Today, companies need to constantly improve in order to be competitive and achieve good results. Gamification is a concept that is being implemented by more and more companies to increase motivation for employees as well as to engage them to work in a way that can help fulfil the goals of the company, which in the long run can lead to improved results. This study is based on a case with an international IT consulting company and their customer who works in the forest industry. The consulting company has developed an IT system for the customer, where timber car drivers are the system users among others. The purpose of the study has been to explore the possibilities to gamify the existing IT system in order to increase the system usage and encourage certain behaviors of the drivers that are aligned with the customer’s goals. Furthermore, the goal of the study has been to follow a gamification framework to develop suggestions on features in the system that can support these behaviors of the drivers. The framework has been used in combination with different methods for data collection such as interviews and open questionnaires. The use of the framework has resulted in four features that can be implemented in the system to support certain behaviors of the drivers. All features provide feedback to the user in different ways, following an action taken, to motivate continued use. Prior to implementation however, it is recommended that measures be taken to ensure that the gamification project is able to succeed. / Idag behöver företag ständigt förbättra sig för att vara konkurrenskraftiga och uppnå goda resultat. Gamification är ett koncept som implementeras av allt fler företag för att öka motivationen hos anställda samt för att engagera dem så att de arbetar efter verksamhetens mål, något som långsiktigt kan leda till ett förbättrat resultat. Denna studie är baserad på ett fall hos ett internationellt IT-konsultbolag och deras kund som verkar inom skogsindustribranschen. Konsultbolaget har utvecklat ett IT-system för kunden där några av systemanvändarna är timmerbilschaufförer. Syftet med studien har varit att undersöka möjligheter till att gamifiera det befintliga IT-systemet för att öka systemanvändningen och uppmuntra till beteenden hos chaufförerna som går i linje med kundföretagets mål. Vidare har målet med studien varit att följa ett gamification-ramverk för att ta fram förslag på funktioner i systemet som kan stödja dessa beteenden. Ramverket har använts i kombination med olika metoder för datainsamling som exempelvis intervjuer och öppna enkätfrågor. Användningen av ramverket har resulterat i fyra funktioner som kan implementeras i systemet för att stödja vissa beteenden hos chaufförerna. Samtliga funktioner ger på olika sätt återkoppling till användaren efter en utförd handling, för att motivera till fortsatt användning. Innan implementering rekommenderas dock vidtagande av åtgärder för att gamification-projektet ska ha möjlighet att lyckas.

Este trabalho iniciou-se com a descrição da goma-resina, do breu e da terebintina. A primeira, extraída de plantios de Pinus elliotti e Pinus caribaea através da resinagem, é a matéria prima base da cadeia dos produtos resinosos. O breu e a terebintina, obtidos através do processamento da goma-resina, são seus primeiros derivados e são, por sua vez, matéria-prima de diversas indústrias químicas, como a de tintas, vernizes, colas, borrachas, desinfetantes, perfumaria, e outras. Passaram-se também em revisão os vários aspectos técnicos das operações de resinagem e, ainda, o processamento de resina. Igualmente se analisou a estrutura dos custos de produção, foram mensurados os custos específicos da operação de resinagem e, de forma menos aprofundada, os da operação de processamento de resina. Procedeu-se também à análise da cadeia produtiva, descrevendo o surgimento e a evolução do setor dos produtos resinosos brasileiro, a sua distribuição e concentração, sob a ótica da Economia dos Custos de Transação (ECT). A metodologia adotada neste trabalho baseou-se na análise gráfica e tabular de dados secundários e da pesquisa de campo realizada por intermédio de questionários, elaborados e lançados em articulação com a ARESB (Associação dos Resinadores do Brasil), e, ainda, de entrevistas com diversos empresários e representantes do setor. A produção brasileira satisfaz o consumo do país e ainda origina excedentes que são exportados e proporciona saldos comerciais positivos. O mercado internacional é dominado pela China que, com vastos recursos florestais e muita mão-de-obra disponível, responde por cerca de 65% da produção mundial e dita os preços dos produtos resinosos. A estrutura dos custos de produção da operação de resinagem, considerada um aspecto importante para a visualização dos problemas internos do setor, indica, sobretudo, uma importante participação do fator mão-de-obra, mas não se constataram níveis críticos relacionados aos seus custos como sucede atualmente em outros países produtores de resina. O setor, englobando empresas de resinagem e de processamento de resina, surgiu de esforços de grandes empresas das indústrias químicas e florestais, ainda hoje tem