Dissertationen zum Thema „Value-creating and non-value-creating activities“

This research paper explores the value co-creating activities from a micro-level healthcare perspective by investigating value co-creation in dental clinics. Previous research on the subject of co-creation of value has directed its focus to higher-level healthcare with advanced illnesses, chronic diseases and complicated processes with many interactions. This research paper expands the theoretical research and provides valuable practical insight for dental clinics by adding a perspective where there is a low level of interaction. Through interviews with dentists and a focus group discussion with patients it is concluded that the co-creating activities of: cooperating, colearning, collating information, integrating networks, providing options, and designing environments, are present on the micro-level healthcare. Furthermore, contrary to existing literature, it is concluded that the co-creation is commonly instigated by the dentist rather than the patient, and that the value co-creation can also be active on a psychological level, and not solely through physical interactions and activities.

Many companies do not prioritize warehouse logistics sufficiently in their core business, with the help of increased knowledge, more companies can reduce non-value-creating activities on their warehouse space. There is research and methods designed for standard warehouses that help reduce picking time and non-value-adding activities, however, there is not enough research regarding companies with limited warehouse space and how they can work towards continuous improvement. The purpose and contribution of the study is increasing knowledge of how companies with limited warehouse space can manage and time-efficient their warehouse space with the help of warehouse logistics. A qualitative case study has been performed with observations and an interview where picking time has been the main focus. The collection of the theoretical framework has been reviewed and revised through scientific articles and other literature to strengthen the empirical research. The research is delimited and focuses on limited storage areas. More specifically, the study has placed its emphasis on warehouse logistics and picking time. The study looked at a company's limited storage space and focused on a small part in a delivery, from arrival control to storage. In the empirical study, a case company has been studied and confirmed that warehouse logistics needs to be given better priority in companies with limited warehouse space. With the help of reduced time in warehouse routines, many companies can reduce non-value-creating activities. The purpose of the study and issues will contribute to future research and can be used as a basis. Future research will also help other companies in the same situation to eliminate non-value-adding activities and reduce picking time.
Många företag prioriterar inte lagerlogistik tillräckligt i sin kärnverksamhet, med hjälp av en ökad lagerlogistik-kunskap kan fler företag reducera icke-värdeskapande aktiviteter på lagerytan. Det exister forskning och metoder som är utformade för standardlager som hjälper till att reducera plocktid och icke-värdeskapande aktiviteter, däremot saknas det tillräcklig forskning gällande företag med begränsad lageryta och hur dom kan arbeta mot ständiga förbättringar när det kommer till lagerlogistik.  Studiens syfte och bidrag ligger i att öka kunskapen om hur företag med begränsad lageryta, med hjälp av lagerlogistik, kan hantera och tidseffektivisera sin lageryta. En kvalitativ fallstudie har utförts med observationer och mejlkommunikation där plocktid varit huvudfokus. Samling av det teoretiska ramverket har genom vetenskapliga artiklar och annan litteratur granskats och reviderats för att stärka den empiriska undersökningen. Forskningen avgränsas och fokuserar på begränsade lagerytor. Mer specifikt har studien lagt sin vikt på lagerlogistik och plocktid. Studien har tittat på ett fallföretags begränsade lageryta och på en liten del i en leverans, från ankomstkontroll till förvaringsförråd.  I den empiriska undersökningen har ett fallföretag studerats och bekräftat att lagerlogistik behöver prioriteras bättre hos företag med begränsad lageryta. Med hjälp av reducerad tid vid lagerrutiner kan många företag reducera icke-värdeskapande aktiviteter. Studiens syfte och frågeställningar kommer att bidra till framtida forskningar och kan användas som underlag. Framtida forskning kommer även bidra med att hjälpa andra företag i samma sits att eliminera icke-värdeskapande aktiviteter och reducera plocktid.

Titel: Utveckling och förbättring av inköpsprocessen för transporter. - En fallstudie på Wexiödisk ABBakgrund: Allt fler företag väljer att inte utföra transporterna på egen hand och istället samarbetar med tredjepartslogistikföretag. Inköpsprocessen för transporter är den processen som ser till att transporttjänsterna åt kunderna köps från 3PL företagen. Wexiödisk upplever några problem gällande inköpsprocessen för transporter i form av brist på kunskap kring processens aktiviteter, problem med standardisering och känner att den utförs på ett gammaldags sätt. Detta leder till slöserier, problem med delegering och ineffektivitet. En ökad grad av outsourcing leder ofta till ökade kostnadsbesparingar, men det är svårt att fånga hur kostnader förändras från att hantera processen internt till att den hanteras av en tredje part. Syfte: Syftet med studien är att identifiera icke-värdeskapande aktiviteter som i nuläget förekommer i inköpsprocessen för transporter genom att kartlägga processen, detta med avsikt att utveckla och ge förslag på förbättringsarbete. Syftet är också att identifiera och undersöka hur kostnader förändras och vilka faktorer som påverkar dessa vid en potentiell outsourcing av inköpsprocessen för transporter i SME, samt utveckla en kostnadsmodell för identifiering av dessa kostnader. Metod: Studien är en en-fallstudie där kvalitativa metoder användes. Relevant data för studien samlades in med hjälp av ostrukturerade- och semi-strukturerade intervjuer samt egna observationer på plats. Först upprättades processkartorna för processen för respektive marknad med syfte att skapa kunskap kring processens aktiviteter och identifiera ickevärdeskapande aktiviteter. Därefter identifierades förbättrigsförslag för att reducera slöserierna. På slutet analyseras möjlig outsourcing av processen i fokus och kostnadsförändringar som kan ske. Slutsats: Inköpsprocessen för transporter på Wexiödisk präglas av en del manuella arbetsmoment och brister i informationsflödet som skapar slöserier, framför allt i form av överarbetning. Det finns fler icke-värdeskapande aktiviteter när det gäller processen för den utländska marknaden än den svenska. Förbättringsförslag som identifierades och kan reducera slöserierna är i form av digitalisering och utveckling av befintligt affärssystem samt ökad integration. Även en ökad standardisering av processen kan ge positiva effekter på processen och ett verktyg att uppnå det är 5S. Det identifierades flera kostnader av att hantera processen internt, framför allt indirekta kostnader. Den högsta kostnadsposten är personalkostnader för transporthanteraren. Kostnader som kan tillkomma vid outsourcing av processen kategoriserades in i fem kategorier: Avtalsrelaterade kostnader, Transaktionskostnader, Underhållnings- och tjänstekostnader, Riskkostnader och Gömda kostnader. Dessa kostnader beror på olika faktorer och storleken kan vara större eller lägre beroende på förutsättningar. i Växjö.  Bakgrund: Allt fler företag väljer att inte utföra transporterna på egen hand och istället samarbetar med tredjepartslogistikföretag. Inköpsprocessen för transporter är den processen som ser till att transporttjänsterna åt kunderna köps från 3PL företagen.Wexiödisk upplever några problem gällande inköpsprocessen för transporter i form avbrist på kunskap kring processens aktiviteter, problem med standardisering och känner attden utförs på ett gammaldags sätt. Detta leder till slöserier, problem med delegering ochineffektivitet. En ökad grad av outsourcing leder ofta till ökade kostnadsbesparingar, men det är svårt att fånga hur kostnader förändras från att hantera processen internt till att den hanteras av en tredje part. Syfte: Syftet med studien är att identifiera icke-värdeskapande aktiviteter som i nuläget förekommer i inköpsprocessen för transporter genom att kartlägga processen, detta med avsikt att utveckla och ge förslag på förbättringsarbete. Syftet är också att identifiera och undersökahur kostnader förändras och vilka faktorer som påverkar dessa vid en potentiell outsourcing av inköpsprocessen för transporter i SME, samt utveckla en kostnads modell för identifiering av dessa kostnader. Metod: Studien är en en-fallstudie där kvalitativa metoder användes. Relevant data förstudien samlades in med hjälp av ostrukturerade- och semi-strukturerade intervjuer samt egna observationer på plats. Först upprättades processkartorna för processen för respektive marknad med syfte att skapa kunskap kring processens aktiviteter och identifiera icke-värdeskapande aktiviteter. Därefter identifierades förbättrigsförslag för att reducera slöserierna. På slutet analyseras möjlig outsourcing av processen i fokus och kostnadsförändringar som kan ske. Slutsats: Inköpsprocessen för transporter på Wexiödisk präglas av en del manuella arbetsmoment och brister i informationsflödet som skapar slöserier, framför allt i form av överarbetning. Det finns fler icke-värdeskapande aktiviteter när det gäller processen för den utländska marknaden än den svenska. Förbättringsförslag som identifierades och kan reducera slöserierna är i form av digitalisering och utveckling av befintligt affärssystem samt ökad integration. Även en ökad standardisering av processen kan ge positiva effekter på processen och ett verktyg att uppnå det är 5S. Det identifierades flera kostnader av att hantera processen internt, framför allt indirekta kostnader. Den högsta kostnadsposten är personalkostnader för transporthanteraren. Kostnader som kan tillkomma vid outsourcing av processen kategoriserades in i fem kategorier, nämligen avtalsrelaterade kostnader, transaktionskostnader, underhållnings- och tjänstekostnader, riskkostnader och gömda kostnader. Dessa kostnader beror på olika faktorer och storleken kan variera beroende på förutsättningar.
Title: Development and improvement of the purchasing process for transports. A case study at Wexiödisk Ab in Växjö.  Background: An increasing number of companies choose not to perform transportation on their own and instead collaborate with third-party logistics companies. The purchasing process for transports is the process that ensures that the transport services for thecustomers are purchased. Wexiödisk experiences some problems regarding the purchasing process for transports in the form of lack of knowledge about the process’s activities, problems with standardization and feels that it is done in an old-fashioned way. This leads to waste, problems with delegation and inefficiency. An increased degree of outsourcing often leads to increased cost savings, but it is difficult to capture how costs change from managing the process internally to being managed by a third party. Purpose: The purpose of this study is to identify non-value creating activities that currently occurs in the purchasing process for transports by mapping the process, with the intention of developing and proposing improvement work. The purpose is also to identify and investigate how costs change and what factors may affect them in a potential outsourcing of the purchasing process for transports in SME, and to develop a cost model for identifying these costs. Method: This study is a one-case study using qualitative methods. Relevant data for the study were collected using un- and semi-structured interviews and as well as on-site observations. First, the process maps were created for the process for each market with theaim to create knowledge about the process’s activities and identifying non-value-creating activities. Subsequently, improvement proposals were identified to reduce waste. At the end, possible outsourcing of the process is analyzed and cost changes that can occur. Conclusions: The purchasing process for transport at Wexiödisk is characterized by anumber of manual work steps and short comings in the information flow that leads to waste, especially in the form of overworking. There are more non-value-creating activities regarding the process for the foreign market than the Swedish one. Improvement proposals that have been identified and can reduce waste are in form of digitalization and development of existing business systems and increased integration. Even increased standardization. Even increased standardization of the process can have positive effects on the process and a tool to achieve it is 5S. Several costs were identified by managing the process internally, especially indirect costs. The highest cost is personnel costs for the transport manager. Costs that may be incurred in outsourcing of the process were categorized into five categories, namely contract-related costs, transaction costs, entertainment and service costs, risk costs and hidden costs. These costs depend on various factors and the size may be greater or lower depending on different conditions.

