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Kartläggning och kalkylering av processer på tillverkande företag : Process-, och kostnadskartläggning av en ompackningsprocess / Mappning and Calculation of Processes at Manufacturing Companies

Purpose: The purpose of this study is to map the costs linked to a repackaging process and to investigate how a repackaging process can be cost based. The study will answer the questions below: 1.        How can a process mapping be carried out? 2.       How can a cost mapping of a process be carried out? 3.       How should a repackaging process be cost based?   Method: To investigate the repackaging process is a case study where observations and interviews will be the information collection methods. The observation including timing of the repacking process. The interviews will be conducted to gain a deeper understanding of the cost that is involved in the repackaging. When all costs are collected from observation and interviews, this will be reported in a cost calculation table.    Result: The PDSA-cycle is a well-functioning tool when mapping processes, the model gives structure to the work through the four phases: Plan, Do, Study and Act. A process mapping is an important part of a cost mapping as it can be used as a checklist to detect all costs during all stages of the process. Markup percentage is a way for companies to be sure that the costs of a process are included in the sales price, the case company's final calculated markup percentage for this repacking process was 7.69%.   Implications: The study had been made includes already existing theories and no new research has been made. A new aspect of already existing theory has been clarified, the PDSA-cycle has earlier been explained as a tool in mapping process. This is something new for this study and it succussed. Organization can use this type of case study as a basis for discussion for mapping and improving repacking processes or similar processes. The research method with PDSA-cycle is generalized and can be used by other companies. Results and costs that is represented in this study are specified for the case company and should not be generalized to other organizations.    Limited: The study is conducted at a specific case company for a specific period. The study is therefore limited to investigate the repacking process, the repacking process costs that are included are directly linked to the actual repacking process on site. This means that cost affected by customs, warehouse costs and transport costs are excluded.     Keywords: process, mapping, repackaging process, purchasing, packaging, cost mapping, process times, calculation, markup percentage, PDSA-cycle.

Identiferoai:union.ndltd.org:UPSALLA1/oai:DiVA.org:hj-54012
Date January 2021
CreatorsEricsson, Sebastian, Kruse, Matilda
PublisherJönköping University, JTH, Logistik och verksamhetsledning
Source SetsDiVA Archive at Upsalla University
LanguageSwedish
Detected LanguageEnglish
TypeStudent thesis, info:eu-repo/semantics/bachelorThesis, text
Formatapplication/pdf
Rightsinfo:eu-repo/semantics/openAccess

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