The presented diploma thesis deals with calculation as the main tool used to manage company's value chain with emphasis on use in costing system. First chapters of the thesis define basic terms, principles and costing methods. After company's introduction in the opening of the analytic part of the thesis, actions managers undertake and techniques they use to control costs will be reviewed. Further, a cost analysis throughout the value chain will be performed. The performed systems analysis will result in formulation of conclusions and recommendations. The aim of the thesis is to build a desirable structure of management information system generating financial as well as other types of information that will assist managers in controlling the production process, achieving different purposes and making qualified decisions. First, I will suggest approach changes, suitable steps and measures that will restructure the information system so that it will provide managers with adequate information about costs throughout the value chain. Further, I will recommend appropriate costing techniques and other management tools that will help to improve the quality of cost management. It will also contribute to build up the financial strength and competitive advantage of the company in long term. The content of the analytic part is not public because access to sensitive and confidential information might adversely affect the company's business.

Moderna Trähus vill undersöka möjligheten till att byta ut LVL-balk mot lättbalk men ändå bevara samma byggmetod. Metoden innebär att balkarna i mellanbjälklaget sänks med 30 mm under badrum. Rapporten presenterar LVL- och lättbalks egenskaper. Olika resultat från kostnadsberäkningar, hållfasthetsberäkningar och laborationstest baserat på standard EOTA TR002 presenteras i rapporten. / Moderna Trähus will investigate the possibility of replacing the LVL-beams with light composite wood-based beams, yet preserving the same construction method. The method means that the beams in the intermediate floor will be taking down 30 mm under the bathroom. This report presents the characteristics of both LVL-and light composite wood-based beams. The report also present different results from cost calculations, strength calculations and laboratory test based on the standard EOTA TR002.

This thesis is focused on the analysis of job duties leading mobile operator selected stores. Based on the analysis are proposed changes to those obligations in order to unify the concept of performance management stores and eliminate the difference in the performance of individual managers. In the thesis was to create a solution to increase the effectiveness of store Manager and improve performance stores including calculations of incurred costs and revenues.