Analyzing the Background Information of an Activity-Based Costing System

The aim of this thesis was to analyze the background information of an activity-based costing system, which is being used in a domestic forest industry company. The reports produced by the system have not been reliable, and this has caused the utilization of the system to diminish. The study was initiated by examining the theory of activity-based costing. It was also discovered, that the system produces management accounting information and therefore also that theory was introduced briefly. Next the possible sources of errors were examined. The significance of these errors was evaluated and waste handling was chosen as a subject of further study. The problem regarding waste handling was that there is no waste compensation in current model. When paper or board machine produces waste, it can be used as raw material in the process. However, at the moment the product, which is being produced, at the time does not get any compensation. The use of compensation has not been possible due to not knowing the quantity of process waste. As a result of the study a calculatory model, which enables calculating the quantity of process waste based on the data from the mill system, was introduced. This, for one, enables starting to use waste compensation in the future.

De fundamento telluris; ex occasione Job. XXVI. v. 7

Invocatio: Divina favente gratia.

In Job. II:9

Dedicatio: Bartholomaeus Rönnbäck.

Performance characteristics of high performance liquid chromatography, first order derivative UV spectrophotometry and bioassay for fluconazole determination in capsules

The bioassay, first order derivative UV spectrophotometry and chromatographic methods for assaying fluconazole capsules were compared. They have shown great advantages over the earlier published methods. Using the first order derivative, the UV spectrophotometry method does not suffer interference of excipients. Validation parameters such as linearity, precision, accuracy, limit of detection and limit of quantitation were determined. All methods were linear and reliable within acceptable limits for antibiotic pharmaceutical preparations being accurate, precise and reproducible. The application of each method as a routine analysis should be investigated considering cost, simplicity, equipment, solvents, speed, and application to large or small workloads.

Comparing service contract prices of outsourcing partner

The main objective of this Master’s thesis is to find out which one of the two pricing models is the most cost-effective. In this thesis there are two companies that have made an outsourcing contract, in which they have a possibility to choose between two different pricing models. The first model is so called FTE (Full Time Employee) -based. The total cost will be based on the amount of outsourced person-workyears. The second pricing model is the transaction-based, in which the price will be formed according to the amount of transactions. Changing the pricing model from FTE-based to the transaction-based will also incur other costs. It is very important that these other costs are also taken into consideration, so that it is possible to determine the total costs of the pricing models. These other costs are direct costs, indirect costs and performance related costs of outsourcing. Activity based-costing (ABC) was used in order to find out the trues indirect costs of the outsourced processes. Performance related costs are related to quality, so Pareto-analysis was used to analyse the costs. Based on all of that, a framework for service related cost analysis was developed. Quality costs were almost impossible to quantify, so quality had to be taken into consideration in a qualitative way. Furthermore, considering only the indirect and direct costs in a quantitative way and quality costs in a qualitative way, it was possible to find a conditional solution for the research question.

