Utvecklingen för Sveriges jordbruk går mot färre och större gårdar runt om i landet. Jordbrukarnas växande verksamhet resulterar i ett ökat antal djur i boskapen. Detta ger ett större behov av stallbyggnader med öppna ytor och långa spännvidder. Länsstyrelsen har uppmärksammat stora variationer i de totala byggkostnaderna för stallbyggnader i landet. Tillsammans med Länsstyrelsen Gävleborg utvecklades en idé att undersöka hur materialkostnaderna påverkas av olika spännvidder och olika stomsystem. Målsättningen är att undersökningen ska resultera i ett beslutsunderlag för ny-, till- och ombyggnation av stallbyggnader. Tidigare forskning och teori undersöktes samt ett flertal platsbesök gjordes för att öka kunskaperna inom området och fastställa vilka spännvidder och stomsystem som skulle undersökas. En parametrisk studie på fyra olika typfall av stallbyggnader gjordes. Två typfall i undersökningen konstruerades av trä och två av stål. Den parametriska studien ska redovisa samband mellan stallbyggnaders spännvidd och kostnad samt vilket stomsystem som är mest ekonomiskt fördelaktigt. Kostnaderna i undersökningen innefattar enbart materialkostnader. Resultatet visar att kostnaderna ökar linjärt med den ökande spännvidden. De undersökta typfallens materialkostnader är relativt likvärdiga, men treledsramen i stål har den lägsta materialkostnaden för samtliga undersökta spännvidder. / The Swedish agriculture is developing towards fewer and larger farms. The growing business for the farmers results in an increased number of animals in livestock. This provides a greater need for agricultural buildings with open spaces and long spans. Länsstyrelsen has noted large variations in total construction costs for agricultural buildings in the country. Along with Länsstyrelsen Gävleborg developed an idea to explore how material costs are affected by various spans and different frame systems. The objective is that the study will result in a decision-making basis for new construction and reconstruction of agricultural buildings. Previous research and theories were examined and a number of site visits were made to increase knowledge in the field and determine which spans and frame system to be investigated. Parametric studies of four different scenarios of the agricultural buildings were made. Two cases in the study were constructed of glulam and two of steel. The parametric study is to report relationship between agricultural building spans and costs as well as which building system that is most economically advantageous. The cost of the survey includes only material costs. The result shows that the cost increases linearly with the increasing span. The material costs of the four tested scenarios are relatively equal, but the tapered steel frame has the lowest material cost for all tested spans.

O aumento dos gastos e custos na saúde é acompanhado com preocupação pelos gestores. O conhecimento dos custos é passo fundamental para a gestão dos hospitais. Na composição dos custos hospitalares, o item material de consumo representa parcela significativa. Nos hospitais de ensino, organizações complexas, a gestão dos custos de materiais de consumo vem assumindo grande importância. Este trabalho foi desenvolvido no Hospital das Clínicas da Faculdade de Medicina de Ribeirão Preto da Universidade de São Paulo. Os objetivos foram: caracterizar os gerentes dos centros de custos auxiliares e produtivos; verificar o gerenciamento de custos de material de consumo, nas dimensões direção, planejamento e controle; verificar a utilização das informações disponibilizadas pela instituição sobre custos de material de consumo; identificar o conhecimento dos gerentes sobre conceitos elementares de custos e acerca dos materiais de consumo com maior impacto financeiro na programação dos centros de custos. A população do estudo constituiu-se dos gerentes dos centros de custos auxiliares e produtivos. Participaram da pesquisa 40 responsáveis aos quais foi aplicado um questionário que incluía uma escala tipo Likert com 29 afirmativas. Dos gerentes participantes há predominância do sexo feminino (70%); 65% são profissionais da área da saúde; 80% têm mais de 15 anos de formado; 87,5% atuam no Hospital há mais de 10 anos denotando experiência no setor; 82,5% assumiram o cargo há menos de 19 anos; 70% sem especialização em administração, gestão em saúde ou gestão de serviços, porém, 57,5% informaram possuir outra titulação técnica. Das afirmativas, 55% apresentaram, em média, repostas dos gerentes coerentes com uma gestão adequada de custos com materiais de consumo. Pela importância do tema entende-se que este índice é baixo, sem possibilidade de comparação com outro parâmetro na literatura disponível. O planejamento e controle são as funções do gerencia mento dos custos com materiais de consumo mais desenvolvidas pelos gerentes, enquanto que a função direção apontou práticas pouco rigorosas. Os gerentes apresentaram baixo conhecimento sobre os conceitos elementares de custos hospitalares. Demonstraram conhecer os materiais de consumo com maior impacto financeiro na programação dos centros de custos sob sua responsabilidade. As informações disponibilizadas pela Instituição são pouco aproveitadas, não sendo bem compreendidas e, segundo os respondentes, não representam a realidade da área. A melhoria desse resultado requer maior capacitação e conscientização dos gerentes dos centros de custos e também aprimoramento do sistema de gestão institucional, de forma a propiciar maior autonomia e responsabilização dos gerentes. / Health costs and expenses increase are observed with concern by their managers. Costs knowledge is a fundamental step