This study is based on the strategic and logistical challenges of having a complex distribution network, which can make it difficult to get a holistic view over the distribution costs. The costs are often aggregated for many products, which makes it challenging to use as decision support on a product level. Many companies lack a tool to handle this complexity, since the costs and profitability varies between the channels and intermediaries used. This makes it problematic to determine the profitability on a product level. In the different parts of the distribution chain, there are elements that drive the costs for each activity, called activity drivers. When these activity drivers have been identified, they can be used to allocate the distribution costs to the different products. The aim of this study is to develop a tool that can be used to categorize distribution costs and to determine which activity drivers that result in the fairest cost allocation. The fairest cost allocation is a complex expression, and is briefly defined as the allocation key that result in a costs allocation that represent each products level of resource consumption. This means that products that have consumed a large amount of resources should carry a larger part of the costs compared to the products that have consumed a smaller amount of resources. Sometimes it is not obvious which allocation key that represents the reality in the fairest way, and in that case, the allocated costs are compared to the products sales values. The sales value often differs between the products. The determined allocation key is the one that result in the most even allocation when comparing the allocated cost to the sales values. The case company Swedish Orphan Biovitrum (Sobi) is located in Stockholm, Sweden. They find it difficult to get a view over the costs for the different parts of the distribution chain, and to allocate the costs fair between the products. This study have investigated the distribution from Sobi’s central warehouse in the Netherlands to the end customers in France, Germany, Italy, Spain, the United Kingdom via the local storages in each country, as well as Sweden and Estonia. This was done by categorizing the costs for each activity in the invoices from the local storages, into different cost categories. After this, the costs were allocated with different allocation keys that thereafter were compared, to find the most fair allocation key per category. In the end of this study, the lessons learned and methods used have been written down, and an allocation tool has been developed. Any company that wants to make strategic decisions on a product level can use this tool. Throughout the study, the five steps that make up the allocation tool have been followed. The tool is divided into the following steps; determination of cost categories, choice of activities, selection of activity drivers, categorization of costs and analyzing activity drivers. When choosing allocation key, it is essential to find the balance between an even allocation of the costs between the products, and to make sure that the allocation represent each products level of resource consumption. If the allocation is unfair, it can make products look unprofitable, even though they actually are profitable and necessary in reality. The difficulties to find a balance show the complexity in the determination of the most fair allocation key, since it is not always obvious. If the cost categories had been divided into smaller categories with more similar activity drivers, the dilemma of choosing allocation key might have been solved. However, it is important to bear in mind that when using more cost categories, the categorization and allocation becomes more time consuming. The tool has been created as a result of this study, and is based on a complex situation, which means that assumptions and simplifications have been made to be able to draw general conclusions. It is important to bare these simplifications in mind, when applying the tool to other situations than the one investigated in this study. The allocation tool can be used to draw strategic conclusions on a product level, since it makes it possible to be aware of the profitability of the products and, if necessary, exclude unprofitable products from the product assortment.

För att vatten ska kunna levereras enligt de krav som ställs från användarna i samhället behövs ett väl anpassat ledningsnät. Det innebär bland annat att vatten ska finnas tillgängligt i den mängd som behövs och vid den tidpunkt som vatten krävs. För att vattenreningsverken ska kunna leverera rätt mängd vatten måste ledningsnätet vara dimensionerat för att kunna transportera allt vatten som skall pumpas ut till användarna. Detta kräver en god uppskattning om de vattenflöden som behövs. Det förväntade vattenflödet till olika samhällsanvändare uppskattas utifrån befintliga användningsmönster samt publikation P83, framtagen av Svenskt Vatten. Allt eftersom samhället utvecklas behöver publikationen uppdateras för att denna ska stämma så väl överens med verkligheten som möjligt. Vattenanvändningsmönster i skolor, kontor, handelsområden och industrier undersöktes som en del av ett pågående projekt för att undersöka om P83 bör uppdateras. För dessa har år- och dygnsvariationer, flöden och maxfaktorer analyserats från årslånga mätserier. Utifrån uppmätta värden kunde alternativa fördelningsnycklar som potentiellt skulle bidra till förbättring också analyseras. Resultaten tyder på att det finns förbättringsmöjligheter för flödesberäkningar för brukartyperna skolor, handel och industri jämfört med dagens metoder. För skolor och handel skulle inomhusarea vara en relevant fördelningsnyckel att använda vid beräkningar medan takyta vore en mer lämplig parameter att använda för industrier. De maxfaktorer som finns angivna i P83 stämde inte särskilt väl överens med de uppmätta i studien och skulle behöva uppdateras. Studien visar också på ett behov av att dela upp de brukarkategorier som finns i dagsläget till fler kategorier då de tre som finns i dagsläget är mycket generella. Dessutom undersöktes möjligheten att kombinera olika brukartyper för att utjämna vattenflöden under dygnet. Villor eller radhus bör lämpligen kombineras med skolor, kontor eller industrier för att få ett jämnare vattenflöde under dagtid. / For water to be delivered according to the requirements of the users in the society there is a need for the water pipelines to be well dimensioned. This means that the amount of water that is needed has to be available at the time when it is required. For the water treatment plants to be able to deliver the right amount of water the pipelines must be sized to carry the water that should be delivered to the users. This requires a good estimate of the amount of water needed. The expected water flow to different users is estimated based on existing water usage patterns as well as the P83 publication, developed by Swedish Water. As society develops the publication may need to be updated to correspond well with reality. Water use patterns in schools, offices, retail stores and industries were examined as a part of an ongoing project to investigate whether P83 should be updated. For these annual and diurnal variations, water flows and max factors were analyzed from yearlong series of measurements. Based on the measured values alternate allocation keys that could potentially contribute to improvement were analyzed. The results suggest that there are possible improvements for flow calculations for schools, retail stores and industry compared to current methods. For schools and retail stores the indoor area would be a relevant variable to use for calculations, while the roof area would be a more appropriate variable to use for industries. The max factors listed in P83 did not agree with those measured in the study and would need to be updated. The study shows that the three categories used in P83 are very general and ought to be divided into more specific categories. Furthermore, the possibility to combine different types of water users to equalize the water flow to an area during the day was analyzed. Villas or semi-attached houses should preferably be combined with schools, offices or industries for evening out the flow during day time.