como agentes empresas provenientes de etapas a montante e a jusante na cadeia, e empresas estrangeiras que viram no Brasil a oportunidade de continuar ligadas a atividade. A produção está sobretudo localizada no Estado de São Paulo e o mercado, ao contrário do que se pressupunha, não se encontra concentrado em algumas empresas. Observando os parâmetros de ECT utilizados na análise da cadeia produtiva, a forma híbrida das estruturas de governança parece ser a predominante no setor. À semelhança de uma cadeia agro-industrial normal, o setor apresenta estrutura de governança voltada para o mercado nos estágios iniciais da cadeia, tendendo ao longo da cadeia, no sentido jusante, para situações hierarquizadas. Verifica-se uma tendência de verticalização das empresas de processamento de resina e derivados para montante como forma de garantir suas matérias primas. / This paper is initiated with the description of gum resin, gum rosin and turpentine. Gum resin, mainly extracted from Pinus elliottii and Pinus caribaea plantations, is the basic raw material in the production chain. Gum rosin and turpentine are the first two products obtained after processing the pine gum, and are themselves used as raw material in the chemical industry to produce paints, varnishes, glues, rubber, perfumes, disinfectants, and others. The gum resin extraction and the technical aspects of its processing are revised. Tapping, industrialization and the whole production cost structure are also analyzed. The origin and evolution of the industry is analyzed, as well as its distribution and concentration, and the production chain is described from a Transaction Cost Economy (TCE) point of view. The methodology adopted in this study is based on graphical and tabular analysis of secondary data, interviews with industry owners and managers, and information collected from questionnaires jointly designed with the Brazilian Gum Resin Producers Association (ARESB). Brazilian production covers domestic demand, and the surplus generated is exported. The international market is controlled by China, which with large forest and labor resources accounts for approximately 65% of the world production and establishes prices. Labor is the main item in the extraction costs structure, but is not as problematic as in other producing countries. The gum rosin and turpentine production segment, initially developed in Brazil by large forest and chemical companies, is still led today by groups positioned upstream and downstream in the production chain, and by foreign enterprises that have seen in Brazil the opportunity to maintain their link with the activity. Production is mainly located in the State of São Paulo, and the market, contrarily to what was expected, does not concentrates in a few companies. According to the TCE parameters used in the production chain analysis, a hybrid governing structure comes up as the predominant structure in this segment. Similarly to a common agribusiness, the chain’s initial stages are market orientated, but towards the end of the chain the segment shows a more hierarchical structure. A trend to verticalization upstream is also noted on gum rosin and turpentine producers, in order to guarantee adequate stocks of raw material.

This work focuses on wood extractives in effluents from the CTMP plant at Skoghall Mill. Pulp and paper industry effluents contain mostly natural compounds which are part of the trees. They are toxic to aquatic life but harmless in nature, as they are present in low concentrations. Processing tons of wood, such as in a pulp mill, strongly increases the concentrations of the toxic compounds (Ali, M. and Sreekrishnan, T., 2001) which have to be treated before transferring to the aquatic environment.Extractives can be found in different forms, as micelles soluble in water, unprocessed in fibers or absorbed on the surface of fibers. It is important to know in which forms extractives are mostly present in the effluent, so that they can be treated more efficiently. It is desired to have extractives absorbed on the fibers and fibrils present in the waste water, so they can be separated from the water and treated separately, e.g. burned for energy recovery. Dissolved extractives complicate the oxygen transfer in an aerated biological treatment step with their surface active properties (Sandberg, 2012).The aim of this study is quantification of extractives on the fibers suspended in the waste water and extractives dissolved in the water. The distribution between the two forms is an important input when designing future effluent treatment. Wood extractives itself are a wide group with different compounds. This work focuses on the main groups present in waste water: resin acids, free and esterified fatty acids and, free and esterified sterols. These groups are analyzed in different process waters and waste water before the waste water treatment plant. The measured concentrations of extractives were as expected, higher in process and effluent waters, lower in white water. Most of the extract was dissolved in the water and unfortunately fiber samples contained very low concentration from the total extract in the samples.

