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Skillnader mellan kalkylerade och verkliga byggkostnader: Analys av orsaker till avvikelser i produktionskalkyler
KTH, School of Architecture and the Built Environment (ABE), Civil and Architectural Engineering, Building Technology and Design.
KTH, School of Architecture and the Built Environment (ABE), Civil and Architectural Engineering, Building Technology and Design.
2012 (Swedish)Independent thesis Basic level (professional degree), 10 credits / 15 HE creditsStudent thesisAlternative title
Difference between calculated and actual cost : Analysis of the causes of deviations in the production calculations (English)
Abstract [sv]

Detta examensarbete är det avslutande momentet för programmet ”Byggteknik och Design” på ”Kungliga Tekniska Högskolan” i Haninge. Arbetet utfördes för byggföretaget Einar Mattsson Byggnads AB. Uppgiften var att ta reda på varför kalkylerade och verkliga kostnader för nybyggnadsprojekt skiljer sig. Studien baserades på produktionskalkylerna för fyra projekt och ntervjuer med minst en inblandad från varje projekt.   De fyra poster som påvisade de största negativa avvikelserna i produktionskalkylerna för respektive projekt identifierades och orsaker till att dessa projektspecifika poster avvek utreddes. Utöver detta jämfördes, mellan projekten, vanligt förekommande poster med negativa differenser. Orsakerna till avvikelserna för dessa gemensamt avvikande poster utreddes även.  Det slags fel som låg till grund för största delen av avvikelserna på de projektspecifika posterna var kalkyleringsfel. Undersökningen visar även att många enhetstider generellt är mer eller mindre felaktiga för företaget och att erfarenhetsåterföring därför är viktigt. Därför rekommenderas företaget t.ex. att lägga mer fokus på erfarenhetsåterföringen. 

Abstract [en]

This thesis is the final moment for the program “Byggteknik och Design” on ”Kungliga Tekniska Högskolan” in Haninge. The work was done for the construction company “Einar Mattsson Byggnads AB”. The task is to find out why the calculated and actual costs for building projects differ. The study is based on production estimates of four projects and interviews with at least one involved from each project.  The four entries that showed the largest negative deviations in the production estimates for each project were identified and the reasons why these project specific entries differed were investigated. In addition comparisons were made, among the given projects, of common entries with negative differences. The reasons for the deviations of these common deviating entries were investigated as well.  The kind of error that was the basis for most of the deviations in the project specific entries were errors in calculus. The survey also shows that the calculated times that are invested per unit of element are generally wrong for the company and that therefore feedback of experience is important. The company is therefore recommended, for instance, to put more focus on feedback of experience. 

Place, publisher, year, edition, pages
2012. , 36 p.
Keyword [en]
Calculation, production calculation, deviation, actual costs, calculated costs
Keyword [sv]
Kalkylering, produktionskalkyl, avvikelse, verkliga kostnader, kalkylerade kostnader
National Category
Civil Engineering
Identifiers
URN: urn:nbn:se:kth:diva-101676OAI: oai:DiVA.org:kth-101676DiVA: diva2:548497
External cooperation
Einar Mattsson Byggnads AB
Subject / course
Constructional Engineering and Design
Educational program
Bachelor of Science in Engineering - Constructional Engineering and Design
Uppsok
Technology
Supervisors
Examiners
Available from: 2012-08-31 Created: 2012-08-30 Last updated: 2013-03-06Bibliographically approved

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