Purpose – The purpose with this study is to investigate which factors that needs to be considered for sourcing decisions to ensure an optimal long-term decision, and which of these factors that can be quantified in a product costing model. To fulfill this purpose two research questions have been proposed: Which factors needs to be considered for a sourcing decision? Which of these factors that needs to be considered can be quantified in a product costing model? Method – A case study was conducted to fulfill the purpose of this study. The case study produced empirical data through interviews and document studies. The empirical data was interpreted and analyzed on the basis of the theoretical framework, created through literature studies. This process produced the result of this study. Findings – Factors to be considered for a sourcing decision have been identified and categorized in four over-arching categories: unit cost, logistical factors, capability factors and risk factors. These factors have been quantified in a product costing model. A preparatory decision model was created to further integrate some risk factors that could not be quantified. Implications – Both the make or buy decision and the manufacturing location decision have been considered in the product costing model presented in this study. The product costing model visualize and take into account hidden costs, rarely considered in sourcing decisions. This further enables optimal long-term sourcing decisions. Limitations – Risk factors remain difficult to quantify. This makes it difficult to determine the cost of risk factors, and as a result of that, to include them in a product costing model. Companies with similar conditions suites the model since the case study was conducted at only one company. Whether the product costing model is true for business in other contexts remain uncertain. / Syfte – Syftet med denna studie är att undersöka vilka faktorer som bör beaktas vid ett försörjningsbeslut för att säkerställa ett långsiktigt korrekt beslut och vilka av dessa som kan kvantifieras i en kalkylmodell. För att uppfylla syftet har följande två frågeställningar formulerats: Vilka faktorer bör beaktas vid ett försörjningsbeslut? Vilka av dessa faktorer som bör beaktas kan kvantifieras i en kalkylmodell? Metod – För att uppfylla studiens syfte genomfördes en fallstudie. Med hjälp av intervjuer och dokumentstudier har fallstudien genererat empirisk data. Utifrån det teoretiska ramverket, som skapats genom litteraturstudier, har data tolkats och analyserats. Detta har gett upphov till studiens resultat. Resultat – Faktorer som bör beaktas vid ett försörjningsbeslut har identifierats och kategoriserats i fyra övergripande kategorier: enhetskostnad, logistikfaktorer, kapabilitetsfaktorer och riskfaktorer. Dessa faktorer har kvantifierats i en kalkylmodell. För vissa riskfaktorer som är svåra att kvantifiera har en förberedande beslutsmodell skapats. Implikationer – Kalkylmodellen som presenteras i denna studie beaktar både tillverka/köp-beslutet och lokaliseringsbeslutet. Kalkylmodellen tar hänsyn till dolda kostnader som sällan beaktas vid dessa typer av beslut. Detta möjliggör ett långsiktigt korrekt försörjningsbeslut. Begränsningar – Riskfaktorer är fortsatt svåra att kvantifiera och därmed kostnadsbestämma. Detta gör det svårt att inkludera dem i en kalkylmodel. Då fallstudien genomfördes på endast ett fallföretag är kalkylmodellen lämpad för företag med liknande förutsättningar. Det är därför svårt att säga hur väl kalkylmodellen stämmer för företag i andra kontexter.

