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Tham, Kokchu Donald. „Representing and reasoning about costs using enterprise models and ABC“. Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape8/PQDD_0005/NQ41324.pdf.
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Li, Zheng-ming. „Political costs and accrual adjustments“. Thesis, Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B2057714X.
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Rivera, Leonardo. „Inter-Enterprise Cost-Time Profiling“. Diss., Virginia Tech, 2006. http://hdl.handle.net/10919/28769.
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Measuring the use of resources in a production process has been a subject under great scrutiny since more than a hundred years ago. Traditionally, costing systems and cost accounting systems have been in charge of such functions in manufacturing corporations. On the other hand, in recent years Lean Manufacturing has become a powerful and popular force for change. A premier tool for process visualization and understanding is Value Stream Mapping, and it focuses primarily in the time dimension of the processes.
However, it is clear that the interaction of cost and time is very important. This is felt in everyday occurrences, such as paying interests for credit cards, mortgages and other types of loans. It is intuitive that the longer a certain amount of money is held, the more it costs. Also, if a larger amount of money is held for one day, it will obviously cost more than holding a smaller amount of money. Therefore, cost and time, BOTH, determine the real cost of the use of money.
However, this simple perception has not been applied equally to the measurement of manufacturing processes. They usually concentrate on either cost or time, but seldom in both at the same time and their interaction. The Westinghouse corporation formalized the concepts of the Cost-Time Profile in 1993, based on work done there during several decades.
Simply put, the Cost-Time Profile measures how much money is invested in the manufacturing process of a product and for how long, creating a chart that presents the accumulated cost at every point in time (Cost-Time Profile) and measuring the area under this curve (Cost-Time Investment), and then using this quantification to measure the bottom line impact.
This research has accomplished two main things: the detailed consideration of the Cost-Time Profile (CTP) and the issues and factors that affect it, and the extension of the concepts to the new reality of Extended Enterprises. In a logical sequence, the basic concepts of CTP are defined and presented. Then, the extension of them to Inter-Enterprise environments follows.
Successive sections present how to build a CTP and the Inter-Enterprise Cost-Time Profile (IE-CTP), as well as discussing the factors that should be taken into account to bring the IE-CTP to practical applications, such as the effect of batching; the interaction with existing accounting systems; the consideration of direct cost, overhead and profit and the relationships between companies in supply networks to build IE-CTPs.
Then the issue of how to improve the results of the Cost-Time Investment (CTI) and CTP is addressed, and schedule optimization models are developed; generic improvement scenarios and lean implementation scenarios are discussed; some simulation studies are presented for cases when this tool has advantages over deterministic tools and an IE-CTP specific software tool is presented.
After learning how to improve the CTP and CTI, a discussion about how to use it and implement it is presented, and finally the summary and conclusions close this research report, identifying the contributions presented and leaving open avenues for future research.Ph. D.
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Franke, Ulrik. „Analysis of enterprise IT service availability : Enterprise architecture modeling for assessment, prediction, and decision-making“. Doctoral thesis, KTH, Industriella informations- och styrsystem, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-101946.
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Information technology has become increasingly important to individuals and organizations alike. Not only does IT allow us to do what we always did faster and more effectively, but it also allows us to do new things, organize ourselves differently, and work in ways previously unimaginable. However, these advantages come at a cost: as we become increasingly dependent upon IT services, we also demand that they are continuously and uninterruptedly available for use. Despite advances in reliability engineering, the complexity of today's increasingly integrated systems offers a non-trivial challenge in this respect. How can high availability of enterprise IT services be maintained in the face of constant additions and upgrades, decade-long life-cycles, dependencies upon third-parties and the ever-present business-imposed requirement of flexible and agile IT services? The contribution of this thesis includes (i) an enterprise architecture framework that offers a unique and action-guiding way to analyze service availability, (ii) identification of causal factors that affect the availability of enterprise IT services, (iii) a study of the use of fault trees for enterprise architecture availability analysis, and (iv) principles for how to think about availability management. This thesis is a composite thesis of five papers. Paper 1 offers a framework for thinking about enterprise IT service availability management, highlighting the importance of variance of outage costs. Paper 2 shows how enterprise architecture (EA) frameworks for dependency analysis can be extended with Fault Tree Analysis (FTA) and Bayesian networks (BN) techniques. FTA and BN are proven formal methods for reliability and availability modeling. Paper 3 describes a Bayesian prediction model for systems availability, based on expert elicitation from 50 experts. Paper 4 combines FTA and constructs from the ArchiMate EA language into a method for availability analysis on the enterprise level. The method is validated by five case studies, where annual downtime estimates were always within eight hours from the actual values. Paper 5 extends the Bayesian prediction model from paper 3 and the modeling method from paper 4 into a full-blown enterprise architecture framework, expressed in a probabilistic version of the Object Constraint Language. The resulting modeling framework is tested in nine case studies of enterprise information systems.Informationsteknik blir allt viktigare för både enskilda individer och för organisationer. IT låter oss inte bara arbeta snabbare och effektivare med det vi redan gör, utan låter oss också göra helt nya saker, organisera oss annorlunda och arbeta på nya sätt. Tyvärr har dessa fördelar ett pris: i takt med att vi blir alltmer beroende av IT-tjänster ökar också våra krav på att de är ständigt tillgängliga för oss, utan avbrott. Trots att tillförlitlighetstekniken går framåt utgör dagens alltmer sammankopplade system en svår utmaning i detta avseende. Hur kan man säkerställa hög tillgänglighet hos IT-tjänster som ständigt byggs ut och uppgraderas, som har livscykler på tiotals år, som är beroende av tredjepartsleverantörer och som dessutom måste leva upp till verksamhetskrav på att vara flexibla och agila? Den här avhandlingen innehåller (i) ett arkitekturramverk som på ett unikt sätt kan analysera IT-tjänsters tillgänglighet och ta fram rekommenderade åtgärder, (ii) ett antal identifierade kausalfaktorer som påverkar IT-tjänsters tillgänglighet, (iii) en studie av hur felträd kan användas för arkitekturanalys av tillgänglighet samt (iv) en uppsättning principer för beslutsfattande kring tillgänglighet. Avhandlingen är en sammanläggningsavhandling med fem artiklar. Artikel 1 innehåller ett konceptuellt ramverk för beslutsfattande kring IT-tjänsters tillgänglighet som understryker vikten av variansen hos nertidskostnaderna. Artikel 2 visar hur ramverk för organisationsövergripande arkitektur (s.k. enterprise architecture -- EA) kan utvidgas med felträdsanalys (FTA) och bayesianska nätverk (BN) för analys av beroenden mellan komponenter. FTA och BN är bägge etablerade metoder för tillförlitlighets- och tillgänglighetsmodellering. Artikel 3 beskriver en bayesiansk prediktionsmodell för systemtillgänglighet, baserad på utlåtanden från 50 experter. Artikel 4 kombinerar FTA med modelleringselement från EA-ramverket ArchiMate till en metod för tillgänglighetsanalys på verksamhetsnivå. Metoden har validerats i fem fallstudier, där de estimerade årliga nertiderna alltid låg inom åtta timmar från de faktiska värdena. Artikel 5 utvidgar den bayesianska prediktionsmodellen från artikel 3 och modelleringsmetoden från artikel 4 till ett fullständigt EA-ramverk som uttrycks i en probabilistisk version av Object Constraint Language (OCL). Det resulterande modelleringsramverket har testats i nio fallstudier på verksamhetsstödjande IT-system.
QC 20120912
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Белова, Д. В., und D. V. Belova. „Финансовые методы управления затратами и их роль в укреплении финансового положения предприятия : магистерская диссертация“. Master's thesis, б. и, 2020. http://hdl.handle.net/10995/95056.
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Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию методологических аспектов управления затратами и их роли в укреплении финансового положения предприятия на современном этапе. Предметом исследования выступают экономические отношения, возникающие в процессе управления затратами на производство и реализацию продукции. Цель выпускной квалификационной работы (магистерской диссертации) заключается в разработке практических рекомендаций по оптимизации затрат на производство и реализацию продукции на основе изучения теоретических подходов и детального анализа структуры затрат. В заключении приводятся основные выводы и рекомендации по результатам исследования.Final qualification work (master thesis) is devoted to research of methodological aspects of cost management in the enterprise and their role in fixing the financial situation of the enterprises at the present stage. The subject of the study is economic relations arising in the process of managing the costs of production and sales of products. The purpose of the final qualification work (master's thesis) is to develop practical recommendations for optimizing the costs of production and sales of products based on the study of theoretical approaches and a detailed analysis of the cost structure. In conclusion, the main conclusions and recommendations on the results of the study are given.
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Sridharan, Vidhumana. „Enterprise network convergence : path to cost optimization /“. Online version of thesis, 2007. http://hdl.handle.net/1850/4393.
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Lagerström, Robert. „Enterprise Systems Modifiability Analysis : An Enterprise Architecture Modeling Approach for Decision Making“. Doctoral thesis, KTH, Industriella informations- och styrsystem, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-12341.
