My thesis mainly deals with Activity Based Costing (ABC), but focuses also on the matters related to traditional costing. Based on the current-state analysis of a selected manufacturing enterprise, in particular in the area of costing, a primary ABC model that is applicable in the conditions of the enterprise has been designed. The last part of the thesis presents a comparison between the results achieved while using a traditional product costing method and ABC methodology.

Les pyréthrinoïdes et les organophosphorés sont des pesticides très utilisés, à l’origine d’une imprégnation forte de la population, exposée à ces contaminants principalement via l’alimentation. De plus en plus d’études scientifiques suggèrent des liens entre l’exposition à ces composés et des maladies chroniques ou des troubles du développement de l’enfant. Paradoxalement, leur devenir biologique chez l’homme est mal connu. Certaines études suggèrent que ces insecticides sont susceptibles d’intéragir avec les transporteurs membranaires ABC et SLC, protéines localisées au niveau d’interfaces hémato-tissulaires qui prennent en charge de nombreux substrats endogènes, médicaments et contaminants de l’environnement. L’objectif de notre étude a été de caractériser les effets d’insecticides des familles des pyréthrinoïdes et des organophosphorés sur l’activité de nombreux transporteurs ABC et SLC prenant en charge des médicaments (P-gp, BCRP, MRPs, OATP-1B1,-2B1,-1B3, OCT1-3, OAT1, OAT3, MATE1 et MATE2K) par une approche in vitro. Nous nous sommes également attachés à caractériser par des expérimentations in vitro et in silico, les mécanismes des interactions et les éléments structuraux des pesticides à l’origine de ces effets. Nous avons montré que de nombreux organophosphorés et pyréthrinoïdes étaient capables d’inhiber des transporteurs d’efflux (MRP, BCRP, P-gp) et d’influx (OATP1B1, OAT3, MATE1, OCT1-2) et de stimuler l’activité de certains OATPs. Les pesticides testés inhibaient très fortement l’activité des transporteurs de cations (OCT1 et OCT2) et ont pu bloquer le transport de catécholamines médiés par ces protéines. Une approche qSAR a permis de définir des paramètres physicochimiques associés aux effets modulateurs des pesticides et une approche d’amarrage moléculaire (docking) a mise en évidence les sites de liaisons de la P-gp impliquées dans ces interactions. Les conséquences des modulations de l’activité des transporteurs, en termes d’effets toxiques et d’interactions médicamenteuses, restent à définir pour les populations exposées à de fortes doses de pesticides. Toutefois, la contribution des interactions observées aux effets toxiques de ces insecticides est peu probable car nécessitant des concentrations nettement supérieures à celles atteintes dans le cadre d’une exposition environnementale de la population générale. / The general population is chronically exposed to pyrethroids and organophosphorus insecticides, mainly through alimentation. Several epidemiological studies have found an association between non-occupational exposure to these pesticides and chronic diseases and developmental disorders. Paradoxically, their biological fate in humans is poorly understood. Some studies suggest that these insecticides could interact with ABC and SLC membrane transporters. These membrane proteins, located at blood-tissue interfaces (liver, kidney, intestine ...), handle many endogenous substrates, drugs and pollutants. The objective of our study was to characterize, using an in vitro approach, the effects of pyrethroid and organophosphorus insecticides on the activity of numerous ABC and SLC human drug-transporters (P-gp, BCRP, MRPs, OATP-1B1, -2B1, -1B3, OCT1-3, OAT1, OAT3, MATE1 and MATE2K). We have also tried to analyze the mechanisms of interactions and the structural requirements for insecticides-mediated modulation of drug transporters activities using in vitro and in silico approach. We have shown that many organophosphorus and pyrethroids are able to inhibit ABC (MRP, BCRP, P-gp) and SLC (OATP1B1, OAT3, MATE1, OCT1-2) transporters and can stimulate the activity of some OATPs. Moreover, the tested pesticides inhibited very strongly the activity of OCT1 and OCT2 and blocked catecholamine transport mediated by these transporters. A qSAR approach allowed to define physicochemical parameters associated with the modulating effects of pesticides and a molecular docking approach revealed the P-gp binding sites involved in these interactions. The consequences of transporter activitie modulation, in terms of toxic effects and drug interactions, remain to be defined for populations exposed to high doses of pesticides, occurring notably in response to poisoning. However the alterations of these transporter activities by insecticides are unlikely to contribute to organophosphorus or pyrethroids toxicities of chronic low-dose exposure.

