This master’s thesis is performed at Department of Management and Engineering Linköping University, for Scania Omni at Scania Production Slupsk (S.P.S). Omni is responsible for development, manufacturing and marketing of city, suburban and intercity buses. After acquisition of the production unit in Slupsk in 2002 lower production cost per bus is possible. But without control over the organisation costs are rising due to late delivery fees and high stock levels. At the outset, the thesis included three clearly defined objectives: - Map the present situation at Scania Production Slupsk regarding material flow from supplier to assembly line including a part and storage analysis. - Benchmark the current routines at Scania Production Slupsk with other successful companies. Furthermore, conduct literature research in order to find theories and philosophies that support problem analysis and thesis solution. - Develop standard routines for material control methods (MCM) and material supply methods (MSM). A complimentary objective is to work as a catalyst during the time of the thesis. The mapping of the present situation showed that MCM and MSM are very tight connected to each other. It was questioned whether this structure was the best way to manage the material flow. After a parts and storage analysis, material was divided into different segments depending of price, consumption and movement. The benchmarking studies showed different ways to manage the material flow. Implementation of unit load, kanban and clear defined interface between departments showed potential to improve the material handling and increase effectiveness. New routines and part segment definitions described in a logistics manual (Appendix I) were made align with a comparison between previous and recommended definitions. The result showed that some parts needs to be controlled differently. Primary recommendations are that logistics manual shall be used when new parts are introduced into the Scala system. Responsible personnel are suppose to give suggestion concerning decision making of MCM and MSM and with help of the logistics manual the work can be more efficient, resulting in a material flow that is flexible and have potential for improvements. Secondary, to avoid material handling to some extent implementation of two-bin system is recommended. Additional recommendations regarding two-bin system is to handle material according to unit load, which enable FIFO, traceability and higher turn over rate

<p>This master’s thesis is performed at Department of Management and Engineering Linköping University, for Scania Omni at Scania Production Slupsk (S.P.S). Omni is responsible for development, manufacturing and marketing of city, suburban and intercity buses. After acquisition of the production unit in Slupsk in 2002 lower production cost per bus is possible. But without control over the organisation costs are rising due to late delivery fees and high stock levels. At the outset, the thesis included three clearly defined objectives:</p><p>- Map the present situation at Scania Production Slupsk regarding material flow from supplier to assembly line including a part and storage analysis.</p><p>- Benchmark the current routines at Scania Production Slupsk with other successful companies. Furthermore, conduct literature research in order to find theories and philosophies that support problem analysis and thesis solution.</p><p>- Develop standard routines for material control methods (MCM) and material supply methods (MSM).</p><p>A complimentary objective is to work as a catalyst during the time of the thesis.</p><p>The mapping of the present situation showed that MCM and MSM are very tight connected to each other. It was questioned whether this structure was the best way to manage the material flow. After a parts and storage analysis, material was divided into different segments depending of price, consumption and movement. </p><p>The benchmarking studies showed different ways to manage the material flow. Implementation of unit load, kanban and clear defined interface between departments showed potential to improve the material handling and increase effectiveness.</p><p>New routines and part segment definitions described in a logistics manual (Appendix I) were made align with a comparison between previous and recommended definitions.</p><p>The result showed that some parts needs to be controlled differently. Primary recommendations are that logistics manual shall be used when new parts are introduced into the Scala system. Responsible personnel are suppose to give suggestion concerning decision making of MCM and MSM and with help of the logistics manual the work can be more efficient, resulting in a material flow that is flexible and have potential for improvements.</p><p>Secondary, to avoid material handling to some extent implementation of two-bin system is recommended. Additional recommendations regarding two-bin system is to handle material according to unit load, which enable FIFO, traceability and higher turn over rate</p>

Proton Lighting AB tillverkar professionell belysning för skola, industri, butiker och offentliga miljöer. Proton Lighting har en årlig tillverkning av 400 000 armaturer i sin fabrik i Värnamo. En ökad global konkurrens medför ökad prispress, samtidigt som Proton Lighting önskar vara flexibla mot sina kunder och erbjuda konkurrenskraftiga leveranstider. För att öka sin konkurrenskraft på marknaden undersöker Proton Lighting möjligheterna till en effektivisering av monteringsprocessen. Monteringen av armaturer utförs idag av montörer självständigt vid enskilda monteringsbänkar. Armaturerna monteras och färdigställs till största del i en sekvens, av en och samma montör. Samarbete och interaktion mellan montörer är minimalt med nuvarande arbetssätt och kompentensvariationer är påtagliga. Montörerna ansvarar också för utförandet av stödjande aktiviteter kopplade till monteringen. Materialförsörjningen utförs idag till stor del av