Globalization, economic volatility and uncertainty have impacted global business markets. This has also had an effect on the logistics and supply chain sector. The third party logistics (3PL) industry is constantly changing due to global industry consolidation, technology integration, industry specialization, and industry alliance networks. The most significant changes have been in areas such as 3PL industry size and make-up, services offered, geographical reach, and the information technology (IT) support provided. Companies can survive in a highly competitive environment by creating competitive advantage. Literature presents three different strategies for creating competitive advantage. These are cost leadership, differentiation and focus. Furthermore, innovations and collaboration between companies can also be strategies for creating competitive advantage. The purpose of this paper is to analyse from the retailers’ perspective, how 3PL providers could meet the customers’ needs better and create competitive advantage in the 3PL market. Furthermore, the purpose of the research is to find out which are, according to the customers’ needs, the best directions that 3PL providers should follow. This research contains both inductive and deductive research approach elements. The empirical data is collected through a survey and interviews. In total 45 retailers took part in the survey. Moreover, five of the survey respondents were selected for additional interviews. The collected data have been analysed by using theories and previous studies in the literature. The main findings from analysing the empirical data and the existing theory are that in order for 3PL providers to create competitive advantage, they should focus on the three elements: selection criteria, incentives and barriers. These influence their relationship with the retailers. 3PL providers should also try to enhance the service quality and satisfaction level in the fields of transportation, warehousing and reverse logistics activities. Most importantly, 3PL providers should provide logistics services and solutions that are in the same level with the retailers’ objectives. Furthermore, 3PL providers can also improve their efficiency and become more competitive by having deeper co-operation with other logistics providers.

In an era where the network of interconnected devices is rapidly expanding, it is difficult for organizations to adapt to the increasingly data-rich and dynamic environment while remaining competitive. Employees experience that much of their time and resources is spent daily on repetitive, inefficient and mundane tasks. Whereas lean manufacturing has manifested itself as a well-known optimization concept, lean information management and the removal of waste is not yet being used to its full potential as its direct value is less visible. A case study was conducted to define which types of non-value adding activities can be identified within information flows and to determine whether decentralized application development can eliminate this digital waste. An internal information flow was modelled, analyzed and optimized by developing customized applications on the Microsoft Power Platform. Based on literature from the field of manufacturing and software development, a framework was developed to categorize digital waste as well as higher order root causes in terms of business strategy and IT infrastructure. While decentralized app development provides the ability to significantly reduce operational digital waste in a simplified manner, it can also enable unnecessary expansion of a common data model and requires application lifecycle management efforts as well as edge security to ensure data compliance and governance. Although limited to one case study, the suggested framework could give insights to organizations that aim to optimize internal workflows by identifying and eliminating digital waste and its root causes.
I en tid där nätverk av sammankopplade enheter expanderar snabbt, är det svårt för organisationer att anpassa sig till den allt mer datoriserade och dynamiska miljön och samtidigt förbli konkurrenskraftiga. Anställda upplever att mycket av deras tid och resurser spenderas på repetitiva, ineffektiva och vardagliga uppgifter. Lean manufacturing har visat sig vara ett välkänt optimeringskoncept, dock har informationshantering och avlägsnande av slöseri inte ännu nått sin fulla potential eftersom dess direkta värde är svårare att se och räkna. En fallstudie genomfördes för att definiera vilka typer av icke-värdeskapande aktiviteter som kan identifieras inom informationsflöden och för att avgöra om decentraliserad applikationsutveckling kan eliminera detta digitala slöseri. Ett internt informationsflöde modellerades, analyserades och optimerades genom att utveckla anpassade applikationer på Microsoft Power Platform. Baserat på litteratur från tillverknings- och mjukvaruutvecklingsområdet utvecklades en ram för att kategorisera digitalt slöseri samt högre grundorsaker när det gäller affärsstrategi och ITinfrastruktur. Medan decentraliserad apputveckling ger möjlighet att avsevärt minska det operativa digitala slöseriet på ett förenklat sätt, så kan det också möjliggöra onödig expansion av en gemensam datamodell och kräver hantering av livscykelanalyser samt kantsäkerhet för att säkerställa datahantering och styrning. Trots begränsad till en fallstudie, så kan det föreslagna ramverket ge insikter till organisationer som syftar till att optimera interna arbetsflöden genom att identifiera och eliminera digitalt slöseri och dess grundläggande orsaker.

