Verktyg för ekonomisk analys – ett stöd i Trading Area Wood:s effektiviseringsprojekt

Sammanfattning: Problem discussion: To be more competitive, Trading Area Wood is working on developing their suppliers in efficiency projects. However, they find it hard to motivate their suppliers to take part in the projects. Therefore, they need a way to show the suppliers the positive effects of participating in the efficiency projects. Moreover, Trading Area Wood has troubles to predict the economical outcome of the projects, which creates uncertainty when deciding if an efficiency action should be carried out or not. Hence, they need a method of focusing the project’s resources so that the best result can be achieved. Purpose: The purpose of the Master thesis is to develop a tool for economical analysis that shows the efficiency projects’ economical consequences and is useful on all of Trading Area Wood’s suppliers. Methodology: In order to develop a Tool for Economical Analysis, the authors first had to gain knowledge about IKEA’s organisation, purchasing process, and Trading Area Wood’s position and area of responsibility. This was done through an explorative and a descriptive study where data mainly were collected from interviews. Thereafter the authors gathered relevant theory for creating the Tool. The primary data from the interviews and the secondary data from the theory formed the base for the iterative process of developing the Tool for Economical Analysis. Conclusions: The authors have developed a tool, based on the financial key figure return on investment, showing economical consequences of the efficiency projects. The Tool consist of four components; a DuPont model, an iso-curve chart, measurements for overall equipment efficiency, and relevant key figures. The Tool’s design is general to make it useful on all of Trading Area Wood’s suppliers, but it is the level of co-operation between Trading Area Wood and the involved supplier that sets the limits to the Tool’s applicability