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Anbudskalkyler under osäkra förutsättningar: En kvalitativ studie om kalkyler, riskbedömning och anbudsvillkor i bygg- och installationsföretag
Linnaeus University, School of Business and Economics, Department of Management.
Linnaeus University, School of Business and Economics, Department of Management.
Linnaeus University, School of Business and Economics, Department of Management.
2026 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Tender Costing under Uncertain Conditions : A Qualitative Study of Cost Estimation, Risk Assessment and Tender Terms in Construction and Installation Companies (English)
Abstract [sv]

Denna studie undersöker hur bygg- och installationsföretag använder anbudskalkyler när de prissätter projekt under osäkerhet. Fokus ligger på hur formell kalkylinformation kombineras med erfarenhetsbaserat omdöme och på hur omvärldsrelaterade risker identifieras, bedöms och hanteras i kalkylen, priset och anbudets villkor. Bakgrunden är att anbudspriset måste bestämmas innan projektets slutliga kostnader är kända, i en bransch präglad av materialprisförändringar, leveransstörningar och osäkra kostnadsprognoser.

Studien är en kvalitativ intervjustudie kompletterad med dokumentanalys. Materialet består av fem semistrukturerade intervjuer med företag inom bygg-, VVS- och elinstallation, samt av anbuds- och kalkyldokument från företagen. Materialet har analyserats genom en tematisk analys.

Resultatet visar att anbudskalkylen används som ett strukturerande och styrande underlag som i flera av företagen förs vidare i projektet, men att priset formas i en avvägning där kalkylinformation kombineras med erfarenhet och strategiska bedömningar. Omvärldsrelaterad risk hanteras sällan som en separat kalkylpost utan fördelas mellan påslag eller anbudsvillkor genom reservationer, indexreglering, prisbasmånad, giltighetstid och beslutet att räkna eller avstå. Möjligheten att använda villkor beror på kundtyp och upplevs av respondenterna som mer begränsad i offentlig upphandling, och konkurrensen sätter en gräns för hur mycket risk som kan prissättas. Studien bidrar därmed med en empiriskt grundad förståelse av hur kalkyler används i praktiken och av hur risk hanteras i anbudsarbete.

Abstract [en]

This study examines how construction and installation firms use tender calculations when pricing projects under uncertainty. It focuses on how formal cost information is combined with experience-based judgement and on how external risks are identified, assessed and managed in the calculation, in the price and in the conditions of the bid. The background is that the bid price must be set before the final costs of the project are known, in an industry marked by material price volatility, supply chain disruptions and uncertain cost forecasts.

The study is a qualitative interview study complemented by document analysis. The material consists of five semi-structured interviews with firms in construction, plumbing and electrical installation, together with tender and calculation documents from the firms. The material was analysed using thematic analysis.

The findings show that the tender calculation is used as a structuring and steering basis that, in several of the firms, is carried further into the project, while the price is formed through a trade-off in which cost information is combined with experience and strategic judgement. External risk is rarely handled as a separate item in the calculation, instead it is distributed between mark-ups, bid conditions such as reservations, index regulation, a price base month, validity periods and the decision whether to bid or decline. The scope for using conditions depends on the type of client and is experienced by respondents as more limited in public procurement, while competition limits how much risk can be priced. The study thereby contributes an empirically grounded understanding of how calculations are used in practice and of how risk is managed in tendering.

Place, publisher, year, edition, pages
2026. , p. 62
Keywords [en]
Tender calculation, cost estimating, management accounting, risk management, bid conditions, construction and installation firms, uncertainty
Keywords [sv]
Anbudskalkyl, kalkylanvändning, ekonomistyrning, riskhantering, anbudsvillkor, bygg- och installationsföretag, osäkerhet
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-149143OAI: oai:DiVA.org:lnu-149143DiVA, id: diva2:2093585
Subject / course
Business Administration - Management Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2026-08-20 Created: 2026-08-19 Last updated: 2026-08-20Bibliographically approved

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