montörerna själva, allt från beställning av material, hämta plockartiklar till retur av material. Syftet med detta arbete är att undersöka möjligheterna till en förändrad monteringsprincip med tillhörande materialförsörjning som effektiviserar monteringsprocessen genom att minimera andelen stödjande aktiviteter kopplade till monteringen. En fallstudie genomfördes på Proton Lighting i syfte att belysa problembilden samt skapa en nulägesbeskrivning av verksamheten. Insamlad data har analyserats tillsammans med studiens teoretiska ramverk kring monteringssystem, materialhantering och produktivitet. Analysen visar att montörerna ägnar stor del av sin arbetstid åt stödjande aktiviteter kopplade till monteringen vilket skapar effektivitetsförluster. Resultatet för studien visar på att med förändrad monteringsprincip med tillhörande materialförsörjning är det möjligt att skapa en effektiviserad monteringsprocess. Utifrån studiens resultat presenteras åtgärdsförslag som adresserar Proton Lightings problembild, främst syftar de till att öka andelen tid som montörerna ägnar åt montering och färdigställande av armaturer. / Proton Lighting is a producer of professional luminaires used in public areas, schools, industry etc. 400 000 luminaires are produced every year at Proton Lightings factory in Värnamo, Sweden. An increased presence by global competitors has induced pressure on prices in the market, while Proton Lighting still wants to offer its costumer a wide variety in products and short lead time delivery. To stay competitive in the luminaire market, Proton Lighting is looking to make their assembly process more cost effective. Today’s assembly of luminaires is performed individually by operators at individual workstations. Each luminaire is assembled in one sequence by a single operator. There is a low presence of co-operation and interaction between operators with the present work procedure, and differences in performance and competence is evident. Operators is also responsible for supportive activities related to the assembling process. Material supply is largely handled by the operators themselves, from ordering material, gather material to returning old material. The purpose of this study is to investigate the possibility of changing the current way of assembling luminaires and supplying material. This will be done to minimize the number of supporting activities connected to the assembling of luminaires, which will result in a more cost-effective assembly. A case study was performed at Proton Lighting to shed light at the existing problems with today’s assembly process. Gathered data was analysed together with the available literature regarding assembly work, material supply and productivity. The analysis showed that the operators spent a lot of time performing supportive activities connected to the assembly work which creates losses in effectiveness. The result of the study shows that with changes to way of assembling luminaires and changing the way of supplying material an increase in effectiveness is generated. The study presents suggestions that addresses Proton Lightings problems related to existing assembly process. The suggestions focus on increasing the time that operators spend assembling luminaire.

In today’s fierce competitive global markets, customers are demanding adjustable lot sizes, shorter lead times, higher quality and flexibility; in short, they want it all. In order to stay competitive in the market, companies need to attain both customer satisfaction and cost reduction in production operations. Material Handling Systems (MHS) is the place to accomplish this goal, since they have a direct impact on production. Therefore, the aim of this study was to design an in-house MHS that could be efficient for the production it serves. With this intention, a case-study has been conducted in Bosch Rexroth Japan. During the study, the information gathered through various sources; interviews, observations and measurements. Further, the gathered data is evaluated according to main pillars of the theoretical framework, which includes design principles and physical elements, information and software, human and management. By analyzing the findings from literature review and empirical study, first problems and challenges related to MHSs are identified. Thereafter, possible features that the system should posses are elicited and a design is built out of the selected features. To conclude, the results show that the success is not solely depending on system’s physical attributes; on the contrary, it is more related to rapid and accurate information sharing within the system. Another vital element is the interaction between system and the people, who are utilizing and operating the system. In general terms, the research took MHS design problems from one-dimensional equipment selection processes and enriches them by adding information sharing, human and management angles to design steps.

During the spring of 2014, Johan Kooiker and Kashira Roil Beto, students in mechanical engineering at Linnaeus University carried out a degree project together with Husqvarna construction products Sweden AB. The topic of this project was "product development" to develop an automated system for assembling cold pressed segments. The project began with studying the current situation to get a clearer picture of the problem and finding out the requirements. The main requirements were studied and implanted in behaviour descriptions of the system. Later on ideas and concepts were generated, which then through rating and screening led to the final concept. The final concept was divided into subsystems and developed in details. The detail work included 3D cad models of unique components and selection of standard component. The final step was to build simple prototypes of the subsystems to test their functions. The prototypes of the subsystems accomplished the main requirements of the company and that led to future investment in final system.

