O objetivo deste trabalho foi desenvolver um modelo para reconhecer e reproduzir padrões de viagens encadeadas a pé. O processo de modelagem foi conduzido através da aplicação das técnicas das Redes Neurais Artificiais (RNAs), utilizando-se de uma rede estática MLP e de rede dinâmica Elman. A análise do desempenho do modelo foi baseada nos dados de uma pesquisa de Origem-Destino realizada, em 1987, pelo METRÔ-SP na Região Metropolitana de São Paulo. Na modelagem foi fixado o modo de viagem a pé, e, na abordagem seqüencial, padrões de viagens individuais foram representados em termos de dois componentes: duração da viagem e tipo de atividades. A análise foi realizada partindo da classificação geral e específica para cada segmento do encadeamento de viagens, o que permitiu a comparação dos resultados entre padrões de viagens observados e os reproduzidos pelas redes. Na classificação geral, cinco dos padrões previstos com maior freqüência pelas RNAs representaram em média 58,9% dos indivíduos no conjunto de dados usado para testar o desempenho do modelo. Para o vetor de duas e quatro viagens, as redes neurais reproduziram 50% das durações de viagem e 90% das atividades, tais como Trabalho e Escola. Embora esses resultados não pareçam muito robustos, não significa que eles estejam errados. As porcentagens acima representam a probabilidade de uma pessoa realizar viagens com aquelas durações ou tipo de atividades. / The main objective of this work was to develop a model for recognizing and reproduzing trip-chaining patterns by walk. The process of modeling was conducted applying the techniques of Artificial Neural Networks (ANNs), by using one of the static networks MLP and the Elman dynamic network. The analysis of the performance of the model was based on the origin-destination home-interview survey carried out by METRÔ-SP in São Paulo Metropolitan Area in 1987. The mode of trip by walk was fixed in the model, and, in the sequential approach, individual travel patterns were represented in terms of two components: trip duration and activity type. The analysis was accomplished starting from the general and specific classifications for each segment of the chained trips, which allowed the comparison of the results between the observed travel patterns and reproduced ones through ANNs. In general classification, 5 of the patterns most frequently predicted by the ANNs represented 58.9% of the individuals in the dataset used for testing the model performance. For the vectors of two and four trips, the neural networks reproduced 50% of trip durations and 90% of the activities, such as work and school. Although those results seem not so robust, it does not mean that they are wrong. The percentages above represent the probability of a person making trips with those durations or type of activities.

O objetivo deste trabalho foi desenvolver um modelo para reconhecer e reproduzir padrões de viagens encadeadas a pé. O processo de modelagem foi conduzido através da aplicação das técnicas das Redes Neurais Artificiais (RNAs), utilizando-se de uma rede estática MLP e de rede dinâmica Elman. A análise do desempenho do modelo foi baseada nos dados de uma pesquisa de Origem-Destino realizada, em 1987, pelo METRÔ-SP na Região Metropolitana de São Paulo. Na modelagem foi fixado o modo de viagem a pé, e, na abordagem seqüencial, padrões de viagens individuais foram representados em termos de dois componentes: duração da viagem e tipo de atividades. A análise foi realizada partindo da classificação geral e específica para cada segmento do encadeamento de viagens, o que permitiu a comparação dos resultados entre padrões de viagens observados e os reproduzidos pelas redes. Na classificação geral, cinco dos padrões previstos com maior freqüência pelas RNAs representaram em média 58,9% dos indivíduos no conjunto de dados usado para testar o desempenho do modelo. Para o vetor de duas e quatro viagens, as redes neurais reproduziram 50% das durações de viagem e 90% das atividades, tais como Trabalho e Escola. Embora esses resultados não pareçam muito robustos, não significa que eles estejam errados. As porcentagens acima representam a probabilidade de uma pessoa realizar viagens com aquelas durações ou tipo de atividades. / The main objective of this work was to develop a model for recognizing and reproduzing trip-chaining patterns by walk. The process of modeling was conducted applying the techniques of Artificial Neural Networks (ANNs), by using one of the static networks MLP and the Elman dynamic network. The analysis of the performance of the model was based on the origin-destination home-interview survey carried out by METRÔ-SP in São Paulo Metropolitan Area in 1987. The mode of trip by walk was fixed in the model, and, in the sequential approach, individual travel patterns were represented in terms of two components: trip duration and activity type. The analysis was accomplished starting from the general and specific classifications for each segment of the chained trips, which allowed the comparison of the results between the observed travel patterns and reproduced ones through ANNs. In general classification, 5 of the patterns most frequently predicted by the ANNs represented 58.9% of the individuals in the dataset used for testing the model performance. For the vectors of two and four trips, the neural networks reproduced 50% of trip durations and 90% of the activities, such as work and school. Although those results seem not so robust, it does not mean that they are wrong. The percentages above represent the probability of a person making trips with those durations or type of activities.

