Förädlingsvärdemodellen har enligt tidigare forskning möjlighet att redovisa företags hållbara ansvarstagande på ett systematiskt och reglerat sätt vilket gör arbetet med hållbarhet möjligt att revidera och jämföra. Studiens syfte är att empiriskt testa en modifierad förädlingsvärdemodell och analysera svenska börsföretags förädlingsvärde fördelat mellan fyra hållbarhetsdimensioner. Vidare är syftet att se om skillnader i fördelningen av förädlingsvärdet finns mellan företag i olika storlekar och branscher.   Studien har gjorts genom kvantitativ metod och deduktiv ansats. Som tillvägagångssätt har innehållsanalys av företagens årsredovisningar valts. För att bearbeta och presentera datan har genomsnittsvärden och tabeller tagits fram.   Studiens empiriska resultat visar att svenska börsföretags hållbara ansvarstagande skiljer sig åt beroende på företagsstorlek och bransch. Slutsatser som dras är bland annat att stora företag tar ett större hållbarhetsansvar än små och medelstora företag samt att branscherna teknologi, hälsovård och industri är de branscher som tar det största hållbara ansvarstagandet.   Studiens praktiska resultat är att förädlingsvärdemodellen empiriskt testats och visat sig kunna användas för att analysera företags hållbara ansvarstagande. Det teoretiska resultatet är att skillnader i hur svenska börsföretag fördelar sina förädlingsvärden kan förklaras genom intressentteorin, legitimitetsteorin och enterpriseteorin. Förslag till fortsatt forskning är att testa modellen på fler företag i Sverige och i andra länder samt att testa beroendet mellan fördelningen, storlek och bransch. / The value added statement is a model that makes the sustainable responsibility taken by companies able to audit and compare in a systematic and regulated way. This study aims to empirically test a modified value added statement and analyze the Swedish listed companies value added distributed between the four dimensions of sustainability. Furthermore, the purpose is to see whether there are differences in the distribution of value added between companies of different sizes and industries.   The study is conducted with quantitative method, a deductive approach and content analysis of annual reports. To process and present the data, the average values ​​and tables have been produced.   The results shows that the model can be used to measure the listed Swedish companies' sustainable responsibility. The results also shows differences between small and medium-sized enterprises and large companies, and between companies in different industries. Conclusions that are drawn are that large companies and the industries technology, healthcare and industry are taking the biggest sustainable responsibility.   Suggestions for future research is to test the model on other companies in Sweden and in other countries. Other suggestions is to test the relations between the variables. The study's contribution is that the value added statement is empirically tested and proved to be useful to see the companies’ sustainable responsibility. The study also shows that the model can be used to see differences between companies of different size and industry, which can be explained by the stakeholder, legitimacy and enterprise theory.

On title page: MPhil (Value Analysis and Policy Formulation). / Thesis (MPhil)--Stellenbosch University, 2002. / ENGLISH ABSTRACT: This thesis is a study in the field of organisational decision making. The focus is on decision making where the organisation is the unit of analysis (as opposed to the individual). It is a systemic approach rather than a behavioural or personal approach. The methodology employed is a conceptual study, which comprises the description and discussion of four models of decision making. Each model is discussed individually. The models date from the late 1940's to the middle 1970's and are known as the 'rational', 'procedural', 'political' and 'anarchic' models of organisational decision making. In conclusion, a major problem in the understanding of organisational decision making is discussed. This problem relates to how generic organisational decision making activity can be understood, without having to consider the behavioural features of decision making. / AFRIKAANSE OPSOMMING: Hierdie tesis is 'n studie op die gebied van besluitneming in organisasies. Die fokus is op besluitneming, waar die organisasie die eenheid van ontleding is (en nie die individu nie). Die benadering is sistemies eerder as 'n gedragsbenadering of persoonlike benadering. Die metodologie is 'n konseptuele studie en behels die verduideliking en bespreking van vier modelle van besluitneming. Elke model word individueel bespreek. Die modelle dateer vanaf die laat 1940' s tot die middel 1970' s en staan onderskeidelik bekend as die 'rasionele', 'prosedurale' , 'politieke' en 'anargiese' modelle van organisatoriese besluitneming. Ten slotte word 'n beduidende probleem rakende die verstaan van besluitneming in organisasies bespreek. Hierdie probleem hou verband met hoe generiese organisatoriese besluitnemingsaktiwiteit verstaan kan word, sonder om te hoef verwys na die gedragsaspekte van besluitneming.