to hospital management. On hospitals costs composition, consumption material item represents a meaningful parcel. At teaching hospitals, complex organizations, the consumption material costs management has been getting great importance. This work has been developed at Hospital das clínicas da faculdade de medicina de ribeirão Preto da Universidade de SÃO PAULO. The targets were: to characterize the managers from auxiliary and productive costs centers; to verify the consumption material costs on direction dimension, planning and controlling; to verify the information use available by the institution about consumption material costs; to identify the managers\' knowledge about elementary cost concepts and about consumption material with greater financial impact on cost center program. The studied group was formed by managers from auxiliary and productive costs centers. Forty responsible people participated of the research. A questionnaire which included LIKERT scale was applied having 29 affirmatives. There was female sex prevalence among the participant managers (70%); 65% were health professionals; 80% has been graduated for more than 15 years; 87,5% has been actuating for more than 10 years at the hospital, showing experience in the sector;82,5% has been in the function for less than 15 years; 70% without administration expertise, health management or service management, nevertheless ,57,5% said they had another technical title. From the affirmatives, in average, 55% presented manager\'s answer coherently with adequate management consumption material cost. According to the theme importance, we understand that this index is low, without possibility of comparing with other parameters on available literature. Planning and controlling are the costs management functions with consumption materials more developed by the managers, while the direction function pointed to less rigorous practices. The managers presented little knowledge about elementary hospital costs concepts. They demonstrate to know the consumption material with greater financial impact on costs programming centers on their responsibility. The available institution information is not well used, not being well understood and, according to the answers, they don\'t represent the area reality. This result improvement requires better managers\' qualification and awareness from costs centers and also institutional management system improving, in a way that a greater autonomy and managers\' responsibility are provided.

O aumento dos gastos e custos na saúde é acompanhado com preocupação pelos gestores. O conhecimento dos custos é passo fundamental para a gestão dos hospitais. Na composição dos custos hospitalares, o item material de consumo representa parcela significativa. Nos hospitais de ensino, organizações complexas, a gestão dos custos de materiais de consumo vem assumindo grande importância. Este trabalho foi desenvolvido no Hospital das Clínicas da Faculdade de Medicina de Ribeirão Preto da Universidade de São Paulo. Os objetivos foram: caracterizar os gerentes dos centros de custos auxiliares e produtivos; verificar o gerenciamento de custos de material de consumo, nas dimensões direção, planejamento e controle; verificar a utilização das informações disponibilizadas pela instituição sobre custos de material de consumo; identificar o conhecimento dos gerentes sobre conceitos elementares de custos e acerca dos materiais de consumo com maior impacto financeiro na programação dos centros de custos. A população do estudo constituiu-se dos gerentes dos centros de custos auxiliares e produtivos. Participaram da pesquisa 40 responsáveis aos quais foi aplicado um questionário que incluía uma escala tipo Likert com 29 afirmativas. Dos gerentes participantes há predominância do sexo feminino (70%); 65% são profissionais da área da saúde; 80% têm mais de 15 anos de formado; 87,5% atuam no Hospital há mais de 10 anos denotando experiência no setor; 82,5% assumiram o cargo há menos de 19 anos; 70% sem especialização em administração, gestão em saúde ou gestão de serviços, porém, 57,5% informaram possuir outra titulação técnica. Das afirmativas, 55% apresentaram, em média, repostas dos gerentes coerentes com uma gestão adequada de custos com materiais de consumo. Pela importância do tema entende-se que este índice é baixo, sem possibilidade de comparação com outro parâmetro na literatura disponível. O planejamento e controle são as funções do gerencia mento dos custos com materiais de consumo mais desenvolvidas pelos gerentes, enquanto que a função direção apontou práticas pouco rigorosas. Os gerentes apresentaram baixo conhecimento sobre os conceitos elementares de custos hospitalares. Demonstraram conhecer os materiais de consumo com maior impacto financeiro na programação dos centros de custos sob sua responsabilidade. As informações disponibilizadas pela Instituição são pouco aproveitadas, não sendo bem compreendidas e, segundo os respondentes, não representam a realidade da área. A melhoria desse resultado requer maior capacitação e conscientização dos gerentes dos centros de custos e também aprimoramento do sistema de gestão institucional, de forma a propiciar maior autonomia e responsabilização dos gerentes. / Health costs and expenses increase are observed with concern by their managers. Costs knowledge is a fundamental step to hospital management. On hospitals costs composition, consumption material item represents a meaningful parcel. At teaching hospitals, complex organizations, the consumption material costs management has been getting great importance. This work has been developed at Hospital das clínicas da faculdade de