Processtiders påverkan på kalkyleringsresultatet

Detta är en Uppsats för yrkesexamina på grundnivå från Högskolan i Borås/Akademin för textil, teknik och ekonomi; Högskolan i Borås/Akademin för textil, teknik och ekonomi

Sammanfattning: The purpose of the thesis was to investigate how an enterprise pre-calculate correspond withthe measured post-calculate. This is important for the company as the product should not besold for a too low or at a too high price. The result of the study was focused on finding if thereare any driving factors and if there is any correlation between these factors which could havean affect on the process time. By finding these factors could lead to a better forecastedcalculation.The results of the study shows that the company has a good idea how long time it takes toproduce each product. However, the time study shows that the process time depends on witchoperator that manages the process. This can have an affect on the company’s product cost in anegative way and there will be variation in time for each process. Although there areprocesses which are overestimated or underestimated, this means that the predicted andmeasured results are consistent with some products. It is possible to reduce the variation inprocess time through standardization of process time as well as work methods for eachprocess.In the result chapter it is show two charts of the correlation between the width and rolling,which made the linear regression line. This regression line can be used to improve thecompany’s calculation.

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