Examensarbete i Ekonomistyrning, 30hp, Ekonomihögskolan vid Linnéuniversitetet Titel: Kalkylutveckling i tillverkningsindustrin – en fallstudie hos HordaGruppen AB Under 1980-talet uppmärksammades kalkylmodellens roll som ekonomiskt styrverktyg. Denna uppmärksamhet ledde till omfattande studier av hur kalkylmodeller kunde utvecklas för att lättare klara av förändringar i företags inre och yttre förutsättningar. Kalkylmodellers utformning påverkas av ett stort antal faktorer som t.ex. strategi, kontext och användning. Därmed blev det intressant att detaljstudera ett enskilt fallföretag för att identifiera hur detta företag arbetar med sin kalkylmodell. Syftet med uppsatsen är att utveckla HordaGruppens kalkylmodell och anpassa denna efter förändringar i företagets verksamhet. Genom kartläggning och utvärdering av kalkylmodellen, företagets kalkylbehov samt kostnadsfördelning utifrån ett processorienterat perspektiv analyseras och utvecklas företagets kalkylmodell. Målsättningen är att nyttan för HordaGruppen av att använda kalkylmodellen som styrverktyg ska öka. Uppsatsen är en kvalitativ studie med fokus på detaljstudier av företagets flöden och processer. Huvudsakligen har ostrukturerade intervjuer och observationer legat till grund för materialet men även insamlad dokumentation som t.ex. information från affärssystemet, kalkylmodellen och organisationsscheman har använts. Den konceptuella referensramen som sammanställs ligger till grund för en analysmodell som beskriver hur empirin ska analyseras. Denna bygger på ett antal olika områden som sedan sammanfogas för att belysa de mer framträdande problemområdena i HordaGruppens kalkylmodell. Den genomförda studien visar ett antal problemområden med potential att förbättra den ekonomiska styrningen ur förändringssynpunkt. Uppsatsen identifierar ett stort behov av att hålla kalkylmodellens grunddata uppdaterad. Samtidigt föreslås förändrad kostnadsfördelning inom flera områden, bl.a. för direkta kvalitetskostnader och omkostnader för produktionsanläggningar. Slutligen föreslås utökad användning av kalkylmodellen som ett sätt att förbättra kalkylens roll som styrverktyg i en föränderlig verksamhet. / Thesis in Management Accounting 30hp, School of Business and Economics, Linnaeus University Title: Cost model development within the manufacturing industry – a case study of HordaGruppen AB In the 1980s, a discussion regarding the role of cost modeling as a management accounting tool erupted. This attention led to extensive studies of how costing models were developed to better cope with changes in the company's internal and external conditions. Cost model design is influenced by numerous factors such as strategy, context and purpose. With this in mind, it became interesting to study a case company in detail to identify the usage of the cost model within the company.  The main purpose of this thesis is to develop the cost model currently used by HordaGruppen and adjust it to cope with changes in the company environment. Based on HordaGruppens processes and their cost model needs, suggestions for development of the company’s cost accounting tools are made. The goal of this development is that the usefulness of the cost model in HordaGruppens management accounting should increase.  The main method of research is a qualitative study focusing on detailed studies of the company's workflows and processes. Information has been gathered mainly through interviews and observations. Other sources of information such as the ERP system, organizational charts and the cost model itself have also been used.  The completed study shows potential areas of improvement for management accounting purposes. The main areas of improvement are linked to keeping the underlying data up to date and changes in cost estimation. Finally, to improve management accounting in a changing environment, additional purposes for the cost estimation model is suggested.

The object of research - absorption, variable, activity-based and backflush cost accounting systems. The aim of research – after the comparison of cost accounting systems will be performed, with reference to data received from questionnaires, to reveal the appliance of cost accounting systems in Lithuania, evaluate company’s using traditional and modern cost calculation systems, products cost of goods sold decreasing possibilities, possibilities of more effectively recourses managing. The objectives of the work – after the theoretical managerial cost accounting systems have been studied up, to identify the absorption, variable, activity-based and backflush cost accounting systems differences, advantages and disadvantages; to compare cost accounting systems; to substantiate appliance of Just-In-Time expediency. These methods were used while writing the work: Lithuanian and foreign authors work on cost accounting systems literature collection, analysis, graphic, comparison, descriptive, questionairing, and generalization of research results. After the absorption, variable cost systems have been analyzed, it came to conclusion that absorption cost calculation is expedient for long term and variable for short term business decisions. Activity based costing (ABC) allows to assign indirect manufacturing costs by accounting them by activities and applying specific cost calculation unit – cost driver. Just-in-Time philosophy (JIT) considers the possibility to reduce the indirect... [to full text]

