This Master's Thesis focuses on outsourcing of logistics services. In the theoretical part of the thesis there is a general description of outsourcing of logistics services, advantages and disadvantages of logistics outsourcing, history and current state of the logistic market and attitude of providers of logistics services towards sustainable development. Next part of the thesis describes phases of outsourcing process, types of contracts and tools that help control outsourcing relationship. In the practical part of the thesis in-depth interviews are used to analyze needs of 3PL client. Based on the information gathered from the in-depth interviews recommendations are created. These recommendations are supposed to raise client's satisfaction and evolve and improve cooperation. The aim of this Master's Thesis is to determine gaps between client's request and real state of provided services.

This diploma thesis focuses on the area of outsourcing and shared services centers. It includes general characteristics of outsourcing. It deals in addition with definition and description of koncept shared services, its history, advantages, disadvantages, comparison with similar organization models and strategic aspects of this concept. Part of thesis focuses on audit in area of shared services center. This thesis deals with issues of performance management of accounting shared services centers in areas of accounts payable and accounts receivable in the USA, Czech Republic and Slovakia. The practical part of this thesis is established on mentioned theoretical themes. There is described and evaluated situation in specific accounting shared services center in the Czech Republic from view of performance and maturity of shared services center.

The main purpose of this thesis is an analysis of pricing strategy of Hotel Imperial and its evaluation, which should results in proposal of changes leading to increase of effectivity and hotel's income. The diploma thesis is divided into four main parts. The first two chapters are devoted to a theoretical description of pricing strategy and distribution channels used in hotel business. The third part is focused on the analysis of hotel itself and its pricing strategy. The final chapter summarises the results and contains the proposal how to improve the pricing strategy based on the results of the previous analysis.

Com o mercado cada vez mais competitivo, a visão das empresas de gerir o negócio com foco nos processos faz com que seja necessária a estruturação dos sistemas de custeio e a gestão de custos através de indicadores de desempenho operacional para apoiar a tomada de decisão estratégica. Neste sentido, o estudo desenvolve uma análise dos processos de produção com o objetivo de estruturar um sistema de custeio e a gestão de indicadores de custo para uma empresa do setor sucroenergético. O trabalho se inicia com uma revisão teórica, destacando os elementos principais de sistemas de custeio (princípios e métodos de custeio) e a importância da gestão destes custos através dos indicadores de desempenho nos processos produtivos. Posteriormente, realiza-se a identificação dos processos de produção, com a apropriação específica de custo de cada atividade, consolidando o custo total de produção e identificando anomalias que causam perda de rendimento desses processos e que podem ser controladas através da gestão de indicadores. O estudo finaliza com algumas considerações sobre a utilização de sistemas de custeio e de indicadores de processos de produção, apresentando recomendações para estudos futuros. / With the market increasingly competitive, the vision of the company to manage the business with a focus on processes makes it necessary to structure the costing systems and cost management through operational performance indicators to support strategic decision making. In this sense, the study develops an analysis of production processes with the aim of designing a costing system and management cost indicators for a company's sugarcane industry. The work begins with a theoretical review, highlighting the key elements of costing systems (principles and costing methods) and the importance of managing these costs through performance indicators in production processes. Subsequently carried out to identify the production processes, with the appropriation of specific cost of each activity, consolidating the total cost of production and identifying abnormalities that cause yield loss and that these processes can be controlled through management indicators. The study concludes with considerations on the use of costing systems and indicators of production processes, presenting recommendations for future studies.