O trabalho tem por principal objetivo verificar, preliminarmente, a possibilidade de reduzir a quantidade de indivíduos na amostra de Pesquisa de Entrevistas Domiciliares, sem prejudicar a qualidade e representatividade da mesma. Analisar a influência das características espaciais e de uso de solo da área urbana constitui o objetivo intermediário. Para ambos os objetivos, a principal ferramenta utilizada foi o minerador de dados denominado Árvore de Decisão e Classificação contido no software S-Plus 6.1, que encontra as relações entre as características socioeconômicas dos indivíduos, as características espaciais e de uso de solo da área urbana e os padrões de viagens encadeadas. Os padrões de viagens foram codificados em termos de sequência cronológica de: motivos, modos, durações de viagem e períodos do dia em que as viagens ocorrem. As análises foram baseadas nos dados da Pesquisa de Entrevistas Domiciliares realizada pela Agência de Cooperação Internacional do Japão e Governo do Estado do Pará em 2000 na Região Metropolitana de Belém. Para se atingir o objetivo intermediário o método consistiu em analisar, através da Árvore de Decisão e Classificação, a influência da variável categórica Macrozona, que representa as características espaciais e de uso de solo da área urbana, nos padrões de viagens encadeadas realizados pelos indivíduos. Para o objetivo principal, o método consistiu em escolher, aleatoriamente, sub-amostras contendo 25% de pessoas da amostra final e verificar, através do Processamento de Árvores de Decisão e Classificação e do teste estatístico Kolmogorov - Smirnov, se os modelos obtidos a partir das amostras reduzidas conseguem ilustrar bem a freqüência de ocorrência dos padrões de viagens das pessoas da amostra final. Concluiu-se que as características espaciais e de uso de solo influenciam os padrões de encadeamento de viagens, e portanto foram incluídas como variáveis preditoras também nos modelos obtidos a partir das sub-amostras. A conclusão principal foi a não rejeição da hipótese de que é possível reduzir o tamanho da amostra de pesquisas domiciliares para fins de estudo do encadeamento de viagens. Entretanto ainda são necessárias muitas outras verificações antes de aceitar esta conclusão. / The main aim of this work is to verify, the possibility of reducing the sample size in home-interview surveys, without being detrimental to the quality and representation. The sub aim of this work is to analyze the influence of spatial characteristics and land use of an urban area. For both aims, the main analyses tool used was Data Miner called the Decision and Classification Tree which is in the software S-Plus 6.1. The Data Miner finds relations between trip chaining patterns and individual socioeconomic characteristics, spatial characteristics and land use patterns. The trip chaining patterns were coded in terms of chronological sequence of trip purpose, travel mode, travel time and the period of day in which travel occurs. The analyses were based on home-interview surveys carried out in the Belém Metropolitan Area in 2000, by Japan International Cooperation Agency and Pará State Government. In order to achieve the sub aim of this work, the method consisted of analyzing, using the Decision and Classification Tree, the influence of the categorical variable \"Macrozona\", which represents spatial characteristics and urban land use patterns, in trip chaining patterns carried by the individuals. Concerning the main aim, the method consisted of choosing sub-samples randomly containing 25% of the final sample of individuals and verifying (using Decision and Classification Tree and Kolmogorov-Smirnov statistical test) whether the models obtained from the reduced samples can describe the frequency of the occurrence of the individuals trip chaining patterns in the final sample well. The first conclusion is that spatial characteristics and land use of the urban area have influenced the trip chaining patterns, and therefore they were also included as independent variables in the models obtained from the sub-samples. The main conclusion was the non-rejection of the hypothesis that it is possible to reduce the sample size in home-interview surveys used for trip-chaining research. Nevertheless, several other verifications are necessary before accepting this conclusion.