Bakgrund: Investeringsbeslut är ett av de viktigaste besluten som tas av chefer i företag. Besluten grundar sig på investeringskalkyler, som ryms inom begreppet kapitalbudgetering. I företagsekonomisk litteratur beskrivs sällan samband mellan kapitalbudgetering och annan ekonomisk styrning, vilket innebär att det finns ett tomrum inom forskningsområdet. Syfte: Syftet med uppsatsen är att beskriva hur företag inom den svenska skogsindustrin utformar och använder kapitalbudgetar som beslutsunderlag samt utreda och förklara sambandet mellan kapitalbudgetering och annan ekonomisk styrning. Metod: I studien har kvalitativ metod och fallstudier använts. Empirin grundas på datainsamling genom fyra semistrukturerade intervjuer av respondenter från fallföretagen SCA, Stora Enso, Holmen och Billerud. Slutsatser: Kapitalbudgetering som det beskrivs i företagsekonomisk litteratur är ingen adekvat definition. Kapitalbudgetering består i själva verket av två delprocesser, vilka är investeringsbudgetering och investeringsprocessen. Det finns tydliga samband mellan kapitalbudgetering och annan ekonomisk styrning genom att ”action controls”, ”results controls”, ”boundary systems” och ”diagnostic control systems” används. Kapitalbudgetering är ett ekonomiskt styrsystem för att skapa och upprätthålla målkongruens inom en organisation. / Background: Investment decisions are among the most important decisions made by managers in companies. These decisions are based upon investment appraisals that are a part of the capital budgeting concept. Within Business administration research relationships between capital budgeting and management control are rarely described and there is a gap in theory. Aim: The purpose of this thesis is to describe how companies within the Swedish Forest Industry perform and use their capital budgets and to investigate and explain relationships between capital budgeting and management control. Method: For this study qualitative method and case studies have been used. The empirical findings were based on four semi structured interviews with respondents from the cases SCA, Stora Enso, Holmen and Billerud. Conclusions: Capital budgeting as it is described in Business administration research is not an adequate definition. As a matter of fact, capital budgeting is divided to two partial processes, which are investment budgeting and the investment process. There exist obvious relationships between capital budgeting and management control in the sense that action controls, results controls, boundary systems and diagnostic control systems are used. Furthermore, capital budgeting is a management control system used in order to maintain goal congruence.

Forskningen som presenteras i denna avhandling anknyter till forskningsfältet Industriell Ekologi och då särskilt den gren som kallas Industriell Symbios (IS). Inom IS förordas att ett företag kan öka produktionen och samtidigt minska resursanvändningen genom att effektivt integrera energi och materialflöden i ett större system. Utbyte av tex spillvärme och biprodukter mellan olika industrier kan minska behovet av primärvärme och råmaterial. Syftet med avhandlingen är att undersöka hur det teoretiska ramverk som byggts upp inom IS kan appliceras på den svenska skogsindustrin. Detta leder till empiriskt material som kan bidra till vidare teroriutveckling, samt ger en insikt om hur IS kan bidra till resurseffektiviteten inom skogsindustrin. Avhandlingen behandlar teman som existens, utveckling och utvärdering av integrerade system. Främst baseras resultaten på fallstudier, bl a från Kisa, Mönsterås, Värö och Forssjöbruk. För att utvärdera ekonomiska och miljömässiga aspekter (främst CO2 utsläpp) har ven ett optimeringsprogram använts (MIND). Resultaten visar att flera fall av industriell symbios existerar inom svensk skogsindustri redan idag och att samarbetena betraktas som gynnsamma av de ingående parterna. Det visas även att förutsättningarna för att implementera IS varierar beroende på vilken typ av system som avses. De viktigaste gemensamma nämnarna för alla system är en positiv attityd från företagens sida, en vilja att agera, och maktrelationer i företagen. Brist på resurser, bristfällig miljölagstiftning, tidsramar för investeringar samt risker med att satsa på ny teknik är de viktigaste hindren som identifierats. Resultaten från utvärderingen indikerar att IS kan ha fördelar både ur ett ekonomiskt och miljömässigt perspektiv. Dock visas tydligt att resultaten varierar avsevärt beroende på vilka antaganden som görs och slutsatsen är därför att ett noggrannt val av metod, systemgräns och randvillkor är av yttersta vikt och varierar beroende på studiens syfte. / The research presented in this thesis draws upon the research field of Industrial Ecology, in particular Industrial Symbiosis (IS), assuming that it is possible for an industry to increase its product value and simultaneously decrease its use of resources and production of waste material if its material and energy flows are effectively integrated into a larger system. The objective of this work was to apply the framework of IS to the Swedish forest industry, both to gain empirical evidence, which can be used for further conceptual development, and to evaluate how the industrial symbiosis approach can contribute to the forest industry. Occurrence, development and evaluation of integrated systems have been addressed. The results are mainly based on case studies. To evaluate the economic and environmental effects of industrial symbiosis the MIND method, which is an optimization program based on mixed integer linear programming, has been used. It is argued that several cases of industrial symbiosis exist within the Swedish forest industry today, and in the cases studied the integration is considered fruitful from the companies’ point of view. The human dimensions of increased integration are discussed, and it is seen that the conditions for implementation differ depending on the type of system considered. The most important conditions common for all systems are a positive attitude from the companies involved, willingness to act and power relations. Lack of resources, imperfect environmental regulations, time frames and the risks involved when adopting new technologies were among the barriers identified. The results from the evaluation indicate some support to the theories that industrial symbiosis can have benefits both from an economical and an environmental point of view. However, it is seen that the results vary considerably depending on the assumptions made and it is concluded that great care should be taken in choosing method and boundary conditions depending on the case and the nature of the study, the MIND method being one possible method.