Les lactones macrocycliques (LM) sont des anthelminthiques (AH) à effet paralysant très utilisés chez les animaux et les humains contre les nématodes parasites. Cependant, leur succès thérapeutique est compromis par la résistance croissante aux LM, qui pourrait être en partie dû aux ABC transporteurs P-glycoprotéines (Pgps) sélectionnés et surexprimés chez les nématodes résistants aux LM. Dans ce travail, nous avons étudié plus précisément la P-glycoprotéine 13 du parasite de petits ruminants, Haemonchus contortus. Son orthologue chez le modèle nématode C. elegans, Cel-Pgp-13, est exprimé dans les amphides, structures qui ont été associées à la sensibilité aux AH chez C. elegans et H. contortus. Pour prédire la capacité des Pgps de nematode à transporter des drogues, incluant des LM et autres AH, nous avons développé un modèle de docking in silico. Nous avons utilisé la structure cristallographique de C. elegans Pgp-1 (Cel-Pgp-1), et nous avons montré la liaison avec une forte affinité de plusieurs ligands décrits comme activateurs de sa fonction ATPasique. Nous avons aussi décrit une forte affinité des LM, et un site spécifique de liaison de ces composés à Cel-Pgp-1. Cette approche représente un outil important pour prédire les interactions entre AH, et pour concevoir rationnellement de nouveaux inhibiteurs compétitifs des Pgps de nématode, dans le but d'améliorer les stratégies thérapeutiques. Sur la base de cette approche, nous avons prédit la structure 3D de Hco-Pgp-13 à partir du cristal de Cel-Pgp-1 afin d'étudier son intéraction avec des substrats potentiels, en particulier les LM. Nous avons trouvé des affinités similaires pour différents composés précédemment testés sur Cel-Pgp-1. In vitro, la mesure de l'activité ATPasique montre que l'actinomycine D est un substrat de Hco-Pgp-13. Nos données démontrent la présence possible d'un domaine de reconnaissance multispécifique sur ce transporteur de parasite. La détermination par immunofluorescence de l'expression de Hco-Pgp-13 a montré une distribution tissulaire large indiquant que Hco-Pgp-13 pourrait jouer un role important dans le transport de substrats endogènes et/ou exogènes. En conclusion, ce travail permet de mieux comprendre le rôle des Pgps de nématodes dans le transport de médicaments AH, tant au niveau de l'organisme modèle C. elegans que du nématode parasite H. contortus. Cette étude suggère la conservation de la fonction de tranporteur ABC multidrogue dans ces espèces. La localisation de Hco-Pgp-13 sur les structures amphidiales, et son éventuelle implication dans la résistance aux médicaments et à la survie de H. contortus à l'exposition à des composés AH, restent à préciser. / Macrocyclic lactones (ML) are paralyzing anthelmintics used in animals and humans against parasite nematodes. However, their therapeutic success is compromised by the spread of ML resistance. This might be at least partly due to P-glycoproteins (Pgps) ABC transporters that are selected and overexpressed in ML-resistant nematodes. Deciphering the role of the 10 Pgps expressed in the parasite of small ruminants Haemonchus contortus is thus of major importance to guaranty anthelmintic (AH) efficacy of various drugs. Here we focused on Hco-Pgp-13 due to the expression in the amphids of its closest ortholog in the model nematode C. elegans. Indeed, the amphids represent a putative entry route of drugs to reach AH targets in the nervous system and have been linked to AH susceptibility in C. elegans and H. contortus. In order to predict the capacity of nematode Pgps to transport drugs, including ML and otherAH, we have developed an in silico drug docking model. We have used C. elegans Pgp-1 (Cel-Pgp-1) crystal structure and have showed a high affinity binding of several ligands that have been shown to be activators of its ATPase function. ML were also found to bind with high affinity to Cel-Pgp-1, on a specific binding site. This approach provides a valuable tool to predict drug-drug interactions and to rationally design new competitive inhibitors of nematode Pgps, in order to improve anthelmintic therapeutics. We then predicted a putative 3D structure of Hco-Pgp-13 based on the recently released crystal of Cel-Pgp-1, with which it presented a high homology. This allowed the study of the interaction of Hco-Pgp-13 with potential substrates, in particular ML. We found similar affinities for various drugs previously tested on Cel-Pgp-1, supporting the good homology of these two proteins. Together with in vitro ATPase assay experiments that confirmed the substrate status of actinomycin D, this indicates a possible multispecifc recognition capacity of this parasitic transporter. The determination of Hco-Pgp-13 localization using immunohistochemistry showed a wide tissue expression consistent with a critical role for Hco-Pgp-13 in endogenous and/or exogenous substrate transport. In conclusion, this work provides insights into the role of nematode Pgps in transporting AH drugs, both at the level of the model organism C. elegans and of the parasitic nematode H. contortus. This suggests a high homology of function conserved between ABC tranporters in these species. The localization of such protein on amphidial structures and its possible involvement in drug resistance and survival of H. contortus to exposure to AH compounds remain to be precised.