Course: Master thesis in Business Administration and Economics, Major of Logistic, 30 hp, 4FE19E, VT17 Authors: Daniella Pavkovic & Alexandra Valhed Supervisor: Hana Hulthén Examiner: Helena Forslund Title: How to eliminate non-value added activities within eGrocery - a case study at a global grocery supplier Background: An increase in eGrocery usage has occurred due to a more stressful every day living with busy schedules and the desire to save time (Emec, Catay and Bozkaya 2015). Companies are getting involved with eGrocery primary to strengthening the consumer loyalty (Saskia, Marei and Blanquart 2016). Jaca et al., (2012) claim that well-functioning processes within eGrocery will contribute to economic development of the company which in turn can lead to higher level of consumer satisfaction, higher return on investments and a greater efficiency in processes. However, in order to enable improvements of a process and increase the efficiency, non-value added activities need to be eliminated (Librelato et al., 2013). Purpose: The purpose of the thesis is to propose a framework for elimiating non-value added activities related to information sharing in the eGrocery order fulfilment process. Method: The study has a qualitative approach and, in order to answer the purpose of the study, the authors have performed a case study at a global grocery supplier. Empirical data has been collected through focus groups and interviews. Conclusion: An amount of 81 % of the activities within the order fulfilment process towards Shopr are considered to be non-value added. These were identified by a creation of a Value Stream Mapping. The non-value added activities depend primary on manual handling of the operations and insufficient information sharing within the own company as well as between the global grocery supplier and Shopr. In order to eliminate these non-value added activities a Future State Map should be created. Furthermore, focus should be on elimination of the silos within the company and integration of an integrated information system. This applies for the global grocery supplier as well as other global companies involved with eGrocery. Key words: Non-value added activities, eGrocery, Order fulfilment process, information process, silos

While there exist consensus among researchers that business angels contribute with non-financial value to their investee companies, previous research on value adding activities has suffered from a lack of overview and consensus. This thesis seeks to create a general understanding of the value adding activities, how they are performed and what affects these activities. In addition we take the first step in assessing the process of realizing potential value adding, which has been indicated as a ‘black box’. Paper one is a literature study, while paper two is a multiple-case study including ten business angels where each candidate presented one or more investment cases resulting in a total of 15 business cases. Paper three is a conceptual theory-building study, which combine theoretical models from other disciplines with qualitative data from the multiple-case study Paper one conducts an extensive literature review on value adding activities performed by business angels to their investee company, in addition to explore which factors may influence these activities. We present a conceptual framework for value adding activities, and link this framework to potential factors. The findings suggest that the value adding activities may be divided between Intra-organizational activities, meaning the activities within the venture and Inter-organizational activities, meaning activities aimed at the external environment. Paper two explain how the value adding activities are performed to the investee company. We present an in-depth explanation regarding how the activities are performed, and also present a new framework for value adding activities in accordance with the findings. The findings support that value adding activities may be divided between Intra-organizational activities and Inter-organizational activities. However, in contrast to previous research, we find that Network and Legitimation are not direct activities, as Network may be seen as a channel in which Inter-organizational activities are performed, while Legitimation increases the value of this channel. Paper three assess what may influence the value adding activities. Findings suggest two major factors influencing the value adding activities; the ventures life cycle and the receptivity of the entrepreneur. We assess the Attributes of the investor, entrepreneur and company, and the Relational properties between them in the light of these two factors. In addition and stark contrast two previous research, we find that there is a difference between potential value added and realized value added, as this is a process contingent upon the entrepreneurs’ ability to acquire and exploit advice from the investor. Based on the findings we present a conceptual framework, which assesses the entire process from potential activities to realized value added. Combined, the papers presented in this thesis provide future researcher with a framework with which they may assess and analyze the non-financial contributions provided by business angels, in addition to factors influencing them. However, the main finding in paper three, which is the process of realizing potential value added, is of essence when assessing non-financial contributions. It should therefore be included in future studies on the subject, as this process needs to be fully understood in order to comprehend, and increase the efficiency of, the informal capital market.

Thesis (Master of Construction in Construction Management)--Cape Peninsula University of Technology, 2018.
This study sought to determine the prevalence of non-value adding activities (NVAAs) associated with construction site management in Nigerian, utilising Lagos State as the case study. To pursue the study, the following objectives were formulated: (1) to identify the sources of NVAAs during construction projects; (2) to determine the causes of the occurrence of NVAAs; (3) to ascertain the effects of occurrence of NVAAs on management of personnel on construction sites; and (4) to develop techniques to mitigate the effect of NVAAs on construction projects. Relevant literature related to the matter under investigation was extensively reviewed. An exploratory study on non-value adding activities was conducted; the findings of which determined the focus of the study. This was achieved through a qualitative method where open-ended interviews were administered to purposively selected construction professionals including construction managers, site engineers, consulting engineers, and site managers who were based in Lagos. Additionally, observations of construction activities on site also provided the basis for the primary data collection to gain an in-depth understanding of the factors contributing to the occurrence of NVAAs on site. Three construction firms partook in the survey, and a total of eight construction professionals were interviewed. It was uncovered that improper planning of construction site activities – for example material management, site layout, and the competency of site personnel – came about to non-value adding activities, thereby confirming the situation of poor site execution within the construction industry. This exploration was limited to certain building construction locations in Lagos State, Nigeria. Accentuation was put on the evaluation of non-value adding activity (i.e. waste) related with site management in the construction industry amid the undertaking execution stage. The research was done to assist in creating a proper contribution to the perception of NVAA management measures by way of the application of significant principles that have been deserted, and also to fashion responsiveness for construction company workforces to determine factors that contribute to NVAAs with the goal that the level of waste can be decreased while simultaneously increasing productivity during construction. Suggestions regarding the reduction of NVAAs include the following: (1) Early identification of the root causes of NVAAs would certainly provide a useful information for project stakeholders to design a suitable containment strategy to minimise / prevent the occurrences of waste; (2) Conducting workshops for project team members on a regular basis concerning lean design management principle will also assist in reducing the incidence of NVAAs on site;

In today’s competitive global market every companies strive to overcome challenges that occur during manufacturing in order to gain profits and stay in competition. Overcoming challenges include elimination or reduction of non-value adding activities that are happening in production. To eliminate non-value adding activities and achieve desired workflow it is important to follow set of successful strategies which suits production system. In this current research framework has been proposed which aids reduction of non-value adding activities and also plays an important role in achieving efficient material flow. Current research is carried out in a single case study at a Swedish manufacturing firm where identification of effects of existing non-value-added activities in major aspects of material flow was carried out. By analysing the findings from case company along with data from literature review effects of NVA on material flow were identified in production facility and solution has been recommended in the form of framework to overcome these problems. In the conclusion a set of strategies were developed into a framework by analysing the effects of existing NVA in production facility has been further recommended for implementation at case company to check for generalisability of developed framework. This framework aids in overcoming common problems associated with material flow along with eliminating effects of NVA activities and also helps improving productivity which enhances proper flow of materials into line.

Höga byggkostnader och betydande bostadsbrist i Sverige visar att ett effektivare bostadsbyggande krävs. En reducering av slöseri i byggprocessen bidrar till en effektivisering av både tid och kostnad. För att öka förståelsen för vikten av effektivisering synliggör den här studien slöseri i produktionsflödet för en platsgjuten betongvägg i ett bostadsprojekt. Studien visar även var i produktionsflödet det finns förbättringsmöjligheter. Slöseriet synliggjordes genom en tidsstudie som visade på stor potential till förbättring i bostadsprojektets resursflöde, materialflöde och informationsflöde. Mycket tyder på att dessa brister i produktionsflödet beror på allt för kort byggtid, vilket leder till att en fullgod planering inte alltid utförs.
High construction costs and considerable housing shortages in Sweden show that a more efficient housing construction is required. A reduction of waste in the construction process contributes to the efficiency of both time and cost. In order to increase the understanding of the importance of efficiency, this study reveals waste in the production flow of a cast in-situ concrete wall in a housing project. The study also shows where in the production flow there are improvement opportunities. The waste was made visible through a time study which showed great potential for improvement in the housing project resource flow, material flow and information flow. There are many indications that these shortcomings in the production flow are due to a too short construction time, which means that a good planning is not always carried out.