Kandidatuppsats 15 hp, Civilekonomprogrammet, controller fördjupningen, Ekonomihögskolan vid Linnéuniversitetet i Växjö. Titel: Hållbarhet – en integrationsfråga Kurs: 2FE24E Ämne: Ämnesfördjupande arbete, ekonomistyrning Författare: Elin Jönsson, Erik Krantz, Philip Lordh Handledare: Karin Jonnergård Bakgrund: Skogsbranschen upplever idag stort tryck gällande hållbarhetsarbetet och hållbarhet ligger i fokus i dagens samhälle. För att företag ska lyckas med sitt hållbarhetsarbete krävs det en anpassning i den interna styrning och att hållbarhet involveras i företags prestationsmätning. Syfte: Syftet med uppsatsen är att analysera och jämföra utformning, förmedling och uppföljning av mål och mått, samt undersöka vilka motiv som ligger bakom valet att arbeta med hållbarhet. Metod: Studien utgår ifrån en kvalitativ forskningsdesign och ett iterativt tillvägagångssätt. Flerfallstudier har använts och det empiriska materialet är insamlat genom semi-strukturerade intervjuer med relevanta personer på de företag i skogsbranschen som vår studie berör. Den teoretiska referensramen är insamlad utifrån böcker och vetenskapliga artiklar. Vidare ligger en analysmodell till grund för den analys som gjorts. Slutsats: Den slutsats som kan dras är att företag inom skogsbranschen integrerar mål och mått med hänsyn till hållbarhet i sin interna styrning genom sin styrmiljö, riskbedömning, kontrollaktiviteter, informationsförmedling och uppföljning. De har ett väl utvecklat hållbarhetsarbete och där integreringen av hållbarhet i den interna styrningen är framgångsrik på flera punkter. Nyckelord: Skogsbranschen, hållbarhet, intern styrning, prestationsmätning, externa motiv, interna motiv, informationsförmedling, uppföljning. / Bachelor Thesis 15 hp, Program of Master of Science in Business and Economics, School of Business and Economics at Linnaeus University in Växjö. Title: Sustainability – a question of integration Course code: 2FE24E Subject: Subject Profounding Work, Management Accounting Authors: Elin Jönsson, Erik Krantz, Philip Lordh Advisor: Karin Jonnergård Background: The forest industry is currently experiencing great pressure on their sustainability work and sustainability is a hot topic in today’s society. In order for companies to succeed in their sustainability efforts, there has to be an adjustment in their internal management and that sustainability is involved in companies performance measurements. Purpose: The purpose of this study is to analyze and compare the design, instrumentality and follow-up of goals and measurements, as well as investigate the motives behind the choice of working with sustainability. Method: The study is based on a qualitative research design and an iterative approach. Multivariate studies have been used and the empirical material is collected through semi- structured interviews with relevant individuals in the forest industry. The theoretical frame of references is collected from literature and scientific articles. Furthermore, an analysis model forms the basis for the written analysis. Conclusion: The conclusion is that companies within the forest industry integrate goals and measurements with regard to sustainability in their internal management through their management environment, risk assessment, control activities, instrumentality and follow-up. They have a well-developed sustainability work and the integration of sustainability in the internal management is successful in several areas. Keywords: Forest industry, sustainability, internal management, performance measurements, internal motives, external motives, instrumentality, follow-up.

