<p><strong>Title: </strong>Besparingar inom Barn- och utbildningsnämnden.</p><p><strong>Seminar date: </strong>29th of May 2009</p><p><strong>Course: </strong>Degree thesis in Business Administration, bachelor thesis</p><p><strong>Authors: </strong>Amela Smajlovic and Sten Sundfelt</p><p><strong>Advisor</strong><strong>: </strong>Leif Holmberg</p><p><strong>Purpose: </strong>Our purpose is to explain the cost-saving process that many municipality organisations face because of the global financial crisis.</p><p><strong>Limitations: </strong>We have limited our study to the municipality of Landskrona and Kristianstad.</p><p><strong>Method: </strong>Our study has a qualitative approach. By using open interviews we have been able to get an open dialog with our respondents.</p><p><strong>Theory: </strong>We have compared with different theories, such as Rombach’s budget-theory and Wildavsky’s role theory.</p><p><strong>Empirics: </strong>The material is based on interviews and conversations with key figures in different levels of the organisations in Landskrona and Kristianstad.</p><p><strong>Conclusions: </strong>The success of a cost-saving process depends on the engagement, awareness and how inclined to changes the persons in the organisations are. Has everybody the willingness to take responsibility fore the organisation and the changes that the surrounding world claims?</p>

Title: Besparingar inom Barn- och utbildningsnämnden. Seminar date: 29th of May 2009 Course: Degree thesis in Business Administration, bachelor thesis Authors: Amela Smajlovic and Sten Sundfelt Advisor: Leif Holmberg Purpose: Our purpose is to explain the cost-saving process that many municipality organisations face because of the global financial crisis. Limitations: We have limited our study to the municipality of Landskrona and Kristianstad. Method: Our study has a qualitative approach. By using open interviews we have been able to get an open dialog with our respondents. Theory: We have compared with different theories, such as Rombach’s budget-theory and Wildavsky’s role theory. Empirics: The material is based on interviews and conversations with key figures in different levels of the organisations in Landskrona and Kristianstad. Conclusions: The success of a cost-saving process depends on the engagement, awareness and how inclined to changes the persons in the organisations are. Has everybody the willingness to take responsibility fore the organisation and the changes that the surrounding world claims?

The aim of this paper is to approach museum’s organization and the construction of cultural heritage from the perspective of the museum employees. Museums are institutions for knowledge and power in society, and the position as a museum employee thus comes with both authority and responsibility. At the same time, external circumstances (eg. budget cuts and politics) means that it is not always easy to live up to these expectations and this paper examines how this shape the experience of the profession.

