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A cost analysis of pallet flow in the Nordic region: a case study at SCA
Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
2012 (English)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

Background: While pallets bring many favorable contributions, the management of the pallet flow is complex, particularly in global companies. There are many overlooked, hidden and spread cost derived to the pallet flow. SCA have struggles with mapping Nordic region’s pallet flow cost.

Main Purpose and secondary objectives: Map the current pallet flow in IDC Falkenberg Nordic region and explore the chosen setting. Moreover, examine the appropriate theories in order to create a cost accounting model for the pallet flow. With the main purpose in hand, it might be possible to; calculate the costs of the various systems, compare the sell system versus the pallet pool system, investigate if a rental setting might be profitable to exercise and finally try to minimize the current pallet flow costs.

Methodology: A quantitative research method was chosen together with a case study design. Both probability and non-probability selection were chosen to gather empirical data.

Conclusions: The total cost for the Nordic pallet flow was estimated to be €660 000. The pallet pool system was the superior system and in average was the sell system 100% more expensive. In order for the rental setting to be profitably the rental fee has to decrease to €1.62 per pallet. The direct costs had the greatest impact on the total cost. In the thesis it was possible to minimize the direct costs for the pallet flow with 30%.

Place, publisher, year, edition, pages
2012. , 124 p.
Keyword [en]
Pallet flow, Pallet flow system, Pallet flow system costs, Pallet flow setting, Pallet pool system, Sell system, Rental sysstem, SCA, Cost accounting model
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-21222OAI: oai:DiVA.org:lnu-21222DiVA: diva2:545020
External cooperation
SCA
Subject / course
Business Administration - Other
Educational program
Business Administration and Economics Programme, 240 credits
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2012-08-17 Created: 2012-08-17 Last updated: 2012-08-17Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf