encontra em fase de desenvolvimento, chegando à sua capacidade máxima produtiva, cabe apontar, para estudos futuros, uma possível mudança de resultados em usinas de diferentes ciclos de vida. / Mestre em Ciências Contábeis

[pt] A gestão do processo de compras ganhou grande importância recentemente, tornando-se hoje um elemento essencial para as organizações empresarias. Essa gestão é um processo complexo e customizado, devido à enorme variedade de produtos e serviços comprados atualmente por uma organização. Portanto, essas empresas precisam de uma ferramenta para agrupar seus bens adquiridos de forma que se possa utilizar a mesma estratégia de compra para todos os grupos de itens com características similares. Neste sentido, muitas organizações vêm utilizando as matrizes de portfólio para ajudá-las a identificar não só o tipo de estratégia que deve ser adotada na aquisição de seus itens, mas também a profundidade da relação com o fornecedor desses itens (e.g. desenvolver ou não uma aliança estratégica). Apesar da crescente utilização dessas matrizes, a literatura ainda carece de ferramentas para ajudar as organizações a inserir seus produtos e serviços de compras em suas matrizes. Neste contexto, a presente dissertação tem como objetivo oferecer uma metodologia de elaboração de matrizes de portfólios que permita definir o que impacto no lucro e risco de suprimento (eixos da matriz) realmente significam e como uma organização pode mensurar essas dimensões. No intuito de verificar a viabilidade prática de sua aplicação, essa metodologia contou com uma ferramenta de apoio à decisão, o Processo de Análise Hierárquica – AHP, e com o Custo Total de Propriedade – TCO. A metodologia foi aplicada com sucesso em uma empresa de mídia ao longo do segundo semestre de 2008. / [en] Management of procurement process is now seen as an essential element to enterprise organizations. This management is a complex process, and customized due to the huge diversity of products and services that must be bought by any company. Therefore, each and every company needs some kind of tool to group its assets, in order to use the same procurement strategy for all groups of items sharing similar characteristics. Many companies have started to use portfolio matrix to help identifying not only the right procedure to purchase items, but also the right depth of the relationship with the people who are going to supply these items – e.g., developing the right strategy to supply or not these items through a strategic alliance. Despite the growing use of this matrix, literature still lacks tools to help organizations to insert their products and procurement services in their specific matrix. The present dissertation aims to offer a way of building a methodology able to elaborate a portfolio matrix that will disclose what profit impact and supply risk (matrix axes) really mean, and in which way any organization can evaluate these dimensions. In order to verify its practical viability, this methodology relies upon the Analytic Hierarchy Process - AHP and Total Cost of Ownership - TCO. This methodology was successfully applied on a media company along the second semester of 2008.

The thesis focuses on the benefits of company data security in Czech environment calculation based on the additional total cost of ownership for the full disk data encryption and the average expected cost for data breach. In addition to the history of encryption, basics of cryptography, information breach statistics and company data encryption common routine, the theoretical part of the thesis above all introduces the method of company data encryption cost and benefits calculation. Within the practical part of the thesis, each step of the method is customized to match the Czech environment, modified by the organization headcount and applied to three virtual companies. The results are then evaluated, the benefits of data encryption compared by the company size in the Czech environment and also the critical discussion is carried out.