Companies are constantly striving for improvement and expansion. An effective approach is to manufacture your own products instead of buying them ready-made. The purpose of this study is thus to design the start-up of a smaller production with relatively low volumes and to see if the acquisition of an own production will be lucrative.   The study is based on two research questions where the first one provides an overview of essential machines and equipment for the production and how these should be placed relative to each other. The second question is connected to if the investment will be good for the company or not.   The study is based on a literature study and a document study which culminates in a current-situation analysis. This current-situation analysis provides a basis for the development of potential concepts for the production. These concepts are examined and analyzed to see what relevance they have seen to implementation and three concepts are finally established as the most prominent. One of the concepts where best suited for this specific production and were therefore chosen as the best concept although it meant a wall in the workshop had to be torn down. Together with the decision of the layout, it is shown that the investment was good for the company. / Företag strävar konstant mot förbättring och expandering. Ett effektivt tillvägagångssätt är att i stället för att köpa in färdiga produkter tillverka dessa själv. Denna studies syfte är således att designa uppstarten av en mindre produktion med relativt låga volymer samt se om anskaffningen av denna egna tillverkning kommer vara lukrativ.   Studien bygger på två frågeställningar där den första ger en överblick av essentiella maskiner och utrustning för produktionen samt hur dessa skall utformas relativt till varandra. Den andra är knuten till den del av studien som kollar på om investeringen i en egen produktion kommer gynna företaget.   Studien bygger på en litteraturstudie samt en dokumentstudie vilka mynnar ut i en nulägesanalys. Denna nulägesanalys ger grund till framtagning av potentiella koncept för produktionen. Dessa koncept granskas och analyseras för att se vilken relevans de har sett till implementering där tre stycken koncept tillslut fastslås som de mest framträdande. En layout av dessa väljs ut som den mest fördelaktiga för just denna produktion men kommer med en komplikation att en vägg behöver rivas i produktionslokalen. Tillsammans med beslutet av layout påvisas att investeringen var god för företaget.

Die Entwicklung von Technologien sowie die Veränderung von rechtlichen Rahmenbedingungen haben die Handlungsmöglichkeiten von Industrieunternehmen im Zusammenhang mit der Energiebereitstellung seit der Jahrtausendwende deutlich erhöht: Neben dem klassischen Einkauf, d. h. dem Fremdbezug elektrischer Energie, können Industrieunternehmen eigene Kraftwerkskapazitäten aufbauen, um elektrische Energie selbst zu erzeugen. Ferner schafft die Liberalisierung des Energiemarktes die Voraussetzungen dafür, dass diese Unternehmen ihre selbst erzeugte elektrische Energie auch verkaufen bzw. ins öffentliche Netz einspeisen können. Zukünftig ist außerdem zu erwarten, dass Speichertechnologien eine immer größere Rolle spielen, um die Versorgungssicherheit unabhängig vom öffentlichen Stromnetz zumindest kurzzeitig aufrecht erhalten oder Lastspitzen abfangen zu können. Mit den skizzierten Entwicklungen geht eine zunehmende Komplexität der von Industrieunternehmen im Rahmen der Energiebereitstellung zu treffenden Entscheidungen einher. Die vorliegende Arbeit strukturiert diese Entscheidungen, arbeitet Handlungsalternativen und daraus zu bildende Handlungsbündel systematisch heraus und entwickelt schließlich ein Bewertungskonzept, mit dem auf Basis eines sukzessiven Vorgehens eine unter monetären Gesichtspunkten vorteilhafte Bereitstellungsalternative identifiziert werden kann. Das Bewertungskonzept stützt sich dabei auf Methoden der Investitionsrechnung und erfasst differenziert Produktions- sowie Transaktionskosten der jeweiligen Bereitstellungsalternativen.