Under de senaste decennierna har hantering av leverantörsrelationer blivit en viktig konkurrensfaktor för företag världen över. Denna uppsats kommer delvis att presentera teorin bakom hantering av leverantörsrelationer och integrera den med värdesamskapande vilket är ytterligare en viktig aspekt för företag som önskar att implementera ett vinn-vinn-tänk med sina samarbetspartners. Studien har genomförts på inköpsavdelningen på Valmet i Karlstad med syfte att identifiera vad som är värdeskapande i ett leverantörsförhållande. Den empiriska datan har analyserats för att sedan omvandlas till aktiviteter som kan appliceras i ett tidigt skede av en produkt/projektcykel. Detta leder in på Design to Cost vilket utgör den tredje och sista grunden för litteraturstudien av detta arbete.   Denna studie inleddes med en litteraturstudie, med fokus på de tre huvudämnena; hantering av leverantörsrelationer, värdesamskapande och Design to Cost. Denna studie sammanställdes sedan i ett teoretiskt ramverk som följdes upp med en kvalitativ datainsamling. Semistrukturerade intervjuer användes under två olika delar av studien, först intervjuades anställda på Valmet i Karlstad och därefter företagets leverantörer. Under analysen jämfördes insamlad data med det teoretiska ramverket.   Resultaten visar att värdesamskapande i studiens kontext främst bygger på kommunikation och tillit. Det är också viktigt att veta i vilken fas involveringen av leverantörer bör uppnås. Eftersom det här är en studie som fokuserar på Design to Cost, rekommenderas det att involvera leverantörerna i ett tidigt skede. Som ett resultat ökar antalet möjligheter och samarbetet är mindre begränsat av tekniska designbeslut etc.   De identifierade aktiviteterna från analysen har prioriterats i en matris och en rekommendation har skapats delvis till Valmet, men också till liknande branscher. Eftersom resultatet bygger på empirisk data analyserad ur ett teoretiskt perspektiv, kan det därför motiveras att lösningarna är generella i en viss utsträckning och därmed tillämpbara i andra kontext. Aktiviteterna har delats in i 4 teman; kommunikation, samarbete, informationsdelning och kategorisering. Förslagen på aktiviteter berör bland annat utbildning, uppföljning och återkoppling, intern benchmarking, utvecklingsplaner, tvärfunktionella team, kvalitetssäkring, prognostisering, kostnadsnedbrytning samt kategorisering av leverantörer/kund och produkter. / In recent decades supply relationship management have become a competitive factor for companies worldwide. This master thesis will partly address the theory of supply relationship management and integrate it with value co-creation, which is an additional important aspect for companies wanting to implement a win-win thinking with their collaborative partners. The study have been conducted at the purchasing department at Valmet in Karlstad with the purpose of identifying value creation in a supplier relationship. The empirical data have been analyzed to represent activities that can be applied in an early stage of a product/project cycle. This leads to Design to Cost, which constitutes the third and last foundation for the literature study of this work.   This study started with a literature review, focusing on the three main subjects; supply relationship management, value co-creation and Design to Cost. This review was then concluded by a theoretical framework and followed up with a qualitative data collection. Semi-structured interviews were used in two different parts of the study, first with employees at Valmet in Karlstad and then with their suppliers. During the analysis the data was compared to the established theoretical framework.   The results show that value co-creating in the study's context is based foremost on communication and trust. It is also important to know at what phase the involvement should be accomplished. As this is a study focusing on Design to Cost it is recommended to involve the suppliers at an early stage. As a result more opportunities are given and the cooperation is less restrained by any technical design decisions etc.   The identified activities from the analysis have been prioritized and a recommendation have been created partly to Valmet, but also to similar industries. As the result is based on empirical data analyzed from a theoretical perspective, it can therefore be justified that the solutions are general to a certain extent and thus applicable in other contexts. The activities have been divided into 4 themes; communication, collaboration, information sharing and categorization. For instance, the proposals for activities concern education, follow-ups and feedback, internal benchmarking, development plans, cross-functional teams, quality assurance, forecasts, cost breakdown as well as categorization of supplier/customer and products.