Thesis (PhD (Statistics))--University of Stellenbosch, 2010. / ENGLISH ABSTRACT: In extreme value theory (EVT) the emphasis is on extreme (very small or very large) observations. The crucial parameter when making inferences about extreme quantiles, is called the extreme value index (EVI). This thesis concentrates on only the right tail of the underlying distribution (extremely large observations), and specifically situations where the EVI is assumed to be positive. A positive EVI indicates that the underlying distribution of the data has a heavy right tail, as is the case with, for example, insurance claims data. There are numerous areas of application of EVT, since there are a vast number of situations in which one would be interested in predicting extreme events accurately. Accurate prediction requires accurate estimation of the EVI, which has received ample attention in the literature from a theoretical as well as practical point of view. Countless estimators of the EVI exist in the literature, but the practitioner has little information on how these estimators compare. An extensive simulation study was designed and conducted to compare the performance of a wide range of estimators, over a wide range of sample sizes and distributions. A new procedure for the estimation of a positive EVI was developed, based on fitting the perturbed Pareto distribution (PPD) to observations above a threshold, using Bayesian methodology. Attention was also given to the development of a threshold selection technique. One of the major contributions of this thesis is a measure which quantifies the stability (or rather instability) of estimates across a range of thresholds. This measure can be used to objectively obtain the range of thresholds over which the estimates are most stable. It is this measure which is used for the purpose of threshold selection for the proposed PPD estimator. A case study of five insurance claims data sets illustrates how data sets can be analyzed in practice. It is shown to what extent discretion can/should be applied, as well as how different estimators can be used in a complementary fashion to give more insight into the nature of the data and the extreme tail of the underlying distribution. The analysis is carried out from the point of raw data, to the construction of tables which can be used directly to gauge the risk of the insurance portfolio over a given time frame. / AFRIKAANSE OPSOMMING: Die veld van ekstreemwaardeteorie (EVT) is bemoeid met ekstreme (baie klein of baie groot) waarnemings. Die parameter wat deurslaggewend is wanneer inferensies aangaande ekstreme kwantiele ter sprake is, is die sogenaamde ekstreemwaarde-indeks (EVI). Hierdie verhandeling konsentreer op slegs die regterstert van die onderliggende verdeling (baie groot waarnemings), en meer spesifiek, op situasies waar aanvaar word dat die EVI positief is. ’n Positiewe EVI dui aan dat die onderliggende verdeling ’n swaar regterstert het, wat byvoorbeeld die geval is by versekeringseis data. Daar is verskeie velde waar EVT toegepas word, aangesien daar ’n groot aantal situasies is waarin mens sou belangstel om ekstreme gebeurtenisse akkuraat te voorspel. Akkurate voorspelling vereis die akkurate beraming van die EVI, wat reeds ruim aandag in die literatuur geniet het, uit beide teoretiese en praktiese oogpunte. ’n Groot aantal beramers van die EVI bestaan in die literatuur, maar enige persoon wat die toepassing van EVT in die praktyk beoog, het min inligting oor hoe hierdie beramers met mekaar vergelyk. ’n Uitgebreide simulasiestudie is ontwerp en uitgevoer om die akkuraatheid van beraming van ’n groot verskeidenheid van beramers in die literatuur te vergelyk. Die studie sluit ’n groot verskeidenheid van steekproefgroottes en onderliggende verdelings in. ’n Nuwe prosedure vir die beraming van ’n positiewe EVI is ontwikkel, gebaseer op die passing van die gesteurde Pareto verdeling (PPD) aan waarnemings wat ’n gegewe drempel oorskrei, deur van Bayes tegnieke gebruik te maak. Aandag is ook geskenk aan die ontwikkeling van ’n drempelseleksiemetode. Een van die hoofbydraes van hierdie verhandeling is ’n maatstaf wat die stabiliteit (of eerder onstabiliteit) van beramings oor verskeie drempels kwantifiseer. Hierdie maatstaf bied ’n objektiewe manier om ’n gebied (versameling van drempelwaardes) te verkry waaroor die beramings die stabielste is. Dit is hierdie maatstaf wat gebruik word om drempelseleksie te doen in die geval van die PPD beramer. ’n Gevallestudie van vyf stelle data van versekeringseise demonstreer hoe data in die praktyk geanaliseer kan word. Daar word getoon tot watter mate diskresie toegepas kan/moet word, asook hoe verskillende beramers op ’n komplementêre wyse ingespan kan word om meer insig te verkry met betrekking tot die aard van die data en die stert van die onderliggende verdeling. Die analise word uitgevoer vanaf die punt waar slegs rou data beskikbaar is, tot op die punt waar tabelle saamgestel is wat direk gebruik kan word om die risiko van die versekeringsportefeulje te bepaal oor ’n gegewe periode.