Bakgrund: Outsourcing av delar eller hela logistikflödet till tredjepartslogistiker har ökatavsevärt de senaste åren. Detta har satt press på tredjepartslogistikföretagen. Alwex Lager och logistik är ett tredjepartslogistikföretag som utför tjänster åt andra företag i form av materialhantering. Materialhanteringsprocessen i lagret är en av de processerna som innehåller mest icke värdeadderande aktiviteter och som har störst förutsättningar att kunna effektiviseras. För att tredjepartslogistiker ska kunna fortsätta vara attraktiva på marknaden måste de kunna möta en förändrad marknad på både kort och långsikt. Syfte: Syftet med den här studien är att underlätta för andra tredjepartslogistiker som har liknande icke värdeadderande aktiviteter i sin materialhanteringsprocess som Alwex Lager och Logistik AB. Genom de kort och långsiktiga lösningar som författarna har identifierat är syftet att de ska hjälpa dem att eliminera deras icke värdeadderande aktiviteter och minska totala kostnader. Metod: Den här studien är en kvalitativ fallstudie utförd på Alwex Lager och Logistik AB. Den teori som presenteras är främst insamlad från aktuella artiklar. Empirin som presenteras är insamlad genom intervjuer och fokusgrupper med anställda på Alwex. Resultat: Författarna har identifierat att det under aktiviteten orderplock i en materialhanteringsprocess uppstår flest icke värdeadderande aktiviteter och högst kostnader. Detta har bidragit till att fokus har lagts på att finna lösningar som eliminerar ickevärdeadderande aktiviteter och minska totala kostnader inom plock. Fallstudien presenterar två kortsiktiga och två långsiktiga lösningsförslag som eliminerar icke värdeadderandeaktiviteter och minskar totala kostnader kopplade till en materialhanteringsprocess. Lösningarna som har identifierats minskar tidsåtgång för identifierade icke värdeadderandeaktiviteter med 23-75% och totala kostnader med 23-32%.
Background: Outsourcing of parts or the entire logistics flow to a third-party logisticprovider have increased significantly in recent years. This has led to high pressure on the thirdparty logistics companies. Alwex Lager och Logistik is a third-party logistics provider that performs services for other companies in form of material handling. The material handlingprocess in the warehouse is one of the main areas that contain the most non-value-adding activities and therefore have the greatest opportunity for streamlining. In order for a thirdparty logistics provider to continue to be attractive on the market, they must be able to meet a changing market on both short and long terms. Purpose: The purpose of this study is to find short-term and long-term solutions that eliminates non value adding activities and reduces total costs in the material handling process in a third-party logistics provider. Methods: This study is a qualitative case study of the material handling process at the third-party logistics provider Alwex Lager & Logistik AB. The theoretical chapter is based on current literature mainly from articles. The empirical chapters are based on data collected through interviews and focus groups. Findings: The authors have identified that most of the non-value-adding activities and highest costs appears during the picking activity in a material handling process. This has led to the focus of the study being placed on finding solutions that eliminate non-value-adding activities and reduce total costs within picking. This case study presents two short-term and two long-term solutions that eliminate non-value adding activities and reduces total costs associated with a material handling process. The solutions that have been identified to reduce non valueadding time by 23-75% and total costs by 23-32%

Purpose – The purpose of the study is to propose a framework for standardized workstations with focus on operators work activities and material presentation on a mixed-model assembly line. In order to fulfill the purpose, it was decomposed into three research questions: Research question 1: What problems in existing manual workstations can be identified, regarding work activities and material presentation? Research question 2: What can be considered regarding operators' work activities in creation of standardized workstations for a mixed-model assembly line? Research question 3: What can facilitate the work performance and ergonomics of operators when designing material presentation for standardized workstations for a mixed-model assembly line? Methodology – This study was carried out inductively through analysis of empirical data from a case study against existing theories from a literature study. Theories were in the areas of mixed-model assembly line, workstation design, material presentation, work activities, ergonomics and human aspect, and standardization and flexibility. To gather empirical data, a document study, observations and interviews were conducted at one case company. Findings – The study resulted in a framework for work activities and material presentation in standardized workstations on a mixed-model assembly line within the perspectives of ergonomics, standardization and non-value-added work. Results indicated on decreased efficiency if the involvement of human factor and standardization were insufficient in the workstation design, by increased non-value- added work and decreased ergonomics. Implications – The proposed framework intended to support companies to merge assembly lines into a mixed-model assembly line with low automation. Limitations – The framework in this study only focused on workstations' workactivities and material presentation. Workstations are linked to more than these two areas therefore should more areas be included in merging assembly lines. This framework had the perspectives of ergonomics, standardization and non-value-added work, more perspectives should be considered in a merger.

Background: The literature on lean service and practical implementation of lean service is very thin, as the use of lean as a tool in service-oriented companies is not as well established as in the industrial and manufacturing sectors. This has created an interest in us to investigate how lean service and lean tools can be adapted to be used in the construction industry. Purpose: The purpose of this study is to identify non-value adding activities and problem areas to provide suggestions regarding leantools that can help to improve the carpentryproject process from beginning to end. Methodology: To answer the question of which non-value adding activities arise in carpentry-projects and which activities and areas in the carpentry processes that could be improved through leantools, have been studied as a case study in a medium-sized construction company. A total of four interviews were conducted, in an early stage a pilot interview with the group manager was conducted to form an idea of the current situation in the case company. Thereafter three semi-structured interviews were conducted with the company's board member, group manager and an employed carpenter. The Lean tools 5S and Muda sets the theme of the interviews and addresses issues related to waste, nonvalue adding activities and work routines. The material gathered from the interviews is set against the theoretical frame of reference and forms the basis for the analysis and discussion of this study. Results: The interviews revealed that mistakes, rework, unnecessary movements and waiting times are common. Usually in the form of incorrect drawings, poor conditions in workplaces or inadequate planning before carrying out the work in the delimited area of wall-projects. The case company recognizes that a development should take place in certain areas, but that inefficiency is not only due to them, but also to external circumstances. Contributions: Modifications to the original eight waste categories have been made to more accurately represent wastes that arise in service-oriented professions. Problems that arise in connection with non-value-creating activities are largely due to a lack of communication, unengaged employees, and inadequate planning. The results of this study validate previous research in the area of lean service and contributes with a unique perspective, as the construction industry is difficult to define as it can neither be defined as manufacturing, production oriented nor service oriented.
Bakgrund: Litteraturen kring lean service och praktisk implementation av lean service är väldigt tunn, då användningen av lean som ett verktyg inom serviceinriktade företag inte är lika väl etablerat som inom industri- och tillverkningssektorn. Detta har skapat ett intresse hos oss till att undersöka hur lean service och leanverktyg kan anpassas till att användas inom byggbranschen. Syfte: Syftet med detta arbete är att identifiera icke-värdeskapande aktiviteter och problemområden för att kunna ge förslag på leanverktyg som kan användas för att förbättra processen från att ett finsnickeriprojekt påbörjas till att det slutförs. Metod: För att svara på frågan om vilka icke-värdeskapande aktiviteter som uppstår inom finsnickeriprojekt samt vilka aktiviteter och områden i finsnickeri processen som skulle kunna förbättras med leanverktyg har undersökning skett som en fallstudie i ett medelstort snickeriföretag. I detta arbete så har totalt fyra intervjuer genomförts, i tidigt skede så genomfördes en pilotintervju med gruppchefen för att bilda en uppfattning om nuläget i fallföretaget. Därefter genomfördes tre semistrukturerade intervjuer med företagets styrelseledamot, gruppchef och en anställd snickare. Leanverktygen 5S och Muda utgjorde temat för intervjuns riktning och behandlar frågor gällande slöseri, ickevärdeskapande aktiviteter och arbetsrutiner. Underlaget från intervjuerna ställs mot den teoretiska referensramen och utgör grunden för analysen och diskussionen. Resultat: Intervjuerna visade att misstag, omarbete, onödiga rörelser och väntetider är vanligt förekommande. Vanligtvis i form av felaktiga ritningar, dåliga förutsättningar i arbetsplatsen eller brist på god planering inför arbetet inom det avgränsade området väggprojekt. Fallföretaget inser att en utveckling bör ske inom vissa områden, men att ineffektivitet inte endast beror på dem, utan även av externa förhållanden. Bidrag: Modifikationer av de ursprungliga åtta slöserikategorierna genomförts för att mer precist representera slöserier som uppstår inom serviceinriktade yrkesområden. Problemområden som uppstår i samband med icke-värdeskapande aktiviteter beror till stor del på bristande kommunikation, oengagerade medarbetare och otillräcklig planering. Resultatet från arbetet styrker tidigare forskning inom området för lean service och bidrar med ett unikt perspektiv då byggbranschen är svårdefinierad då det varken kan definieras som fullt tillverkande, produktionsorienterat eller serviceinriktat

