This thesis will investigate what kind of costs companies take into consideration when doing their estimation of costs before initiating trade with China. Further the thesis will study how these estimations match up with the actual costing that can be seen afterwards and investigate what the explanation of potential variations could depend on. The thesis will also answer how the characteristics of the companies and the products affect the costing development.
Contents
1. INTRODUCTION
1.1 BACKGROUND
1.2 PROBLEM DISCUSSION
1.3 RESEARCH QUESTIONS
1.4 PURPOSE
1.5 LIMITATIONS
1.6 TIME PLAN
1.7 DISPOSITION
2. METHODOLOGY
2.1 SCIENTIFIC PERSPECTIVE
2.1.1 Positivism
2.1.2 Hermeneutics
2.1.3 Our scientific perspective
2.2 SCIENTIFIC APPROACH
2.2.1 Deduction
2.2.2 Induction
2.2.3 Our scientific approach
2.3 RESEARCH METHOD
2.3.1 Quantitative method
2.3.2 Qualitative method
2.3.3 Our research method
2.4 CASE STUDY
2.5 SELECTION
2.5.1 Our selection
2.6 EMPIRICAL DATA COLLECTION
2.6.1 Our empirical data collection
2.7 SCIENTIFIC CREDIBILITY
2.7.1 Validity
2.7.2 Validity in this thesis
2.7.3 Reliability
2.7.4 Reliability in this thesis
2.8 THIS MASTER THESIS’ SCIENTIFIC APPROACHES
3. THEORY
3.1 COSTING
3.2 TOTAL COST OF OWNERSHIP
3.2.1 Total cost principles
3.2.2 Ellram’s Total Cost of Ownership
3.2.3 Zeng and Rossetti’s Logistical Costs in Global Sourcing
3.2.4 Song et al’s Total Cost of Global Acquisition
3.3 UNITIZED MODEL OF TOTAL COST OF OWNERSHIP SUMMARY
3.3.1 Engaging and handling the supplier
3.3.2 Transportation and handling
3.3.3 Inventory and holding cost
3.3.4 Quality
3.3.5 Price and payment
3.4 COMPANY AND PRODUCT CHARACTERISTICS
3.4.1 The Kraljic Portfolio Matrix
3.4.2 Company characteristics
3.5 ANALYTICAL MODEL
4. EMPIRICAL DATA
4.1 COMPANY INTRODUCTION
4.1.1 SEIAB
4.1.2 Andritz
4.1.3 RH-Chairs
4.1.4 Invacare
4.2 ENGAGING AND HANDLING THE SUPPLIER
4.2.1 SEIAB
4.2.2 Andritz
4.2.3 RH-Chairs
4.2.4 Invacare
4.3 TRANSPORTATION AND HANDLING COSTS
4.3.1 SEIAB
4.3.2 Andritz
4.3.3 RH-Chairs
4.3.4 Invacare
4.4 INVENTORY AND HOLDING COST
4.4.1 SEIAB
4.4.2 Andritz
4.4.3 RH Chairs
4.4.4 Invacare
4.5 QUALITY COSTS
4.5.1 SEIAB
4.5.2 Andritz
4.5.3 RH-Chairs
4.5.4 Invacare
4.6. PRICE AND PAYMENT
4.6.1 SEIAB
4.6.2 Andritz
4.6.3 RH-Chairs
4.6.4 Invacare
4.7 SUMMARY OF EMPIRICAL DATA
5. ANALYSIS AND DISCUSSION
5.1 ANALYSIS OF RESEARCH QUESTION 1 AND 2
5.1.1 Engaging and handling the supplier
5.1.2 Transportation and handling
5.1.3 Inventory and holding
5.1.4 Quality
5.1.5 Price and payment
5.2 ANALYSIS OF RESEARCH QUESTION 3
5.2.1 Product Categorization
5.2.2 Company and product characteristics.
6. CONCLUSIONS
6.1 CONCLUSIONS OF RESEARCH QUESTIONS
6.2 SUGGESTIONS FOR FUTURE RESEARCH
6.3 CRITICISM TO THIS THESIS
REFERENCES
Author: Måttgård, Erik,Håkansson, Marcus,Svensson, Rikard
Source: Vaxjo University
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