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Contemporary enterprises depend to great extent on software systems. During the past decades the number of systems has been constantly increasing and these systems have become more integrated with one another. This has lead to a growing complexity in managing software systems and their environment. At the same time business environments today need to progress and change rapidly to keep up with evolving markets. As the business processes change, the systems need to be modified in order to continue supporting the processes. The complexity increase and growing demand for rapid change makes the management of enterprise systems a very important issue. In order to achieve effective and efficient management, it is essential to be able to analyze the system modifiability (i.e. estimate the future change cost). This is addressed in the thesis by employing architectural models. The contribution of this thesis is a method for software system modifiability analysis using enterprise architecture models. The contribution includes an enterprise architecture analysis formalism, a modifiability metamodel (i.e. a modeling language), and a method for creating metamodels. The proposed approach allows IT-decision makers to model and analyze change projects. By doing so, high-quality decision support regarding change project costs is received. This thesis is a composite thesis consisting of five papers and an introduction. Paper A evaluatesa number of analysis formalisms and proposes extended influence diagrams to be employed for enterprise architecture analysis. Paper B presents the first version of the modifiability metamodel. InPaper C, a method for creating enterprise architecture metamodels is proposed. This method aims to be general, i.e. can be employed for other IT-related quality analyses such as interoperability, security, and availability. The paper does however use modifiability as a running case. The second version of the modifiability metamodel for change project cost estimation is fully described in Paper D. Finally, Paper E validates the proposed method and metamodel by surveying 110 experts and studying 21 change projects at four large Nordic companies. The validation indicates that the method and metamodel are useful, contain the right set of elements and provide good estimation capabilities.QC20100716
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Fechner, H. „Data base accuracy and integrity as a precondition for overhead allocations“. View thesis, 2004. http://library.uws.edu.au/adt-NUWS/public/adt-NUWS20041103.161903/index.html.
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Almomen, Adel Abdulkareem. „Innovation Output and the Cost of Funds“. Thesis, University of North Texas, 2016. https://digital.library.unt.edu/ark:/67531/metadc955022/.
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Do firms with higher levels of innovation output, measured by patent counts and citations, enjoy lower costs of funds? The process to develop and apply for patents involves valuable resources. Thus, applying for a patent is a credible signal that the underlying invention is valuable. This value is validated to some degree when the patent is granted. In addition, patents contain detailed information about the firm's inventions and provide collateral value as they can be sold and licensed. The number of citations a firm receives act as a proxy for high-quality inventions, active networking, and pioneering. These attributes are expected to attract investors and reduce the cost of funds.
Univariate and cross-sectional regression analyses of a sample consisting of 404,595 firm-years, involving firms from twenty-eight countries spanning from 1976 to 2012, demonstrate a significant negative association between innovation output and the cost of funds. The evidence suggests that the marginal benefit of innovation diminishes as innovation output increases. The results are robust to different measures of the cost of equity and the cost of debt.
The negative association between the cost of equity and innovation output is economically larger for younger and smaller firms. The long-term level of innovation seems to be more important to shareholders than short-term changes of innovation. In addition, shareholders demonstrate an ability to discern between low and high-quality innovations, as they require lower rates of returns when initial patents exhibit a high quality. Shareholders place more value on innovation output when firms operate in countries with legal systems that are more effective in controlling self-dealing practices, in countries that have higher economic freedom, and in countries that have more developed financial markets.
The correlation between the cost of debt and innovation output is predominantly derived by larger, more mature, and more leveraged firms. Innovation output and the cost of debt are not correlated for low levels of innovation; however, medium and high levels of innovation output relative to peer firms are associated with lower costs of bonds. The findings suggest that the effect of innovation on the cost of debt is stronger in countries with more developed financial markets and in countries characterized by higher levels of economic freedom. Practices that control for self-dealing do not affect the association between innovation output and the cost of debt.
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Da, Silva Sampaio David. „Considering non-supported information on logistics costs when self-developing ERP-systems : A case study in a manufacturing organization“. Thesis, Högskolan i Skövde, Institutionen för kommunikation och information, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-3899.
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Logistics and Information System Development are hot topics in today’s business world. Although many studies have been conducted on these two areas, information about logistics costs is still lacking in many companies. Information Systems are tools that, if properly developed, aid organizations in processing data and providing information with speed, accuracy and quality to its intended users. A lacking in the relation between the business world and the Information System’s world was apparent in a studied company’s self-developed Enterprise Resource Planning system, where information about logistics costs was neglected. A case study made in this same studied company, show the importance of seven different logistics costs types and its related information. Using the analysis of the material gathered from both literary work and this case study, it was determined what information about logistics costs is neglected by the manufacturing organization’s self-developed ERP-system. Finally, it was concluded what information on these logistics costs that should be considered by manufacturing organizations for facilitating the understanding of total product cost of specific products and which may not be supported by these systems.
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Leece, Ryan Don. „Enterprise Risk Management, Earnings Predictability and the Cost of Debt“. Diss., Virginia Tech, 2012. http://hdl.handle.net/10919/37506.
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The extant academic literature considers enterprise risk management (ERM) to be the fundamental paradigm for managing the portfolio of risks confronting organizations. However, there is debate as to whether ERM actually enhances stakeholder value. This study investigates whether ERM is associated with increased earnings predictability and a lower risk of firm failure, two theoretical predications regarding ERMâ s impact on stakeholder value.
My research utilizes the Security and Exchange Commissionâ s (SEC) enhanced proxy statement disclosures as of February 28th, 2010 to measure ERM performance. Additionally, in order to quantify the operational construct, textual analysis is performed to develop a measure of ERM performance to be used in econometric analyses.
The analyses presented in this paper investigate whether key predicted benefits of ERM are observable. Results support the proposition that ERM is associated with increased earnings predictability. Specifically, earnings and accruals are found to be more persistent for firms with better ERM performance. Additionally, analystsâ earnings forecasts are more accurate in the presence of enhanced ERM performance. Results are inconclusive with regards to ERMâ s ability to influence the risk of firm failure during this studyâ s sample period (i.e., 2007-2009). One explanation for this departure, the economic volatility during the financial crisis of 2008-2009, may make it difficult to empirically detect the relationship between ERM performance and the risk of firm failure.Ph. D.
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West, Mario. „Strategies to Manage Enterprise Information Technology Projects“. ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4578.
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Since 2005, most midsize company information technology (IT) projects had a 62.4% failure rate because of wrong project team communication skills or cost overruns. IT leaders expect negative IT project outcomes will cost over $2 billion by 2020. Using the actor-network theory, the purpose of this single case study was to explore strategies used by IT leaders from a midsize IT company in Washington, D.C. to plan and execute projects under budget and on time. Using purposeful sampling, 5 IT leaders were selected for this study because of their experience in implementing successful strategies for projects. Data were collected using face-to-face semistructured interviews, company documentation, and internal organizational risk reports. Yin's 5-step process was used for data analysis to compile, disassemble, reassemble, interpret, and conclude the data. The interpretation of data, subjected to methodological triangulation and member checking to strengthen the dependability and credibility of the findings, yielded 3 themes of IT leader communication skills: IT leader strategy, IT leader knowledge, and implementation of cost savings. The findings indicated that IT leaders serve as the key actors in the IT project network, and leader communication skills are essential for implementing strategies for IT project completion and cost savings. With this knowledge, IT leaders can implement strategies to plan and execute projects under budget and on time. The implications for a positive social change includes the potential for IT leaders to reduce project production waste and contribute to economic expansion.
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Matsubara, Rafael Yuji. „Redução de custos através do manufacturing execution system (MES) e sua integração com o enterprise resource planning (ERP)“. Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/12/12139/tde-10032015-200955/.
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A dissertação aborda o estudo sobre as principais características observadas sob a perspectiva da gestão de custos em indústrias de manufatura discreta, em especial considerando uma possível integração dos Sistemas Enterprise Resource Planning (ERP) com os chamados Manufacturing Execution Systems (MES). Este estudo procurar elucidar acerca das iniciativas orientadas à redução de custos, especialmente aquelas aplicas em manufaturas do tipo discreta. Por meio do método de estudo múltiplo de casos foram coletados dados a respeito da implementação do MES e seus impactos sobre a redução de custos em três organizações, para que fossem debatidas as visões de diversos gestores, verificando se as hipóteses levantadas ao longo do projeto são confirmadas. Por fim, os resultados observados foram analisados e discutidos, e as conclusões apontam que o uso do sistema MES pode contribuir ou possui potencial para reduzir os custos e também para aumentar o controle da gestão. No entanto, foi possível observar também que a implantação de sistemas deve ser acompanhada de mudanças de processos e de cultura, que propiciem de fato a redução de custos nas empresas. Foram propostas novas possibilidades para que seja possível a continuidade de outros estudos neste sentido, de forma que as organizações possam explorar novas possibilidades, aperfeiçoando os sistemas ou desenvolvendo mudanças em seus processos.The dissertation describes the study on major features achieved from the perspective of cost management within discrete manufacturing industries, especially considering a possible integration between Enterprise Resource Planning (ERP) systems with so-called Manufacturing Execution Systems (MES). This study seeks to enlighten a few initiatives on the subject concerned to cost reduction management belonged to the company, especially those applied among manufacturers whose type is settled as discrete. By using the multiple case study method, several data regarding MES implementation and also its impacts on cost decrease were gathered within three enterprises, and therefore used for debating some standpoints from several managers and verifying whether the assumptions made throughout the article are confirmed. Finally, the results obtained along this study were analyzed and discussed, and such findings lead to idea that MES system use can concur or has the potential to decrease costs and also enhance the management control. However, it was also possible to behold that systems implementation should be followed by a culture and processes changes as well, that surely provide cost cutting among companies. It was proposed some other improvement possibilities in order to make possible the development of new efforts in this regard, in a way that enterprises are able to explore new paths, enhancing the systems or even developing changes in their processes.