Att handla med varor över internationella gränser influeras av såväl internationella regler och nationell lagstiftning. Studier har visat att såväl konventionella företag som statliga myndigheter har drivits till att lägga ut delar av sin verksamhet på externa parter. Många företag tillämpar detta för att uppnå fördelar, men en problematik som kan uppstå i samband med denna aktivitet är en förlorad kontroll över företags materielflöden. Att bibehålla en kontroll över materielflödet är betydande för statliga myndigheter vilket kräver samordning i hela kedjan samt att leveransvillkor som främjar kontroll tillämpas. Studien är en fallstudie med syfte att identifiera hur Incoterms® kan anpassas för att uppfylla relevanta krav för en statlig myndighet samt bidra till en ökad kontroll över företags inflöde av materiel. För att besvara syftet har semistrukturerade intervjuer utförs på de statliga myndigheterna Försvarsmakten (FM), Försvarets Materielverk (FMV) samt en fjärdepartslogistiker. Litteraturundersökningar genomfördes för att ta fram en teoretisk referensram som sedan tillsammans med empirin diskuteras och analyseras. Resultatet av denna studie visar att en statlig myndighet inte har samma förutsättningar som ett traditionellt företag vid val av leveransvillkor. De faktorer som kan påverkar en statlig myndighets val av leveransvillkor är; Förordningar, kontroll, tull, exportlicenser och försäkringar. Vidare är de leveransvillkor som kan tillämpas av statliga myndigheter och som främjar en kontroll på inkommande materielflöde FCA - Free Carrier samt FOB - Free on Board. / Trading across international borders is influenced by international rules and national legislation. Previous studies have shown that both conventional organizations and state authorities have been driven to outsource parts of their business. Many organizations apply this to gain benefits, but a problem that may arise in connection with this activity is loss of control over the inbound logistics. Maintaining control over inbound logistics is significant for state authorities and this requires coordination throughout the whole chain and that delivery terms that encourage control are applied. This thesis is a case study with the aim of identifying how Incoterms® can be adapted to meet relevant requirements for state authorities and contribute to increase control over the inbound logistics. In order to answer the purpose semi-structured interviews was conducted at the state authorities Swedish Armed Forces (FM), Swedish Defence Materiel Administration (FMV) and a fourth-party logistical. Through literature studies a theoretical framework was developed and then discussed together with the compiled empiricism. The results of this study show that a state authority does not have the same preconditions as a traditional company when choosing delivery terms. The various factors that can affect and influence the state authorities choice of delivery terms is; Regulations, control, customs duty, export licenses and insurance policies. Furthermore, the delivery terms that encourage control of a company’s inbound logistics and that can be applied by state authorities are FCA - Free Carrier and FOB - Free on Board

The purpose of this thesis is to develop a model that is going to be used when wanting to cost-effectively improve the productivity of material supply to assembly with consideration to improve ergonomics and quality of semi-finished products. For this approach a case company’s material supply and assembly station have been studied. By utilising interviews, observations, time measurements and the company’s archival records relevant data have been gathered to review the company’s current materials supply method and assembly station in order to compare it with new possible materials supply methods. A cost break down structure was made in order to identify the different cost drivers for the different materials supply methods. This facilitated the time measurements since they pointed out which operations/activities that should be studied. There were two main types of materials supply methods used in the comparisons, which were line stocking and materials kitting. Line stocking was the first alternative since it was their current material supply method. In materials kitting, the new material supply method, there was two sub types examined, kit carriers and kits in pallets. The conclusion was that that the kit carriers made it possible to improve the labour productivity of one assembly station and at the same time being cost-effective. The kit carriers did also improve the ergonomics for the assembler, but on the contrary worsened the ergonomics for the material handlers. It was also perceived by the assemblers and materials handlers that the quality of the materials was improved when using the kit carriers. / Syftet med det här examensarbetet är att utveckla en modell som kommer att användas när man kostnadseffektivt vill förbättra produktiviteten av materialförsörjningen till montering med hänsyn till att förbättra ergonomin och kvaliteten på halvfabrikats produkter. För denna uppgift har ett fallföretags materialförsörjning och en monteringsstation blivit studerade. Genom att använda intervjuer, observationer, tidmätningar och företagsdokument så har relevant data samlats in for att undersöka företagets nuvarande materialförsörjningsmetod och monteringsstation för att kunna jämföra de mot nya möjliga materialförsörjningsmetoder. Ett kostnadsstrukturträd gjordes för att kunna identifiera de kostnadsdrivare för de olika materialförsörjningsmetoderna. Detta underlättade tidmätningarna eftersom de pekade ut vilka operationer/aktiviteter som borde bli studerade. Det var två huvudsakliga materialförsörjningsmetoder som användes i jämförelserna, vilka var linje lagring och kittning av material. Linje lagring var det första alternativet eftersom det var deras nuvarande materialförsörjningsmetod. I kittningen av material, som var det nya alternativet, så var det två subtyper undersökta, kitvagnar och kit i pall. Slutsatsen var att kitvagnarna gjorde det möjligt att förbättra arbetsproduktiviteten i en monteringsstation samtidigt som den var kostnadseffektiv. Kitvagnarna förbättrade även ergonomin för montören men däremot försämrade den ergonomin för materialhanterarna. Det upplevdes också av montörerna och materialhanterarna att kvalitén av materialen förbättrades när kitvagnarna användes.

