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Modellutveckling och kostnadsanalys vid sortimentsexpansion på Staples Sweden AB: Vägen mot miljonen
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2013 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
Abstract [sv]

Bakgrund:                   För att stärka sin position på marknaden önskar Staples Sweden AB utöka sitt artikelsortiment till att omfatta 1 000 000 artiklar. För att möjliggöra sortimentsexpansionen behövs beslutsunderlag rörande hantering och kostnadsstruktur identifieras.

Syfte:                          Syftet med studien är att utveckla en modell vid val och utformning av distributionssätt för att föreslå en distributionsslösning. Syftet är också att genom en kostnadsanalys identifiera orderkostnadsstrukturen för den föreslagna distributionslösningen.

Metod:                        Vid genomförandet av studien tillämpades en fallstudiedesign. Det empiriska materialet samlades in genom intervjuer utförda på Staples Sweden AB.

Slutsats:                      Vid tillämpningen av modellen som utvecklades i studien framkom att distributionslösningen ska utgöras av direktleveranser, konsoliderade direkleveranser, ”cross-docking”, ”cross-docking” med buffert och traditionell lagerhållning. Orderkostnaden skiljde sig mellan distributionssätten där ”cross-docking” var billigast och direktleveransvarianterna var dyrast. 

Abstract [en]

Background:               To strengthen its position on the market, Staples Sweden AB seeks to expand its product range to include one million articles. The problem is that no one in the company knows how such a variety of items should be managed and how the structure of order costs would change. Based on these problems, the task for the study arose.

Purpose:                      The thesis aims to develop a model for the selection and design of distribution methods for proposing a solution that can manage one million articles. It also aims to identify the structure of order cost for the proposed solution through a cost analysis.

Methodology:             The study was conducted by applying a case study design. The empirical data were collected through interviews conducted at the Staples Sweden AB.

Conclusion:                 In the application of the developed model showed that the distribution solution should consist of direct shipping, consolidated direct shipping, cross-docking, cross-docking with buffer and traditional warehousing. Order cost differed between distribution where "cross-docking" showed to be the cheapest and direct shipping variants were the most expensive.

Place, publisher, year, edition, pages
2013. , 103 p.
Keyword [en]
Cross-docking, Drop-shipping, Inventory holding, Product range expansion, Distribution, Model building and Activity based costing
Keyword [sv]
Cross-docking, Direktleverans, Traditionell lagerhållning, Distribution, Sortimentsexpansion, Modellutveckling och Aktivitetsbaserad kalkylering
National Category
Social Sciences Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-26549OAI: oai:DiVA.org:lnu-26549DiVA: diva2:628550
Subject / course
Business Administration - Management Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2013-06-19 Created: 2013-06-14 Last updated: 2013-06-19Bibliographically approved

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