Under de senaste decennierna har konsumtionen av varor ökat stadigt. Med den nuvarande corona pandemin har e-handeln ökat snabbt. På grund av detta har nya och bättre modeller och arbetssätt blivit en nyckelfaktor i de flesta företag för att möta de ökande kraven från kunderna. Denna studie syftar till att bygga en förbättringsmodell för små och medelstora företag. Studien börjar med en litteraturstudie där data samlades in från flertalet vetenskapliga artiklar. För att sedan kunna bygga en egen förbättringsmodell. För att bevisa att modellen fungerar både i teori och verklighet, genomfördes också en fallstudie på e-handelsföretaget EH. EH bedriver e-handel och har kunder i hela Sverige, deras produktutbud sträcker sig från allt mellan LEDlampor till växthus. Resultaten från fallstudien jämfördes sedan med tidigare forskning inom området. I studien togs en förbättringsmodell fram som är uppbyggd av sex steg. Dessa stegen är: mål,mätbart, nuläge, prioritering, åtgärd och uppföljning. Modellen är generaliserad för att kunna appliceras på alla små och medelstora företag. Fallstudien gav ett positivt resultat, då vi genom modellen lyckades att överträffa EHs förväntningar om projektet. Med hjälp av empirin, som togs fram i fallstudien, där förbättringsmodellen testades, så kunde projektgruppen konstatera ett positivt resultat och goda indikationer på modellens funktionalitet. I detta specifika fall så har förbättringsmodellen bidragit till en förväntad besparing på 300 000 kronor per år. Med hjälp av analysen av fallstudien så har gruppen diskuterat kring vidare forskning och utveckling av modellen, och därefter föreslå eventuella förändringar med modellen. Modellen bidrog till att vi i projektets gång kunde analysera vilka åtgärder som teoretiskt skulle kunna avge bäst resultat, samt att det skapades en strukturerad tillvägagångssätt. Då sista steget, uppföljning, kräver att mätetalen analyseras över tid kunde denna studie ej ge ett resultat på denna punkt då uppföljning som tidigast kan ske en månad efter att förändringarna har genomförts. / During the past decades there has been a steady growth in the consumption of goods. With the current corona pandemic, e-commerce has grown rapidly. Due to this, new and better models and ways of working have materialized and become a key factor in most companies in order to meet the increasing demands from consumers. This study aims to build an improvement model for small and medium-sized business. The study begins with a literature study where data were collected from multiple scientific articles. To then be able to build your own improvement model. To prove that the model works in both theory and reality, a case study was also conducted at the e-commerce company EH. EH conducts e-commerce and has customers throughout Sweden, their product range ranges from everything from LED lamps to greenhouses. The results from the case study were then compared with previous research within the field. In the study, an improvement model was developed that is made up of six steps. These steps are: Vision, measurable, present situation, priority-scheme, action, and follow-up. The modelis generalized to be applied to all small and medium-sized companies. The case study gave a positive result, as we with help of the model managed to exceed EH's expectations of the project. With the help of the empirical data, which was developed in the case study, where the improvement model was tested, the project group was able to establish a positive result and good indications of the model's functionality. In this specific case, the improvement model has contributed to an expected saving of SEK 300,000 per year. With the help of the analysis of the case study, the group has discussed further research and development of the model, and then suggest possible changes to the model. The model helped us in the course of the project to analyze which measures could theoretically yield the best results, furthermore a structured approach was created. As the last step, follow-up, requires that the metrics to be analyzed over time, this study could not give a result at this point as follow-up can take place at the earliest one month after the changes have been implemented.

As a manufacturing company it is important to have control over the material handlingto be able to meet the customer demand. Streamlining the material handling is achallenge that many manufacturing companies face. The purpose of the study is to get agreater understanding of how to optimize safety stock levels and streamlining ofmaterial handling while still meeting the customer demand. The goal of the study is tooptimize safety stock levels and reduce costs while maintaining demand by reducingvariation in stock quantity. A case study has been performed at a company to answerthe research questions, purpose and goal.The conclusion is that through clear and correct calculations on safety stock of amanufacturing company it is possible to eliminate waste of resources and minimize tiedup capital to a level that better investment can be done in other parts of the factory / Som tillverkande företag är det viktigt att ha koll på sin materialstyrning för att kunnamöta den efterfrågan som ställs från kunder. Att effektivisera material styrningen är enutmaning som många tillverkande företag ställs inför. Syftet med studien är att få enökad förståelse inom styrning av nivåer i säkerhetslager samt effektivisering avmaterialstyrning för att hantera variation i efterfrågan. Målet med studien är attoptimera säkerhetslagernivåer och reducera kostnader samtidigt som efterfrågan kanmötas genom att reducera variationer i lagervolym. En fallstudie genomförs på ettföretag för att besvara frågeställning, syfte och mål.Slutsatsen är att genom tydliga och korrekta beräkningar på lagret av ett tillverkandeföretag kan man eliminera slöserier och minska kapitalbindningen på den nivå att detkan göras bättre investeringar i andra delar av fabriken.