Permobil Produktion AB är världsledande tillverkare av elektriska rullstolar. Produktionsanläggningen i Timrå har verksamhet i två byggnader: en produktionslokal där stolarna monteras, anpassas och levereras till kund och ett produktionslager som förser monteringen med material. Dessa två byggnader ligger 600 meter separerade, vilket innebär slöseri i materialförsörjningen. Påfyllnadstiden av material från produktionslagret till produktionslinan är avtalad till fyra timmar. Syftet med arbetet är att minska ledtiden för påfyllning av material för att skapa ett jämnare produktionsflöde. Genom detta kan sekvensen som stolar tillverkas i låsas senare, vilket innebär att sekvensen kan optimeras. På grund av problem med saldodifferenser påbörjas stolar i produktionslinan som inte kan slutföras när materialbrist uppstår. Med en kortare ledtid för påfyllning av material kan man i större utsträckning undvika att plocka ur stolen från produktionslinan, vilket är en bidragande faktor till ryckigt flöde. I arbetet har en nulägesstudie genomförts för att skapa en förståelse för problemet. Därefter besöktes tre olika motormonteringar; Scania, Volvo Cars Engine och Volvo Group Trucks Operations för att skapa inblick i möjliga lösningar. Till sist utvecklades olika lösningar för lager- och produktionslokal. Arbetet har resulterat i tre lösningsförslag, varav ett är kortsiktigt och två långsiktiga. Samtliga innehåller ett materialtorg med plockyta placerad i produktionslokalen. De långsiktiga förslagen innefattar även smalgångslager med olika automationsgrad. Längsta ledtiden för materialpåfyllning är uppskattad till 56 minuter i samtliga lösningar. Lösningsförslagen presenteras för Permobil Produktion AB med återbetalningstider och rekommendationer på vidare arbete för att säkerställa utrymmeskrav med mer omfattande data. / Permobil Produktion AB is a world leading manufacturer of electric wheelchairs. The production site in Timrå consists of two main buildings: the production factory where chairs are assembled, customised and delivered to customer and the production warehouse that provides the production line with material. These two buildings are situated 600 meters apart which results in wastes in the material supply chain. The lead time of material refill, from warehouse to production line, is contracted to four hours. The purpose of this thesis is to reduce the lead time for material refill to create a more even production flow. Hereby, the sequence to manufacture chairs can be frozen later giving opportunity to optimise the sequence better. Due to problem with balance differences chairs are initiated at the production line without being possible to complete due to material shortage. With a shorter lead time for material refill more chairs will be possible to complete without being taken off the line which is a contributing factor to an uneven production flow. Included in the thesis work are an analysis of the current situation and visits to three engine assemblies, Scania, Volvo Cars Engine and Volvo Group Trucks Operations. This was to collect useful information about the problem and ways to solve it. Finally, solutions where developed for the warehouse and for the production. The thesis has resulted in three solutions, one-short term and two long-term solutions. All consisting of a supermarket for manual material picking placed next to the production line. The long-term solutions also include a narrow aisle warehouse with differing levels of automation. The longest lead time for material refill is estimated to 56 minutes for all solutions. The solutions are presented to Permobil Produktion AB accompanied with payback times and recommendations of further work to ensure restriction of areas with more comprehensive data.