Inom byggbranschen är det av vikt att hitta arbetssätt som på lång sikt sänker byggkostnaderna för att på så sätt kunna producera en vara som kräver mindre förbrukning av resurser men som även fortsätter vara konkurrenskraftig. Syftet med detta examensarbete är att undersöka hur medarbetarna vid Skanskas byggprojekt "Trädgårdarna" i Boglundsängen, Örebro kommun, arbetar för att minimera slöserier (icke värdeskapande aktiviteter). Syftet är även att identifiera vanliga slöserier som förekommer, både generellt på byggarbetsplatser men i synnerhet på byggprojektet "Trädgårdarna", samt att slutligen komma med förslag på åtgärder för att mini-mera dessa slöserier. Arbetet grundar sig på en kvalitativ metod i form av intervjuer och obser-vationer. När detta arbete skrevs var produktionen i ett tidigt stadie. Arbetets resultat påvisar att det finns både styrkor och brister gällande hur arbetet på "Trädgårdarna" fortskrider. Även fast produktionen i skrivandets stund inte har kommit så långt på projektet framkommer det av resultatet att personalen värdesätter ordning och reda och försöker upprätthålla detta genom olika tillvägagångssätt. Överlag arbetar personalen bra med att minska slöserier på arbets-platsen. De slöserier som har uppstått beror främst på brister i projekteringen och/eller produktionsplaneringen. För att minska slöserierna och upprätthålla ett effektivt arbetssätt är det av stor vikt att ha en genomarbetad projektering, genomföra arbetsberedningar på så många moment som möjligt, ha god ordning och reda på arbetsplatsen, ta tillvara på personalens kunskap och engagemang samt att utnyttja någon form av samordnad leverans för att minimera lagerhållningen och väntetiderna.
In the construction industry it is important to find ways of working that in the long term lowers construction costs so as to produce a product that requires less consumption of resources, but which also continues to be competitive. The purpose of this thesis is to investigate how employees at Skanska's construction project "Trädgårdarna" in Boglundsängen, Örebro, work to minimize wastes (non value-adding activities). It also seeks to identify common wastes that occur, both generally on construction sites but in particular on the building project "Trädgårdarna", and finally to come up with suggestions on measures to minimize these wastes. This thesis is based on a qualitative method in the form of interviews and observations. When this thesis was written production was at an early stage. The results of this thesis demonstrate that there are both strengths and weaknesses regarding how work on "Trädgårdarna" is pro-gressing. Although the production was in an early stage, during the time of writing this thesis, the results show that the staff appreciates orderliness at their workplace and try to maintain this through different means. Overall, the staff work well to reduce wastage in the workplace. The wastes which have arisen primarily did so due to deficiencies in the design and/or production planning. To reduce the wastage rate and maintain an effective work it is of great importance to have a well-planned design, to implement work preparations as frequently as possible, to have an orderly workplace, to take advantage of the staff's knowledge and commitment and to use some form of coordinated delivery system to minimize inventory and waiting times.

Denna rapport är resultatet av en analys som gjorts vid Vest-Woods fabrik i Forserum under våren 2007 i syfte att reducera interna transporter. Vest-Wood AB i Forserum tillverkar dörrar för den svenska marknaden men förser också en annan fabrik (Sdr

Felding i Danmark) i samma koncern med dörrstommar. Materialhantering för att förse Sdr Felding fabriken med dörrstommar medför i dagsläget mycket interna transporter i Forserumsfabriken. För att klara ojämn efterfrågan från Sdr Felding fabriken samt för att kunna jämna ut sin egen produktion har Forserumsfabriken valt

att lagerföra de tolv artiklar som beställs mest frekvent från Sdr Felding fabriken. Buffertlagret vid Forserumsfabriken där artiklarna lagerförs är placerat ca 200 m från produktionen vilket medför mycket intern transport för hantering av dessa. Uppgiften

som Vest-Wood AB i Forserum ville ha analyserad var hur de kunde hitta ett mer ekonomsikt fördelaktigt upplägg av de interna transporterna inom fabriken i Forserum. För att kartlägga nuläget beräknades medelvärdet av buffertlagret baserat på inventerade lagersaldo från 2006. I samma buffertlager lagerförs den buffert som

skall täcka efterfrågan för den veckas extra semester som Forserumsfabriken har jämfört med Sdr Felding fabriken. Den semesterbufferten fick räknas bort. Efter att ha fastställt medelvärdet på buffertlagret kunde lagerhållningskostnaden beräknas.

I den del av Forserumsfabriken som vi analyserat sker tillverkning i tre flöden där de tolv lagerförda dörrstommarna tillverkas i två av dem. Vi räknade ut att total kapacitet i dessa båda och fann att det finns en möjlig extra kapacitet på 25 %. Med medelvärdet och möjlig extra kapacitet som underlag kunde ett förbättringsförslag

tas fram. Förbättringsförslaget handlar om att ta bort buffertlagret, som ett led i att minska de interna transporterna. Förbättringsförslaget förutsätter att samarbetet och insynen mellan fabriken i Sdr Felding och fabriken i Forserum förbättras.

This report is the result of an analysis made at Vest-Woods factory in Forserum during the spring of 2007 with the purpose to reduce internal transports. Vest-Wood AB in Forserum produces doors for the Swedish market but is also a supplier of doorframes to another factory (Sdr Felding in Denmark) in the same group of companies. The material handling for supplying the factory in Sdr Felding with

doorframes causes a lot of internal transports. The factory in Forserum has chosen to keep the twelve most ordered doorframes in stock to keep up with varying demand from the factory in Sdr Felding and to smooth their own manufacturing. The warehouse in Forserum, where the doorframes are stored, is placed 200 m from the

manufacturing site and that contributes to the internal transport. The assignment that Vest-Wood AB in Forserum wanted analysed was how they could find a more beneficial arrangement of the internal transports from an economic point of view. To define the present situation we calculated the mean value based on inventory data

from 2006. The factory in Forserum is closed for one more week than the factory in Sdr Felding is during the summer. For that reason, a buffer is built to cover the demand from the factory in Sdr Felding during this week. This buffer is also kept in the warehouse. That buffer was subtracted from the inventory results. When the mean

value of the warehouse had been calculated, the yearly cost of storing the doorframes could be calculated. There are three different flows in that part of the factory in Forserum where our analysis has taken place. Production of the twelve doorframes

takes place in two of them. We calculated total capacity in these two flows and found that they have potential extra capacity of 25 %.