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Waszek, Jan. „Optimalizace nákladů ve stavebním podniku“. Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2013. http://www.nusl.cz/ntk/nusl-225950.
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This thesis focuses on the explanation and description of selected methods used to optimize the costs involved in the construction industry. The main objective of the work is to directly apply one chosen method at a given construction company and by use of this process recommend changes ultimately leading to cost optimization. Company data, based on defined indices, was compared with the data from public institutions. The merit of the indices were individually evaluated resulting in recommended proposals for future development.
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Castner, Grant James. „A model of cluster adoption : the role of transaction costs, resource characteristics, and technology /“. St. Lucia, Qld, 2004. http://www.library.uq.edu.au/pdfserve.php?image=thesisabs/absthe17402.pdf.
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Fechner, Harry H. E., University of Western Sydney, College of Law and Business und School of Management. „Data base accuracy and integrity as a precondition for overhead allocations“. THESIS_CLAB_MAN_Fechner_H.xml, 2004. http://handle.uws.edu.au:8081/1959.7/807.
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Interest in more accurate assignment of overhead costs to establish credible product/service cost profiles has assumed substantial prominence in much of the recent debates on management accounting practices. While the promotion of new cost management systems and in particular Activity Based Costing (ABC) has promised to address many of the perceived shortcomings of more traditional and long established techniques, the lack of its implementation success raises some concern as to the validity and value of these new system designs. A major purpose of this thesis is the development of a mathematical model that is capable of computing overhead allocations on the basis of organisational specific dimensions other than DLH.While almost all data bases suffer from data entry and omission errors, the information content contained in the data bases often forms the basis for management decisions without first confirming the accuracy of the data base content. The model has been successfully applied and tested to detect internal consistency and data element detail accuracy. Future research may test the applicability of the model with more diverse data bases to confirm its generalisability as an investigative as well as predictive model.Doctor of Philosophy (PhD)
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Rosa, Liza A. „Cost benefit analysis of Enterprise Resource Planning system for the Naval Postgraduate School“. Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2002. http://library.nps.navy.mil/uhtbin/hyperion-image/02Jun%5FRosa.pdf.
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Glommen, Andersson Elin. „Remittances and the level of small and madium sized enterprise start-ups“. Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Nationalekonomi, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-13773.
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This thesis within economics is examining the impact that remittances could have on the level of new small and medium sized enterprise start-ups. Remittances could be seen as a capital flow and would therefore increase the level of new SME start-ups but is this really the case? A model is developed with a panel data set over 45 countries all across the globe over a two year period. Six businesses environment variables are included in the regressions to see how the businesses environment affects the level of new SME start-ups. This model is also used when testing if the relationship between remittances and the level of new SMEs are stronger in the middle income countries than in the lower income countries. The descriptive statistics shows that both remittances and the number of new SME`s have increased from 2003 to 2005. The level of new SME`s have increased with a larger percentage share in the middle income countries relative to low income countries. The results from this thesis are somewhat difficult to interpret. Although there seems to be the case that remittances are not affecting the level of new SME start-ups when including all the countries in the same regression. As the countries are divided into two groups one can see a stronger relationship between remittances and the level of new SME started in the low income countries than in the middle income countries. One can also see that credit right and the cost of starting a new business is strongly related to the level of new SME.
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Nevrlová, Lucie. „Využití controllingu v podniku“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444225.
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This diploma thesis is focused on the use of controlling in the company. The selected company will be analyzed during the years 2019 and 2020. The thesis is divided into three main parts. The first part deals with theoretical knowledge about controlling. The practical part, which contains the method of calculating the multi-level contribution to cover fixed costs and profit generation. The last part contains own suggestions for improvement.
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Saadoun, Ratiba. „La privatisation des entreprises industrielles en Algérie : analyse, histoire et développement“. Thesis, Lyon 2, 2012. http://www.theses.fr/2012LYO22007/document.
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La privatisation des entreprises industrielles en Algérie a été initiée en 1995 par le PAS (Programme d’Ajustement Structurel) appliqué à une économie qui était en cessation de paiement. La privatisation des entreprises sous l’égide du FMI et de la Banque Mondiale avait donc pour principal objectif d’alléger les dépenses de l’Etat pour rétablir l’équilibre budgétaire et l’équilibre des comptes extérieurs dans le contexte d’une économie en voie de libéralisation progressive. Les mesures du PAS dont la privatisation ne sont pas intégrées dans une politique industrielle. En 2001, une ordonnance stipule que toutes les entreprises sont privatisables. Un tournant a cependant été observé dés 2007 puisque la privatisation des entreprises est intégrée dans une politique industrielle. Elle doit désormais contribuer à freiner la désindustrialisation amorcée durant la décennie 1980 et aggravée par le PAS et à améliorer la compétitivité de l’économie algérienne. Après un échec, le bilan de la privatisation des entreprises s’améliore d’un point de vue quantitatif (dés 2005) et qualitatif (IDE hors-hydrocarbures) particulièrement en 2007, comme le montre notre bilan qui est global et qui traite aussi dans le détail de cas d’entreprises privatisées. Cependant, depuis 2008, le « climat des affaires » marqué par une instabilité juridique, l’interventionnisme, la crise économique mondiale semble peu propice à une privatisation qui pourrait permettre à l’industrie algérienne de sortir de sa dépendance vis-à-vis des hydrocarbures. Nous concluons que malgré quelques rares succès, la privatisation des entreprises en Algérie a échoué parce que ces dernières n’ont pas bénéficié, au préalable de restructuration stratégique. De plus, la privatisation n’a pas été encadrée par des institutions et une politique industrielle efficacesThe privatization of industrial enterprises in Algeria was initiated in 1995 by the SAP (Structural Adjustment Program) applied to an economy that was insolvent. The privatization of companies under the aegis of the IMF and the World Bank had therefore the main objective to reduce government expenditure in order to restore the balance of both state budget and external accounts in the context of an economy in the process of gradual liberalization. The SAP measures including privatization are not integrated into an industrial policy. In 2001 an ordinance stipulates that all companies can be privatized. A turning point was however observed in 2007 because privatization is integrated into an industrial policy. Privatization must now help to stop the deindustrialization that began during the 1980s and exacerbated by the SAP and to improve the competitiveness of the Algerian economy. After a failure, the privatization results improves by a quantitative point of view (from 2005) and qualitative (non-hydrocarbon FDI), especially in 2007, as shown in our assessment that is global, and dealing also in details of cases of privatized enterprises. However, since 2008, the "business climate" marked by legal instability, interventionism, the global economic crisis does not seem conducive to a privatization that could help the Algerian industry to go out of its dependence on hydrocarbons. We conclude that despite a few successes, the privatization of enterprises in Algeria failed because these last ones have not benefited from prior strategic restructuring. In addition, privatization has not been supervised by effective institutions and industrial policy
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Прохасько, Ю. С., und Yu S. Prohasko. „Совершенствование механизма ценообразования на продукцию предприятий ВПК РФ : магистерская диссертация“. Master's thesis, б. и, 2021. http://hdl.handle.net/10995/97954.
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Методика ценообразования и снижение доли накладных расходов в составе себестоимости продукции может являться одним из конкурентных преимуществ предприятий, выполняющих Государственный оборонный заказ. Целью магистерской диссертации является разработка методического подхода к ценообразованию на продукцию оборонных предприятий, ориентированного на получение преимуществ при распределении бюджетных средств. В работе рассматривается понятие эффективности расходов бюджета на выполнение Государственного оборонного заказа, вопросы ценообразования на оборонную продукцию и возможности повышения конкурентоспособности предприятий отрасли. В качестве источников использовалась научно-исследовательская и методическая литература, нормативно-правовые акты и финансовая отчетность организаций в открытом доступе. В магистерской диссертации был предложен методический подход к ценообразованию на продукцию предприятий оборонно-промышленного комплекса России, основанный на разработанной модели распределения накладных расходов между видами оборонной продукции, для целей формирования рейтинга конкурентоспособности претендентов по критерию эффективного использования бюджетных ресурсов.The pricing methodology and the reduction of the share of overhead costs in the cost of production can be one of the competitive advantages of enterprises that fulfill the State Defense Order. The purpose of the master's thesis is to develop a methodological approach to pricing for the products of defense enterprises, focused on obtaining advantages in the distribution of budget funds. The paper deals with the concept of the efficiency of budget expenditures for the implementation of the State Defense Order, the issues of pricing for defense products and the possibility of improving the competitiveness of enterprises in the industry. The sources used were research and methodological literature, regulatory legal acts and financial statements of organizations in the public domain. In the master's thesis, a methodological approach to pricing for the products of enterprises of the Russian military-industrial complex was proposed, based on the developed model of the distribution of overhead costs between types of defense products, for the purpose of forming a rating of the competitiveness of applicants according to the criterion of effective use of budget resources.