Tuotannonsuunnittelu- ja -ohjausprosessin kehittäminen konepajayrityksessä

Tehdyssä kirjallisuus- ja teoriakatsauksessa vuosien 2006 - 2010 välisenä aikana, Keski-Suomessa toimivan konepajateollisuuden järjestelmätoimittajayrityksen toimeksiannosta, pyrittiin muodostamaan kokonaiskuva laajasta tuotannonsuunnittelun ja -ohjauksen aihealueesta. Perustutkimuskysymykset liittyivät ns. MPC-systeemiin, jolla tarkoitetaan sitä, että tuotannonsuunnittelu- ja ohjauskysymyksissä on huomioitava aina henkilöiden, organisaation, teknologioiden ja prosessien muodostama kokonaisuus. Operatiivisen johtamisen tehtävänä on yrityksen tuotteita koskevan kysynnän ja tarjonnan tasapainottaminen niin, että resursseja käytettäisiin ja tarvittaisiin mahdollisimman vähän vastattaessa kysyntään asiakasvaatimukset huomioiden. Tuotantostrategian pohjalta on voitava rakentaa MPC-systeemi, jonka avulla ja jota kehittäen tuotanto saavuttaisi sille asetetut suorituskykytavoitteet mm. kustannusten, laadun, nopeuden, luotettavuuden sekä tuottavuuskehityksen osalta. Työssä tarkasteltiin yleisen kolmitasoisen viitekehyksen kautta ”perinteisistä MPC-systeemien perusratkaisuista” hierarkkisia, suunnittelu- ja laskentaintensiiviä, MRP-pohjaisia sekä yksinkertaistamiseen ja nopeuteen perustuvia JIT/Lean -menetelmiä. Tämä viitekehys käsittää: 1) kysynnän- ja resurssien hallinnan, 2) yksityiskohtaisemman kapasiteetin ja materiaalien hallinnan sekä 3) tarkemman tuotannon ja hankintojen ohjauksen sekä tuotannon lattiatason osa-alueet. Johtamisen ja MPC-systeemien kehittämisen ”uusina aaltoina ja näkökulmina” raportissa käsiteltiin myös johtamisen eri koulukuntia sekä em. viitekehyksen pohjalta tarvittavia tietojärjestelmiä. Olennaisimpana johtopäätöksenä todettiin, että MRP-pohjaisten ratkaisujen lisäksi, etenkin monimutkaisia tuotteita tilausohjautuvasti valmistavien kappaletavarateollisuuden yritysten, on mahdollisesti hyödynnettävä myös kehittyneempiä suunnittelu- ja ohjausjärjestelmiä. Lisäksi huomattiin, että ”perinteisten strategioiden” rinnalle yritysten on nostettava myös tieto- ja viestintäteknologiastrategiat. On tärkeää ymmärtää, että täydellistä MPC-systeemiä ei ole vielä keksitty: jokaisen yrityksen tehtäväksi ja vastuulle jää ”oman totuutensa” muodostaminen ja systeeminsä rakentaminen sen pohjalta.

The relationship between first-order capabilities and online innovations. A comparative case study on the publishing sector.

The objective of this thesis was to study the relationship between firstorder capabilities and online innovations. First-order capabilities can be divided into market and technology capabilities, and they play an important role in the production of innovations. The study was carried out in publishing industry, where many changes have taken place in the online environment during the last few years. In the empirical research, four companies were studied, two magazine publishers and two newspaper publishers. The analysis was done in two phases; first every case was analyzed alone and then the cases were compared in cross-case analysis. The most important finding was the positive impact of market capability to the production of online innovations. The study also increased understanding about the relationship between market and technology capabilities and online innovations in general.

Customer Driven Order-to-Delivery Process

This thesis was made for a large forest industry company’s business segment. The purpose of the study was to improve the performance of the order-to-delivery process of the business segment. The study proceeded in three phases. The first phase was to define customer expectations in the market. The second phase was to analyse the performance and the operations of the order-to-delivery process, and to define any challenges or problems in serving the customers. The third and final phase was improving the performance of the order-to-delivery process, within the scope defined by the first two phases. The analysis showed that the delivery reliability is an essential but a challenging issue in the case company’s markets. On delivery reliability standpoint, the most challenging factors were the detected information flow distortions within the company as well as in the whole supply chain, and the lack of horizontal control over the multi-stage process.