Syfte – Studiens syfte var att utveckla KDI-metoden till att även inkludera egentillverkade artiklar. För att kunna uppfylla syftet har det brutits ned i tre frågeställningar: Vilka data och analysverktyg i KDI-metoden berör egentillverkade artiklar? Vilka verktyg bör tillkomma i fas två för att kunna analysera egentillverkade artiklar? Vilken ytterligare data bör tillkomma i fas ett för att kunna inkludera egentillverkade artiklar? Metod – Tillvägagångssättet för studien innefattade en litteraturstudie, en fallstudie samt en analytisk konceptuell ansats. För att besvara den första frågeställningen genomfördes fallstudien innehållande intervjuer, observationer samt dokumentstudier på fallföretaget Kinnarps, Skillingaryd. Insamlad data tolkades och analyserades i förhållande till ett teoretiskt ramverk som genererade ett resultat. För att besvara den andra och tredje frågeställningen genomfördes en analytisk konceptuell ansats utifrån tidigare framtagna teorier som senare sammanställdes i en modell. Resultat – Steg ett till fyra i fas ett samt steg sju och åtta i fas två i KDI-metoden berör egentillverkade artiklar. En modell för inkludering av egentillverkade artiklar skapades där det framgår vilka analysverktyg samt data som bör undersökas. De verktyg som tagits fram baseras på teorier kring bland annat värdeflödeskartläggning, materialhantering och modell för make-or-buy beslut. Utifrån dessa verktyg kunde det tolkas vilka data som bör tillkomma för egentillverkade artiklar. Implikationer – I denna studie framgår det att ingen ny litteratur har upprättats utan kombinationer av redan existerande teorier presenteras. Teorin kring KDI-metoden skulle kunna förändras utifrån det sidoresultat som presenteras i examensarbetets sjunde kapitel. Verksamheter som applicerar KDT-metoden skulle kunna öka kunskapen för KDT och därmed förbättra verksamheten internt. Metoden hjälper även till vid analys för både externa och interna flöden. Begränsningar – KDI-metoden är i nuläget relativt ny och ej testad utanför det kontext som den är utformad för. Detta har resulterat i att författarna ej har kunnat styrka denna litteratur utifrån andra forskare. Fokus har legat på att finna teorier till kunddriven tillverkning kring värdeflödeskartläggning, materialhantering med mera. Önskvärt hade varit att genomföra ytterligare litteraturstudier för att finna lämpliga utvecklingsområden. Nyckelord – KDI-metoden, materialhantering, SWOT-analys, försörjningskedja, värdeflödeskartläggning, produktionslayout. / Purpose – The purpose of the study was to develop the CDP-method to include also manufacturing items. In order to help answering the purpose, three questions have been defined: Which data and analytical tools in the CDP-method affect manufactured items? Which tools should be added in the second phase in order to analyse manufactured items? Which additional data should be included in the first phase in order to include manufactured items? Method – The procedure for the study contain a literature study, case study and an analytical conceptual approach. In order to answer the first question, a case study was performed with interviews, observations and document studies at Kinnarps, Skillingaryd. The received data were interpret and analysed in relation to the theoretical framework that generated a result. In order to answer the second and third question, an analytical conceptual approach were conducted from previous theories that later was compiled in a model. Findings – Step one to four in the first phase and step seven and eight in the second phase of the CDP-method affect manufactured items. A model for included manufactured items has been created where analytical tools and data are presented that should be investigated. The tools that are introduced are based on theories within value stream mapping, material handling and a model for make-or-buy-decision. Based on these tools, it could be interpreted which data that should be created for manufactured items. Implications – It appears in this study that no new literature has been created but combinations of already existed theories are presented. The theory within the CDP- method could be changed from results that were founded when the CDP-method was applied at the case company. This is presented in the bachelor thesis seventh chapter. Companies that apply the CDM-method could increase the knowledge for customer driven manufacturing and improve the company internally. The method also assists when analysing both external and internal flows. Limitations – Today the CDP-method is relative new and not applied outside the context that it is designed for. One result of this is that the authors have not confirmed these literatures by other researcher. The focus has been to find theories to customer driven manufacturing within value stream mapping material handling and so on. It would have been desirable if additional literature studies could be performed in order to find appropriate development areas. Keywords – CDP-method, material handling, SWOT-analysis, supply chain, make- or-buy analysis, value stream mapping, production layout, total cost of ownership.