Implantation of methodologies and tools for the quality and of productivity improvement in industrial and services companies has been growing in order to make possible the obtaining of products and services every better and cheaper. In this survival effort, a lot of companies have been stimulating the engagement of all the areas in adoption of varied strategies that can contribute to make a most competitive organization. One of these strategies is named by Six Sigma. In an uncommon application, it was implemented for optimizing the acting of a great chemical company industrial restaurant placed in São José dos Campos in the state of São Paulo. By the use of a group of indicators for the attendance and analysis of the results of Six Sigma, it was possible to verify if there was or no increments in associated results the administration of restaurant businesses, as well as, to evaluate the effectiveness of the used indicators. The results evidenced won with the use of the strategy Six Sigma, especially concerning to the reduction of costs operation in the restaurant, in function of the wastes reduction or elimination. / A implantação de metodologias e ferramentas para a melhoria da qualidade e de produtividade em empresas industriais e do segmento de serviços tem crescido na medida em que estas procuram viabilizar a obtenção de produtos cada vez melhores e mais baratos. Neste esforço de sobrevivência e crescimento, muitas empresas têm estimulado o engajamento de todas as áreas na adoção de variadas estratégias que possam contribuir para tornar a organização mais competitiva. Uma destas estratégias é conhecida como Seis Sigma. Em uma aplicação incomum, esta foi implementada como meio de otimizar o desempenho de um restaurante industrial de uma grande empresa do setor químico situada em São José dos Campos no estado de São Paulo. Utilizando-se um conjunto de indicadores para o acompanhamento e análise dos resultados do Seis Sigma, foi possível verificar se houve ou não incrementos nos resultados associados a gestão de negócios do referido restaurante, assim como, avaliar a eficácia dos indicadores utilizados. Os resultados obtidos evidenciaram ganhos com a utilização da estratégia Seis Sigma, especialmente no tocante a redução dos custos de operação do restaurante, em função da redução e eliminação de desperdícios.

O setor automobilístico é um importante segmento para a economia Mundial, contribuindo significativamente para o desenvolvimento das regiões. Com o acirramento da competitividade mundial, as empresas precisam cada vez mais de ferramentas para auxiliar suas decisões. O planejamento é utilizado para sistematizar, decompor e articular as integrações do processo decisório. Os gerentes necessitam obter retorno de suas decisões para avaliar as metas determinadas no planejamento; desta forma há um elo importante entre os resultados e a avaliação. Este elo é formado pelos indicadores de desempenho, que são úteis para comparar o resultado real com o planejado, sendo esta avaliação utilizada para decisões de mudanças ou revisão de planos. A contabilidade gerencial é uma importante ferramenta para o planejamento e controle, pois integra tanto medidas financeiras como não financeiras originadas de variadas fontes como, contabilidade financeira, contabilidade de custos, administração financeira, contabilidade por responsabilidade, análise financeira e outras, formando um sistema integrado que deve estar alinhado com os objetivos da empresa. Nesta dissertação aborda-se o uso da contabilidade gerencial como ferramenta de apoio ao planejamento e ao controle, utilizando-se a pesquisa bibliográfica e exploratória. As empresas pesquisadas são consideradas de grande porte e estão sob controle comum, localizadas no município de Guarulhos e Santo André, no estado de São Paulo. Os resultados apontam que as empresas utilizam 28% dos indicadores selecionados, conforme pesquisa bibliográfica. / The automobile industry is an important segment for the World economy, contributing significantly to the development of regions. With the intensification of global competition, businesses increasingly need tools to assist their decisions. Planning is used to systematize, decompose and combine the integration of decision making. Managers need to get a return on their decisions to evaluate the goals set in planning, so there is an important link between results and evaluation. This link is formed by the performance indicators that are useful for comparing actual results with planned, and this assessment was used to review decisions or changes in plans. Management accounting is an important tool for planning and control, because it integrates both financial and non financial measures derived from various sources such as financial accounting, cost accounting, financial management, responsibility accounting, financial analysis and other, forming an integrated system that should be aligned with business objectives. This dissertation addresses the use of management accounting as a tool to support planning and control, using a literature search and exploratory. The surveyed companies are considered large and are under common control, located in Guarulhos and Santo André, in São Paulo. The results indicate that companies use 28% of the selected indicators, as literature.