<p>Landstinget i Östergötland upphandlar sedan 2001 samtliga godstransporter från externa leverantörer. Detta examensarbete har som syfte att inför en kommande transportupphandling 2006 utreda behovet av godstransporter och hur kostnaderna för dessa transporter ska fördelas inom Landstinget i Östergötland. Målet var att förenkla existerande avtal och ta fram en lösning på hur förändringar av transportnätet ska kunna hanteras med minimal administrativ arbetsinsats. Lösningen skulle också innebära att landstingets kostnader kunde hållas låga.</p><p>Studien har visat att det genom att standardisera transporttider går att förenkla transportavtalen avsevärt. Transportören erbjuds också större frihet att anpassa landstingets körningar till övriga uppdrag, vilket möjliggör lägre priser. Genom att införa enhetstaxa inom huvudorterna Motala, Linköping och Norrköping och ortstaxa för övriga verksamhetsorter kan avtalsförhandlingar i möjligaste mån undvikas, eftersom det redan i avtalet är stipulerat hur förändringar ska hanteras ekonomiskt.</p><p>Landstinget i Östergötland har ett köp-och-säljsystem där varor och tjänster interndebiteras varje enhet. Huvuddelen av landstingets transporter är av sådan art att de inte kan påverkas av den betalande enheten, till exempel måste medicinska prover skickas in till centrallaboratoriet dagligen. Eftersom den styrande effekten av internpriset då uteblir kan transportkostnaden istället tas på högre nivå, vilket minskar administrationsbehovet. Därför rekommenderas Landstinget i Östergötland att föra upp kostnaden från varje enskild enhet upp på centrumnivå.</p><p>Då flera enheter från olika centrum delar på en transport bör kostnaden fördelas efter en viktningsprocent där enheter av olika typ har olika vikt. En vårdcentral har till exempel större behov av en provtransport än vad en tandvårdsklinik har av att frakta post med samma transport. Därför ska också vårdcentralen betala mer för denna transport.</p><p>Transportavtalet föreslås upphandlas i fem olika delar: lättgodstransporter i Motala, Linköping, Norrköping och Övriga Östergötland, samt förrådstransporter. Centrum för lättgodsnätet blir Universitetssjukhuset i Linköping.</p><p>Genom att genomföra de föreslagna förändringarna bör Landstinget i Östergötland kunna effektivisera sin avtalshantering, samtidigt som möjligheten för låga kostnader finns.</p> / <p>The County Council of Östergötland (CCÖ) purchases since year 2001 all transportation of goods from external suppliers. The purpose of this report is to investigate the need for transportation of goods and how to distribute the costs for the transports within the CCÖ. The underlying reason is a new procurement in year 2006. The goal was to simplify the supplier contracts and find a solution to how to handle changes in the transportation net with minimal need for administrative work. The solution should also make it possible to keep transportation costs low.</p><p>The study has shown that it through standardisation of transport time limits is possible to achieve considerable simplifications of contracts. The transport supplier is also given more time space to adjust the CCÖ transports to those of other customers. This will reduce the transportation cost and make lower prices possible. By introducing a unified fare for transports within the main cities Motala, Linköping and Norrköping and a specified fare to each other town or village where CCÖ has any activity, time consuming contract negotiations can be avoided. This can be achieved thanks to the fact that it is stipulated in the contract how to economically handle changes.</p><p>CCÖ uses a buy-and-sell system where costs for goods and services are distributed through transfer pricing to each unit. The main part of the CCÖ transports is of a kind that is not possible for each unit to have any influence on. For example the laboratory tests must be sent daily to the central laboratory. Since the cost managing effect of the transfer price then is zero the transportation cost can be moved to a higher organisational level instead, which will reduce administrative work. Therefore, the CCÖ is recommended to move transportation costs from single units to centres.</p><p>When several units from different centres share one transport a percentage share should divide the cost where different types of units will have different shares. A health centre is in more need of a test transport, than a dental clinic is of transporting mail with the same transport. Therefore the health centre should pay a bigger part of the cost than the dental clinic.</p><p>The transportation contract is suggested to be divided into five parts: supply transports as one and transport of mail, tests and parcels in Motala, Linköping, Norrköping and Other Östergötland as the other four. The transportation centre for mail, tests and parcels will be the Linköping University Hospital.</p><p>By conducting the suggested changes the CCÖ should be able to make its contract handling more effective. By doing that, there is also a possibility for low costs.</p>