Research Questions: Research Question I: How does the material management process of medicine differ between a ward with, and without, an Automated Ward Solution (AWS)? Research Question II: How do time and costs differ in the material management process of medicine between a ward with, and without, an AWS? Research Question III: How has the instalment of a central storage affected the number of orders placed for wards? Purpose: The purpose is to map and compare the material management process of medicine between a ward with, and without, an AWS. Further the mapped processes will be timed, allocated costs by applying TDABC and then compared. The purpose is as well to describe how the instalment of a central storage has affected the frequency of orders placed for wards. Methodology: This project is a qualitative case study as the authors wished to understand the phenomena of having installed AWSs for medicine in a real context. The primary data was collected through interviews, observations and studying of documents; the secondary data was collected through scientific articles and literatures. The collected data answered the research questions with the help of process mapping and TDABC. Conclusion: In the created process maps it is found that the extensiveness of the different processes when compared are similar for both wards; however the allocated costs calculated through TDABC sometimes differ due to the involvement of the Pharmaceutical Unit as it carries a higher capacity cost per minute. Ward 5 can be assumed to have a higher security and accuracy due to the instalment of an AWS and by having laid more responsibility on the Pharmaceutical Unit. The AWS has however led to a larger waste for Ward 5 as it cannot return regular medicine anymore. This project could not directly connect the instalment of a central storage with reduced order lines; however it can be assumed that it has contributed to the decreased order lines placed.

This thesis presents a prism- and gap-based approach for modelling shopping destination choice in the Travel/Activity Scheduler for Household Agents (TASHA). The gap-location choice model improves upon TASHA’s existing destination choice model in 3 key ways: 1) Shifting from a zone-based to a disaggregate location choice model, 2) Categorizing shopping trips into meaningful types, and 3) Accounting for scheduling constraints in choice set generation and location choice. The model replicates gap and location choices reasonably well at an aggregate level and shows that a simple yet robust model can be developed with minimal changes to TASHA’s existing location choice model. The gap-based approach to destination choice is envisioned as a small but significant step towards a more comprehensive location choice model in a dynamic activity scheduling environment.

This thesis presents a prism- and gap-based approach for modelling shopping destination choice in the Travel/Activity Scheduler for Household Agents (TASHA). The gap-location choice model improves upon TASHA’s existing destination choice model in 3 key ways: 1) Shifting from a zone-based to a disaggregate location choice model, 2) Categorizing shopping trips into meaningful types, and 3) Accounting for scheduling constraints in choice set generation and location choice. The model replicates gap and location choices reasonably well at an aggregate level and shows that a simple yet robust model can be developed with minimal changes to TASHA’s existing location choice model. The gap-based approach to destination choice is envisioned as a small but significant step towards a more comprehensive location choice model in a dynamic activity scheduling environment.

The venerable desktop metaphor is beginning to show signs of strain in supporting modern knowledge work. Traditional desktop systems were not designed to support the sheer number of simultaneous windows, information resources, and collaborative contexts that have become commonplace in contemporary knowledge work. Even though the desktop has been slow to evolve, knowledge workers still consistently manage multiple tasks, collaborate effectively among colleagues or clients, and manipulate information most relevant to their current task by leveraging the spatial organization of their work area. The potential exists for desktop workspaces to better support these knowledge work practices by leveraging the unifying construct of activity. Semantically-meaningful activities, conceptualized as a collection of tools (applications, documents, and other resources) within a social and organizational context, offer an alternative orientation for the desktop experience that more closely corresponds to knowledge workers' objectives and goals. In this research, I unpack some of the foundational assumptions of desktop interface design and propose an activity-centered model for organizing the desktop interface based on empirical observations of real-world knowledge work practice, theoretical understandings of cognition and activity, and my own experiences in developing two prototype systems for extending the desktop to support knowledge work. I formalize this analysis in a series of key challenges for the research and development of activity-based systems. In response to these challenges, I present the design and implementation of a third research prototype, the Giornata system, that emphasizes activity as a primary organizing principle in GUI-based interaction, information organization, and collaboration. I conclude with two evaluations of the system. First, I present findings from a longitudinal deployment of the system among a small group of representative knowledge workers; this deployment constitutes one of the first studies of how activity-based systems are adopted and appropriated in a real-world context. Second, I provide an assessment of the technologies that enable and those that pose barriers to the development of activity-based computing systems.