With the mean value of the warehouse and the potential extra capacity in the production we could work out a proposal of improvement. The proposal treats how to remove the warehouse as a way of reducing internal transports. The proposal assumes

that the collaboration and insight between the factory in Sdr Felding and the factory in Forserum is improved.

Syfte – Studiens syfte är att utifrån en värdeflödesanalys kartlägga ett råmaterialflöde samt identifiera icke-värdeskapande aktiviteter och föreslå förbättringsförslag. För att besvara syftet har det brutits ned i tre följande frågeställningar: Vilka icke-värdeskapande aktiviteter kan identifieras i flödet? Vad finns det för argument till att åtgärda de upptäckta icke- värdeskapande aktiviteterna Hur kan de upptäckta icke-värdeskapande aktiviteterna åtgärdas för att höja effektiviteten? Metod - Den genomförda studien är en fallstudie vilken bygger på en induktiv ansats med kvantitativa inslag. Den använda metoden är av kvalitativ karaktär då studien grundar sig på intervjuer och tolkning utifrån observationer av den grundläggande datainsamlingen. Datainsamlingen har genomförts utifrån litteraturstudier, intervjuer, observationer och dokumentstudier. För att nå en hög trovärdighet har det vid utformning av intervjufrågor varit viktigt att dessa kunnat kopplats till uppfyllnad av syftet. Detta arbete gjordes för att minimera risken för systematiska fel. Resultat – Studiens resultat bygger på en kartläggning av ett flöde där en nulägesanalys genomfördes för att sedan genomföra en värdeflödesanalys. Utifrån värdeflödesanalysen framgick det att en brist i flödet var höga nivåer av slöserier. Det största identifierade slöseriet var bristande kvalité, främst orsakat av produktion av defekta produkter. Denna brist påverkar vidare stora delar av flödet. De åtgärdsförslag vilka läggs fram i studien är att via en förändring av kulturen på företaget, genomföra standarder och vidare jobba med ständiga förbättringar. Implikationer – Resultatet visar vikten av att arbeta med effektivisering av slöserier vilket i studiens fall leder till bristande kvalitet främst i form av produktion av defekta produkter. Studien har ett praktiskt bidrag till tillverkande företag, genom att ta till sig de presenterade åtgärdsförslagen kan det generera en bättre samsyn på kvalitet i verksamheten. Även ett teoretiskt bidrag ges i form av att ämnet ständigt är under utveckling och behöver ny uppdaterad data. Vidare forskning skulle kunna se över hur man rent tekniskt och psykologiskt implementerar en förändring likt denna. Begränsningar – Resultatet kan vara svårt att generalisera eftersom detta är en studie genomförd som en enfallsdesign. Vidare är det även komplext att undersöka och utveckla en studie vilken visar på hur kvalitet är kopplat till företagskultur.
Purpose – The purpose with this study is to map a raw material value flow analysis and identify non-value-creating activities and propound suggestions for improvement. Method – The study is a case study based on an inductive approach with quantitative elements. The used methods is of a qualitative character since the study is based on interviews and interpretation based on observations of the basic data collection. The data collection has been done through literature studies, interviews, observations and document studies. In order to achieve high credibility, it has been important that the design of interview questions can be linked to fulfillment of the purpose. This work was done to minimize the risk of systematic errors. Findings – The study's results are based on a mapping of a flow where a current analysis was carried out to then later end in a value flow analysis. Based on the value flow analysis, it appeared that a shortage in the flow was high levels of waste. The largest identified waste was a lack of quality, mainly due to the production of defective products. This shortcoming also affects large parts of the flow. The measures proposed in the study are to implement standards through a change in the culture of the company, and to continue to work on continuous improvements. Implications – The result, which shows the importance of working with streamlining waste, which in this case leads to a lack of quality, mainly in the form of production of defective products. The study can be seen as a practical contribution to manufacturing companies, by embracing these proposals for action, it should generate a better consensus on the quality of the business. Also a theoretical contribution where further research could look at how to technically and psychologically implement a change like this. Limitations – It can be difficult to generalize the results as this is a study conducted as a one-case design. Furthermore, it is also complex to investigate and develop a study that shows how quality is linked to corporate culture.

Bakgrund: Dagens marknader har med tiden tenderat att bli mer globala vilket i sin tur har ökat konkurrensen mellan företag. Detta har inneburit att många industriorganisationer har behövt förändra sig för att vara konkurrenskraftiga på marknaden. Ett koncept som idag genomsyrar många företag är lean vilket bygger på att maximera användandet av sina resurser, eliminera slöserier och skapa en effektivare tillverkning. Genom att arbeta med lean kan företag uppnå snabbare genomloppstider. Syfte: Syftet med studien är att kartlägga Press Kogyos propellerprocess för att kunna identifiera icke-värdeadderande aktiviteter i processen. Vidare kommer studien bidra Press Kogyo med förslag gällande hur en effektivare material- och produktionsstyrning kan reducera genomloppstiden i propellerprocessen. För att studien ska uppnå teoretisk relevans är ytterligare ett syfte med studien att bidra med teori kring hur tillverkande företag, med en funktionell layout, kan reducera de nackdelar som finns med layouten med effektivare material- och produktionsstyrning. Genomförande: Studien har delats upp i tre forskningsfrågor. De två första forskningsfrågorna var specifikt inriktade mot det studerade företaget medan den tredje forskningsfrågan var mer generellt ställd mot tillverkande företag med funktionell layout. Studien har genomförts som en fallstudie och präglats av kvalitativa forskningsmetoder. Empiriska data har samlats in genom intervjuer, observationer samt en fokusgrupp. För första forskningsfrågan skapades processkartor och VSM-kartor. Dessa i samband med diverse intervjuer låg till grund för att identifiera icke-värdeadderande aktiviteter/slöserier i propellerprocessen vilka påverkade genomloppstiden. För forskningsfråga två applicerades teori kring material-och För tillverkande industriföretag kan en reducering av genomloppstid generera diverse fördelar. Några av dessa fördelar är: minskat antal produkter i arbete, bättre kvalité, minskade kostnader, bättre prognoser, ökad flexibilitet samt minskad ledtid gentemot kund. Press Kogyo har under en längre period upplevt en problematik kring en av deras processer. Problematiken har legat i att de inte vetat om vilka icke- värdeadderade aktiviteter som finns i processen samt hur de påverkar genomloppstiden.   produktionsstyrning i syfte att reducera de icke-värdeadderande aktiviteterna/slöserier som identifierats och följaktligen reducera genomloppstider i processen. Gällande forskningsfråga tre genomfördes intervjuer med det studerade företaget och ett annat tillverkande företag med funktionell layout. Författarna ämnade att genom dessa intervjuer besvara hur tillverkande företag med en funktionell layout kan reducera de nackdelar som finns med den layouten med hjälp av effektiv material- och produktionsstyrning. Slutsats: I studien identifierades sju slöserier där väntan ansågs vara det slöseri vilket mest påverkade genomloppstiden i propellerprocessen. För att eliminera alla slöserier och framförallt väntan applicerades teori kring material- och produktionsstyrning med fokus på production activity control (PAC). Den teori vilken användes skapade också en teoretisk modell vilken kan vara en bra grund när företag med funktionell layout vill effektivisera sin planering. Vissa delar av den teoretiska modellen användes också senare i studien där den användes för att reducera de nackdelar vilka kan finnas med en funktionell layout.
Background: Today's markets have over time tended to become more global, which in turn has increased competition between companies. This has meant that many industry organizations have had to change in order to be competitive in the market. A concept that today permeates many companies is the lean practice, which is based on maximizing the use of resources, eliminating waste, and creating more efficient production. By working with lean, companies can achieve faster throughput time. For manufacturing industrial companies, a reduction in throughput time can generate various benefits. Some of these advantages are: reduced number of products in work, better quality, reduced costs, better forecasts, increased flexibility and reduced lead time towards customers.Press Kogyo has for a long period experienced problems with one of their processes. The main problem has been that they do not know what non-value-added activities/waste that can be found in the process and how these activitiesaffect the total throughput time of the process. Purpose: The purpose of the study is to map Press Kogyo's propeller process in order to be able to identify non-value-adding activities in the process. Furthermore, the study will provide Press Kogyo with proposals regarding how more efficient material and production control can reduce the throughput time in the propeller process. In order for the study to achieve theoretical relevance, another purpose of the study is to contribute with theories about how manufacturing companies, with a functional layout, can reduce the disadvantages of the layout with more efficient material and production control. Methodology: The study has been divided into three research questions. The first two research questions were specifically aimed at Press Kogyo, while the third research question was more generally directed at manufacturing companies with a functional layout. The study was conducted as a case study and was characterized by qualitative research methods. Empirical data has been collected through interviews, observations, and a focus group. For the first research question, process maps and VSM maps were created. This together with various interviews created the foundation for identifying non-value-adding activities/waste in the propeller process which affected the throughput time. For research question two, theory of material and production control was applied in order to reduce the non-value-adding activities/waste and consequently reduce throughput time in the process. Regarding research question three, interviews were conducted with Press Kogyo and another manufacturing company with a functional layout. The authors intended to, through these interviews, find answers to how manufacturing companies with a functional layout can reduce the disadvantages of the layout with the help of efficient material and production control. Conclusions: In the study, seven wastes were identified where “wait” was considered to be the waste that affected throughput time the most in the propeller process. To eliminate all waste and specifically the waste “wait”, methods and theories regarding material and production control was applied with a focus on production activity control (PAC). All the different theories that was used also created a theoretical model which can be a good basis for planning when companies with a functional layout want to find ways tostreamline their planning. Some parts of the theoretical model were also used later in the study where it was used to reduce the disadvantages that may exist with a functional layout