Värdering till verkligt värde har varit omdiskuterat sedan det infördes år 2005. Redovisningsstandarden IAS 41 tvingade jordbruksföretag, såsom företag inom skogsindustrin, att värdera deras biologiska tillgångar till verkligt värde. Tidigare studier har visat att detta i sin tur gav effekt på redovisningens värderelevans. För att informationen ska vara värderelevant ska ett samband finnas mellan aktiepris och det redovisade värdet. IFRS 13 infördes för att komplettera IAS 41 och ge en mer enhetlig syn om vad verkligt värde är, hur värderingen ska göras samt utökade upplysningskraven. Skulle denna kompletterande standard IFRS 13 öka redovisningens värderelevans för skogsindustrin? Detta undersöktes genom en totalundersökning på svenska och finska börsnoterade bolag inom skogsindustrin. Sambandet studerades genom korrelation- och regressionsanalyser. Variablerna som undersöktes var aktiepris, eget kapital per aktie och resultat per aktie. Förklaringsgraden visade att eget kapital per aktie och resultat per aktie inte kan förklara variansen i aktiepriset mer efter införandet; IFRS 13 gav inte någon ökad värderelevans för variablerna tillsammans. Däremot visade det sig att variabeln resultat per aktie enskilt gav en ökad värderelevans vilket tyder på att investerare bryr sig mer om resultaträkningen än balansräkningen. / Fair value has been discussed since its introduction in accounting in 2005. The accounting standard IAS 41 forced the companies in agriculture, such as forest industry companies, to value their biological assets at fair value. Earlier studies have shown that this increased the value relevance. In order for the information to be value relevant the accounting amount should have an association with the stock price. IFRS 13 was introduced to complement IAS 41 and provide a more unitary consensus on what fair value is. It also provides a guide on how the value is determined and additional disclosures requirements. Should this supplementary standard IFRS 13 increase the value relevance of the accounting for the forest industry? This was investigated through a study of listed companies in the forest industry located in Sweden and Finland. The relationship was studied through correlation and regression analyzes, where the variables share price, equity per share and earnings per share were examined. The explanatory power showed that equity per share and earnings per share were not able to explain share price at a higher level after the introduction; IFRS 13 did not increase value relevance for all the variables together. On the other hand, it was found that the variable earnings per share individually gave an increase in value relevance, which imply that investors care more about the income statement than the balance sheet.

Este trabalho iniciou-se com a descrição da goma-resina, do breu e da terebintina. A primeira, extraída de plantios de Pinus elliotti e Pinus caribaea através da resinagem, é a matéria prima base da cadeia dos produtos resinosos. O breu e a terebintina, obtidos através do processamento da goma-resina, são seus primeiros derivados e são, por sua vez, matéria-prima de diversas indústrias químicas, como a de tintas, vernizes, colas, borrachas, desinfetantes, perfumaria, e outras. Passaram-se também em revisão os vários aspectos técnicos das operações de resinagem e, ainda, o processamento de resina. Igualmente se analisou a estrutura dos custos de produção, foram mensurados os custos específicos da operação de resinagem e, de forma menos aprofundada, os da operação de processamento de resina. Procedeu-se também à análise da cadeia produtiva, descrevendo o surgimento e a evolução do setor dos produtos resinosos brasileiro, a sua distribuição e concentração, sob a ótica da Economia dos Custos de Transação (ECT). A metodologia adotada neste trabalho baseou-se na análise gráfica e tabular de dados secundários e da pesquisa de campo realizada por intermédio de questionários, elaborados e lançados em articulação com a ARESB (Associação dos Resinadores do Brasil), e, ainda, de entrevistas com diversos empresários e representantes do setor. A produção brasileira satisfaz o consumo do país e ainda origina excedentes que são exportados e proporciona saldos comerciais positivos. O mercado internacional é dominado pela China que, com vastos recursos florestais e muita mão-de-obra disponível, responde por cerca de 65% da produção mundial e dita os preços dos produtos resinosos. A estrutura dos custos de produção da operação de resinagem, considerada um aspecto importante para a visualização dos problemas internos do setor, indica, sobretudo, uma importante participação do fator mão-de-obra, mas não se constataram níveis críticos relacionados aos seus custos como sucede atualmente em outros países produtores de resina. O setor, englobando empresas de resinagem e de processamento de resina, surgiu de esforços de grandes empresas das indústrias químicas e florestais, ainda hoje tem como agentes empresas provenientes de etapas a montante e a jusante na cadeia, e empresas estrangeiras que viram no Brasil a oportunidade de