Le véhicule électrique est une des solutions de transport respectueuses de l’environnement, n’émettant pas de polluant lors de son utilisation. Gruau, constructeur carrossier pour véhicules utilitaires, se lance activement dans le transport écologique sur le segment de l’utilitaire 3,5t. Afin d’accroitre les ventes de véhicules utilitaires électriques, il est nécessaire d’en réduire le coût total de possession (ou TCO (Total Cost of Ownership)). L’objectif de cette thèse est d’étudier et de modéliser le comportement des composants de ce véhicule électrique pour simuler des calculs de TCO. Le composant principal étudié est la batterie, dont la durée de vie limitée conditionne la rentabilité du véhicule. La première partie des travaux fut consacrée à la modélisation du comportement du véhicule en fonction d’une mission client donnée. Une étude des cellules de batterie est réalisée dans le but de construire un modèle multi-physique complet en prenant en considération le vieillissement calendaire et le vieillissement en cyclage. Un modèle énergétique global, comprenant ce modèle batterie, permet de déterminer l’énergie nécessaire pour un parcours donné et de simuler le vieillissement des cellules électrochimiques afin de calculer le TCO. Une seconde partie est orientée vers le calcul du TCO. La mise en oeuvre d’un algorithme d’optimisation avec une méthodologie d’accélération des calculs a permis de réaliser les calculs dans des temps raisonnables (passage de 13h à 15min par itération). Après étude de l’impact du dimensionnement de la batterie sur le TCO, il en ressort que la réduction de la capacité n’entraine pas systématiquement la réduction du TCO. Il existe pour chaque mission un point de TCO optimal (jusqu’à 17% d’éconnomie). Afin d’améliorer le TCO, des stratégies de recharge intelligentes sont élaborées et permettent rentabilité accrue du VUE (jusqu’à 29%). Ce travail a été intégré dans un logiciel d’aide à la décision de la capacité de la batterie suivant les besoins du client, destiné aux forces de ventes commerciales. / The electric vehicle is one of the environmentally friendly transport solutions that emit no pollutant during its use. Gruau, manufacturer-converter for light commercial vehicles (LCV), is actively involved in green transport in the 3.5t segment. In order to increase sales of electric LCV, it is necessary to reduce its total cost of ownership (TCO). The objective of this thesis is to study and model the behavior of the components of this electric vehicle in order to simulate TCO. The main component studied is the battery, whose limited lifetime will determine the profitability of the vehicle. The first part of the work was devoted to modeling the behavior of the vehicle according to a given customer mission. The study of battery cells was done with the aim of building a complete multi-physics model taking into account calendar aging and cycling aging. Then, this battery model is integrated in a complete energy model taking into account all the components of the studied vehicle. Then a global model, including this battery model, makes it possible to determine the energy required for a given path and to simulate the aging of the electrochemical cells in order to calculate the TCO. A second part is oriented towards the calculation of the TCO. The implementation of an optimization algorithm, with a methodology of computing acceleration, allowed to achieve the computations in reasonable times (reduction from 13h to 15min by iteration). After studying the impact of battery sizing on the TCO, it appears that the reduction of the battery capacity does not systematically lead to the reduction of the TCO. There is therefore an optimum TCO point for each mission (up to 17% savings). In order to improve the TCO, smart recharging strategies are developed and allow increasing e-LCV profitability (up to 29%). This work is integrated into a decision support software relative to the battery capacity according to customer needs, intended for commercial sales forces.

The interruption cost for one hour of a petrochemical plant is 33 times higher than that of the average interruption cost for industrial plants across all industries. In addition to the high cost of loss of production, interruptions to the operations of petrochemical and gas-toliquid plants pose safety and environmental hazards. Thus it is necessary to better understand the reliability requirements of petrochemical and gas-to-liquid plants. This study investigated the reliability of electrical distribution networks used in petrochemical and gas-to-liquid plants compared to those used in other industrial plants. A model was developed that can be used to establish the adequacy of the reliability of a distribution network in terms of the components and network topologies used. This model was validated against data that had been collected by the IEEE and applied to an actual petrochemical plant. Over 19 years’ worth of data regarding the trips that have occurred on the distribution network of an existing petrochemical plant was collected and manipulated in order to calculate the reliability indices associated with the equipment used to make up thisRecommended Practice for the Design of Reliable Industrial and Commercial Power Systems. The cost of loss of production and the capital costs associated with increased reliability were calculated for a section of the existing petrochemical plant. The reliability associated with different network topologies that could possibly be used to supply power to this section of the plant were modelled using an appropriate software package. The resulting total cost of ownership over the life of the plant associated with each topology was then calculated in order to establish which network topology is the most appropriate for petrochemical and gas-to-liquid plants. It was concluded the components that affect the reliability of an industrial distribution network are different to those that affect a utility distribution network. These components were listed and compared. It was found that the reliability indices that were calculated for the components that affect the reliability of a petrochemical plant were similar to those provided by the IEEE. 17 out of 20 of the indices that were calculated were within the required factor of deviation. Generally the failure rates of components used in petrochemical plants were very similar to those given in the IEEE Gold Book, while the MTTR’s for the components used in petrochemical plants were found to be slightly better than those given in the IEEE Gold Book. The effect of network topology was found to be significant, with small changes in the topology of a network resulting in large variations in the reliability of the network. It was also found that the most appropriate type of network topology to use in the design of the electrical distribution network of a petrochemical plant is the dual radial network. This is the most conservative of the commonly used network topologies and is the one that is currently used in the existing plant that was studied. Due to the high cost of loss of production in petrochemical plants it was established that any incremental improvement in the reliability of the dual radial network would be beneficial to the total cost of ownership of such a plant. Such incremental improvement of the reliability of the distribution network could be cost effectively achieved by adopting a conservative maintenance strategy and the establishment of a conservative spares inventory. Before this study was undertaken, there was no literature around the reliability of electrical distribution networks that focused specifically on petrochemical and gas-to-liquid plants. This study produced a set of reliability indices and a model that electrical engineers can use in the reliability analysis of petrochemical and gas-to-liquid plants. Furthermore it shows that, because the cost of loss of production in petrochemical plants is so high, the most conservative distribution network design and maintenance philosophies should always be used. distribution network. These reliability indices were compared to those given by the IEEE / Dissertation (MEng)--University of Pretoria, 2013. / gm2014 / Electrical, Electronic and Computer Engineering / unrestricted