在新製造環境下，由於昂貴自動化設備之引進及人工成本之提高，因而設備成本及人工成本於產品成本中所佔之比率亦相對地重要，然而若是採用了不恰當的產能觀念與數據，其所造成對產品成本分攤比率的影響非常大，亦即將設備及人力閒置產能（idle capacity）的成本分攤至完成的產品上，也就造成了成本資訊的扭曲。而缺乏有效地結合產能成本的產能管理制度，其結果導致多數的企業均忽略其重要性或是將無附加價值的產能成本（capacity cost）分攤於產品成本之中，造成企業於制定價格決策或選擇訂單決策時，引用了不恰當的資訊，並減低了企業之競爭力。 本研究的目的，擬針對產能成本及產能管理作進一步探討，瞭解其對企業界之決策方面的影響程度。本研究係以國內一通信電纜公司作為研究對象，並以個案及田野研究的方式來探討產能成本及產能管理之相關議題，以提供給相同產業的其他公司，或其他產業作為採行此技術時的參考。 本研究之研究主題包括下列二大項： 一、 建立一套作業制成本制觀念下的產能成本制度，並依據作業制成本制的架構來計算產能成本。 二、 運用所建立的產能成本制度及其所提供的產能成本資訊來協助產能管理。 本研究採用個案研究之方式，將產能成本管理制度之整體架構實施於個案公司內，期能透過此研究方法瞭解產能成本管理之整體架構，以彌補目前文獻中偏重理論探討而缺乏實務研究之缺點。 本研究透過作業制成本制度的適當設計，企業可以獲致設備與人員方面的產能成本，使得管理當局得以瞭解各作業之產能成本，再根據設備與人員方面不同的特性加以妥善管理，可獲致排程管理、閒置產能開發、產品定價決策、提昇產品附加價值（value added）及加強生產管理等效益。 因此，在產能成本管理制度所提供的產能成本資訊中，管理當局除了可以看出各作業尚有多少閒置產能改善的空間之外，尚可於生產之前即可得知瓶頸部門之所在，藉以預先進行生產排程管理，俾降低瓶頸部門之影響；另外，對於資本決策方面所需的資訊，亦可由本制度的資訊中獲得，避免不必要之資本支出；本研究對於日益競爭的產業環境而言，實為一不可或缺之管理工具，藉由本研究所提出之產能成本管理制度的設計與實施，不僅可提升產能管理決策、瓶頸部門管理、資本決策、定價決策等之決策品質，並可間接地降低成本，達到提昇企業競爭力之目的。 / In today’s manufacturing environment, the percentage of equipment cost and labor cost of product cost have became very important, because of expensive auto-machine and high labor cost. If introduce incorrect concept and information of capacity, it would influence the allocation of product cost, that is, allocate the idle capacity cost of equipment and labor to the cost of finished goods. Fail to link capacity cost to capacity management system, it would allocate the non-value-added capacity cost to product cost, and would lead business to “death spiral” because of using incorrect-information for pricing-decision and order-selection-decision. The purpose of the study is to research the influences of business decision-making with the information of capacity cost and capacity management. The research method that I used is case study and field study in a communication cable manufacturing company. The study includes two themes: 1. Building a capacity oriented Activity-Based Costing system, and calculating capacity cost according the ABC system. 2. Using the information of capacity cost system to assist the management of capacity. The study is case study and performs the designed capacity cost management system to the company, I expect to understand the frame of capacity cost management and expand existing literatures that focus on theoretical research to applied research. Through the designed capacity-oriented ABC system, business could get the information of capacity cost between equipment and employee. Using the information of capacity cost, business could get the advantages of order-scheduling management、idle-capacity management、pricing-decision、promoting value-added of products and strengthening production management. Finally, management team could understand the unused-capacity of each activity from the capacity-oriented ABC system, and could predict the bottle-neck department before manufacturing. Management team could reduce the influence of bottle-neck through order-scheduling management. And, management team could avoid unnecessary capital expenditure from the system. For today’s competitive environment, the capacity-oriented ABC system was very important for management, it could promote the quality of decision-making of capacity management、bottle-neck management、capital management、pricing management, and then, increase the competition advantages by reducing product cost indirectly.