continuar ligadas a atividade. A produção está sobretudo localizada no Estado de São Paulo e o mercado, ao contrário do que se pressupunha, não se encontra concentrado em algumas empresas. Observando os parâmetros de ECT utilizados na análise da cadeia produtiva, a forma híbrida das estruturas de governança parece ser a predominante no setor. À semelhança de uma cadeia agro-industrial normal, o setor apresenta estrutura de governança voltada para o mercado nos estágios iniciais da cadeia, tendendo ao longo da cadeia, no sentido jusante, para situações hierarquizadas. Verifica-se uma tendência de verticalização das empresas de processamento de resina e derivados para montante como forma de garantir suas matérias primas. / This paper is initiated with the description of gum resin, gum rosin and turpentine. Gum resin, mainly extracted from Pinus elliottii and Pinus caribaea plantations, is the basic raw material in the production chain. Gum rosin and turpentine are the first two products obtained after processing the pine gum, and are themselves used as raw material in the chemical industry to produce paints, varnishes, glues, rubber, perfumes, disinfectants, and others. The gum resin extraction and the technical aspects of its processing are revised. Tapping, industrialization and the whole production cost structure are also analyzed. The origin and evolution of the industry is analyzed, as well as its distribution and concentration, and the production chain is described from a Transaction Cost Economy (TCE) point of view. The methodology adopted in this study is based on graphical and tabular analysis of secondary data, interviews with industry owners and managers, and information collected from questionnaires jointly designed with the Brazilian Gum Resin Producers Association (ARESB). Brazilian production covers domestic demand, and the surplus generated is exported. The international market is controlled by China, which with large forest and labor resources accounts for approximately 65% of the world production and establishes prices. Labor is the main item in the extraction costs structure, but is not as problematic as in other producing countries. The gum rosin and turpentine production segment, initially developed in Brazil by large forest and chemical companies, is still led today by groups positioned upstream and downstream in the production chain, and by foreign enterprises that have seen in Brazil the opportunity to maintain their link with the activity. Production is mainly located in the State of São Paulo, and the market, contrarily to what was expected, does not concentrates in a few companies. According to the TCE parameters used in the production chain analysis, a hybrid governing structure comes up as the predominant structure in this segment. Similarly to a common agribusiness, the chain’s initial stages are market orientated, but towards the end of the chain the segment shows a more hierarchical structure. A trend to verticalization upstream is also noted on gum rosin and turpentine producers, in order to guarantee adequate stocks of raw material.

This study examines how digitalization changes the value proposition and the business model within the forest industry from the perspective of the forest owners and how this changes the experienced customer value. Previous studies have focused on how digitalization creates value for the company, and this study contributes to research by giving insights in how the customers perceive a digitalization and is useful in the design of the value proposition and the business model.  The Swedish forest industry is highly competitive and the companies have to compete for the wood and forest service jobs, which puts pressure on the wood buyers to offer the best solutions and the best customer experience to be able to compete for the wood. According to a study about digital Customer Experience Management (CEM) maturity, the forest industry is far behind other industries such as finance and retail. The low maturity is due to skepticism and the lack of urgency. However, this is starting to change as some forest companies in Sweden are starting to formulate digital strategies and form dedicated units for digital innovation in order to differentiate their offering and strengthen competitiveness.     The problem is that many forest companies do not know how to handle the forest owners, as they are a heterogeneous group with differences in age, internet usage, computer knowledge and customer needs. Another problem is that there is an expressed concern that a digitalization would diminish the personal relationship between the forest owner and the wood buyer, which denotes a fundamental part of the experienced customer value. Former studies show that the key to successful digitalization is to understand what the customers want and what creates the best customer experience. With the base in these problems, this study aims to create understanding for what value the customers experience in digitalization, and how the forest companies can adapt to this. The purpose of this study is to “describe and