碩士
國立政治大學
會計研究所
91
Abstract In the era of knowledge economy, intellectual capital plays an important role. It obeys the law of marginal return diminishing in economic. However, it is more important how to create intellectual capital for the companies. In this study, training activities is the representation of intellectual capital creating activities and we study the association between the intellectual capital creating activities and business value. The samples of this study consist of 124 companies with the listed and OTC companies in high-tech industry during 1995 and 2000.And this study performs multiple regression analysis to know the association between the intellectual capital creating activities and business value, the association between the operating characteristics and business value. The association between the operating characteristics and business value can be divided into the relationship between the capital intensity and business value, the relationship between the compensations and business value, the relationship between the size and business value, the relationship between the business lifecycle and business value. In the basic empirical analysis, we found a positive relationship between intellectual capital creating activities and business value. In the advanced empirical analysis, these results imply that (1) the size of training activities investment is too small, the time of training activities is too short and the reinforcement of training activities is too weak to work. (2) if employees use valuable or specialized equipment, the training activities can work. (3) if employees’ quality is high, the training activities can work. (4) the training activities can work in any size company. (5) in the growth stage, the training activities play important role; in the declined stage, the training activities can slow down decreasing of the business value and can help companies to search for growth opportunities. (6) the intellectual capital creating activities is positively and significantly related to contemporary and subsequent business value. (7) the variation of training expense highly explains business value. In the operating characteristics aspect, these results imply (1) capital intensity is one of the factors which affect business value, the companies in the high-tech industry should use valuable or specialized equipment, be automated or use less labor. (2) compensation can affect labor performance, and the companies that use high-compensation strategy can recruiter high quality employees. And then high quality employees can do high performance. (3)the companies in the high-tech industry should think about benefits of economics of scale. (4) the companies in the high-tech industry should know in which stage of corporate lifecycle the company stay, and operate in the right organizational management.

碩士
國立暨南國際大學
國際企業學系
100
This paper examines the co-evolution of value-creating activities of Chinese MNEs and home institution by Institution Theory and co-evolution view. The value-creating activities include R&D capability、firm productivity、human resource quality、variety in production and degree of internationalization. Our data comes from database of Shanghai-Shenzhen Stock Exchange 1999 and 2010. The result is that the firm productivity and human resource quality of Chinese MNEs have positive effect on the degree of home province modernization. On the other hand, the degree of home province modernization also has positive effect on the productivity of Chinese MNEs. Moreover, we proved that there is a significant co-evolution relationship between each other.

碩士
淡江大學
國際貿易學系國際企業學碩士在職專班
94
This research proposes a model of the relationships between the related complementary resources and the effectiveness of international alliances’ value-creating activities. Further investigation is taken on the moderation of the professional culture relevant to alliance value creation. This study also considers two forms of international alliances, technological alliance and marketing alliance. The results of this research indicate that these international alliances do create value for shareholders that are consistent with the creation of intellectual capital. Attention to the two kind of alliances, technological alliances are potentially more beneficial than marketing alliances, and more likely to create intellectual capital. Marketing alliances are more likely to involve the change of stock price. This study also shows that the gains from alliances are not shared equally by all the partners. About the professional culture relevant to alliance value creation typically will be the most disruptive. This study also shows that the professional culture can be divided two types in international technological alliances---scientific culture and technological culture. The difference of professional culture will lead to the alliance broke. In the other aspect, another professional culture can be divided two types in international marketing alliances---the culture of project staff and the culture of sales staff. This difference of professional culture hardly to lead to the alliance broke.

碩士
國立高雄第一科技大學
風險管理與保險所
90
ABSTRACT Taiwan has officially become a member of WTO on Jan. 1st. 2002. Ever since then with the discipline of GATS and the liberalization and internationalization brought in by this event, the competition among the insurance markets has increased greatly. Moreover, the competition has expanded from locally to globally with an accelerating speed in this time of knowledge economics. This study focuses on how the insurance brokers expand their economical profits by merging acquisitions and strategic alliances in a tide of liberalization, internationalization and globalization. Moreover, under the ultimate shared-duty integration of knowledge economics, there have been new creativities and differentiation occurred during the operation among the insurance agencies. Insurance brokers in the time of electronic business are great examples. They not only utilize internet to pioneer insurance network system, but also provide more convenient, efficient and aspectual service to consumers than before. Under the liberalized competition, insurance brokers take the added value produced by knowledge economic seriously, which also intensified the competition among the non-life insurance brokers. This study also discovers that the insurance brokers can uplift their added value with new creativities and differentiation by providing five powerful services: planning, informing, counseling, training, and assisting, to personal clients, business client, industrial clients, and insurance company clients. KEYWORDS：Globalization, Non-life Insurance Broker, Added Value

碩士
國立交通大學
工業工程與管理系
89
Due to the complexity of semiconductor manufacturing and the unexpected occurrence of undesirable events in the fabrication, it is not easy to manage the production cycle time. Usually, the management method is by releasing and dispatching. These methods need much time to analyze data, and usually can not effectively manage the fabrication in time. The purpose of this research is to construct a management mechanism for cycle time reduction. The method is by real time monitoring the difference between target cycle time and actual cycle time. According to the “time difference”, the monitor system will detect every possible delayed lots and order to correct the undesirable events. Then, the real time monitor system will send alarm information to the people who is responsible for the corrective action. According to the simulation result, this monitor system can provide the manager real time information to manage the fabrication well.