Elinkaarimallintamisen sovelluskohteiden tunnistaminen yrityksissä

Tuotteen tai palvelun aiheuttamien ympäristövaikutusten arvioimiseksi on huomioitava koko elinkaari, eli kaikki vaiheet suunnittelusta, käytöstä poistoon. Elinkaariarviointi on tehokas työkalu tähän tarkoitukseen. Elinkaariajattelua voidaan ympäristövaikutusten lisäksi soveltaa myös kustannuksiin, jolloin pystytään löytämään aidosti kokonaiskustannuksiltaan edullisimpia vaihtoehtoja. Yritysten ei tarvitse nähdä ympäristöasioita tuotantoa haittaavina kuluerinä, vaan niitä voidaan käyttää myös lisäämään kilpailuetua ja voittoja. Ympäristövaikutusten määrittämisen lisäksi elinkaariarviointia voidaan käyttää mm. tuotekehityksen apuna, tuotannon optimoinnissa, markkinoinnissa sekä kritiikin torjunnassa. Hyvin tehty elinkaarikustannuslaskenta auttaa tunnistamaan tuotteen tai palvelun eri kustannuselementit, ja tätä kautta helpottaa säästötoimien kohdistamista. Tässä työssä kehitettiin viitekehys, minkä avulla voidaan löytää elinkaariarvioinnin ja elinkaarikustannuslaskennan sovelluskohteita, jotka toisivat mahdollista lisäarvoa tarkastelluille yrityksille. Menetelmää testattiin tapaustutkimuksella kahden esimerkkitapausyrityksen avulla. Molemmille tapauksille löydettiin useita erityyppisiä sovelluskohteita. Sovelluskohteiden toteutettavuudesta päättävät yritykset eikä sitä arvioida tässä työssä.

Product costing model for laser welded hollow core steel panels

The aim of the study was to create an easily upgradable product costing model for laser welded hollow core steel panels to help in pricing decisions. The theory section includes a literature review to identify traditional and modern cost accounting methodologies, which are used by manufacturing companies. The theory section also presents the basics of steel panel structures and their manufacturing methods and manufacturing costs based on previous research. Activity-Based costing turned out to be the most appropriate methodology for the costing model because of wide product variations. Activity analysis and the determination of cost drivers based on observations and interviews were the key steps in the creation of the model. The created model was used to test how panel parameters affect the costs caused by the main manufacturing stages and materials. By comparing cost structures, it was possible to find the panel types that are the most economic and uneconomic to manufacture. A sensitivity analysis proved that the model gives sufficiently reliable cost information to support pricing decisions. More reliable cost information could be achieved by determining the cost drivers more accurately. Alternative methods for manufacturing the cores were compared with the model. The comparison proved that roll forming can be more advantageous and flexible than press brake bending. However, more extensive research showed that roll forming is possible only when the cores are designed to be manufactured by roll forming. Due to that fact, when new panels are designed consideration should be given to the possibility of using roll forming.

Customer consciousness in the production process of a steel factory

The purpose of this thesis is to examine the level of customer consciousness of the production process employees in a steel factory and to investigate the methods of internal marketing in order to propose development practices to enhance the customer consciousness of the case company employees. The significance of the level of customer consciousness is discussed and practices already implemented affecting the level of customer consciousness in the company are examined. The literature review gives an insight to the role of customer consciousness in the CRM philosophy of a manufacturing company and examines the means of internal marketing in enhancing customer consciousness. In the empirical part of the study, the level and significance of customer consciousness is determined by conducting individual and focus group interviews. The interviews are also used to examine the practices that could function in enhancing the customer consciousness of the employees. Development suggestions to improve the level of customer consciousness in the production process are given based on the results. The level of customer consciousness is at a poor level in the production process and influences above all on work motivation and job satisfaction, but possibly on customer satisfaction as well. The enhancement of customer consciousness in the production process should be done e.g. by ensuring the distribution of right knowledge coherently to all of the employees, gathering large customer reference database to exploit in work and in training, using visual illustration in presenting the customer information, training proactively and letting the employees to participate in the customer oriented development activities. Customer satisfaction focused reward system can be considered.