Thesis (MBA)--Stellenbosch University, 2004 / ENGLISH ABSTRACT: Value added is the wealth that a reporting entity has been able to create by its own and its employees' efforts. A Value Added Statement (VAS) reports on how this value added is shared between employees, providers of capital, the state and reinvestment. In order to put wealth created by an organization in proper perspective, the users of VAS should be able to compare the results in a statement of an entity over a given period of time to evaluate trends and should furthermore be able to compare the statements of various companies in order to determine the relative performance of a company in the creation of wealth. Little empirical work has been done on Value Added Statements in South Africa resulting in a lack of standards or benchmarks against which to judge/compare the value-added data and ratios of different entities. The aim of this study was to contribute towards creating a data bank, which ultimately will be used in setting industry standards. This study was limited to 65 companies, which published Value Added Statements for five or more consecutive years and disclosed the number of employees during the period 1977 to 2000. The research is of an exploratory nature and it was decided to focus on the following aspects of a Value Added Statement in order to calculate standards or benchmarks: (a) Common size Value Added Statements. (b) Compound growth rates for the different elements of a Value Added Statement. (c) Annual growth rates of sales/employee, salaries and wages/employee and valueadded/ employee. Certain trends were identified. / AFRIKAANSE OPSOMMING: Toegevoegde waarde is die rykdom wat 'n verslaggewende eenheid skep deur eie en werknemers se pogings. Toegevoegdewaardestate (TWS) doen verslag oor hoe hierdie toegevoegde waarde gedeel word tussen die werknemers, kapitaalvoorsieners, die staat en herinvestering. Ten einde die rykdom wat deur 'n organisasie geskep is in toepaslike perspektief te sien, moet die gebruikers van TWS hierdie resultate, kan vergelyk oor 'n gegewe tydperk ten einde tendensie-ontledings te kan doen. Verder moet die gebruikers van TWS 'n vergelyking kan maak tussen die state van verskillende maatskappye om sodoende die relatiewe prestasie in die skepping van rykdom te evalueer. In Suid-Afrika is min proefondervindelike navorsing gedoen oor TWS, met die gevolg dat daar 'n gebrek aan standaarde of beginpunte is waarteen die toegevoegde waarde data en verhoudings van verskillende maatskappye gemeet kan word. Die doel van hierdie studie is om by te dra tot die databank wat uiteindelik gebruik sal word in die daarstelling van bedryfstandaarde. Die studie is beperk tot 65 maatskappye wat TWS vir 'n tydperk van vyf of meer opeenvolgende jare gepubliseer het asook die hoeveelheid werknemers vir die tydperk 1977 tot 2000 bekend gemaak het. Die navorsing is ondersoekend van aard en daar is gefokus op die volgende aspekte in die daarstelling van standaarde en beginpunte in 'n Toegevoegdewaardestaat: (a) Gemene grootte Toegevoegdewaardestate. (b) Saamgestelde groeikoers vir die verskillende komponente van TWS. (c) Jaarlikse groeikoers in toegevoegde waarde, verkope/werknemers, toegevoegde waarde/werknemers en salarisse en lone/werknemers. Sekere tendensies is geidentifiseer.