Landstinget i Östergötland upphandlar sedan 2001 samtliga godstransporter från externa leverantörer. Detta examensarbete har som syfte att inför en kommande transportupphandling 2006 utreda behovet av godstransporter och hur kostnaderna för dessa transporter ska fördelas inom Landstinget i Östergötland. Målet var att förenkla existerande avtal och ta fram en lösning på hur förändringar av transportnätet ska kunna hanteras med minimal administrativ arbetsinsats. Lösningen skulle också innebära att landstingets kostnader kunde hållas låga. Studien har visat att det genom att standardisera transporttider går att förenkla transportavtalen avsevärt. Transportören erbjuds också större frihet att anpassa landstingets körningar till övriga uppdrag, vilket möjliggör lägre priser. Genom att införa enhetstaxa inom huvudorterna Motala, Linköping och Norrköping och ortstaxa för övriga verksamhetsorter kan avtalsförhandlingar i möjligaste mån undvikas, eftersom det redan i avtalet är stipulerat hur förändringar ska hanteras ekonomiskt. Landstinget i Östergötland har ett köp-och-säljsystem där varor och tjänster interndebiteras varje enhet. Huvuddelen av landstingets transporter är av sådan art att de inte kan påverkas av den betalande enheten, till exempel måste medicinska prover skickas in till centrallaboratoriet dagligen. Eftersom den styrande effekten av internpriset då uteblir kan transportkostnaden istället tas på högre nivå, vilket minskar administrationsbehovet. Därför rekommenderas Landstinget i Östergötland att föra upp kostnaden från varje enskild enhet upp på centrumnivå. Då flera enheter från olika centrum delar på en transport bör kostnaden fördelas efter en viktningsprocent där enheter av olika typ har olika vikt. En vårdcentral har till exempel större behov av en provtransport än vad en tandvårdsklinik har av att frakta post med samma transport. Därför ska också vårdcentralen betala mer för denna transport. Transportavtalet föreslås upphandlas i fem olika delar: lättgodstransporter i Motala, Linköping, Norrköping och Övriga Östergötland, samt förrådstransporter. Centrum för lättgodsnätet blir Universitetssjukhuset i Linköping. Genom att genomföra de föreslagna förändringarna bör Landstinget i Östergötland kunna effektivisera sin avtalshantering, samtidigt som möjligheten för låga kostnader finns. / The County Council of Östergötland (CCÖ) purchases since year 2001 all transportation of goods from external suppliers. The purpose of this report is to investigate the need for transportation of goods and how to distribute the costs for the transports within the CCÖ. The underlying reason is a new procurement in year 2006. The goal was to simplify the supplier contracts and find a solution to how to handle changes in the transportation net with minimal need for administrative work. The solution should also make it possible to keep transportation costs low. The study has shown that it through standardisation of transport time limits is possible to achieve considerable simplifications of contracts. The transport supplier is also given more time space to adjust the CCÖ transports to those of other customers. This will reduce the transportation cost and make lower prices possible. By introducing a unified fare for transports within the main cities Motala, Linköping and Norrköping and a specified fare to each other town or village where CCÖ has any activity, time consuming contract negotiations can be avoided. This can be achieved thanks to the fact that it is stipulated in the contract how to economically handle changes. CCÖ uses a buy-and-sell system where costs for goods and services are distributed through transfer pricing to each unit. The main part of the CCÖ transports is of a kind that is not possible for each unit to have any influence on. For example the laboratory tests must be sent daily to the central laboratory. Since the cost managing effect of the transfer price then is zero the transportation cost can be moved to a higher organisational level instead, which will reduce administrative work. Therefore, the CCÖ is recommended to move transportation costs from single units to centres. When several units from different centres share one transport a percentage share should divide the cost where different types of units will have different shares. A health centre is in more need of a test transport, than a dental clinic is of transporting mail with the same transport. Therefore the health centre should pay a bigger part of the cost than the dental clinic. The transportation contract is suggested to be divided into five parts: supply transports as one and transport of mail, tests and parcels in Motala, Linköping, Norrköping and Other Östergötland as the other four. The transportation centre for mail, tests and parcels will be the Linköping University Hospital. By conducting the suggested changes the CCÖ should be able to make its contract handling more effective. By doing that, there is also a possibility for low costs.