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. In Sweden, private commuting accounts for two third of total transportation emissions and 21% of the country’s total. To become net-zero by 2045, Sweden plans to have 2 million electric cars on the roads by 2030. Whereas with current pace, there will be 1 million electric cars by the end of the decade. Cars registered before 2016 (referred to as old cars in the study) make up nearly half of the Swedish car fleet. Thus, replacing the old emission intensive cars with the modern lower or zero emission cars will catalyze the decarbonization of Swedish transport sector. Therefore, the purpose of this study is to probe if it is economical to keep using an old car in the future or to replace it with a new one. Methods. This study first compares the next 13-year Total Cost of Ownership (TCO) of old V70 (having current milage 200,000 km) with that of new replacement cars. The (selected) replacement are the most registered modern-day cars in Sweden by fuel type having same size as that of V70: V60 (ICE), V60 (PHEV) and Tesla Model 3 (BEV). Moreover, using TCO framework, the study also estimates if the replacement is more economical now or sometime in the future with either new replacement cars or their (4-year) used models. Results. The results show that for next 13-years in Sweden, it is more economical to replace the old V70 with any of the replacement cars. However, Tesla Model 3 is the cheapest option among the new cars and V60 (PHEV) among the used cars. Overall, it is more economical to replace with a used car. In addition, the replacement is most economical if done immediately (in 2022) and gets more expensive by each year of delay- because the owner will have to incur relatively higher V70 costs (vis-à-vis the replacement cars) for an additional year. Sensitivity analysis shows that with higher current salvage value, a V70 gets more expensive to own in next 13 years (due to higher depreciation) whereas the replacement becomes cheaper (utilizing higher salvage value to buy the replacement car). Discussion. The study can be expanded to suggest economical and emission efficient replacement options for other old cars to accelerate the decarbonization of Swedish private transport sector. Furthermore, this study was done in collaboration with Mekonomen Group to see the financial worth of old ICE car replacement by its customers. The study results reinforce the group’s diversification strategy from ICE cars-oriented business model to BEVs as the top focus. Finally, this study is based on the assumption that the total number of cars in Sweden will not increase in future- the old gets replaced by the new. Therefore, from a holistic perspective, the study discusses that a sustainable transportation model should move away from private ownership towards shared mobility to avoid the rebound effects of technological efficiency that increase the overall resource consumption.

The major barriers to a more widespread introduction of battery electric vehicles (BEVs) beyond early adopters are the limited range, charging limitations, and costly batteries. An important question is therefore where these effects can be most effectively mitigated. An optimization model is developed to estimate the potential for BEVs to replace one of the conventional cars in two-car households and to viably contribute to the households’ driving demand. It uses data from 1 to 3 months of simultaneous GPS logging of the movement patterns for both cars in 64 commuting Swedish two-car households in the Gothenburg region. The results show that, for home charging only, a flexible vehicle use strategy can considerably increase BEV driving and nearly eliminate the unfulfilled driving in the household due to the range and charging limitations with a small battery. The present value of this flexibility is estimated to be on average $6000–$7000 but varies considerably between households. With possible near-future prices for BEVs based on mass production cost estimates, this flexibility makes the total cost of ownership (TCO) for a BEV advantageous in almost all the investigated households compared to a conventional vehicle or a hybrid electric vehicle. Because of the ubiquity of multi-car households in developed economies, these families could be ideal candidates for the initial efforts to enhance BEV adoptions beyond the early adopters. The results of this research can inform the design and marketing of cheaper BEVs with small but enough range and contribute to increased knowledge and awareness of the suitability of BEVs in such households.