This report presents a development of an analytic tool for advisors, developed with a usercentred design process. The tool is developed to help advisers enhance profitability in a company in a simple and flexible way, and to convey the knowledge to their customers. The report focuses on usability and visual representations to present data from an analysis of the operating branches as well as key performance indicators. The work has a usercentered design process divided into four steps and performed by a pre-study and two iterations. The prestudy was the basis of the project, which included a literature study, interviews compiled to two persons and an effect map. The first iteration began with exploring different visual representations for an analysis of the operating branches and key performance indicators. The visual representations were user-tested through a questionnaire. The second iteration developed the tool by designing and implementing a prototype in the program React in order to be user-tested. The test focused on the visual representations and was performed through task-based questions, Likert-questions about the visual representation and the standardized questionnaire System Usability Scale. The report concluded that users thought that bar graphs, tables and texts are the easiest tools to use. The visual representations can therefore be used to visualize economic values. However, a bullet graph was more likely to be chosen in order to visualize key performance indicators. Bullet graphs contain a lot of information, which makes the diagram complex for the user to understand. A simple and fast tool should therefore be limited and use the details-on-demand of the information visualization mantra to enable the user to obtain more information when needed. The tool is not fully developed and more iterations are needed to complete a final product. / Denna rapport presenterar utvecklingen av ett analysverktyg för ekonomiska rådgivare med inriktning på lantbruk, utvecklat genom en användarcentrerad designprocess. Verktyget är utvecklat för att hjälpa rådgivare att förbättra lönsamhet i ett företag på ett en-kelt och smidigt sätt, samt förmedla kunskapen till sina kunder. Examensarbetet fokuserar på användbarhet och visuella representationer för att presentera data från en driftsgrensanalys samt nyckeltal. Arbetet använder en användarcentrerad designprocess uppdelat i en förstudie och två iterationer. Förstudien låg till grund för projektet och innehöll en litteraturstudie, intervjuer sammanställt till två personer och en effektkarta. Första iterationen utforskade olika visuella representationer för en driftsgrensanalys och nyckeltal. De visuella representationerna användartestades genom en enkätundersökning. Den andra iterationen utvecklade verktyget genom att designa och implementera en prototyp med React för att användartestas. Användartestet fokuserade på de visuella representationerna av resultatet och utfördes genom uppgiftsbaserade frågor, Likert-frågor om den visuella representationen och en standardiserade enkäten för att undersöka användbarheten (System Usability Scale). Resultatet visade att användare tycker att stapeldiagram, tabeller och texter är de enklaste verktygen att använda. De visuella representationerna går därför att använda för att visualisera ekonomiska värden. Visualiseringen för nyckeltal gjordes med ett nysansdiagram vilket fungerade bra med förklaring. Visualiseingen innehöll mycket information vilket gjorde den komplext vid första anblick för användaren att förstå. Ett enkelt och snabbt verktyg bör därför begränsas och använda sig av informationsvisualiseringsmantrats detaljer vid efterfrågan (details-on-demand) för att ge användaren möjlighet att få mer information vid behov. Verktyget är inte färdigutvecklat och fler iterationer behövs för att färdigställa en slutlig produkt. / <p>Examensarbetet är utfört vid Institutionen för teknik och naturvetenskap (ITN) vid Tekniska fakulteten, Linköpings universitet</p>

As the construction and real estate industry is project-oriented, it is a complicated work environment. With its constant changes, it always remains uncertain in its investments such as project management. After the industry has been far behind with its use of KPI, performance measurements have become more central in the industry, but at the same time companies have difficulty finding KPI to apply in their projects. The purpose of the study was to examine how and why specific KPIs are used to measure results for each project in the construction and real estate industry. The study wants to contribute with a literary understanding within the industry. The study has used a qualitative research method by interviewing CFO and project managers at construction and real estate companies and then being able to fulfill the purpose of the study. The result mentions that having focus and all in order during the process is important to achieve a successful project. Having too large cost deviations or not being completed on time is seen as a less successful project. To minimize their cost and time deviations, most companies follow up with, among other things, successive profit recognition but also construction meetings on the construction sites to review the schedule. There is a clear connection through the data collection that the two most important KPI that is discussed several times are cost and time. The KPIs that are mentioned in the report are used more for measuring the project’s outcome than for developing future projects.

This diploma thesis proposes usage of Business Intelligence tools in the chosen company. It considers the costs for installing, assesses the economic benefits and based on the analysis, it proposes appropriate solutions to the currently unsatisfactory situation in the company.

The master thesis is focused on Evaluation of the Company´s Financial Performance Using Benchmarking Approach. The master thesis consists of three following parts. The first part deals with theoretical methods, especially benchmarking realization and its different types and models. The second part contains evaluation of the current situation in OBB stavební materiály s.r.o. and compares its business to others using benchmarking method. I used public data from financial annual accounts and database Amadeus. The last part includes complete evaluation of the company´s financial performance and recommendation on improvemet of the financial performance in company OBB stavební materiály s.r.o.