analyze how the value proposition changes from a customer perspective when the forest business is digitalized”. To answer this a case study has been conducted on the company Holmen Skog in which the experienced customer value has been compared before and after a digitalization using the value proposition and the business model. Customer value is defined as the balance between the perceived benefits and sacrifices and the results show that the forest owners foremost perceive that a digitalization increase the functional and emotional benefits while the sacrifices considering psychological costs and personal investment decrease. The areas where customer value potentially can decrease due to a digitalization are decreased social benefits when the digital transactions exchanges the personal relationship and increased sacrifices in the shape of increased risks, foremost for customers with a low digital maturity. The forest owners are mainly positive to a digitalization, but since there are areas where the customer value potentially could decrease, it is not possible to design a complete value proposition only from customer surveys. The forest companies should rather work agile and stepwise implement small digital changes, performing pilot studies before introduction. Initially the forest companies should focus on digital tools and to inquiry quotes and counselling through digital channels, as the customers perceive the highest value in these digital changes. Furthermore, the forest companies should facilitate and rationalize the work of the wood buyers by giving them an integrated and mobile tool that collects CRM-system, quote tools, and wood measuring tools, both for streamlining and for customer value. / Den här studien undersöker hur digitalisering förändrar värdeerbjudandet och affärsmodellen inom skogsbranschen utifrån skogsägarnas perspektiv och hur detta förändrar det upplevda kundvärdet. Tidigare studier har fokuserat på vilket värde en digitalisering skapar för företaget, och denna studie bidrar genom att ge insikter i kundernas syn på en digitalisering och hur detta kan användas för att utforma värdeerbjudandet och affärsmodellen. Skogsbranschen präglas av en hög konkurrens om skogsägarnas virke och skogliga tjänsteuppdrag vilket sätter press på de virkesköpande aktörerna att erbjuda de bästa lösningarna och den bästa kundupplevelsen för att kunna konkurrera om skogsråvaran. Enligt en undersökning kring digital Customer Experience Management (CEM) mognad ligger skogsbranschen efter andra branschen som finans- och detaljhandelsbranschen. Den låga mognaden förklaras bero på skepticism och avsaknad av brådska. Detta har dock börjat förändras då en del skogsbolag har börjat formulera digitala strategier och införa dedicerade enheter för digital innovation för att differentiera sitt erbjudande och skapa konkurrenskraft. Problemet är att de flesta skogsbolag inte vet hur de ska hantera skogsägarna då det är en heterogen kundgrupp där det skiljer stort i ålder, internetanvändning, datorkunskap och kundbehov samt att det finns en uttalad risk i att den personliga relationen mellan virkesköpare och skogsägare kan förringas vid en digitalisering. Tidigare studier visar att nyckeln till en lyckad digitalisering är att förstå vad kunderna vill ha och vad som skapar den bästa kundupplevelsen. Med utgångspunkt i dessa utmaningar avser därmed studien att skapa förståelse för vilket värde kunderna ser i en digitalisering och hur skogsbolagen bör anpassa sig till detta. Syftet med studien är att ”Beskriva och analysera hur värdeerbjudandet förändras ur ett kundvärdesperspektiv då skogsaffären digitaliseras”. För att besvara detta har en fallstudie gjorts på det svenska skogsbolaget Holmen Skog där det upplevda kundvärdet jämförs före och efter en digitalisering utifrån företagets värdeerbjudande och affärsmodell. Kundvärde definieras som avvägningen mellan upplevda fördelar och uppoffringar och resultatet visar att skogsägarna främst upplever att de funktionella och emotionella fördelarna ökar samtidigt som uppoffringar i form av psykologiska kostnaderna och den personliga investeringen minskar. De områden där kundvärdet potentiellt kan minska vid en digitalisering är uppoffringar i form av risker, främst för skogsägare med en låg digital mognad, och sociala fördelar när skogsaffären blir helt digital och relationen med virkesköparen förringas. Skogsägarna är överlag positiva till en digitalisering, men då det finns områden där kundvärdet potentiellt kan försämras går det inte att enbart genom kundundersökningar utforma värdeerbjudandet utan skogsbolagen bör arbeta agilt och genomföra digitala förändringar i små steg där pilotstudier genomförs innan nya lösningar lanseras. Initialt bör skogsbolagen fokusera på digitala verktyg samt offertförfrågning och rådgivning via digitala kanaler då skogsägarna ser störst värde i detta. De borde även underlätta och effektivisera virkesköparnas arbete genom att ge dem ett fullt integrerat och mobilt verktyg som samlar CRM-system, offert- och virkesmätverktyg för både effektivisering och att skapa kundvärde.