Application of supply chain management is still relatively recent practice, but it's importance is growing over time. Today, in the era of customer centricity, in order to become competitive firms shouldn't avoid collaboration with it's supply chain partners. Purpose of my thesis was to find out how supply chain management can contribute to building relationship with customers, who are the basis of any existing company. First part summarizes knowledge about supply chain, compeptitive strategies, customers, types of supply chains and customer relationship management. Particular part is dedicated to customer service and how supply chain management can contribute to it's improving. It describes also what meaning has customer service for future competitiveness. In second part, I presented the case of Zappos.com. E-retailer, which aligning entire functional strategies and whole supply chain to common strategic purpose managed to build excellent relationship with it's customers.

This diploma thesis focuses on the evaluation of the financial situation of Auto Slavíček s.r.o. for the period 2010-2016, and to formulate proposals for improvement. The thesis analyses the current economic situation of the company. The resulting values are compared with selected competing companies. The diploma thesis is divided into four chapters. The first chapter deals with the objectives of the work and the methodology of the solution. The second chapter analyses methods and procedures of financial and strategic analysis. The third chapter reviews the financial situation of the company. The last chapter presents your own suggestions for improvement.

Bakgrund och problemformulering: I hälso- och sjukvårdsorganisationer är konflikter oundvikliga, ständigt förekommande och en naturlig del av arbetsplatsen. Ökad ohälsa i form av arbetsrelaterade sjukdomar och stress kan härledas till konflikter på arbetsplatsen. Trots det upplever många chefer ett obehag och svårigheter med hur konflikter ska hanteras. Syfte: Sammanställa aktuell forskning och få en samlad bild av olika konflikthanteringsstrategier med relevans för hälso- och sjukvårdsadministration under åren 2010-2021. Detta för att bidra till en hållbar hantering av mellanmänskliga konflikter inom hälso- och sjukvård för att främja en hälsofrämjande arbetsmiljö. Metod: Systematisk litteraturstudie med kvalitativ ansats. Analysen utfördes genom att syntetisera och sammanställa innehållet i tolv vetenskapliga primärstudier med både kvalitativ och kvantitativ ansats. Resultat: Studiens resultat indikerar att det finns ett orsakssamband mellan demografiska faktorer och val av konflikthanteringsstrategi. Vidare visar resultatet på att det finns en medvetenhet hos chefer om att en kompromissande, integrerande och aktiv konflikthantering huvudsakligen är det mest effektiva, men vissa studier indikerar att undvikande och dominerade strategier är förekommande. Resultatet visar även att chefer använder sig utav flera olika konflikthanteringsstrategier. Diskussion: Vi anser att konflikthantering bör vara ett prioriterat område för chefer som arbetar i verksamheter inom vård och omsorg för de tydligt positiva effekterna en effektiv konflikthantering har på hälsa för anställda, ökad effektivitet och vårdkvalitet. Samtidigt saknas det studier baserat på svensk kontext, orsakssamband och val av konflikthanteringsstrategier samt koppling till arbetsmiljö. Därför anser vi det nödvändigt med ytterligare forskning för att nå och möjliggöra ett hållbart och hälsofrämjande ledarskap. / Background: In health care organizations, conflicts are inevitable, constantly occurring and a natural part of the workplace. Decreased health in the form of occupational illnesses and stress can be attributed to unhandled workplace conflicts. Despite this, many nurse managers experience discomfort and difficulties with how conflicts should be handled. Aim: This study aimed to compile current research and present an overall picture of different conflict management strategies relevant to health care administration during the years 2010-2021. This is to contribute to the sustainable management of interpersonal conflicts in health care in order to promote a health-promoting work environment. Method: Systematic literature study with a qualitative approach. The analysis was performed by synthesizing and compiling twelve primary scientific studies with both a qualitative and quantitative approach. Results: Our result indicates a causal relationship between demographic factors and the choice of conflict management strategy. Furthermore, the results show that there is an awareness among managers that compromising, integrative and active conflict management generally is the most effective, but some studies indicate that avoidant and dominated strategies is prevalent. The results also show that managers use several different conflict management strategies. Conclusion/Discussion: Effective conflict management positively affects occupational health, organizational efficiency, and the quality of care. Therefore, we believe that conflict management should be a priority area for managers and management training in healthcare. There is a lack of studies based on the Swedish context, causation and choice of conflict management strategies, and connection to occupational health. Further research is needed to achieve and enable sustainable and health-promoting leadership.