A escolha por fazer ou por comprar é um problema clássico enfrentado pelas empresas. Essa decisão diz respeito à opção de fazer internamente, optar por uma gestão hibrida (interna e externa ao mesmo tempo) ou terceirizar uma atividade. Por envolver diversos critérios, muitos responsáveis por ela utilizam métodos de decisão multicritério para que se obtenha melhores resultados. O objetivo deste trabalho consiste em desenvolver uma estrutura para a tomada de decisão de fazer ou comprar e utilizar métodos de decisão multicritério para conferir maior confiabilidade à essa decisão. Para isso, os objetivos específicos são: (1) realizar uma pesquisa bibliográfica sobre o tema (decisão de fazer ou comprar auxiliada por métodos de decisão multicritério), (2) propor um processo estruturado de decisão para o problema de fazer ou comprar, (3) propor métodos adequados aos propósitos de categorização ou ordenação nas diferentes etapas do processo, incluindo métodos que contemplem a possibilidade de decisão em grupo e (4) realizar um estudo comparativo de métodos de decisão multicritério para a decisão sobre Fazer ou Comprar. Os objetivos desse trabalho foram plenamente alcançados trazendo contribuições como: uma revisão bibliográfica sistemática sobre métodos de decisão multicritério para o problema de fazer ou comprar; uma estrutura de decisão para dar suporte à decisão de fazer ou comprar; a aplicação de métodos ainda não utilizados para o problema de fazer ou comprar; aplicação de métodos que suportem a problemática da decisão em grupo e; a comparação entre dois métodos para o propósito de categorização e duas para o propósito de ordenação. / The make or buy decision is a classical decision problem in operations management and it is difficult to make because of its very nature (multiple criteria). To better contend with these challenges, many decision makers choose Multi-Criteria Decision Making (MCDM) techniques to support their decisions. The aim of this work is to develop a methodology to support the make or buy decision and the use of the multi-criteria decision methods in this context. The specific objectives are: (1) to conduct a literature research about multi-criteria decision making techniques to support the make or buy decision; (2) to propose a structured decision framework to the make or buy problem; (3) to propose appropriate methods for categorization or ordering at different stages of the process, including methods that support group decisions and; (4) to perform a comparative study of multi-criteria decision-making methods for the make or buy problem. The objectives of this work were fully achieved by bringing contributions such as: a systematic literature review on multi-criteria decision-making methods for the make or buy problem; A decision framework to support the make or buy decision; The application of methods that were not found in the systematic literature review for the problem of make or buy problem; Application of methods that support the group decision problem and; The comparison between two techniques for categorization purposes and two for ordering purposes.

A escolha por fazer ou por comprar é um problema clássico enfrentado pelas empresas. Essa decisão diz respeito à opção de fazer internamente, optar por uma gestão hibrida (interna e externa ao mesmo tempo) ou terceirizar uma atividade. Por envolver diversos critérios, muitos responsáveis por ela utilizam métodos de decisão multicritério para que se obtenha melhores resultados. O objetivo deste trabalho consiste em desenvolver uma estrutura para a tomada de decisão de fazer ou comprar e utilizar métodos de decisão multicritério para conferir maior confiabilidade à essa decisão. Para isso, os objetivos específicos são: (1) realizar uma pesquisa bibliográfica sobre o tema (decisão de fazer ou comprar auxiliada por métodos de decisão multicritério), (2) propor um processo estruturado de decisão para o problema de fazer ou comprar, (3) propor métodos adequados aos propósitos de categorização ou ordenação nas diferentes etapas do processo, incluindo métodos que contemplem a possibilidade de decisão em grupo e (4) realizar um estudo comparativo de métodos de decisão multicritério para a decisão sobre Fazer ou Comprar. Os objetivos desse trabalho foram plenamente alcançados trazendo contribuições como: uma revisão bibliográfica sistemática sobre métodos de decisão multicritério para o problema de fazer ou comprar; uma estrutura de decisão para dar suporte à decisão de fazer ou comprar; a aplicação de métodos ainda não utilizados para o problema de fazer ou comprar; aplicação de métodos que suportem a problemática da decisão em grupo e; a comparação entre dois métodos para o propósito de categorização e duas para o propósito de ordenação. / The make or buy decision is a classical decision problem in operations management and it is difficult to make because of its very nature (multiple criteria). To better contend with these challenges, many decision makers choose Multi-Criteria Decision Making (MCDM) techniques to support their decisions. The aim of this work is to develop a methodology to support the make or buy decision and the use of the multi-criteria decision methods in this context. The specific objectives are: (1) to conduct a literature research about multi-criteria decision making techniques to support the make or buy decision; (2) to propose a structured decision framework to the make or buy problem; (3) to propose appropriate methods for categorization or ordering at different stages of the process, including methods that support group decisions and; (4) to perform a comparative study of multi-criteria decision-making methods for the make or buy problem. The objectives of this work were fully achieved by bringing contributions such as: a systematic literature review on multi-criteria decision-making methods for the make or buy problem; A decision framework to support the make or buy decision; The application of methods that were not found in the systematic literature review for the problem of make or buy problem; Application of methods that support the group decision problem and; The comparison between two techniques for categorization purposes and two for ordering purposes.