Den svenska skogsindustrin är den tredje största exportören av skogsprodukter i världen och närmare 80% av produktionen exporteras. Den höga efterfrågan på svenska skogsprodukter har tillåtit det svenska sågverksföretaget Derome Timber AB att göra nyinvesteringar som resulterat i ökad produktion. Vid ett av företagets fyra sågverksanläggningar har ledningen emellertid identifierat avdelningen Justerverket som en flaskhals på grund av de stora mellanlager och kassationer som uppstått. Som följd härav vill Derome undersöka och kartlägga kvalitetsbristkostnaderna som är kopplade till avdelningen Justerverket. Tidigare studier menar att sågverksindustrin inte tillämpar systematiska förbättringsarbeten i samma utsträckning som andra industrier. Syftet med denna studie är att undersöka hur systematiska förbättringsarbeten kan tillämpas i sågverksindustrin för att arbeta med kvalitetsbristkostnader. Syftet uppfylls genom en litteraturgenomgång och ett Lean Sex Sigma (LSS) projekt vid Derome Timber AB:s avdelning Justerverket. LSS är en förbättringsstrategi som kombinerar verktyg från Lean och Sex Sigma, avsedd för att reducera kostnader och öka effektivitet. LSS-projektet följer strukturen DMAIC (Define, Measure, Analyze, Improve och Control) och genomförs med hjälp av flera kvalitetstekniska verktyg under respektive fas i förbättringscykeln. I en av studien framtagen konceptuell modell illustreras vidare hur systematiska förbättringsarbeten kan tillämpas i sågverksindustrin för att arbeta med kvalitetsbristkostnader genom LSS-verktyg och DMAIC. Merparten av fallföretagets kvalitetsbristkostnader utgörs av dolda kvalitetsbristkostnader i form av förlorade intäkter som beräknades uppgå till ca 13Mkr. Genom insamling av frekvensdata framkom det att driftstopp står för den primära orsaken till de identifierade kvalitetsbristkostnaderna. Orsaken till driftstoppen kartlades därefter genom verktygen Ishikawadiagram och 5 Varför tillsammans med sågverkets medarbetare. I denna fas framkom det att data över driftstopp och kunskap om värdet i att mäta dessa saknas. En rad rekommenderade åtgärder togs fram genom LSS-projektet och den teoretiska referensramen. Dessa inkluderar utbildning, upprättandet av arbetsrutiner och engagemang kring arbete med kvalitetsbristkostnader. Implementering av ett nytt nyckeltal, TAK (Tillgänglighet, Anläggningsutnyttjande, Kvalitetsutbyte), rekommenderas för att ge en rättvisande bild över Justerverkets faktiska prestation. Slutligen rekommenderas implementering av statistisk processtyrning (SPS) för att urskilja systematiska orsaker till driftstopp från slumpmässiga. / The Swedish forest industry is the third largest exporter of forest products in the world and almost 80% of the production is exported. The high demand for Swedish forest products has allowed the Swedish sawmill company Derome Timber AB to make new investments, resulting in an increased production. At one of the company's four sawmill facilities, however, the management has identified the Adjustment department as a bottleneck due to the large intermediate storage and rejections that have arisen. Therefore, Derome wants to investigate and identify the costs of quality linked to the Adjustment Department. However, previous studies have found that the sawmill industry does not apply systematic improvement methods to the same extent as other industries. The aim of this study is to investigate how systematic improvement methods can be applied in the sawmill industry to work with cost of quality. The aim is achieved through a brief literature review and a Lean Sex Sigma (LSS) project at Derome Timber AB's Adjustment department. LSS is an improvement strategy that combines tools from Lean and Six Sigma, designed to reduce costs and increase efficiency. The LSS project follows the structure of DMAIC (Define, Measure, Analyze, Improve and Control) and shows the use of several quality improvement tools in each phase of the improvement cycle. A conceptual model developed in the current study illustrates how systematic improvement methods can be applied in the sawmill industry to work with cost of quality through LSS and DMAIC. The vast majority of the case company's cost of quality consists of hidden costs in the form of lost income, which is estimated to approximately 13 million SEK. Through the collection of frequency data, it emerged that downtime account for the primary cause of the identified costs of quality. The cause of downtime was then mapped through the tools Ishikawa diagram and 5 whys together with the sawmill's employees. In this phase, it emerged that data on downtime and knowledge of the value in measuring it are lacking. Several recommended measures are developed through the LSS project and the theoretical frame of reference. These include training, the establishment of work routines and commitment to work with cost of quality. Implementation of a new key performance indicator, OEE (Overall Equipment Effectiveness), is recommended to provide an accurate representation of the Adjustment department’s actual performance. Finally, the implementation of statistical process control (SPC) is recommended to distinguish systematic root causes of downtime from random ones.