medicina de ribeirão Preto da Universidade de SÃO PAULO. The targets were: to characterize the managers from auxiliary and productive costs centers; to verify the consumption material costs on direction dimension, planning and controlling; to verify the information use available by the institution about consumption material costs; to identify the managers\' knowledge about elementary cost concepts and about consumption material with greater financial impact on cost center program. The studied group was formed by managers from auxiliary and productive costs centers. Forty responsible people participated of the research. A questionnaire which included LIKERT scale was applied having 29 affirmatives. There was female sex prevalence among the participant managers (70%); 65% were health professionals; 80% has been graduated for more than 15 years; 87,5% has been actuating for more than 10 years at the hospital, showing experience in the sector;82,5% has been in the function for less than 15 years; 70% without administration expertise, health management or service management, nevertheless ,57,5% said they had another technical title. From the affirmatives, in average, 55% presented manager\'s answer coherently with adequate management consumption material cost. According to the theme importance, we understand that this index is low, without possibility of comparing with other parameters on available literature. Planning and controlling are the costs management functions with consumption materials more developed by the managers, while the direction function pointed to less rigorous practices. The managers presented little knowledge about elementary hospital costs concepts. They demonstrate to know the consumption material with greater financial impact on costs programming centers on their responsibility. The available institution information is not well used, not being well understood and, according to the answers, they don\'t represent the area reality. This result improvement requires better managers\' qualification and awareness from costs centers and also institutional management system improving, in a way that a greater autonomy and managers\' responsibility are provided.

The subject of thesis is elaboration of a calculation model of a product, which will serve for the purposes of supply-demand management and customer acquisition. The calculation model is intended for engineering company, which can use it for calculation of simple to moderately complex products.

Purpose: This thesis’ purpose is to identify a CLSC model of flat glass, including actors,waste sources, and what can be done with recycled flat glass. In addition, this researchaims to propose a cost structure of a flat glass CLSC. Thus, this thesis’ research questions(RQ) are: RQ1: How can closed-loop supply chains (CLSC) for the purpose of flat glasslook like? RQ1.A: What actors are a part of a flat glass CLSC? RQ1.B: What are thewaste sources of flat glass in a flat glass CLSC? RQ1.C: What are the uses of flat glassas secondary material? RQ2: How can a cost structure for a closed-loop supply chain(CLSC) for the purpose of flat glass look like?  Method: For this purpose of this thesis the researchers chose to employ a pragmatistresearch philosophy. The thesis is an exploratory qualitative study using an abductiveapproach. A case study strategy was used, and data was collected through semi-structuredinterviews and a literature review. Seven interviews were conducted with the six casecompanies. Findings: A flat glass CLSC consists of three phases: manufacture, use, and secondary(raw) material. The main actors are float glass manufacturer, flat glass processor/refiner,flat glass distributor, construction and demolition company, flat glass recycler, and freighthauler. Sub-actors of a flat glass CLSC are raw materials supplier, government, thirdparty contractors, container glass manufacturer, and glass wool manufacturer. Secondarymaterial occurs during flat glass manufacturing, distribution/transport, construction, anddemolition. It can be divided into three types, i.e., pure, high quality cut-offs,contaminated flat glass, and end-of-use flat glass. The possible uses of flat glass assecondary material are float glass, container glass, and glass wool manufacturing. Thecost structure for a flat glass CLSC divides cost elements into the three phases of a flatglass CLSC and six supply chain cost categories, which include manufacturing cost,distribution cost, warehousing cost, administration cost, capital cost, and installation cost. Theoretical Implications: This master’s thesis helps in adding to two research areas: flatglass and CLSC. By reviewing existing literature and conducting the case studies inChina, Germany, and Norway, the researchers can reflect the current practices of flat glassCLSCs in different countries, thereby adding to existing scientific research to close theresearch gap of flat glass CLSCs. Practical Implications: This master’s thesis contributes to practice by providing a flatglass CLSC model and cost structure which can be used as a starting point of developinga flat glass CLSC and its cost structure. In addition, this thesis is connected to anotherbigger research project in collaboration with the Linnaeus University and the city ofVäxjö, the findings from this thesis are beneficial for improving the situation of flat glassin Sweden. Societal Implications: By researching circularity in CDW, this master’s thesis helps notonly the city of Växjö but also other Swedish cities to improve the situation of flat glassand strive towards a full circular economy, further contributing to an increase insustainability in Sweden.