Enligt vår teoretiska referensram samt enligt en undersökning som genomfördes åt Statensoffentliga utredninger, (SOU 1997:188), kan ett samband mellan motionsutövande och hälsapåvisas. Det finns däremot ingen entydig forskning som visar på att motionsutövande leder tillminskad sjukfrånvaro. Vår studie utgår från grundhypotesen att det finns ett positivt sambandmellan företagssubventionerad friskvård och minskad sjukfrånvaro. Genom enenkätundersökning där 48 ICA-butiker medverkade samt där butikernas årsredovisningargranskades, insamlades data relaterad till butikernas friskvårdssubventionering ochsjukfrånvaro. Enligt ett Chi-square test kunde ett svagt samband mellanfriskvårdssubventionering och sjukfrånvaro skönjas, och även beräkningarna för korrelationenmellan de två variablerna för den insamlade datamängden påvisade ett samband.Nyttjandegraden av friskvårdsbidraget visade sig vara högst vid en subventioneringsnivå på3000 kr per år och anställd, och uppgick vid nämnda nivå till i genomsnitt 30 procent. Vid engrov schablonberäkning av kostnadsbesparingarna som den minskade sjukfrånvaron medför,fann vi att en subventioneringsnivå på maximalt 1000 kronor per år och anställd är olönsammedan en motsvarande nivå på 3000 kronor i bidrag per år och anställd gav ett positivtnettoresultat på nära 3000 kronor per anställd. Vi rekommenderar därför ensubventioneringsnivå på 3000 kronor per år och anställd då den nivån visade sig generera bästlönsamhet och även högst nyttjandegrad bland de anställda.

<p>An organization that uses all of its improvement opportunities has a great advantage compared to its competitors. It is an important task when it comes to continuous improvements of every process. Up until September 2007, Husqvarna AB had a suggestion committee who evaluated every suggestion separately and the proposer received a payment if the suggestion was approved by the committee. However, this system did not work satisfying enough to fulfill Husqvarna’s needs and they are now looking for a system that can handle the ideas from the employees in a more effective way. The purpose of this report is to come up with a system better suited for Husqvarna, where every employee has a chance to be a part in the company’s development process. With help from relevant litterateur, study visits at Volvo Car Corporation in Skövde and C2 Management in Stockholm and interviews with employees at Husqvarna AB, a plan for how a new system could look like is presented in this report.</p><p>At Husqvarna chainsaw and landscape assembly plant, they already have a developed and satisfactory structure to treat ideas of improvement from the employees. They currently use Excel in order to document their improvements. In order for Husqvarna to work with improvements in a more efficient way, Excel ought to be exchanged to a database more suited for handling this type of data. Suggestions for appropriate databases are System C2 which can be bought from C2 Management or a system developed in Lotus Notes. A new database enables all units and even factories, within Husqvarna to document their improvements. This way, Husqvarna will have a more “learning by doing focus” where the different units can study each other’s suggestions and gain inspiration and ideas for the own operation.</p><p>The different ideas for improvement shall be divided into three categories; Continuous improvements, bigger improvements (PDCA) and big improvements (rationalization). Under the category “continuous improvements”, all improvements that the group can deploy by themselves should be listed. This category will be managed by the group with no interaction from managers or other units. The only reward for this type of improvement is encouragement from the manager. For the “bigger improvements”, all improvements that take more than three hours to complete, can be visualized and/or where help is needed from external parts will be listed. This category of improvements shall be listed in the database by the group itself and they should also manage as much of the deployment as possible. However, for this type of improvements help may be needed from other units and therefore, the group should address the improvement to its nearest manager for approval. Under this category, some kind of reward is possible. Under the category “big improvements”, the improvements that will give Husqvarna large savings can be found. The idea shall be something far from what could be expected from the proposer. A minimum limit of saving for Husqvarna that the idea has to generate in order to be listed under this category ought to be placed. Husqvarna need to select some kind of management group who can decide from case to case how large the proposer’s reward should be. This type of improvements should also be listed in the database by the group.</p>