The research in the field of travel demand modeling is driven by the need to understand individuals’ behavior in the context of travel-related decisions as accurately as possible. In this regard, the activity-based approach to modeling travel demand has received substantial attention in the past decade, both in the research arena as well as in practice. At the same time, recent efforts have been focused on more fully realizing the potential of activity-based models by explicitly recognizing the multi-dimensional nature of activity-travel decisions. However, as more behavioral elements/dimensions are added, the dimensionality of the model systems tends to explode, making the estimation of such models all but infeasible using traditional inference methods. As a result, analysts and practitioners often trade-off between recognizing attributes that will make a model behaviorally more representative (from a theoretical viewpoint) and being able to estimate/implement a model (from a practical viewpoint). An alternative approach to deal with the estimation complications arising from multi-dimensional choice situations is the technique of composite marginal likelihood (CML). This is an estimation technique that is gaining substantial attention in the statistics field, though there has been relatively little coverage of this method in transportation and other fields. The CML approach is a conceptually and pedagogically simpler simulation-free procedure (relative to traditional approaches that employ simulation techniques), and has the advantage of reproducibility of the results. Under the usual regularity assumptions, the CML estimator is consistent, unbiased, and asymptotically normally distributed. The discussion above indicates that the CML approach has the potential to contribute in the area of travel demand modeling in a significant way. For example, the approach can be used to develop conceptually and behaviorally more appealing models to examine individuals’ travel decisions in a joint framework. The overarching goal of the current research work is to demonstrate the applicability of the CML approach in the area of activity-travel demand modeling and to highlight the enhanced features of the choice models estimated using the CML approach. The goal of the dissertation is achieved in three steps as follows: (1) by evaluating the performance of the CML approach in multivariate situations, (2) by developing multidimensional choice models using the CML approach, and (3) by demonstrating applications of the multidimensional choice models developed in the current dissertation. / text

L'important volume des excursions de bateaux touristiques liées aux activités d'observation en mer des mammifères marins (AOM) dans le Parc marin Saguenay-Saint-Laurent (PMSSL) pourrait avoir un impact négatif sur la santé des baleines qui fréquentent cette région de l’estuaire du fleuve Saint-Laurent. Cette situation a poussé les gestionnaires du Parc à désirer un outil d'information et de gestion pour mieux suivre l’évolution des AOM. Le présent mémoire décrit la conception de cet outil en proposant un modèle de l'excursion et des activités d'observation qui sert à l’élaboration d’une base de données. En s’appuyant sur le concept de la trajectoire spatiotemporelle, utilisée pour l'étude du comportement de déplacement basé sur l'activité, et sur le concept de l'objet mobile, développé en géomatique, notre modèle de données permet de reproduire graphiquement les trajectoires des excursions et l'enchaînement des activités qui ont lieu au cours de celles-ci. Le modèle est orienté objet et implanté dans une Geodatabase, une base de données relationnelle exploitable par le système d'information géographique (SIG) ArcGIS. Les objets de la base de données sont créés à partir des données de trois années de suivi des AOM réalisés par le Groupe de recherche et d'éducation sur les mammifères marins (GREMM). Nous montrons que le SIG peut exploiter la base de données de façon à répondre correctement aux besoins en information exprimés par les gestionnaires et que la représentation informatique des excursions sous la forme de trajectoires spatiotemporelles ouvre de nouvelles avenues de recherche sur les patrons d’activités et le comportement de déplacement des bateaux. / The considerable volume of commercial boat trips associated