Koivupintaisen havuvanerin kustannustehokkuuden parantaminen

Metsäteollisuuden kiristyvä kilpailutilanne ja globalisoituminen ajavat metsäteollisuusyritykset uuteen tilanteeseen. Säästöä ja tehokkuutta pyritään hakemaan kaikin keinoin ja kaikesta toiminnasta. Samalla kehitetään uusia liiketoimintamuotoja tukemaan jo olemassa olevia ja korvaamaan vanhentuneita. Uuden tuotteen lanseeraus ei aina käy kivuttomasti, eikä elinkaarensa alkuvaiheessa tuotteen valmistaminen välttämättä tuota toivottua taloudellista tulosta. Verrattain uuden vanerituotteen kustannustehokkuuden parantamisen tarve havaittiin myös kohdeyrityksessä. Kirjallisuuden perusteella selvitettiin kohdeyrityksen tilanteeseen soveltuvia menetelmiä tietyn vanerituotteen valmistuskustannusten alentamiseksi. Tavoitekustannuslaskenta, Kaizen-laskenta ja jatkuvan parantamisen periaatteet ovat yleisesti tunnettuja menetelmiä tuotteen valmistuskustannusten hallitsemiseen. Näitä menetelmiä sovellettiin työssä kohdeyrityksen tarpeen mukaisiksi, tavoitteena tietyn vanerituotteen valmistuskustannusten alentaminen. Aluksi paikallistettiin tuotteen kustannusten muodostuminen ja suurimmat kustannuksia aiheuttavat tekijät. Selvityksen pohjalta määritettiin konkreettisia kustannustehokkuutta parantavia toimenpiteitä. Raaka-aineen kulutuksen vähentäminen ja tuoterakenteiden optimointi havaittiin teoreettisten laskelmien perusteella tehokkaimmiksi valmistuskustannusten alentamiskeinoiksi.

Vårdande och icke-vårdande tröst

The aim of the thesis is, from a caring science perspective including a caring theology perspective, to illustrate the meaning of the phenomenon consolation and howconsolation relates to suffering and care. Two studies were completed where staff and elderly care receivers were interviewed and a third study focused on an analysis of consolation as it is presented in the Book of Job in the Old Testament. These studies deal with carers' experiences of consolation and consoling, elderly care receivers' experiences of consolation, and Job's experience of consolation. Phenomenology and hermeneutics form the basis for the methodological approach. A phenomenological- hermeneutic method, inspired by Paul Ricoeur, has been used for the text analyses. The thesis also covers significant aspects of poetical and religious texts. The metaphors that occur in the interview studies with the carers and the elderly are analysed in order to take care of the excess of meaning that, according to Ricoeur, can be expressed in metaphors. The result showfive overall meanings: The contradictory consolation, The bonding consolation, The mute and rigid consolation, The uncontrolled consolation and The restful consolation. A caring consolation is contradictory in the sense that it entails that the sufferer on the one hand passes on his or her suffering to someone else and on the other hand that the suffering can be returned to be suffered. Consolation can thus entail suffering. The bonding consolation is present, i.e. is with the sufferer and is based on that person's suffering. This consolation is characterised by a close fellowship, a feeling of being understood at a deeper level. The results also reveal a consolation that is mute and rigid. This consolation does not respond to the sufferer's experience of his or her suffering, is shapeless and therefore unable to follow the suffering. An example of a mute, rigid and non-caring consolation is the consolation of the friends in the Book of Job. This consolation is not capable of consoling because it does not correspond to where Job is, i.e. in his experience of his suffering. A caring consolation is also uncontrolled because it is on the one hand spontaneous and on the other hand helps the sufferer to lose control over the suffering. To lose control entails, amongst other things, the sufferer giving up trying to understand suffering and instead lets that which is incomprehensible be incomprehensible. A consoling and health-bringing rest in or from the struggle with suffering presents itself by giving up what in various ways is tied to the suffering. The result as a whole is interpreted from a caring science perspective with the following important concepts: caring relationship, faith, health and sacrifice. Consolation as health is considered on the basis of a theoretical model inspired by Katie Eriksson's ontological health model. The research is also illustrated from a philosophical-ethical perspective, mainly based on the work of Emmanuel Levinas. The findings are discussed in relation to previous research and also to caring science, society and care.

The figure of the earth, determined from observations made by order of the French King, at the polar circle: by Messrs de Maupertuis, Camus, Clairaut, Le Monnier, members of the Royal Academy of Sciences, the abbé Outhier, correspondent of the Academy, and Mr. Celsius, professor of astronomy at Upsal : translated from the French of M. de Maupertuis.

Digital reproduction, The National Library of Finland, Centre for Preservation and Digitisation, Mikkeli