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Qaqish, Tamer Ayoub. „Cost risk management for a small to medium-sized enterprise in the cladding industry“. Thesis, Durham University, 2011. http://etheses.dur.ac.uk/1380/.
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To research the management of risk and cost in the cladding industry, this work has evaluated current practice and deficiencies, concentrating on the lack of integration or standardisation resulting in inaccurate cost estimates, unacceptable risks and loss of profit in cladding manufacture. The research presents an approach for integrating process- and technology-orientated improvements into a knowledge-based model to improve a cladding manufacturing SME’s performance. The research also presents a management method for the selection, integration, control and implementation of this approach. Controlling data transfer between systems produces a knowledge-based model, allowing cladding industry designers and estimators to take more accurate decisions, with the objective of reducing risk and improving company profitability. This model, with the addition of external supply chain elements, is a management framework, which can be termed an agile manufacturing system. The development of this framework has raised the following data certainty questions: • What is the measured uncertainty of that data? • How can the industry control and structure high data volumes transferred between systems to produce more accurate cost models? The answers to these questions were found by applying a structured methodology for the selection, integration and control of technology in the cladding industry, but involving the human factor. In this approach, the principle of entropy was adopted to measure data uncertainty. The structured methodology was made possible by a new categorisation into Innovative, Standard and Semi-Standard cladding projects. The research applied this structured methodology, combining qualitative and quantitative methods for validating assumptions, to a cladding industry SME case-study. The case-study investigated the validity of real cost and project data and calculated data uncertainty for specific projects, categorised as described, using a risk factor percentage predicted on entropy principles, based on historical data fed back from the SME’s ERP system. This risk factor approach was similar to that previously used in the insurance and banking industries. The risk percentage formulae used were based on assumptions extracted from qualitative and quantitative methods applied to the SME, its partner companies and industry specialists. Assumptions about the gross margins for UK metal cladding projects formed part of the risk percentage formulae. The results of this case-study found that gross margins varied from 5% in standard projects to 40% in the Innovative projects. An entropy scale was proposed as a basis for comparing risk calculation results, with the highest entropy equalling 100%, signifying the highest risk possible. It was found that risk rises in the case-study were from 23% for Standard to 93% for Innovative projects. This principle of a risk factor percentage was tested in the UK cladding manufacturer SME case-study and its value to the SME was demonstrated.
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ASSIS, MARCIO ALMEIDA DE. „ENTERPRISE VALUATION IN BRAZIL: COST OF EQUITY DETERMINATION FOR INVESTMENT IN AIRPORT TERMINALS CONCESSION“. PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2012. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=20429@1.
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PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIROO presente trabalho tem por objetivo descrever modelos de precificação do custo de capital próprio baseado na metodologia do CAPM e no modelo de Estrada e demonstrar a aplicabilidade destes às empresas investidoras em concessões de terminais aeroportuários brasileiros. Para isto, serão revisados os princípios adotados pelo CAPM e os principais modelos teóricos que se utilizam dessa metodologia. Foram estimados os custos de capital próprio para investimentos em concessões de terminais aeroportuários para os diversos modelos CAPM e de Estrada e estes foram comparados ao custo de capital próprio e as taxas interna de retorno modificada e não modificadas esperada para o aeroporto de Guarulhos, conforme estudo de viabilidade econômico-financeiro divulgado pela Anac. Todos os valores do custo de capital, nos diversos modelos, foram inferiores as taxas interna de retorno e em linha com o a taxa de custo de capital utilizado pela Anac, demonstrando a atratividade econômica e financeira do aeroporto de Guarulhos para os investidores.
The present dissertation aims to describe the cost of equity models that are based on the CAPM methodology and the Estrada model, set out their applicability for investment in the Brazilian airport terminals concessions. To this, it will be revised the most common CAPM models and their main theory. The costs of equity were estimated for each CAPM and Estrada models for an airport terminal investment. Then, they were compared against used cost of equity rate and the internal rate of return (modified and unmodified) obtained in the Guarulhos Airport feasibility study released by Anac. It was found, for all models, that the cost of equity was lower than the internal rate of return and in line with the cost of equity rate, showing the attractiveness of the Guarulhos airport for investors.
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Zeglin, Elias. „Definition of interest in the issue of debentures: analysis of differentiation of agency costs for state enterprises“. Universidade Federal do CearÃ, 2009. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=4726.
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nÃo hÃThis dissertation analyses the impact of agency costs in the debentures emission, verifying the non-differentiation on emissionâs taxes of private and state companies. He research hypothesis is vinculated to the common sense of bad management in state companies is the cause of expensiver agency costs to these kind of companies. It is researched, especially, if there is differentiation in the risk expectative of state and private companies, mainly caused by conflicts between creditors and shareholders. To achieve such goal, initially it is analyzed the Brazilian debentureâs emissions occurred between 1994 and 2008 and the rating indicatives as debentureâs remuneration standard. Following, the econometric analysis of data collected from emissionâs samples trough minimum ordinary squares, estimating the effect of each emissionâs condition in the additional remuneration to the debentureâs index. It is made conclusion as the non-differentiation of state companies in the index of additional remuneration expectatives. However, considering the specific periods of index additional remuneration and similars rating levels, the state companies present higher taxes.
Esta dissertaÃÃo analisa o impacto dos custos de agenciamento na emissÃo de debÃntures, verificando a nÃo diferenciaÃÃo de taxas nas emissÃes de empresas privadas e estatais. A hipÃtese da pesquisa està vinculada ao senso comum de que a mà gestÃo das estatais à causa de custos de agenciamento maiores a estas empresas. Investiga-se especialmente se existe diferenciaÃÃo de expectativa de risco de empresas estatais e privadas, principalmente causado por conflitos entre credores e acionistas. Para atingir tal objetivo, procede-se inicialmente a uma anÃlise das emissÃes de debÃntures no Brasil entre 1994 e 2008 e dos indicativos do rating como padronizador da remuneraÃÃo de debÃntures. A seguir procede-se a uma anÃlise economÃtrica de dados de amostras das emissÃes atravÃs de mÃnimos quadrados ordinÃrios, estimando o efeito de cada condiÃÃo de emissÃo na remuneraÃÃo adicional ao indexador das debÃntures Conclui-se quanto a nÃo diferenciaÃÃo das empresas estatais na expectativa de remuneraÃÃo adicional ao indexador. No entanto, considerando os perÃodos especÃficos das emissÃes e nÃveis similares de rating, as estatais apresentaram taxas superiores.
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Siddique, Muhammad Shoaib. „Critical Success Factors (CSFs) in Enterprise Resource Planning – Commercial Off the Shelf (ERP-COTS) Software Implementation“. Thesis, University of Skövde, School of Humanities and Informatics, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-3355.
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The focus of the study is to identify ERP COTS software where custom made ERPP and COTS software are different in product type and implementation process. The study further intensifies the focus on the factors which are critical for successful ERP COTS product selection and implementation by decision makers and ERP COTS implementers respectively.
The study involves decision makers, management and organizational actors (end users which are beneficiaries of ERP COTS system). The study tries to identify certain factors, which can lead to the success of the ERP COTS Software implementation and failure to identify those CSFs in selecting and implementing ERP COTS can lead to ERP COTS failure.
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Song, Wenwen. „How international strategy influences the relationship between resource slacks and CSR?: a perspective of transaction costs theory /Song Wenwen“. HKBU Institutional Repository, 2017. https://repository.hkbu.edu.hk/etd_oa/357.
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The current research of slack-performance relationship pays attention mainly to a set of overlapping slack natures, such as being sticky or liquid, without sufficient consideration of variables related to the internal structure of a given organization. I posit that this weakness may prevent us from further understanding how different slack resources (the slacks) influence firm performance. Moreover, the research on slack-performance relationship has pay insufficient attention to firm's performance in terms of corporate social responsibilities or CSR. Combining the transaction cost theory of the firm with a perspective of international strategy (Taylor, Beechler, & Napier, 1996), I propose a new model explaining how organizational-structure-related variables may interact with the slacks and influence firms' corporate social responsibility. In the study, I propose that with the international strategy, the positive relationship between liquid slack of a given MNE and its corporate social performance will become stronger. Meanwhile, with the international strategy, the negative relationship between the sticky slack of a given MNE and its corporate social performance will become weaker. After analyzing data from publicly listed US firms (2000-2012), I obtain evidence supporting the importance of organizational integration structure for understanding slack-performance relationship. The results show that the international strategy has negative effects to moderate the relationship between the slacks and corporate social responsibilities. Keywords: Sticky slack, Liquid slack, Corporate social performance, Corporate social irresponsible, International strategy
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Saleh, Mohamed S. M. „Analysis of Information Security Risks and Protection Management Requirements for Enterprise Networks“. Thesis, University of Bradford, 2011. http://hdl.handle.net/10454/5414.