An organization that uses all of its improvement opportunities has a great advantage compared to its competitors. It is an important task when it comes to continuous improvements of every process. Up until September 2007, Husqvarna AB had a suggestion committee who evaluated every suggestion separately and the proposer received a payment if the suggestion was approved by the committee. However, this system did not work satisfying enough to fulfill Husqvarna’s needs and they are now looking for a system that can handle the ideas from the employees in a more effective way. The purpose of this report is to come up with a system better suited for Husqvarna, where every employee has a chance to be a part in the company’s development process. With help from relevant litterateur, study visits at Volvo Car Corporation in Skövde and C2 Management in Stockholm and interviews with employees at Husqvarna AB, a plan for how a new system could look like is presented in this report. At Husqvarna chainsaw and landscape assembly plant, they already have a developed and satisfactory structure to treat ideas of improvement from the employees. They currently use Excel in order to document their improvements. In order for Husqvarna to work with improvements in a more efficient way, Excel ought to be exchanged to a database more suited for handling this type of data. Suggestions for appropriate databases are System C2 which can be bought from C2 Management or a system developed in Lotus Notes. A new database enables all units and even factories, within Husqvarna to document their improvements. This way, Husqvarna will have a more “learning by doing focus” where the different units can study each other’s suggestions and gain inspiration and ideas for the own operation. The different ideas for improvement shall be divided into three categories; Continuous improvements, bigger improvements (PDCA) and big improvements (rationalization). Under the category “continuous improvements”, all improvements that the group can deploy by themselves should be listed. This category will be managed by the group with no interaction from managers or other units. The only reward for this type of improvement is encouragement from the manager. For the “bigger improvements”, all improvements that take more than three hours to complete, can be visualized and/or where help is needed from external parts will be listed. This category of improvements shall be listed in the database by the group itself and they should also manage as much of the deployment as possible. However, for this type of improvements help may be needed from other units and therefore, the group should address the improvement to its nearest manager for approval. Under this category, some kind of reward is possible. Under the category “big improvements”, the improvements that will give Husqvarna large savings can be found. The idea shall be something far from what could be expected from the proposer. A minimum limit of saving for Husqvarna that the idea has to generate in order to be listed under this category ought to be placed. Husqvarna need to select some kind of management group who can decide from case to case how large the proposer’s reward should be. This type of improvements should also be listed in the database by the group.

It becomes tougher for companies that decides to retain their production in high-cost countries to compete with companies that produces in low-cost countries. To compete with the processes in these countries, that mostly consists of manual labour, are often seen as impossible. To stay competitive, the companies must reduce their costs, this to still be able to supply competitive products regarding the correct price with the same high quality. This study has been made in the department of Condition Based Maintenance on Företaget AB. The departments at Volvo are always under constant pressure to work with reducing the company’s costs. Because of this they are constantly working on new projects that might reduce their costs in a short or long term. To make decisions about which projects should be implemented it is necessary to know what the project generates regarding possible savings. After some investigation, it turned out to be a problem to follow the company’s standardized way of calculating potential savings. Besides these shortcomings some other flaws with the method that was meant to be the standard were discovered. All this might be a problem because it could result in that an incorrect saving potential are calculated and that could lead to a decision to not implement the project in question. Using interviews and by collecting data the current situation of the company has been described. The current situation has then been analysed to identify the company’s shortcomings regarding their methods of calculating their saving potentials. After this some action proposals are given. The result shows that the company have been using at method with flaws considering that today’s processing is automated. Beyond this some factors in the “standardized method” have been used in an incorrect way that might lead to sub optimizations. The authors also present a more developed methodology regarding changes of cycle time. At last a recommendation of making a new standard together with the potential users of the method have been presented. / Det blir allt tuffare för företag som beslutar sig för att behålla sin produktion i högkostnadsländer att konkurrera med företag som producerar i lågkostnadsländer. Att konkurrera med processer i dessa länder som till hög grad består av mänsklig arbetskraft ses som omöjlig. För att fortsätta vara konkurrenskraftiga krävs det att företag hela tiden arbetar för att sänka sina kostnader, detta för att kunna tillhandahålla konkurrenskraftiga produkter gällande rätt pris med fortsatt hög kvalitet. Detta examensarbete utgör sin grund inom avdelningen för Condition Based Maintenance på Företaget AB. Här jobbar de anställda ständigt under press med att minska företagets kostnader. På grund av detta arbetas det hela tiden med nya projekt som både på kort och lång sikt ska sänka företagets kostnader. För att ta beslut om vilka projekt som bör implementeras krävs det att man vet vad projektet genererar gällande möjliga besparingar. Efter viss undersökning visade det sig vara problem med att följa företagets framtagna standard för hur potentiella besparingar ska räknas fram. Utöver det har vissa brister med den tänkta standarden uppdagats. Detta kan bli problematiskt då det kan resultera i att man av misstag kan beräkna en felaktig besparingspotential vilket kan leda till att företaget går miste om stora besparingsmöjligheter på grund av att förbättringsprojekt väljs att inte implementeras. Med hjälp av intervjuer och datainsamling har företagets nuläge beskrivits. Nuläget har sedan analyserats för att identifiera företagets brister i deras metodik kring sina beräkningar av besparingspotential. Därefter har förslag på åtgärder tagits fram. Resultatet visar på att företaget använt sig av en beräkning som enligt författarna brister i dagens automatiserade bearbetning. Utöver det har vissa faktorer i den tänkta standarden använts på ett bristfälligt sätt vilket kan leda till suboptimeringar. Författarna presenterar även en mer utvecklad beräkningsmetod gällande förändringar av cykeltid. Till sist har en rekommendation om att tydligare göra en standard framtagen tillsammans med de potentiella användarna presenteras.