Thesis (MBA)--Stellenbosch University, 2001. / ENGLISH ABSTRACT: "Value adding process design" entails two underlying concepts, namely "business process" and "value adding": Business process: According to Dr Michael Hammer (Hammer, 1999), the recognised father of process thinking, a business process is an "organised group of related activities that together create customer value". The focus in the process is not on individual units of work, which by themselves accomplish nothing for a customer, but rather on an entire group of activities that, when effectively brought together, create a result that customers value. Value adding: The concept of "value adding" can be defined in different ways depending on the receiver of the value (shareholders, customers or employees). From a shareholder perspective, value adding can be measured by using EVA (Economic Value Added). EVA is a measure of economic profit generally meaning that a positive EVA indicates that value has been created, whereas a negative EVA means value has been destroyed. The perspective from which process improvement is addressed is the value that is added for the customer, but always with the constraint of not negatively impacting the EVA of the organisation. Value adding process design: "Value adding process" design entails the design of a business process or interrelated business processes to ensure that employee and customer needs are satisfied, whilst creating value for shareholders. The objective of this study is to develop a methodology and supporting tools to enable a organisation to make the transition from being task focused to becoming a truly process organisation. The approach that is proposed is the Rynmar VAP Diagnostic Tool. The approach consists of 5 phases, best explained by the metaphor of building a house: • Setting the stage (phase 0) is identifying the need for a house, i.e. being unhappy with the current situation to an extent that one has the burning desire to change surrounding, even if it will cost a lot of time, effort and financial resources. • Visioning (phase 1) is drawing an artist impression of the house. It involves thinking what the new house should look like, for example do I want a Cape-Dutch house with thatched roof and white walls, or an Italian design with tiled roof and off-white walls. Visioning is the magnetic force that one holds on to whenever the question is asked: "Is it worth the effort?" • Design Process (phase 2) entails applying different techniques to draw an architectural design of the firstly the current processes, followed by the future process that will meet the different aspects of the vision. • Prototype & Build (phase 3) involves firstly building a small scale model of the house to test and improve the design made in phase 3, followed by building the actual house. • Train & Implement (phase 4) firstly entails training the different people in the skills required by the new process design and then implementing the process under careful guidance of the project team, i.e. moving into the house. • Continuous Improvement (phase 5) involves continuously improving the process to ensure that incremental performance improvement is achieved, which will lead to a dramatic cumulative improvement over time. / AFRIKAANSE OPSOMMING: "Waarde toegevoeging proses ontwerp" behels twee onderliggende konsepte, naamlik "besigheidsproses" en "waarde toevoeging": Besigheidsproses: Volgens Dr Michael Hammer (Hammer, 1999), die erkende vader van prosesdenke, kan 'n besigheidsproses definieer word as 'n georganiseerde groep van aktiwiteite wat gesamentlik waarde skep vir 'n kliënt. Die fokus in die proses is nie op individuele komponente van werk nie, wat individueel niks vir die gebruiker kan vermag nie, maar eerder op 'n geïntegreerde groep van aktiwiteite wat, indien effektief gegroepeer word, waarde skep vir 'n kliënt. Waarde toevoeging: Die konsep "waarde toevoeging" kan op verskillende maniere gedefinieer word afhangende van die ontvanger van die waarde (aandeelhouers, kliënte of werknemers). Vanuit die perspektief van 'n aandeelhouer word waarde toevoeging gemeet deur gebruik te maak van EVA ("Economic Value Added'). EVA is 'n maatstaf van ekonomiese wins, wat daarop neerkom dat 'n positiewe EVA aandui dat waarde geskep (toegevoeg) is, terwyl 'n negatiewe EVA beteken dat waarde verwoes is (waardevermindering). Prosesverbetering word gevolglik daarop gerig om waarde toe te voeg vir 'n kliënt, maar altyd onderhewig daaraan dat dit 'n positiewe impak op die EVA van die organisasie sal hê. Waarde toegevoegde proses ontwerp: "Waarde toegevoegde proses ontwerp" behels die ontwerp van 'n besigheidsproses of verwante besigheidprosesse wat sal verseker dat daar aan die behoeftes van werknemers en kliënte voldoen word en terselftertyd dat waarde geskep word vir aandeelhouers. Die doelwit van hierdie studie is om 'n metodologie en ondersteunende gereedskap te ontwikkel wat 'n organisasie in staat stel om die transformasie te maak van 'n taak-georiënteerde na 'n ten volle proses-georiënteerde organisasie. Die benadering wat voorgestel word is die Rynmar VAP model. Die benadering bestaan uit vyf fases en kan verduidelik word aan die hand van die metafoor om 'n huis te bou: • Definieer 'n platform vir verandering (fase 0) is om die behoefte te identifiseer om 'n huis te bou, naamlik om ontevrede te wees met die huidige situasie tot so 'n mate dat 'n brandende begeerte bestaan om iets daaraan te doen, selfs al kos dit tyd, moeite en finansies. • Skep van 'n prosesvisie (fase 1) is om 'n kunstenaarsvoorstelling te maak van die huis. Dit sluit in hoe die nuwe huis moet lyk, byvoorbeeld 'n Kaaps-Hollandse huis met 'n grasdak en wit mure. 'n Visie is die magnetiese aantrekkingskrag wat 'n organisasie aan vasklou wanneer die vraag gevra word: "Is dit die moeite werd?" • Proses ontwerp (fase 2) behels die toepassing van verskillende tegnieke om 'n argitekstekening van eerstens die bestaande prosesse te maak, gevolg deur die ontwerp van toekomstige prosesse wat die visie sal verwesenlik. • Prototipering & bou (fase 3) behels die bou van 'n klein skaalmodel van die huis om die ontwerp te toets en verbetering aan te bring, gevolg deur die werklike bou van die huis. • Opleiding & implementering (fase 4) behels eerstens die opleiding van die betrokke partye, gefokus op die vaardighede wat benodig word om die nuwe proses te implementer. Vervolgens word die proses implementeer onder die waaksame oog van die projekspan, naamlik om in die huis in te trek. • Kontinue verbetering (fase 5) behels die kontinue verbetering van die proses wat sal verseker dat inkrementele verbetering behaal word, wat lei tot dramatiese verbetering opgebou oor tyd.

The present thesis explores how value can be created by fully automated vehicles as a transformational innovation. To do this, the value Framework by den Ouden (2012) is used to examine the user to research value creation from a sociological and psychological perspective. Different groups of consumers are interviewed, current premium vehicle drivers, current members of car sharing and CNDs, as well as experts. The study was carried out in Germany and Sweden, including one expert from the United States. Resulting from the study, autonomous vehicles are expected to create value from different perspectives and for different consumer groups, for example by allowing the driver to spend time on something else while travelling with the car. Furthermore, risks of automated vehicles in a value perspective are examined, such as safety issues and increased vehicle miles travelled. Concluding, this research adds up to den Ouden’s (2012) framework by adding the interconnectedness of different value perspective and applying it on the example of automated vehicles.