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With widespread of harmful attacks against enterprises¿ electronic services, information security readiness of these enterprises is becoming of increasing importance for establishing the required safe environment for such services. Various approaches are proposed to manage enterprise information security risks and to assess its information security readiness. These approaches are, however, not adequate to manage information security risks, as all required information security components of its structural and procedural dimensions have not considered. In addition, current assessment approaches lack numerical indicators in assessing enterprise information security readiness. Furthermore, there is no standard approach for analysing cost versus benefit in selecting recommended protection measures.
This thesis aims at contributing to the knowledge by developing comprehensive Enterprise Information Security Risk Management (EISRM) framework that integrates typical approaches for information security risk management, and incorporates main components of key risk management methodologies. In addition, for supporting phases of the proposed EISRM framework, analytical models for enterprise information security readiness assessment and cost-benefit analysis are developed.
The practical evaluation, using the proposed enterprise information security readiness assessment model has been performed depending on a developed investigation form that used to investigate nine enterprises inside Saudi Arabia. The results demonstrate the effectiveness of the model in assessing and comparing enterprises information security readiness at all levels of the model, using numerical indicators and graphical representations. The EISRM framework and the analytical models presented in this research can be used by enterprises as single point of reference for assessing and cost effectively improving their information security readiness.
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Corrêa, Sergio Luis Lima. „Análise de relevância de elementos de custo em manutenção e suporte de sistemas ERP nas IFES: uma abordagem baseada em TCO e ITIL“. Universidade Federal Fluminense, 2015. https://repositorio.ufjf.br/jspui/handle/ufjf/6985.
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PROQUALI (UFJF)
Sistemas Integrados de Gestão Empresarial, conhecidos como ERP (Enterprise Resource Planning), são desenvolvidos e mantidos pelas IFES (Instituições Federais de Ensino Superior) para o desempenho das atividades que lhes competem, além disso, sua abrangência permite obtenção de informações gerenciais tornando-se valioso recurso estratégico. Recentes orientações dos órgãos de fiscalização e controle governamental, visando o aumento da eficiência, maior produtividade da máquina pública, e redução de custos têm levado as IFES a adotar políticas de governança de TI. Sistemas ERP geralmente são muito abrangentes e caros, por isso seus custos devem ser mensurados, não somente custos de aquisição, mas principalmente custos de manutenção e suporte. Neste sentido, com objetivo de determinar os elementos de custo para mensurar os custos de manutenção e suporte na gestão de sistemas ERP, houve motivação para esta pesquisa sobre a metodologia TCO (Total Cost of Ownership) suportada pelos processos do framework ITIL (Information Technology Infrastructure Library). O presente trabalho, de caráter descritivo, identificou e relacionou, a partir da pesquisa bibliográfica, os elementos de custo mais evidentes no TCO e ITIL. Em seguida, foi aplicado um questionário web, junto a Especialistas em gestão de Sistemas ERP das IFES, visando mapear sua percepção de relevância sobre esses elementos de custo elencados na pesquisa. Os resultados mostram os elementos de custo ordenados por relevância e frequência aplicáveis à manutenção e suporte de sistemas ERP e a contribuição esperada é a de facilitar a mensuração desses custos.
Integrated Systems Management, known as ERP (Enterprise Resource Planning), are developed and maintained by IFES (Federal Institutions of Higher Education) for the performance of activities that concern them, in addition, its scope allows obtaining management information becoming valuable strategic resource. Recent guidelines of the supervisory bodies and government control, aimed at increasing efficiency, higher productivity of public administration, and cost reduction have led IFES to adopt IT governance policies. ERP systems are usually very comprehensive and expensive, so their costs should be measured, not only acquisition costs, but mainly maintenance and support costs. In this regard, in order to determine the cost elements to measure the costs of maintenance and support in managing ERP systems, there was motivation for this research on the TCO methodology (Total Cost of Ownership) supported by ITIL framework processes (Information Technology Infrastructure Library). This work, descriptive, identified and listed from the literature, the most obvious cost elements in TCO and ITIL. Then a web questionnaire was administered, along with experts in ERP systems management of IFES, aiming to map their perception of relevance of these cost factors listed in the survey. The results show the cost elements ordered by relevance and frequency that the maintenance and ERP systems support and the expected contribution is to facilitate the measurement of these costs.
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Saleh, Mohamed Saad Morsy. „Analysis of information security risks and protection management requirements for enterprise networks“. Thesis, University of Bradford, 2011. http://hdl.handle.net/10454/5414.
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With widespread of harmful attacks against enterprises' electronic services, information security readiness of these enterprises is becoming of increasing importance for establishing the required safe environment for such services. Various approaches are proposed to manage enterprise information security risks and to assess its information security readiness. These approaches are, however, not adequate to manage information security risks, as all required information security components of its structural and procedural dimensions have not considered. In addition, current assessment approaches lack numerical indicators in assessing enterprise information security readiness. Furthermore, there is no standard approach for analysing cost versus benefit in selecting recommended protection measures. This thesis aims at contributing to the knowledge by developing comprehensive Enterprise Information Security Risk Management (EISRM) framework that integrates typical approaches for information security risk management, and incorporates main components of key risk management methodologies. In addition, for supporting phases of the proposed EISRM framework, analytical models for enterprise information security readiness assessment and cost-benefit analysis are developed. The practical evaluation, using the proposed enterprise information security readiness assessment model has been performed depending on a developed investigation form that used to investigate nine enterprises inside Saudi Arabia. The results demonstrate the effectiveness of the model in assessing and comparing enterprises information security readiness at all levels of the model, using numerical indicators and graphical representations. The EISRM framework and the analytical models presented in this research can be used by enterprises as single point of reference for assessing and cost effectively improving their information security readiness.
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Zhang, Gang. „Chinese rural enterprises between plan and market“. Doctoral thesis, Stockholm : Economic Research Institute, Stockholm School of Economics [Ekonomiska forskningsinstitutet vid Handelshögsk.] (EFI), 1997. http://www.hhs.se/efi/summary/442.htm.
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Juříčková, Romana. „Srovnání podmínek pro rodinné podnikání v ČR a Rakousku/Německu“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221672.
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This master’s thesis defines conditions for a family business in the Czech Republic, Austria and Germany. It characterizes enterprise’s forms used in each of these countries, their tax systems, other obligatory payments to the state budget and financing forms. It compares the backgrounds of family business activities and it defines problems that the family business has to solve.
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Turková, Jiřina. „Reálně opodstatněné snížení nákladů v nákladové ceně nabídky do veřejné obchodní soutěže“. Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2013. http://www.nusl.cz/ntk/nusl-225946.
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Master’s thesis “Valid cost reduction in tender offers price” is divided into a theoretical part and practical part. The theoretical part deals with the issue of public tenders, process theories of tenders and company’s ownership structure. The practical part explores the cost reduction in the already specified offer to a public tender. The aim of this work is a compilation of the checklist steps for the process of preparation contract in the offer stage, which could lead to a reduction in the cost price and increase the probability of success in the public tender.
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Janíčková, Nikola. „Využití controllingu v podniku“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-377929.
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This thesis is focused on application of Management Control system in a Business with using two controlling methods. The company Jaroslav Janíček - Auto Janíček will be analyzed during the years 2015 - 2017. This thesis is divided into three parts. The theoretical part deals with controlling and used methods. Then the company is analyzed, followed by a practical part, which includes a method of calculating a multi-level contribution to cover fixed costs and profits and analysis of customer profitability. Finally, there are suggestions for improvement.
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Husain, Shakir, und Emre Yilmaz. „The Transfer Pricing Problem in a Service Firm : A Case Study on a Swedish Multinational Enterprise“. Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-260559.
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The purpose of this study is to answer the research question of how a service company (ServiceCo) could achieve a transfer price of its services. This is of particular interest, due to the growth of service firms that have rapidly increased and surpassed the manufacturing firms, as well as the dominant logic shifting towards services. However, the problem with this field of study is that transfer pricing with regards to the service industry, is a rather unexplored phenomenon in which the guidelines and theories are mostly directed towards manufacturing firms. This study uses a single case study approach where ServiceCo’s organizational characteristics were analyzed in order to attain the information required to understand how ServiceCo could achieve a transfer price of its services. Furthermore, this study uses the Eccles (1983) MAP and the OECD Guidelines, as well as incorporating Porter’s (1985) value chain. This study assesses that ServiceCo, in its current state, uses a sub-optimal transfer pricing method of its services. Therefore, a change in the transfer pricing method was suggested to ServiceCo. Given the organizational characteristics of ServiceCo, the results led to the conclusion that ServiceCo could benefit from a residual analysis in the profit split method, in which an actual full cost plus mark-up compensation could be used on its routine functions, and the residual profit could be split between the entities based on the intangible assets employed, functions performed and the risks carried.