Kommunala besparingar är ett återkommande, och högaktuellt, fenomen. I bespa-ringstider försätts lokala politiker i situationer där prioriteringar behöver göras, gällande resursfördelning. Historien visar att redan utsatta människor, som har be-gränsade möjligheter till att få sina röster hörda, i tillfällen som dessa kan hamna än mer i skymundan. Det är ofta verksamheter som vänder sig till att kunna stötta enskilda individer som lever med funktionsnedsättning som blir bortprioriterade. Dessa former av verksamheter kan exempelvis vara den som är i fokus för denna studie; särskilda bostäder inom LSS för individer inom pk1, som lever med intel-lektuella- eller neuropsykiatriska funktionsnedsättningar, såsom autism.I besparingstider kan det hävdas att både enskilda individerna, samt det yrkesverk-samma inom särskilda LSS-boenden för pk1 blir påverkade. Denna kandidatupp-sats syftar därför till att försöka redogöra för upplevelser som boendepersonal kan tänkas ha kring arbetssituationen, under dessa förhållanden. Både gällande deras arbetsmiljö, deras insatser till stödanvändare och gällande hanteringen av ett allt mer begränsat handlingsutrymme. Sammanfattningsvis visar resultaten att boen-depersonalen befinner sig i en så kallad “ond cirkel”, där arbetsmiljö och insatser till stödanvändare brister men kvalitetssäkring genom avvikelsehanteringen bort-prioriteras. Boendepersonalen åtar sig ansvaret för att de ej kan tillfredsställa de behov som stödanvändarna har, i den omfattning som behövs. Således blir vissa målformuleringar, enligt LSS (1993:387), emellanåt svåra att uppfylla, till följd av olika målkonflikter, som kan hävdas bli än mer aktuella i besparingstider. / The Swedish law called LSS can enable extensive support for people with special needs so they can live a life like any other. While the Swedish municipalities have the main responsibility to enable this support, economic savings are now current in many of the different municipalities. The aim of this study was therefore to ex-plore the staff's experiences from working in LSS-operations, like group homes for individuals with autism, cognitive- and developmental disabilities, during mu-nicipality savings. To explore this, semi-structured interviews were used as a base for a thematic analysis.The findings show that staff within LSS group homes sometimes feel that their re-sources are inadequate, that their work conditions are stressful and sometimes can result in an emotional tare regarding bad consciousness towards the individuals living there. The results also show a vicious circle, where lack of time often means that the staff priorities other assignments other than paperwork regarding quality improvements. The consequences of a municipality saving mode can nonetheless be the most noticeable for the individual in need of the support. It can harm an individual's living conditions and empowerment. The conclusion from this is that the conflicting objectives from politicians, organizations, and the law LSS, often results in consequences for staff and individuals during municipality savings.