This study aims to advance the understanding of Digital Opportunity Trust’s (DOT) value proposition by characterizing the ‘modus operandi’ and to develop a method to explore the impact of entrepreneurship in the developing (or under-developed) regions of the world undertaken by Digital Opportunity Trust. DOT is an initiative to help reduce poverty, and to achieve greater social and economic stability by empowering people with skills and knowledge by utilizing new technologies in their communities. Prior research suggests the adaptation of ‘Information and Communication Technology’(ICT) and technological advancement as a means of addressing 500 million people worldwide, those residing at the ‘bottom of the pyramid’ (Prahalad, 2005) for an effective social transformation. “Digital Opportunity Trust (DOT)” is one of the not-for-profit (NFP) / non-governmental organizations (NGO), which strives to accomplish this goal by blending ‘entrepreneurial’ education with ‘corporate social responsibility’ to foster new ventures that use digital communications technology. DOT is operating in eleven (11) countries for more than eight (8) years now, rendering it important to validate and evaluate the extent to which Information and Communication Technology ICT allows people in poor communities to exchange knowledge, and to compete with new enterprise. Personal interviews (Case Study Methodology) with DOT’s executives, staff, interns and contractors were arranged to gather insightful information and to characterize the value proposition. The aim is to gather estimates of achievement for each of the defining attributes (‘as things are’ to reflect present achievement and ‘as things could be’ to reflect how far the attribute might be ‘pushed’). While it must be the responsibility of DOT’s leaders to articulate formally its value proposition, evidence gathered in this case study points in possible directions. For example, DOT’s value proposition is based on a humanitarian goal and a win-win situation that benefits the people of underdeveloped regions as well as DOT itself. DOT does not merely advance monetary aid to the poor regions of the world; rather it creates a model of economical sustainability. It empowers people by imparting technical prowess and training to them. This not only keeps them abreast of the whole world, but also helps improve their quality of life. DOT provides technological initiatives and programs in developing areas, while adhering effectively to accountability structure. Multinational companies and not-for-profit organizations can gain useful and practical knowledge from DOT’s experience. DOT brings an edge to entrepreneurship by advocating productivity and skill, especially in technological fields. The poor man’s plight turns into a healthy, industrious skill. An emerging paradigm for creating shared value suggests that this is precisely the model worldwide corporations should invest in and apply in these ever-challenging economic times.

Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 2008.
Source: Dissertation Abstracts International, Volume: 69-11, Section: B, page: 6999. Adviser: Feniosky Pena-Mora. Includes bibliographical references (leaves 131-142) Available on microfilm from Pro Quest Information and Learning.

碩士
銘傳大學
會計學系碩士班
105
The activity-based costing system is useful for finding the amount of manufacturing cost. Through the use of the ABC system, this study looks to improve both time and resources within operating cost, with the goal of accurately measuring total cost. Eliminating unnecessary operating cost thus helps reduce bid cost and subsequently bid price. Thus, when the bid price goes down, the probability of winning the bid increases. This study aims to investigate whether an improvement in non-value-added information by the ABC system will decrease the bid cost and result in a firm gaining an advantage over other bidding competitors.

This research focuses on the measurement of the non-observed economic activities by sector of South Africa for the 2011 and 2016 calendar years. The purpose of the research is to determine whether the current GDP as estimated by Statistics South Africa is under- or overestimated when considering the non-observed economy. The research is based on the 2008 System of National Accounts as it determines the guidelines, definitions and characteristics of the “Non-observed economy (NOE)” sector and it allows national accountants to use/supplement the research in the estimates of the GDP. This research follows a quantitative methodology where several surveys of Statistics South Africa are used. Where lack of data exists, some administrative data is used regarding the illegal activities. The findings of the research is that the total economy of South Africa is underestimated when taking into account the NOE activities.
Economics
M. Com. (Economics)

Studien genomförs i form av en fallstudie, på företaget KraftPowercon. I dagens industrier är det viktigt att alltid sträva efter att effektivisera, en kortare genomloppstid leder till ökad konkurrenskraft och flexibilitet i snabba ändringar i efterfrågan och kundkrav. Syftet är att undersöka sambandet mellan icke- värdeskapande aktiviteter och den totala genomloppstiden hos en produkt. Målet är sedan att skapa ett underlag som skall användas vid framtida effektiviseringsåtgärder på fallföretaget. Resultaten visas i form av en värdeflödesanalys och ett sambandsdiagram där två fabrikslayouter har tagits fram utifrån detta diagram.
This is a case study, at KraftPowercon. It is important to always become more efficiency, to survive the competition in the industry and to profit.Shorter throughput time will result in a greater competitiveness and higher flexibility regarding quick changes in demands. The purpose with the study is to examine the relation between non-value-adding activities and the throughput time for a specific product. The objective is to generate a material that will be used as ground in future changes, regarding the effectivity at the company. The results are presented in a value-map and a relation diagram, where two alternative plant layouts have been generated.

Globalisation has created difficulties and success for organisations and corporations alike. International economic governance is in a crisis as proposals for reform are divisive. The rise in NGOs is due to MNCs entering foreign markets for further business opportunities which has outpaced regulation from international government agencies or suitable state regulatory powers. The changing balance of power between NGOs and MNCs is heavily contested, however it is deemed that NGOs ascertain more people power as they conduct business in the will of the people rather than conducting business to make a profit without caring about societal needs. Multinational Corporations have adapted to the cultural, social and environmental differences in each country that they operate. The power of corporations runs deep to as they control the emerging international investment in developing countries. This has brought with it its challenges, especially calling into question the integrity and ethical practices of organisations operating across borders. Now that these organisations are being scrutinised more deeply due to their CSR procedures they must find a way to create value with their products or services. This research paper will analyse the literature surrounding business integrity, nongovernmental organizations and multinational corporations with a view to finding out if NGOs can collectively form partnerships with MNCs without sacrificing their integrity values for the other. There will also be an analysis of Creating Shared Value to help solve societal problems by having multinationals, non-governmental organisations and international organisations work coherently together using their individual strengths to achieve economic growth.
A globalização criou dificuldades e sucesso para organizações e corporações. A governação económica internacional está em crise, uma vez que as propostas de reforma são divisórias. O aumento das ONGs deve-se ao fato de as multinacionais entrarem em mercados externos para oportunidades de negócios adicionais, que ultrapassaram a regulamentação de agências governamentais internacionais ou de poderes regulatórios estaduais adequados. A mudança no equilíbrio de poder entre as ONGs e as multinacionais é fortemente contestada, mas considera-se que as ONGs determinam mais poder das pessoas enquanto conduzem negócios na vontade do povo, em vez de realizarem negócios para obter lucros sem se preocuparem com as necessidades da sociedade. As corporações multinacionais se adaptaram às diferenças culturais, sociais e ambientais em cada país em que operam. O poder das corporações é profundo, pois controlam o emergente investimento internacional nos países em desenvolvimento. Isto trouxe consigo os seus desafios, especialmente pondo em causa a integridade e as práticas éticas das organizações que operam através das fronteiras. Agora que estas organizações estão sendo examinadas mais profundamente devido a seus procedimentos do CSR devem encontrar uma maneira criar o valor com seus produtos ou serviços. Este trabalho de investigação irá analisar a literatura em torno da integridade das empresas, organizações não-governamentais e corporações multinacionais, a fim de descobrir se as ONGs podem coletivamente formar parcerias com as multinacionais sem sacrificar seus valores de integridade para o outro. Haverá também uma análise de Criação de Valor Partilhado para ajudar a resolver problemas societais por ter multinacionais, organizações não-governamentais e organizações internacionais trabalhar coerentemente juntos usando suas forças individuais para alcançar o crescimento econômico

This study looks at two community mental health facilities. The one setting is that of a state aided organisation, while the other is a non-government organisation (NGO). These two settings are contrasted in terms of how they conceptualise the concept 'community', their physical settings and facilities, and the activities and processes at each setting. The differences in the day-to-day operational processes, and activities according to their respective philosophies - psychiatric medical model and ecological model - are explored and captured from the participants through utilising qualitative data gathering methods such as interviews, observations and the personal experiences of the researcher. The information obtained from each participant in both settings reflect how they think, feel and behave towards their work. This information contributes to an understanding of how community mental health clinics operate. Finally the recommendations are of how work could be done differently, making them both more community orientated.
M. A.(Clinical Psychology)