Familjeföretag är den mest förekommande företagsformen i världen och forskningen kring familjeföretag har ökat markant under de senaste årtiondena. I takt med globalisering och företagsmässig tillväxt ställs det allt mer krav på företags ekonomistyrning, vilken oftast har en informell karaktär bland familjeföretag. För att ekonomistyrningen ska behålla sin funktion i detta lyfter forskare fram att den behöver inkludera ett mer strategiskt fokus med strategiska styrmedel som understödjer företagsvisionen, något som kan kräva att familjeföretagen genomgår en professionalisering genom inhämtning av extern kompetens. Huruvida strategiska styrmedel används bland familjeföretag eller inte, saknas det dock kvalitativ forskning om, varpå vi har vänt oss mot en familjeföretagsintensiv region som kännetecknas av hög ekonomisk tillväxt, den så kallade Gnosjöregionen. Studiens syfte är att öka förståelsen för vilken roll strategiska styrmedel har bland familjeföretagen i Gnosjöregionen. Detta har vi ämnat försöka göra genom att fokusera kring tre utvalda strategiska styrmedel, nämligen benchmarking, ABC-kalkylering och balanserat styrkort. Studien har genomförts med hjälp av en kvalitativ metod, där data har samlats in genom semistrukturerade intervjuer. Detta för att öka möjligheten att skapa en djupare förståelse för det undersökta ämnet. Studiens resultat har påvisat att det enda av de undersökta styrmedlen som används formellt är benchmarking, detta genom kontinuerlig prestationsbenchmarking. Vidare har studiens resultat visat på tendenser att de två övriga strategiska styrmedlen ABC-kalkylering och balanserat styrkort används, men att det sker mer informellt. Emellertid ser vi ett ökat intresse och behov för dessa två strategiska styrmedel till följd av företagsmässig tillväxt. Vår slutsats är dock att för att familjeföretag lyckosamt ska kunna implementera dessa tre strategiska styrmedel, så räcker inte professionalisering genom att anställa en extern ekonomichef, utan det krävs en ytterligare professionalisering genom extern kompetens. / Family firms are the most common type of business in the world and the study of family firms has increased significantly over the recent decades. In line with globalization and business growth, the need for management accounting and control have increased which often has an informal characteristic in family firms. Scholars have warned that if management accounting and control is to maintain its relevance it needs to adapt a more strategic focus, through strategic management accounting and control instruments, to underline the vision of the business, which can create the need of professionalization of the family firm, through hiring external expertise. Whether strategic management accounting and control instruments is something that family firms are using or not, has not been investigated with qualitative research, which is why we have focused on a family firm intensive region characterized by high economic growth, the so-called region of Gnosjö. The purpose with this research is to increase the understanding of what role the strategic management accounting and control instruments have within family firms in the region of Gnosjö. We did so by focusing on three specifically chosen strategic management accounting and control instruments, explicitly benchmarking, activity based costing and the balanced scorecard. The study was conducted using a qualitative approach, in which data was collected through semi-structured interviews. This is to increase the ability to create a deeper understanding of the examined subject. The results show that only one of the three surveyed instruments that is being used formally is benchmarking, which is primarily done through continuous performance benchmarking. Furthermore, the study results show tendencies that the two other strategic instruments, activity based costing and the balanced scorecard, is used but in a more informal way. However, we see an increased interest and a need for these two strategic instruments as a result of business growth. Our conclusion is however that if these three strategic management accounting and control instruments are to be successfully implemented in a family firm, professionalization by hiring an external CFO is not enough; instead it requires a further professionalization through external expertise.