[Truncated abstract] The dominant approaches to knowledge management practice and the design of knowledge management systems are driven by a resource-based view of knowledge. In this thesis, it is argued that the resource-based view of knowledge is limited and lacks social sensitivity. In this thesis, Knowledge Management is viewed as a social activity and the development and examination of an alternate approach to conceptualising the social processes of knowledge management in organisations, is the primary objective. In pursuing this objective, the question of whether an activity-based view of knowledge processes can assist the design of knowledge management practice and systems is examined. To address this research question, a conceptual framework is developed which redefines the conventional, universal approach to knowledge context . . . From an organisational perspective, the ABCs framework suggests that the institutionalisation and contextualisation of knowledge provides management with another dimension for considering knowledge management and knowledge management systems implementation. The findings from the case study suggest that knowledge workers are influenced by environmental factors. As a result, organisations can use this research to develop knowledge management practices that take environmental factors into consideration. As a starting point for organisations, the findings from the case studies are used to develop a set of guidelines for the design of knowledge management practice and systems. Further research is suggested in terms of extending to considerations of other aspects of Luhmann’s theories and exploring other complexity sciences as the basis of knowledge management.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / O modelo atualmente utilizado no Brasil para a produção de etanol combustível está centrado em grandes unidades de produção, não contemplando a produção integrada de alimentos. É importante o estudo e desenvolvimento de modelos onde a produção de etanol combustível esteja associada à produção de alimentos. Um ponto importante para validar estes modelos é conhecer com detalhes os custos e receitas associados com a produção de etanol combustível e alimento, com a finalidade de minimizar custos operacionais, para que estes modelos possam ser viáveis economicamente e em sua operacionalização. Assim, o objetivo deste trabalho consistiu na apuração dos custos envolvidos na produção do etanol a partir do sorgo sacarino (sorghum bicolor l. moenca) e da cana-de-açúcar em uma pequena unidade de produção utilizando a Metodologia de Custeio Baseada em Atividades (ABC). O trabalho foi realizado em uma pequena unidade de produção de etanol, com capacidade de 1000 litros/dia, localizada no município de São Vicente, região central do Rio Grande do Sul. A abordagem proposta foi constituída de três grandes fases: Pré-Análise, Análise e Pós-Análise. A análise foi composta dos seguintes passos: definição dos objetivos e abrangência do estudo; mapeamento do processo produtivo; etapas do processo onde os custos serão avaliados; balanço de Massa; definição dos direcionadores de custos; determinação do custo total por atividade; determinação do custo de produção do produto e avaliação ambiental. A aplicação da sistemática proposta da metodologia de Custeio Baseada em Atividades aperfeiçoou o processo de alocação de custos e refletiu a real proporção destes custos consumidos pelas atividades produtivas. O custo total para produção de 1 litro de etanol hidratado a partir do sorgo sacarino ficou em R$ 0,92, sendo R$ 0,50 contribuição do processamento e R$ 0,42 contribuição da matéria-prima, que corresponde a 54,0% e 46,0%, respectivamente. Quando da utilização de cana-de-açúcar como matéria prima o custo total ficou em R$ 0,83, sendo R$ 0,44 contribuição do processamento e R$ 0,40 contribuição da matériaprima, que corresponde a 52,4% e 47,6%, respectivamente. A ordem de contribuição das atividades no custo final de processamento ficou na seguinte ordem: ensilagem (32,64%), destilação (19,31%), geração de vapor (13,87%), moagem (12,00%), corte (6,64%), transporte (5,37%), descarga (4,8%) e descarte da vinhaça (1,98%). Constata-se que o investimento necessário para remediar os impactos ambientais, em uma pequena unidade de produção, monta R$ 96.500,00, o que representa 16,4 % do investimento total.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The business game, called JogABC, elaborated in this study shows to the players how the ABC functions. This method of costing, for having high implantation costs, is rare, being restricted only for the companies which the costs of this implantation are smaller than the benefits that they provides. For the mathematical modeling of the game the Microsoft Excel 97 was used. The JogABC simulate the interaction between a first company who will have as many branch offices as were the participant teams, being these operations in the branch of clothes, producing shirts, dresses and pants. The Game uses a production refereed for the first company, that decides the bulk of production and the prices that will be paid for this products, this form, the branch offices will use this earns to buy the improvements that will be applied in its respective productive processes in order to improvement the activities, will be the winner the team that in the end of the game to possess the minor production cost. The JogABC shows to the players as a company who uses the ABC can know accurately where its productive process can be improved, besides evidencing the main difference of this costing for those distribute indirect costs attributed to the products using a less arbitrary form. Adding it the knowledge on the ABC costing that the JogABC propitiates, also can be cited the improvement of the abilities as group behavior who involve the interpersonal relationship that a work in team demands and that it is strong present in the method of business game. The game can be used in disciplines of graduation, after-graduation and professional. / O jogo de empresas, denominado JogABC, elaborado para a consecução deste estudo mostra aos jogadores como funciona o custeio ABC. Este método de custeio, por ter elevados custos de implantação, não é comumente encontrado, ficando restrito somente a empresas para as quais os custos dessa implantação sejam inferiores aos benefícios que esta proporcione. Para a modelagem matemática do jogo foi utilizado o Microsoft Excel 97. O JogABC Simula a interação entre uma empresa matriz que terá tantas filiais quantas forem as equipes participantes, sendo estas atuantes no ramo do vestuário, produzindo camisas, vestidos e calças. O Jogo utiliza a produção puxada pela matriz que arbitra o volume de produção e os preços que serão pagos pelas unidades produzidas e por ela compradas gerando, desta forma, a receita que as filiais utilizarão para comprar as melhorias que serão aplicadas em seus respectivos processos produtivos através da melhoria nas atividades, sagrando-se ganhadora a equipe que ao final do jogo possuir o menor custo de produção. O JogABC mostra aos jogadores como uma empresa que utiliza o custeio ABC pode saber exatamente onde seu processo produtivo pode ser aprimorado, além de evidenciar a principal diferença deste custeio para outros que é a de ter seus custos indiretos atribuídos aos produtos de uma forma menos arbitrária. Somando-se aos conhecimentos sobre o custeio ABC que o JogABC propicia, também pode ser citado o aprimoramento das habilidades humanas que envolvem o relacionamento inter-pessoal que um trabalho em equipe exige e que está fortemente presente no método de jogos de empresas. O jogo pode ser usado em disciplinas de graduação, pós-graduação e profissional.