In context of the possibility of aging interventions leading to significant or radical extensions in human lifespan, this thesis seeks primarily to address the question of the value of life’s continuance to persons, as the most fundamental motivating factor behind the project specifically to extend life beyond the classic endogenous maximum span. In so doing, its chief focus will therefore be upon the nature of persons themselves, especially in terms of the structure of personhood as a category of being. Much of the investigation will therefore be of an ontological nature, with the nature of value itself, and the relation of value both to persons in particular, and living organisms and the natural realm in general, being a critical theme. The consideration of the latter cases is necessitated by the requirement to analyse the structure of persons in whole, and especially because the primary positive thesis is that persons are processes which are motivated at base by a conative driver which itself is constitutive of their being at all. The analysis of the nature and function of this primary driver of persons as processes, in context of its relation to their secondary instrumental valuation of themselves, which lies at the core of the thesis will generate the conclusion that life’s continuance constitutes an inalienable value to persons that is profound to the degree that it obtains irrespective even of their own evaluative judgements. This analysis suggests a grounding in the question of the manner in which persons arise from the category of other living organisms in general, and the manner in which these arise from the background matter in the universe. The latter will be analysed and the nature of the conative driver will be asserted to be a physical principle which is a defining condition of living organisms in general. Additionally, the analysis of the category of the natural will constitute a critical theme for other reasons, which involve the reliance by certain commentators in the discourse concerning the ethics of aging intervention and life extension upon assertions as to naturalness, and the ethics of human alteration of or interference with the natural, the sacred, the normal, and the given. These latter will be argued to constitute a cluster concept, which will be analysed and demonstrated largely to be lacking in soundness, validity and real cohesion. Further, common ethical arguments against the wisdom of radical life extension in the personal case will be analysed, and mostly found wanting. The core thesis represents a re-evaluation of the classic liberal concept of persons as selfconscious, autonomous, rational valuing agents. This classic analysis will be shown to be faulty in certain key respects, and a correction will be proposed along the lines mentioned above. The fact that these faulty aspects of the classic liberal position constitute key points of attack for conservative personhood theorists, and that the correction offered by the revised liberal version generates a picture of the stability of the value of persons to themselves (and therefore generally) that at least matches that of the various conservative positions (considered to be their main strength by their proponents), largely neutralises such critiques, as well as removes a key rationale for those opting for the conservative positions in their rejection of the general subjectivist liberal picture of personhood. The conservative conception of value in general, and the value of life and persons in particular is critiqued and found wanting. Aside from being commonly based upon a false conception of naturalness, in which supernatural entities, substances or beings are considered to operate, a significant aspect of the failure of this conservative picture arises from the false conception of persons as substantial in nature, or as substances. Accordingly, a critique of the concept of substance in universal ontology is conducted in the first section of the thesis, which will attempt to demonstrate the ontological primacy of process over substance.

Marketing literature has propagated “customer-participation” and “co-production” in the seller-buyer framework since the 1970s (Lovelock and Young 1979), yet marketing knowledge gaps exist in this area. Recent management research emphasise the need to re-evaluate how value is created for consumers and to consider the close nature of the interactions between buyers and sellers (Payne et al 2008). Vargo and Lusch’s (2004) proposed service-dominant logic reiterates this need, arguing that the “customer is always the co-creator of value”, as they are part of the system that delivers value. Understanding value co-creation is then important to management research, as it uncovers new opportunities to create “value” for customers. This also enables firms to formulate better pricing strategies. This thesis examines value co-creation attributes and how they may impact on the customer’s willingness to pay. Three studies utilising qualitative and quantitative methods have been conducted to address the research question. The first two studies employed qualitative methods to derive insights into value co-creation attributes from a comparative case study perspective under two different service contexts; the defence and healthcare industries. The third study, conducted under the higher education context, employed quantitative methods to gauge the impact of value co-creation attributes on the customers’ willingness to pay. The qualitative studies found six generic value co-creation attributes, while the quantitative study empirically verified the importance of value co-creation attributes and the fact that they may impact on the customer’s willingness to pay for a service. This thesis validates that value co-creation is important in service provision. As customers become increasingly informed and empowered, a deeper understanding of how customers co-create value with the firm is then central to marketing activities, specifically in how firms design and price their services. Therefore, this thesis contributes to marketing knowledge by proposing value co-creation attributes that have both theoretical and managerial implications.

The volatility model approach to forecasting Value at Risk is complemented with modelling of Expected Shortfalls using an extreme value approach. Using three models from the GARCH family (GARCH, EGARCH and GJR-GARCH) and assuming two conditional distributions, normal Gaussian and Student t’s distribution, to make predictions of VaR, the forecasts are used as a threshold for assigning losses to the distribution tail. The Expected Shortfalls are estimated assuming that the violations of VaR follow the Generalized Pareto distribution, and the estimates are evaluated. The results indicate that the most efficient model for making predictions of VaR is the asymmetric GJR-GARCH, and that assuming the t distribution generates conservative forecasts. In conclusion there is evidence that the commodities are characterized by asymmetry and conditional normality. Since no comparison is made, the EVT approach can not be deemed to be either superior or inferior to standard approaches to Expected Shortfall modeling, although the data intensity of the method suggest that a standard approach may be preferable.

