Purpose: The purpose is to gain a better understanding in how a construction com-pany like Held & Francke calculate the price of an offer for a building project and what role cost calculation, in relation to quality and time, plays in achieving competi-tive advantage. Method: Since the method of cost calculation only was investigated at one company we found it suitable for us to use a holistic single case study as the research strategy. The method used in this study is a qualitative research method since our empirical data, to a large extent, is based on interviews. Further, because our study is of a quali-tative nature, we have chosen to perform semi-structured interviews. Conclusions: After examining Held & Francke we found that they manage very well to use some of the theoretical methods for cost calculations. Their main method of calculation is ABC, where the project is broken down into smaller work steps. Cost calculation plays a large role as a competitive advantage for Held & Francke. Cost is the sole as-pect where Held & Francke has full control and providing competitive project prices therefore becomes imperative in order to generate sales. With the focus on costs the cost calculation becomes an important role in achieving a competitive advantage.

<p>Purpose: The purpose is to gain a better understanding in how a construction com-pany like Held & Francke calculate the price of an offer for a building project and what role cost calculation, in relation to quality and time, plays in achieving competi-tive advantage.</p><p>Method: Since the method of cost calculation only was investigated at one company we found it suitable for us to use a holistic single case study as the research strategy. The method used in this study is a qualitative research method since our empirical data, to a large extent, is based on interviews. Further, because our study is of a quali-tative nature, we have chosen to perform semi-structured interviews.</p><p>Conclusions:</p><p>After examining Held & Francke we found that they manage very well to use some of the theoretical methods for cost calculations. Their main method of calculation is ABC, where the project is broken down into smaller work steps. Cost calculation plays a large role as a competitive advantage for Held & Francke. Cost is the sole as-pect where Held & Francke has full control and providing competitive project prices therefore becomes imperative in order to generate sales. With the focus on costs the cost calculation becomes an important role in achieving a competitive advantage.</p>