We have come a long way in the pursuit of reducing our carbon footprint from our way of living, bycontinuously development of batteries and charging infrastructure for electric vehicles to decrease thedemand for fossil fuels, improving the overall energy efficiency and to increase awareness of the problemto the population. One of the industries, that during the last decades has undergone vast improvements,is the development of the airplane engines due to increased emission regulations, for the aviationindustry, and to reduce the costs of air travel. Despite tighter regulations, global impact from travellingby air is increasing due to the explosive increase in number of travels and travellers. In order to copewith the situation, it is of course necessary to further develop fuel and emission effective airplanes, butalso to study the whole chain of emission sources correlated to the air transport industry. So, whilewaiting for improved airplanes there are well known emission effective technologies that can beimplemented already today – implement electric vehicles as support vehicles at airports.Today, and throughout history, most of the focus of air travel has been on the airplane itself. This thesis,that was carried out at KTH Royal Institute of Technology during late spring and autumn 2018, didinstead study the support vehicles used in airports. In this thesis, a generic economic model wasdeveloped in order to estimate the costs involved when replacing traditionally vehicles to suggestedelectrically propelled alternatives. To test and support the development of an economic model, a casestudy has been carried out at Stockholm Arlanda Airport. This case study included a field study to thementioned airport, and in combination with interviews with former employees from one of the groundhandling companies that are currently active in the airport. Raw data was collected over the equipmentand vehicles currently in use. This data was used to describe the vehicles purpose, requirements and toensure that the alternative electric vehicles proposed would offer at least the same performance as thetraditional vehicles. The developed generic economic model was modulated with five stages thatrepresented a selection of input parameters. The collected data became a result in itself and was used asinput to three concurrent theses.The results from the five stages presents the costs during an investment period of between of one tofifteen years. One of the most significant result could be seen from Stage V. This stage showed that thecombined cost to replace all vehicles currently used, with either all new diesel vehicles or electricalternative vehicles, are lower for electric vehicles than for diesel vehicles. Another significant resultcould be seen from the investigation of Stage IV, Stage IV-B, were the model was modulated to representthe case of replacing a vehicle. The results showed that the Letter and Cargo procedures, that travel thefarthest and has the highest fuel consumption of the investigated vehicles, had negative costs throughthe whole investment period. This means that the expenses will always be lower when these vehicles arereplaced. The model was validated through a sensitivity analysis, performed on the discount rates,depreciation rates and as well as costs for battery replacement during the depreciation period. / Vi har kommit långt i vår strävan att minska vårt koldioxidavtryck genom vårat sätt att leva, genom attkontinuerligt utveckla batterier och laddningsinfrastruktur för elfordon med syftet att minskaefterfrågan på fossila bränslen, förbättra den totala energieffektiviteten och öka befolkningensmedvetenhet om problemet. En av de branscher, som under de senaste decennierna har genomgått storaförbättringar, är utvecklingen av flygplansmotorer och regler för flygplan. Men eftersom antaletflygresenärer fortsätter att öka årligen krävs ytterligare arbete för att förbättra den totala effektivitetenoch minska det negativa globala avtrycket från flygresor. Medan väntan på att morgondagens flygplanska utvecklas så finns det teknik som redan kan appliceras idag – elfordon.I dag, och genom historien, har det mesta av all fokus för flygresor varit på flygplanen själva. Dettaexamensarbete, som genomfördes på KTH, Kungliga Tekniska Högskolan, under den senare delen avvåren och hösten 2018, utredde istället de fordon som omger ett flygplan, under den tid flygplanet stårstilla på en flygplats. Under denna uppsats utvecklades en generisk ekonomiskmodell, med syftet attestimera kostnaderna att ersätta och använda elfordon istället för de nuvarande fordonen. För attutveckla den ekonomiska modellen genomfördes en fallstudie på Stockholm Arlanda Airport.Fallstudien innehöll en fältundersökning till den nämnda flygplatsen, och i kombination med intervjuermed tidigare anställda från ett av de marktjänstföretag som är verksamma på flygplatsen, insamladesrådata om vilken utrustning och fordon som vid tillfället användes. Denna data användes för att beskrivafordonens syfte, vilka krav som ställs på fordonen. Detta var för att säkerställa att det valda elfordonetkunde utföra uppgiften. Den utvecklade generiska ekonomiska modellen modulerades med fem steg,som representerade vilka indataparametrar som bör väljas. De insamlade uppgifterna blev ett resultat isig och användes som indata till tre samtidiga avhandlingar.Den generiska modellen resultat presenterade kostnaderna från de fem stegen under en varierandeinvesteringsperiod på ett till femton år. Ett av de viktigaste resultaten var från Steg V, som visade attden sammanlagda kostnaden för att ersätta alla de fordon som för närvarande används, med antingenalla nya dieselfordon eller elektriska alternativa fordon, är lägre för elfordon än för dieselfordon. Detandra betydande resultatet kommer från undersökningen av Steg IV, Steg IV-B. I Steg IV-B moduleradesmodellen i syfte att representera scenariot då ett fordon ska ersättas, där Letter och Cargo procedurernavar de som färdades längst och även har den högsta bränsleförbrukningen utav de undersökta fordonen,hade en negativ kostnad under hela investeringslängden. Detta betyder att kostnaderna alltid är lägre,om fordonet ersätts. Modellen har validerats med hjälp utav en känslighetsanalys som utfördes pådiskonteringsräntan, avskrivningssatsen och kostnader för ersättningsbatterier.