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Silva, Fernando Martins Pereira da. „Aperfeiçoando decisões de investimento em condições de risco com uso de Método de Monte Carlo : análise da infraestrutura urbana“. reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2017. http://hdl.handle.net/10183/171699.
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Esta dissertação trata da perspectiva sobre a avaliação de investimentos em condições de risco, especificamente o caso da infraestrutura urbana, buscando-se um aperfeiçoamento dos métodos tradicionais de análise de investimento, através da aplicação do Método de Monte Carlo (MMC) e da criação de planilha eletrônica, possibilitando o refino e agilidade no processo de tomada de decisão quanto ao investimento em infraestrutura urbana. O objetivo principal deste trabalho consiste na promoção de critérios objetivos para a aceitação de projetos de investimento em infraestrutura urbana, cenário que apresenta inúmeras condições de risco. Para isto será desenvolvida uma ferramenta computacional, utilizando-se do MMC para refinar os métodos tradicionais. Para testar o modelo desenvolvido será utilizado o caso da ampliação física do Hospital de Clínicas de Porto Alegre. Assume-se a premissa que o emprego de métodos tradicionais como análise do VPL, payback e TIR não são suficientes para embasar as tomadas de decisão quando os investimentos estão em condições de risco. A partir das contribuições teóricas dos campos de estudos sobre Estatística, Engenharia Econômica, Análise de Investimentos e Tecnologia Computacional, propõe-se a elaboração de planilha eletrônica através de implementos em Visual Basic for Applications (VBA) e o uso do MMC objetivando expandir as possibilidades de análise existentes de investimento em condições de risco; situação esta encontrada em investimentos de infraestrutura, atingindo um aperfeiçoamento dos métodos tradicionais. Para isto, será realizada simulação em cenário real: a ampliação física do Hospital de Clínicas de Porto Alegre. Conclui-se que, enquanto a análise de investimento do caso em estudo pelo método do VPL embasou a viabilidade financeira de execução do investimento através de sua aceitabilidade, quando o modelo é aperfeiçoado através do MMC e princípios estatísticos, como por exemplo o Princípio de Pareto, o mesmo investimento demonstrou-se instável e concluiu-se que sua viabilidade não poderia ser garantida. Isto se deve ao fato de que, em projetos de infraestrutura, os riscos devem ser apreciados, cenário não identificado no uso de métodos tradicionais.This dissertation deals with the perspective on the evaluation of investments in risky conditions, specifically the case of urban infrastructure, aiming at an improvement of the traditional methods of investment analysis, through the application of the Monte Carlo Method (MCM) and the creation of spreadsheet, enabling refining and agility in the decision-making process regarding the investment in urban infrastructure. The main objective of this work is the promotion of objective criteria for the acceptance of investment projects in urban infrastructure, a scenario that presents risk conditions. For such, a computational tool using the MCM to refine the traditional methods will be developed. To test the developed model, the case of the physical enlargement of the Hospital de Clínicas of Porto Alegre will be used. It is assumed that the use of traditional methods such as analysis of NPV, payback and IRR are not enough to support decision making when investments are in risky conditions. From the theoretical contributions of the field of studies on Statistics, Economic Engineering, Analysis of Investments and Computational Technology, it is proposed the elaboration of electronic spreadsheets through Visual Basic for Applications (VBA) tools and the use of MCM in order to expand the existing possibilities of investment in risky conditions, a situation found in investments in infrastructure, reaching an improvement of the traditional methods. For such, a simulation in a real scenario - the physical expansion of the Hospital of Clinics of Porto Alegre - will be done. It is concluded that, while the investment analysis of the case under review by the VPL method supported the feasibility of execution of the investment through its acceptability, when the model is improved through MCM and statistical principles such as the Pareto Principle, the same investment was proved unstable and it was concluded that its viability could not be guaranteed. This is due to the fact that in infrastructure projects the risks should be appreciated, an unidentified scenario in the use of traditional methods.
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Williams, Robert J. „Evaluation of Naval Aviation Enterprise airspeed's generation of measurable cost savings and reinvestiment for recapitalization of the future Navy and Marine Corps“. Thesis, Monterey, Calif. : Naval Postgraduate School, 2007. http://bosun.nps.edu/uhtbin/hyperion-image.exe/07Jun%5FWilliams%5FRobert.pdf.
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Thesis (Master of Business Administration)--Naval Postgraduate School, June 2007.Thesis Advisor(s): Douglas A. Brook, Don E. Summers. "June 2007." Includes bibliographical references (p. 89-95). Also available in print.
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Yang, Zhi, und 楊治. „Essays on China's collectively-owned enterprises“. Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2008. http://hub.hku.hk/bib/B40687417.
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Мартюшов, И. А., und I. A. Martyushov. „Влияние масштаба предприятия на эффективность его деятельности : магистерская диссертация“. Master's thesis, б. и, 2021. http://hdl.handle.net/10995/97950.
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Определение разумного масштаба деятельности предприятия является необходимым условием его эффективного функционирования. Цель магистерской диссертации является совершенствование методического инструментария обоснования решений по изменению масштаба предприятия для повышения экономической эффективности его деятельности. В работе рассматривается генезис понятия предельных издержек и вопросы взаимосвязи масштаба предприятия и эффективности его деятельности. В качестве источников информации для апробации методического подхода использовались годовые отчёты предприятий. В магистерской диссертации был разработан методический подход к обоснованию решения о целесообразности наращивания масштаба предприятия и выбору конкретных направлений увеличения масштаба, основанный на анализе динамики вовлечения производственных факторов в производство и оценке устойчивых и существенных изменений их отдачи, вызванных ростом предельных издержек в долгосрочном периоде.Determination of a reasonable scale of the enterprise is a necessary condition for its effective functioning. The purpose of the master's thesis is to improve the methodological support for substantiating decisions on changing the scale of an enterprise, which will increase the economic efficiency of its activities. The work examines the genesis of the concept of marginal costs and the relationship between the scale of the enterprise and the efficiency of its activities. In the master's thesis, a methodological approach was developed to substantiate the decision on the feasibility of increasing the scale of the enterprise and the choice of specific directions for increasing the scale. It is based on the analysis of the dynamics of the involvement of production factors in production and the assessment of stable and significant changes in their returns, caused by an increase in marginal costs in the long run. Annual reports of enterprises were used as sources of information for testing the methodological approach.
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Bain, Lynda M., of Western Sydney Nepean University und Faculty of Commerce. „Choice of labour flexibility vehicle within the Australian clothing industry : a case study“. THESIS_FCOM_XXX_Bain_L.xml, 1996. http://handle.uws.edu.au:8081/1959.7/508.
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Existing theories and literature seeking to explain small business reticence to engage in enterprise bargaining, at times adopt a generalised approach which precludes or at least limits their relevance and ability to explain small business choice at the industry and even organisational level. Such explanations cannot be detached from the external contextual framework in which an organisation operates and its own, often unique, strategic corporate response to the environmental influences which are challenging it. Labour flexibility vehicles including bargaining, if chosen to facilitate broader corporate strategies, can thereby, be regarded as functionally dependent upon and interactive with the corporate orientations and objectives of the organisation which in turn are environmentally influenced and shaped. The research principally provides a focused description and analysis of the experiences of Clothingco, a small, up market, vertically integrated clothing manufacturer and retailer, which has undergone various strategic readjustments at the corporate and industrial relations level throughout the 1990s, in response to externally driven pressures. The research presents firm evidence to suggest that Clothingco has selected its labour flexibility mechanisms so that they are consistent with and able to accomodate prevailing corporate strategies and orientations. Its strategic corporate readjustments throughout the 90s, which can be perceived as falling along the continuum of cost minimisation to productivity enhancement, have in particular registered differing choices with respect to labour flexibility vehicle and strategies. In the light of the findings, the research as a preferred labour flexibility vehicle at Clothingco. These are identified as: an increasing corporate focus towards cost minimisation throughout the 1990s, coupled with an inability by management to countenance union intervention in enterprise bargaining procedures. The interaction of both these factors, rendered enterprise bargaining from the point of view of management, both a strategically and industrially inferior labour flexibility vehicle to the use of contract labour. The research's strength lies in these areas which have been highlighted and which can be monitored and tested more comprehensively in future research.Master of Commerce (Hons)
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Mizera, Jiří. „Metody ocenění a hodnocení IT investic“. Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-17147.