Studien som har genomförts utgör en analys av vad byggentreprenörer värdesätter hos underentreprenörer i processen från utlysning till utfört arbete. Syftet med studien är att genom intervjuer av byggentreprenörer få kunskap om vad de värdesätter hos underentreprenörer under hela processen. På så sätt kan underentreprenörer få vetskap om förbättringsmöjligheter i processen. En kvalitativ undersökning har genomförts i vilken sekundärdata har samlats in genom vetenskapliga artiklar och böcker och primärdata har samlats in genom intervjuer med åtta byggentreprenörer. En semistrukturerad intervjumall har tagits fram där intervjuarna kan ställa följdfrågor och intervjupersonerna får möjlighet att reflektera. Intervjumallen är utformad utifrån studiens syfte och fakta avseende byggindustrins marknad som har samlats in genom vetenskapliga artiklar. Intervjuerna har påvisat olika faktorer och aktiviteter som är värdeskapande i processen. Då byggentreprenörer väljer vilka underentreprenörer de ska lämna anbudsförfrågan till är det främst relationen som är viktig. Relationen påverkas av personkemi och tidigare erfarenheter av samarbete och kvalitet. Vid hög konkurrens blir priset en viktigare faktor, då lämnar byggentreprenörer anbudsförfrågan till fler underentreprenörer för att få ett så lågt anbud som möjligt. Anbudet bör vara tydligt utformat där det framgår vad underentreprenören har räknat på. Många byggentreprenörer anser det värdeskapande att underentreprenörer utnyttjar den spetskompetens de besitter och kommer med förbättringsförslag i anbudet. Förslaget kan gynna alla parter i kedjan; beställare, byggentreprenör och underentreprenör. Då byggentreprenörer väljer vilken underentreprenör de ska anställa är priset alltid en betydande faktor. Dock är priset inte alltid avgörande. Hur samarbetet har fungerat i tidigare projekt kan vara minst lika viktigt, om inte viktigare. I produktionsfasen värdesätts kommunikation. Genom god kommunikation mellan inblandade parter kan missförstånd minskas och processer effektiviseras. På så sätt kan underentreprenörer leverera rätt kvalitet i rätt tid och till rätt pris. Engagemang, tillgänglighet, information och återkoppling är värdeskapande i hela processen. Genom att rapportera direkt vid förändringar kan hela projektet förbättras då onödiga kostnader kan undvikas. Vid avslut bör alla dokument lämnas in och utbildningar av hur installationen ska hanteras göras inom avsatt tid. / The purpose of the study is to find out what subcontractors can do to increase customer value in the process from announcement to delivered service. The customer in this study is the building contractor. By giving subcontractors the knowledge of how to improve their process, improvements for the construction industry in general can be made. The study is based on information from interviews with eight building contractors and information from scientific articles. Interviews have claimed that several factors and activities can create customer value. The relation between building- and subcontractors is a significant factor when building contractors choose who they will send an offer request to. In a competitive position the price is more important. In that case the building contractors will send out offer requests to a bigger number of subcontractors, to get the lowest bid possible. The bid should be clearly presented and show what is included. Most building contractors value when subcontractors exploit their expertise and propose improvements in the bid. The proposition could benefit all parties in the supply chain; the client, the building contractor and the subcontractor. The price is always a significant factor but interviews has claimed that it is not always crucial. Experiences of cooperation with the subcontractor in earlier project has proved to be as important. In production communication is important. Through good communication between all parties in a project misunderstandings can be reduced and processes improved. Commitment, accessibility, information and feedback are factors that is important through the entire process from announcement to delivered service. By reporting directly to any changes, the entire project is improved and unnecessary costs can be avoided. Upon completion of a project all documents must be submitted in time.