在全球化的潮流下，企業面臨全球經濟情勢的快速變化，及需要快速回應客戶需求的兢爭環境，企業想在所處的產業中勝出，就必須建立自己相對於其他競爭者的優勢，首先執行的因應之道便是尋找種種可能降低成本的方法，故此，要在這微利時代求生存，建立與管理供應商是當今企業面臨的重要課題。 本論文以零組件為主體，研究影響零組件自製與外購有那些因素，研究內容是以電子零組件公司為個案，採用訪談的方式，研究電子零組件公司在面對不同特性的零組件如何制定供應商管理策略之實務經驗，以提供其他業者之參考。並希望藉由本研究個案公司因應不同零組件特性，所採取供應商管理模式是：自製或是外購、是入主投資或是不涉入、或是緊密結合或是鬆散維持等策略，有助於了零組件產業在供應商的建立與管理供應商之實況、困難、因應之道，且從中獲得更多的啟示與重點。 本研究以訪談方式及蒐集其他相關文獻和資料進行探討，並將所獲得之內容進行分析。研究之架構則從零組件特性與環境、公司之競爭優劣勢與資源、及供應商特質這三部分進行探討，透過這三部分的分析結果，零組件的自製或外購的策略深受上述所影響。 藉由本個案研究之結果，提供下列數點評估步驟建議，以供電子零組件公司對於零組件自製與外購策略制定之參考： 1. 先挑選最重要的數個零組件分析。2. 資料收集與分析。3. 公司資源的了解。4. 公司競爭優劣勢。5. 供應商的特質。6. 資料的分析與歸納7. 決策的制定。 公司決策者可以透過以上步驟彙總整理，做出最適合公司利益的供應商管理策略。當管理策略訂定後，公司還是必須時時注意所處產業、零組件特性、公司資源及供應商特質是否有變化，管理策略須因其變化而調整。 關鍵字：零組件特性，公司資源，供應商特質，自製，外購。 / Under globalization, enterprises are facing rapid changes in global economic situation and they need to quickly respond to customer needs and contestants environment, companies want to win, must create their own advantages compared to other competitors in the industry in which, first is to find every possible ways to reduce costs, Therefore, in this era of lower profit to survive, the establishment and management of suppliers is an important issue for enterprises. In this thesis, as the components to study what were those factors impact of component made or buy, research is the way of electronic components for the case, the use of interviews, research electronic components in the face of the different characteristics components of practical experience of how to develop a supplier management strategy to provide a reference for other players. Taken by the case study company in response to the characteristics of different components, supplier management model: made or buy, entered the investment or not involved in or closely integrated or loose to maintain strategy, contribute to the components industry in the establishment and management of suppliers of the suppliers live, difficulties, should the road, and gain more insight and key points. In this study, interviews and collect other relevant documents and information to explore, and content analysis. The structure of the study from the component characteristics and the environment, the Company's competitive advantages and disadvantages, resources and supplier characteristics of these three parts to explore, through the analysis, the components of made or buy strategies deeply the impact. In case study, the following evaluation steps recommended for the electronic components company of made and buy strategy to reference: 1.Selection of the most important of several components analysis. 2.Data collection and analysis. 3.Understanding of the company's resources. 4.The company's competitive strengths and weaknesses. 5.The characteristics of suppliers. 6.Data analysis and induction. 7.Decision making. Decision-makers can be collected, prepared through the above steps to make the most suitable for the interests of the company's supplier management strategy. Management policies are established, the company still must always pay attention to which the industry component characteristics, resources and supplier characteristics change management strategy should change adjustment. Keywords: component characteristics, company resources, the characteristics of suppliers, make-or-buy.

Techn. Univ., Diss--München, 2004.

Humboldt-Univ., Diss.--Berlin, 2004.