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The aim of the final thesis Methods for IT investment evaluation and decision making is to verify relationship between strategy of the company its Enterprise Architecture and IT investments evaluation. To achieve the aim of the thesis is necessary to define the term of Enterprise Architecture and its relationship with IT Project Portfolio Management. The literature retrieval which follows after is focused on calculation of IT investment profitability and return. The calculation is very difficult due to intangible benefits which are one of the common goals of IT investments. The customer satisfaction, improve of the current business process or employees satisfaction are one of the examples of the intangible benefits. Cost/Benefit analysis is one of the methods depicted for calculation of the intangible benefits. Methods for decision support as Analytic Hierarchy Process are highlighted as the significant instrument. The risk analysis and simulation of the risk in IT investments decision making are also mentioned but according to the scope of thesis just very briefly. Major methods are used on the model example of the evaluation and decision making process to demonstrate the whole theoretical part of the thesis. The biggest added value of the final thesis is the deep analysis of the relationship between strategy of the company its Enterprise Architecture and IT investment evaluation. Entire final thesis should be used as the fundament for IT investment evaluation and decision making framework.
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Khajeh-Hosseini, Ali. „Supporting system deployment decisions in public clouds“. Thesis, University of St Andrews, 2013. http://hdl.handle.net/10023/3412.
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Decisions to deploy IT systems on public Infrastructure-as-a-Service clouds can be complicated as evaluating the benefits, risks and costs of using such clouds is not straightforward. The aim of this project was to investigate the challenges that enterprises face when making system deployment decisions in public clouds, and to develop vendor-neutral tools to inform decision makers during this process. Three tools were developed to support decision makers: 1. Cloud Suitability Checklist: a simple list of questions to provide a rapid assessment of the suitability of public IaaS clouds for a specific IT system. 2. Benefits and Risks Assessment tool: a spreadsheet that includes the general benefits and risks of using public clouds; this provides a starting point for risk assessment and helps organisations start discussions about cloud adoption. 3. Elastic Cost Modelling: a tool that enables decision makers to model their system deployment options in public clouds and forecast their costs. These three tools collectively enable decision makers to investigate the benefits, risks and costs of using public clouds, and effectively support them in making system deployment decisions. Data was collected from five case studies and hundreds of users to evaluate the effectiveness of the tools. This data showed that the cost effectiveness of using public clouds is situation dependent rather than universally less expensive than traditional forms of IT provisioning. Running systems on the cloud using a traditional 'always on' approach can be less cost effective than on-premise servers, and the elastic nature of the cloud has to be considered if costs are to be reduced. Decision makers have to model the variations in resource usage and their systems' deployment options to obtain accurate cost estimates. Performing upfront cost modelling is beneficial as there can be significant cost differences between different cloud providers, and different deployment options within a single cloud. During such modelling exercises, the variations in a system's load (over time) must be taken into account to produce more accurate cost estimates, and the notion of elasticity patterns that is presented in this thesis provides one simple way to do this.
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Blom, Sara. „Förbättra arbetssätten på ett litet It-företag“. Thesis, Uppsala universitet, Industriell teknik, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-353313.
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The purpose of the thesis work is to map, explain, propose and follow up on solutions to quality problems in a small growing IT company in an attempt to reduce or completely eliminate costs of poor quality. The report includes theory of change management, process and quality management, process maturity, agile methods, characteristic features for IT companies, DMAIC project tool and challenges for growing companies. It is a case study that is based predominantly on qualitative primary data. Data has been collected using a customer survey, as well as observations and interviews with employees and management. The result shows that the organization is struggling with quality problems. The problems look slightly different depending on which department is being reviewed. In the development department, which works with large projects over a long period of time, the main problem is lack of complete customer requirement specifications. At the Operations Department the main problem is that they are unable to test according to needs. Cunclusions to be drawn is that there are quality deficiencies related to testing and requirements specification within the IT company. Part of the reasons behind the problems is the lack of structure and follow-up. Three action plans have been drawn up to address the problems. A follow-up plan has also been created, which includes both follow-up of statistical data and feedback from employees and customers.Syftet med examensarbetet är att kartlägga, förklara, föreslå och följa upp lösningar på kvalitetsproblem inom ett litet växande It-företag, i ett försök att få kvalitetsbristkostnader att minska eller helt försvinna. I rapporten innefattas teori om förändringsledning, process- och kvalitetsledning, processmognad, agila arbetssätt, karaktäristiska drag för It-företag, projektverktyget DMAIC samt utmaningar för växande företag. Rapporten är en fallstudie som till övervägande del består av kvalitativa primära data. Data samlas in med hjälp av en kundenkät, samt observationer och intervjuer med medarbetare och ledning. Resultatet visar att organisationen brottas med kvalitetsproblem, som innebär att värdefull tid läggs på att arbeta med saker som inte hade behövts om de gjort rätt från början. Problemen ser något annorlunda ut beroende på vilken avdelning som granskas. På utvecklingsavdelningen, som arbetar med stora projekt över lång tid är det framför allt bristande kravspecifikationer från kunderna som är bekymret. På driftsavdelningen är den främsta problematiken att de inte hinner med att testa så som de hade önskat. Slutsatser som kan dras är att det inom det studerade It-företaget finns kvalitetsbristkostnader relaterade till testning och kravspecificering. En del av orsakerna som ligger bakom problemen är bristen på struktur och uppföljning. Tre handlingsplaner har upprättats för att komma till rätta med problemen. En uppföljningsplan är också skapad, som innefattar både uppföljning av statistisk och återkoppling från medarbetare och kunder.
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Špačková, Romana. „Význam investičních pobídek při rozhodování zahraničních investorů v ČR“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221702.
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This master´s thesis „The role and benefits of Incentives in attracting FDI in CR“ is focused on the sphere of investment incentives used as an instrument of Czech goverment policy by decision making of foreign investors to enter and start busines in the Czech Republic. This thesis gives a picture on the specific factors, which play the greatest influence on decision if foreign companies will finally invest in CR. There are four studies by evaluating company´s business plan to show influence of investment grants on start-up costs of investment comparison to obtained incentives funds and the impact on the employment in certain regions force on goverment employment policy.
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Louw, Sanelda. „Die belastingaftrekbaarheid van sagteware“. Thesis, Stellenbosch : Stellenbosch University, 2004. http://hdl.handle.net/10019.1/20434.
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Thesis (MComm)--Stellenbosch University, 2004.ENGLISH ABSTRACT: The aim of this study is to determine the applicability of the various South African Income Taxation Act sections on the deduction of software costs. A distinction is made between the various deduction sections in the Income Taxation Act that are applicable to software costs. By doing this an appropriate taxation deduction is recommended for the different types of software costs that the taxpayer incurs. Software assets and expenditure can be divided into various categories based on the acquisition agreement. The rights and assets that are obtained, differ for each category of software cost. In some instances a copyright is obtained and in other instances only a right of use is obtained. Furthermore the taxpayer receives intellectual property, an intangible asset, and/or a tangible asset. A literature study and an analysis of the different types of software costs and the four concerned Income Taxation Act sections serve as background for the consideration of the applicability of each specific deduction section in the Income Taxation Act on the various categories of software costs. By using the information obtained in the literature study and the analyses, a recommendation is made of the most applicable deduction article for each category of software cost.
AFRIKAANSE OPSOMMING: Hierdie studie het ten doel om die toepaslikheid van die verskillende Suid-Afrikaanse Inkomstebelastingwetsartikels, op die aftrekking van sagtewarekoste te bepaal. 'n Onderskeid word getref tussen die verskillende aftrekkingsartikels wat van toepassing is op sagtewarekoste in die Inkomstebelastingwet. Sodoende word 'n geskikte belastingaftrekking vir die verskillende tipes sagtewarekoste voorgestel wat deur elke belastingpligtige aangegaan word. Sagtewarebates of -uitgawes kan in verskillende kategoriee verdeel word na aanleiding van die verkrygingsooreenkoms wat aangegaan is. Die regte en bates wat verkry word verskil ten opsigte van elke kategorie sagtewarekoste. In sommige gevalle word 'n outeursreg verkry en in ander gevalle slegs 'n gebruiksreg. Verder kan of intellekuele eiendom, 'n ontasbare bate, en/of 'n tasbare bate verkry word. 'n Literatuurstudie en analise van die verskillende tipes sagtewarekoste en die vIer betrokke Inkomstebelastingwetsartikels dien as agtergrond vir die oorweging van die toepaslikheid van elke spesifieke aftrekkingsartikel in die Inkomstebelastingwet op die onderskeie kategoriee sagtewarekoste. Daama word die inligting wat bekom is in die literatuurstudie en analise gebruik om die mees toepaslike aftrekkingsartikel vir elke kategorieë sagtewarekoste voor te stel.
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Hedman, Surlien Peter. „Economic advantages of Blockchain technology VS Relational database : An study focusing on economic advantages with Blockchain technology and relational databases“. Thesis, Blekinge Tekniska Högskola, Institutionen för industriell ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-17366.