其章節內容如下列所述： 第一章：緒論第一節研究動機與目的，第二節研究對象與範圍，第三節研究方法與限 制，第四節研究架構，第五節研究概述。 第二章：採購理論之探討第一節採購之意義與特性，第二節採購基本原則，第三則採 購方式之分類，第四節採購制度，第五節採購的主要條件。 第三章：醫療器材之採購作業分析第一節醫療器材之界說、特性及分類，第二節現有 採購以法令之限制，第三節招標作業之分析，第四節佣金及勾結舞弊問題之探討，第 五節目前採購績效之評語，第六節經濟訂購量及聯合採購之探討。 第四章：醫療器材之驗收，倉儲及呆廢料處理第一節醫療器材分類與編號，第二節重 點管理與ABC 分析，第三節存貨管制制度，第四節醫療器材驗收之分析，第五節倉儲 與領配作業之分析，第六節呆廢料處理作業之分析。 第五章：結論與建議第一節結論，第二節建議。

隨著資訊科技與生產技術的大幅進步，企業經營環境產生巨大的變動。現代企業經營與過往相比較，除了必須面對全球市場競爭者外，顧客要求也日益提高，企業管理階層面對瞬息萬變的市場，如何利用企業內既有的資訊，迅速回應客戶、決定營運方向及作出對公司有利的管理決策，為管理階層須面對的管理課題。 個案公司為專業五金製造加工廠商，其產品具有產業環境快速變化、市場競爭、產品生命週期短、產品組合少量多樣等特性。公司管理階層面對此種產品特性，對於產品報價及產品成本分析資料有即時之需求，以快速回應客戶。個案公司由於資訊化程度不足，諸多管理資訊並未適當收集，因此無法有效提升管理決策之品質。 為解決個案公司所面臨之問題，需先針對其主要營運流程加以瞭解及分析，故本研究首先透過PWIO流程分析模式，辨認及描述個案公司之企業流程，且透過對作業流程的瞭解及實作分析，以其分析結果作為後續流程改善建議的基礎。由於個案公司並未完整建立產品成本及利潤資訊之蒐集制度，本研究以流程分析結果為基礎，透過對個案公司之資源耗用及成本發生情形進行分析，以瞭解個案公司資源耗用習性，並據以提出成本控制之建議。最後，本研究透過結合ABC制度的觀念，針對個案公司產品別成本資訊之收集與安排進行細部規劃，以供管理階層未來進行產品報價規劃及產品利潤分析之管理基礎，提升企業競爭力。 / The business environment has a great change with developing in information and production technology. Modern enterprises have to compete with global competitors. The request for product and service quality is increased more and more. In this dynamic environment, how management people using the existing information to respond to customers, make the beneficial decisions and decide the future development, is a very important managerial issue. The Company specialized in providing manufacturing service of sheet metal. The product natures of the Company are dynamic alternation of the industry environment, fierce competition, short product life cycle, diversity of products and numerous purchases with low quantities. In facing these circumstances, management have to get the information about price and cost of the products immediately, and respond to customers’ needs as fast as possible. However, the management information of the Company is not properly collected, so it is hard to improve the quality of management decisions. In order to resolve the problems, this research attempts to describe and analyze the activities of critical business processes by adopting the PWIO approach. As a result of PWIO analysis, this research concludes basic information for recommendations of business process and an analysis of obsolescence. In addition, the system for collecting product cost and profit information of the Company is not well established. Based on the result of process analysis, this research try to analyze how the resources are used in past and then provide some suggestions to enhance the cost control of the Company. Finally, this research would provide a detailed planning for management to collect cost information by ABC concept. It would provide profit analysis and be helpful for management to enhance the pricing decision for the Company. Eventually, it will improve business competition ability.