Made available in DSpace on 2010-04-20T20:20:22Z (GMT). No. of bitstreams: 1 120568.pdf: 1108272 bytes, checksum: 0be6908eb8b09e3c1dc37b72b4159533 (MD5) Previous issue date: 2007-05-02T00:00:00Z / For 70 years LPG has been distributed in Brazil. However, just little is known through the literature on economy and marketing issues that challenge the LPG distributors on fetching profitability, market leadership and growth. Along these years, the commercialization of the product has considerably improved as far as operational or regulatory matters are concerned. It’s utilization for cooking has been the technological rupture that allowed a transformation in the Brazilian’s homes, bringing the family into the kitchen, unlike the old firewood cooker. At the beginning of LPG distribution, on buying a cooker, the customer would choose the distributor with whom it would sign up an agreement on exclusive basis; client’s residence would have them on it’s front door a brand plate of the supplier in charge of delivering the product. Since the product became a requisite of presence in Brazilian homes, its activity started being considered of basic supply, of urban infra-structure and for that reason, it had to be regulated by the govern like the water and power energy supply. Although there had been an attempt to nationalize its distribution, the LPG was among the few infra-structure activities which were not carried out by a state-owned company. Nevertheless, the sector had been closely watched by the government which stated prices, outlined the markets and subsidized the imported material until last decade, when the LPG distributors were set free to make their own decision. An economic approach was required then to run the process, so that it would guarantee profitability and dispute for the national market leadership. The value-based management discussion through EVA of the retained market and the value leverage for the home distribution in Brazil where also demanded in this scenario. egarding the managerial decisions, it was included the cost of capital, one moment demanding additional contribution on the capital charges, the next rationalizing the capital itself, reducing excess and increasing the productivity of the utilized resources. Besides the value drivers discussion there are the reflection on the core activity, where the economic surplus come from the operational management along of products to the market consumer and the efficiency in the use of the assets. The alignment of the shareholders and managers’ objectives starts with the management for value, forgotten in operational management, included though in the EVA management. By running the assets, the executives will make decisions in order to increase the productivity of the system, whether to gain scale in the plants, whether to better allocate the cylinders and vehicles, whether to extract more value from the bigger markets and through the diversification of the distribution channels / A distribuição de GLP no Brasil acontece nos últimos 70 anos, mas pouco se sabe na literatura das questões econômicas e de marketing que desafiam as distribuidoras de GLP no Brasil na busca pela rentabilidade, liderança de mercado e crescimento. Nas últimas décadas, com o fim da regulação do governo na atividade, as empresas se viram num ambiente de livre mercado, sem tabelamento de preços ou reservas de mercado e uma abordagem econômica precisou liderar o processo de tomada de decisão nas distribuidoras de GLP para garantir a rentabilidade e a disputa pela liderança do mercado nacional. A este ambiente de mercado, incluímos a discussão sobre geração de valor, através do EVA dos mercados atendidos e das alavancas de valor para a distribuição domiciliar no Brasil. Nesta equação avaliamos a importância da competição para a definição dos preços ao consumidor, a postura estratégica adequada para crescer onde não se é líder de mercado, o atendimento direto ao consumidor para se diferenciar e a alocação racional dos ativos na operação. Transcender o resultado operacional e esperar o retorno adequado sobre o capital investido nos leva à revisão de todo o negócio, desde as práticas de precificação, a estrutura de canais e o uso dos ativos. Em alguns mercados de atuação da empresa, constatou-se a geração de valor do negócio. Outros mercados, entretanto, com algum incremento marginal nas vendas já atingiriam um EVA positivo, mesmo que para isso dependam também do incremento das margens de contribuição unitárias. Por fim, mercados em situação deficitária, distantes do ponto de equilíbrio do EVA, pedem uma decisão estratégica entre subsidiar os déficits ou desmobilizar os ativos encerrando a operação de distribuição nesses mercados. Há, entretanto, um fator comum entre todos esses mercados: além da comercialização do produto, temos a gestão baseada em valor. Às decisões gerenciais então se propõe incluir o retorno sobre o capital, ora demandando contribuições adicionais na operação, ora racionalizando o próprio capital, reduzindo excessos e aumentando a produtividade dos recursos utilizados.