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Many IT-systems are when created not designed to be flexible and dynamic resulting in old and complex systems hard to maintain. Systems usually build their functionality and capability on the data contained in their databases. The database underlines such system, and when data do not correspond between different and synchronizing systems, it is a troublesome debugging process. This is because systems are complex and the software architecture is not always easy to understand. Due to increasing complexity in systems over time, making systems harder to debug and understand, there is a need for a system that decreases debugging costs. Furthermore, result in better transaction costs. This study proposes a system based on blockchain technology to accomplish this. An ERP system based on blockchain with encrypted transactions was constructed to determine if the proposed system can contribute in better transaction costs. A case study at multiple IT-companies and comparison to an existing ERP system module validated the system. A successful simulation showed that multiple parts could read and append data to an immutable storage system for one truth of data. By all counts, and with proven results, the constructed blockchain solution based on encrypted transactions for an ERP system can reduce debugging costs. It is also shown that a centralized database structure where external and internal systems can get one truth of data, decreases transaction costs. However, it is the decision makers in companies that need to be convinced for the constructed system to be implemented. A problem is also when modifications to the object type, then historical transactions cannot be changed in an immutable storage solution. Blockchain is still a new technology, and the knowledge of the technology and the evolution of the system determines if the proposed software architecture will result in better transaction costs.
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Agyapong-Kodua, Kwabena. „Multi-product cost and value stream modelling in support of business process analysis“. Thesis, Loughborough University, 2009. https://dspace.lboro.ac.uk/2134/5585.
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Osiro, Lauro. „Reflexões sobre a importância do sistema de custos baseado em atividades para sobrevivência e desenvolvimento da pequena e média empresa industrial brasileira“. Universidade de São Paulo, 2001. http://www.teses.usp.br/teses/disponiveis/18/18140/tde-10042017-153310/.
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O trabalho apresenta reflexões sobre a importância de um sistema de custos baseado em atividades (ABC) para a sobrevivência e desenvolvimento de pequenas e médias empresas industriais brasileiras no ambiente competitivo atual. A pesquisa possui um caráter exploratório. Através da análise das características dessas empresas, sua estrutura gerencial e a sua escassez de recursos, e dos benefícios e restrições do ABC, que é um sistema de custos adotado cada vez mais pela empresas de grande porte mas com pouca divulgação entre as pequenas e médias; são realizadas reflexões sobre a importância de um sistema de custos mais adequado as mudanças ocorridas nos últimos anos como diminuição do ciclo de vida dos produtos, aumento da diversidade dos produtos e intensificação dos investimentos em tecnologia. Mudanças que proporcionaram o aumento dos custos indiretos, que é a categoria de custos causadora de distorções no sistema de custos tradicional.The work has exploratory character, based in bibliography research. It shows reflections about the importance of a management cost system, the Activity-Based Costing (ABC), for survival and development of Brazilian industrial small and medium enterprises in the actual competitive environment. Through the analysis of the characteristics of those companies (their managerial structure and their shortage of resources) and the benefits and restrictions of ABC (that is a cost system adopted more and more by the big sized companies but with little popularization between the small and medium ones), reflections are accomplished on the importance of a cost system more appropriate for changes happened in the last years as decrease of the cycle of life of the products, increase of the diversity of the products and intensification of the investments in technology. Changes that provided the increase of the indirect costs, the type of cost responsible for distortions in the traditional cost system.
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Ramirez-Mitma, Maricarmen, Jose Rojas-Garcia, Carlos Torres-Sifuentes und Carlos Raymundo. „A Strategic Lean Procurement Model Based on Supplier Approval to Reduce Unplanned Downtime in a Textile Small and Medium-Sized Enterprises“. Smart Innovation, Systems and Technologies, 2021. http://hdl.handle.net/10757/653808.
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El texto completo de este trabajo no está disponible en el Repositorio Académico UPC por restricciones de la casa editorial donde ha sido publicado.In Peru, companies within the textile sector encounter problems such as a decrease in the contribution to an industrial gross domestic product from 10.6 to 7.5%, a decline in financial credits by about 0.7% p.a., and the direct competition of Central American countries across the textile chain. The finishing of fabrics shows the worst performance, with losses of a 38.8% variation in industrial production and a 7.5% growth rate per textile industrial sector. In this scenario, a strategic lean procurement model based on 5S and supplier approval was designed. The lean objective is to streamline workflow in the raw material warehouse that generates excessive lead time to production and leads to unplanned downtime. In addition, supplier approval boosts procurement efficiency and provides strategic value in assessing and planning raw materials to ensure efficient supply. The model is validated through a case study involving a textile small and medium-sized enterprise (SME), and drastic improvements are made. These improvements address the problem of unplanned downtime by reducing its incidence and making economic contributions to the company.
Revisión por pares
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Freitas, Luiz Henrique de. „Uma contribuição à análise da estrutura de custos na indústria de pequeno porte: a utilização do custo-meta por meio de um instrumento gerencial“. Pontifícia Universidade Católica de São Paulo, 2007. https://tede2.pucsp.br/handle/handle/1678.
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Previous issue date: 2007-10-25The small enterprises play a very important role in our national economy; however, well-known are their difficulties to remain alive in the market for a longer period of time. The problems of management have been pointed out as the factors which prevent them from growing and developing, and in the case of the small industries, one of their main difficulties lies in the incorrect way of analyzing their cost structure, leading them, sometimes, to non-satisfactory results. The objective of this study is to identify the necessary elements for the correct analysis of the costs structure of a small industry, using these elements to create a managerial instrument, applying, for this purpose, the concept of the target cost as well. This work starts with the characterization of the enterprise profile and the entrepreneur´s, explaining the need of a suitable costs management for the small companies. It also deals with the importance of the correct establishment of the sales prices. Finally, we purpose a managerial report directed to a suitable analysis of the costs structure of the small companies. We applied this report in a small industry of plastic branch, and we present the final results. Thus, we expect that our work may help the small entrepreneur make decisions based on more structuralized bases and not being dependent on his own feeling in order to direct the course of his enterprise
As pequenas empresas exercem um papel fundamental na economia nacional; porém, notórias são as suas dificuldades para se manterem ativas no mercado por um período de tempo mais longo. Os problemas de gestão têm sido apontados como fatores impeditivos ao seu crescimento e desenvolvimento, sendo que, no caso das pequenas indústrias, uma de suas maiores dificuldades encontra-se na maneira incorreta de analisar a sua estrutura de custos, levando-as, por vezes, a obter resultados pouco satisfatórios. O objetivo deste estudo é identificar quais os elementos necessários à correta análise da estrutura de custos de uma indústria de pequeno porte, utilizando-os na elaboração de um instrumento gerencial, servindo-se também, para tanto, do conceito do custo-meta. O trabalho inicia-se com a caracterização do perfil do empreendedor e do empreendimento, abordando a seguir, a necessidade de uma adequada gestão de custos para as pequenas empresas. Trata ainda, da importância da correta determinação dos preços de venda. Finalmente, sugere-se uma proposta de relatório gerencial direcionado para uma adequada análise da estrutura de custos das pequenas empresas. Aplicou-se, o mesmo, numa indústria de pequeno porte do ramo plástico, apresentando os resultados obtidos. Espera-se, assim, contribuir para que o pequeno empresário possa tomar decisões com bases mais estruturadas, não ficando dependente apenas de seu feeling para nortear os rumos de sua empresa
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Lignier, Philip Andre Cyberspace Law & Policy Centre Faculty of Law UNSW. „Identification and evaluation of the managerial benefits derived by small businesses as a result of complying with the Australian tax system“. Publisher:University of New South Wales. Cyberspace Law & Policy Centre, 2008. http://handle.unsw.edu.au/1959.4/41018.
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This thesis explores the managerial benefits derived by small business entities as a result of complying with their tax obligations. This is the first study on managerial benefits that considers all federal taxes in the Australian context. While the managerial benefits of tax compliance were first identified by Sandford in the 1980s, there is only limited evidence to date about their perception by business taxpayers and no evidence at all about their actual occurrence. The work undertaken by Sandford together with the findings of empirical research on accounting in small businesses, provide the framework for the development of research hypotheses. With the purpose of testing these hypotheses, the research examines concurrently a sample of small businesses located in a regional area of Australia, and a sample of similar entities located in an external territory of Australia exempt from federal taxes and with minimal tax compliance obligations. The thesis adopts a mixed research method which combines a survey and a case study component from which a number of convergent results emerge. Results show that bookkeeping requirements imposed by tax compliance compel small businesses to upgrade their accounting systems, typically in the form of computerisation. The increased sophistication of the accounting system following this upgrade allows small businesses to derive managerial benefits in the form of a better knowledge of their financial affairs. The study also demonstrates that when small businesses seek the assistance of an accountant to comply with their tax compliance obligations, managerial benefits may be derived in the form of informal business advice and other services that come as a spin-off from tax compliance work. The findings of the research also indicate that a majority of small businesses value positively the accounting information generated as a result of tax imposed record keeping requirements, however further studies are required to establish the extent to which the additional information has a positive effect on decision making. Finally, the study identifies various possible approaches to quantify managerial benefits including a method based on the costs of alternative resources, and a valuation based on what owner-managers would be prepared to pay for the information.