Modell för fördelning av kostnader i lager

Sammanfattning: Distrilux International AB, a company within the Electrolux-group, works among other things with storing of products from other companies in the Electrolux-group. This rapport contains a cost analysis of the two Distrilux warehouses in Motala and Mariestad. The company offers five services in these warehouses, in-loading of products from a local factory and from external factories, storing, out-loading of products to Sweden (domestic) and for export. Since there has been some hesitation of the accuracy of the price-model of today, a master's thesis has been advertised. The purpose of the thesis has been to investigate the agreement of the price-model of today and the apportionment of the costing in warehouses. The main problem is to determine which activities is to be considered important in the price-model. Of interest is also an outline of the activities that take place in the warehouses and the time it takes to complete these activities. With this information it is possible to calculate the time and the costing for the five services, which is of big interest to the new price-model. The analysis of the activities in the warehouses follows mainly the ABC-theory, which is based upon the activities that occurs and the cost of these activities. The price-model of today is based upon the five services in-loading of products from the local factory or from external factories, storing and out-loading of products to Sweden or for export. The model considers for example number of products, rows of order, which product is handled and the volume of the product. The new model is completely based upon the calculated costing for each activity within respectively service. The new mode! also considers the choice of transportation and if the products are handled as a pallet or as single products. The difference of the apportionment of the costing between the price-model of today and the new price-model is fairly small. Nevertheless there is a important difference within the background of the two models. The new model has distinct explanations of the real costing, and is because of this more easy to follow up. There is no real explanation for the model of today, which is a source of insecurity when working with the mode!. In this thesis also a computer-model in Lotus 123 have been constructed, This for making it easier to use and understand the new price-model. Based upon a few simple questions, the model calculates the price of the handling of products in storage.