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Kvalitetsbristkostnader i materialanskaffningsprocessen: -En fallstudie på Holtab AB
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.
2015 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
Abstract [sv]

Bakgrund: Intresset för processer och framförallt utveckling eller förbättring av processer har på senare år ökat. Detta kan ha sin grund i att många företag har behållit föråldrade rutiner och processteg samtidigt som verksamheten utvecklats, något som resulterat i onödigt komplexa processer som påverkat företags ekonomiska och praktiska prestationer. En annan orsak kan vara att företagsklimatet blivit allt tuffare.

En process som under senare år fått ökat intresse inom företagvärlden samt kommer sätta stor prägel på denna uppsats är materialanskaffningsprocessen. Materialanskaffning beskrivs som en process innefattande samtliga de aktiviteter som krävs för att säkerställa att material tillförs en organisation.

Syfte: Syftet med denna uppsats är inledningsvis att kartlägga samt identifiera brister i Holtabs materialanskaffningsprocess. Vidare är syftet att komma med eventuella förslag till hur Holtab kan reducera kvalitetsbristerna i materialanskaffningsprocessen för att på så sätt minska företagets kvalitetsbristkostnader.

Metod: Denna uppsats är en fallstudie på Holtab AB. Studiens metod är i huvudsak kvalitativ med kvantitativa inslag. Uppsatsen har vidtagit en deduktiv forskningsansats med ett positivistiskt synsätt. Det empiriska materialet samlades in genom semi-strukturerade och ostrukturerade intervjuer samt en kvalitetscirkel. Vidare har uppsatsens teoretiska referensram baseras på litterära källor samt vetenskapliga artiklar.

Slutsatser: Holtabs materialanskaffningsprocess har beskrivits genom en processkartläggning. Vidare har författarna identifierat materialanskaffningsprocessens kvalitetsbristkostnader samt dess orsaker. Avslutningsvis har författarna tillsammans med medarbetare på Holtab AB tagit fram förbättringsförslag till de brister som identifierats.

Abstract [en]

Background: In the recent years, the interest of processes and especially the development or improvement of processes has increased. This may be because many companies have kept obsolete routines and process steps while the businesses have developed. As a result the processes have become unnecessarily complex and affect the companies’ financial and operational performance. Another reason may be that the business environment has become tougher. A process that in the recent years has received an increased interest in the business world and will put its mark on this essay is the material procurement process. Material procurement is described as a process including all activities necessary to ensure that all the required material is supplied to an organization. 

Purpose: The purpose of this essay is initially the map and identifies poor quality in Holtabs material procurement process. Further the purpose is to present suggestions on how Holtab can reduce their poor quality in order to reduce the company’s cost of poor quality.

Method: The following essay is a case study on Holtab AB. The study is mainly performed in the form of a qualitative study which is supplemented by some quantitative elements. The study emanated from a deductive standpoint with a positivistic approach. The empirical data were collected by the usage of semi-structured and unstructured interviews as well as a quality circle. Further the theoretical framework was collected by literature and scientific articles.

 

Conclusions: Holtabs material procurement process have been defined and mapped through process mapping. Furthermore have the authors identified cost of quality deficiencies and the causes behind said deficiencies. Finally the authors have derived and presented suggestions for improving Holtabs material procurement process by reducing the quality deficiencies and therefore the related costs.

Place, publisher, year, edition, pages
2015. , 137 p.
Keyword [sv]
Material procurement process, Materialanskaffningsprocessen, Ishikawa-diagram, process improvement, processförbättring, Kvalitetscirkel
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-44515OAI: oai:DiVA.org:lnu-44515DiVA: diva2:821856
External cooperation
Holtab AB
Subject / course
Business Administration - Other
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2015-06-16 Created: 2015-06-15 Last updated: 2015-06-16Bibliographically approved

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