The purpose of the study was to access the individual's experience of job satisfaction in a cellular office compared to a flex-office. The purpose was answered on the basis of the question: how does the experience of job satisfaction look like in work in a cellular office compared to a flex-office? The study is qualitative and uses semi-structured deep interview as method. An abductive approach was chosen to partly have a stable foundation from previous research but also offer opportunities for new findings. The sample consists of people working in an office that has undergone the change from cellular office to flex-office. The interviews have been transcribed in orthographic style and the material has subsequently been coded. After that, the theory-driven material has been thematized after previous research and the data-driven material has been thematized after overall patterns according to thematic analysis. The factors that seem to affect the job satisfaction in cellular office and flex-office are the themes that emerged in the material. In line with previous research, these topics are: Communication, Health, The Change process and Perception of leadership. In addition to these, the material also revealed further factors: Concentration, Privacy and Flexibility. The conclusions of the study clearly show that flex-office is not suitable for the way of working in the investigated workplace. Although there are both pros and cons with both office types, it seems that the negative weighs heavy for flex- office compared to cellular office in all reported factors related to job satisfaction. / Syftet med studien var att komma åt individens upplevelse av arbetstrivsel i cellkontor jämfört med flex-kontor. Syftet besvarades utifrån frågan: hur ser upplevelsen av arbetstrivsel ut vid arbete i ett cellkontor respektive ett flex-kontor? Studien är kvalitativ och använde sig av semi- strukturerad djupintervju som metod. En abduktiv ansats valdes för att delvis ha en stabil grund mot tidigare forskning men också erbjuda möjlighet till nya fynd. Urvalet består av personer som arbetar på ett kontor som genomgått förändringen från cellkontor till flex-kontor. Intervjuerna har transkriberats i ortografisk stil och materialet har sedermera kodats. Därefter har det teoridrivna materialet tematiserats efter tidigare forskning och det datadrivna materialet tematiserats efter övergripande mönster enligt tematisk analys. De faktorer som tycks påverka arbetstrivseln i cellkontor respektive flex-kontor är de teman som framkommit i materialet. I linje med tidigare forskning är dessa teman: Kommunikation, Hälsa, Förändringsprocessen och Uppfattning av ledning. Utöver dessa framkom från materialet även ytterligare faktorer: Koncentration, Avskildhet samt Flexibilitet. Slutsatserna visar tydligt att flex-kontor inte lämpar sig för det arbetssätt som finns på den undersökta arbetsplatsen. Även om det finns både för- och nackdelar med båda kontorstyperna verkar det negativa väga tyngre för flex-kontor jämfört med cellkontor i alla redovisade faktorer med koppling till arbetstrivsel.