with whale-watching activities (WWAs) in the Saguenay-Saint-Laurent National Marine Park (PMSSL) may have negative impacts on the health of the whales visiting the Saint-Lawrence River estuary. This situation has led park officials to seek an appropriate information management system in order to better monitor WWAs. This paper contributes to the design of such a tool by modeling excursion patterns of WWAs, resulting in a database. Based on the space-time path concept used for the study of activity-based travel behavior as well as the mobile-object geomatical concept, our data-model enables us to plot the trajectories of the excursions and the sequence of activities taking place during those excursions. The model is object-oriented and built into a Geodatabase (an ArcGis-processable relational database). The objects in the database are based on data collected by the Marine Mammal Research and Education Group (GREMM) during a three-year WWA monitoring program. Finally, this report demonstrates that geographic information systems can be effectively used to process the database in a way that serves the needs of park officials, and that the representation of excursion data in a GIS opens up new avenues for research on the space-time pattern of observation activities and the travel behavior of boats. / Parc marin du Saguenay - Saint-Laurent, Groupe de recherche et d'éducation sur les mammifères marins, GREMM, excursions aux baleines, bélugas, Tadoussac, règlementation, ArcCatalog, ArcMap.

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.

Le monde du travail étant en constante évolution, l’utilisation des nouvelles technologies d’information et de communication a transformé les façons de travailler et permettent aujourd’hui l’adoption de nouvelles formes d’organisation du travail (New ways of working) plus flexibles offrant aux organisations de nombreux avantages notamment d’ordre financier, organisationnel, et environnemental. La vie professionnelle étant davantage numérique, informelle, flexible et mobile qu’auparavant, de nombreuses organisations ont adopté de nouvelles formes d’organisation du travail comme celle du lieu de travail basé sur l’activité (Activity-based flexible office). Le lieu de travail basé sur l’activité est caractérisé par l’ouverture de l’environnement de travail, l’utilisation flexible des espaces de travail liés à l’activité, le partage de poste de travail (poste de travail non assigné) et l’utilisation des technologies d’information et de communication. Bien que plusieurs recherches portent sur les nouvelles formes d’organisation du travail, peu de recherches portent sur l’influence du lieu de travail basé sur l’activité sur le bien-être, la satisfaction, la motivation et la performance des employés. Cette étude vise à explorer les effets d’un tel lieu de travail au niveau individuel. Plusieurs questions se posent. Est-ce que les employés travaillant dans un lieu de travail basé sur l’activité ont un niveau supérieur de bien-être au travail? Sont-ils plus satisfaits? Sont-ils plus motivés? Sont-ils plus performants? Afin de tenter de répondre à ces questions, cette étude s’inspire du modèle théorique de Wohlers et Hertel (2017). Ce modèle illustre, entre autres, les conséquences qu’un lieu de travail basé sur l’activité a sur le travail au niveau individuel. La recherche consiste en une étude de cas auprès d’une institution financière qui a réaménagé ses locaux et propose maintenant un aménagement décloisonné doté de postes de travail non assignés afin de permettre aux employés de choisir l’endroit de leur choix en fonction de la nature du travail à effectuer. Trente entretiens semi-dirigés ont été réalisés avec des employés clés. Les résultats de la recherche indiquent que le lieu de travail basé sur l’activité a des effets positifs au niveau individuel. Ainsi, de façon générale, les résultats mettent en évidence que cette forme d’organisation du travail a des effets positifs sur le bien-être, la satisfaction, la motivation et la performance des employés. / As the world of work is constantly evolving, the use of new information and communication technologies allows the adoption of new ways of working, more flexible solutions, that provide organizations with many benefits, such as financial, organizational and environmental benefits. As working life is more digital, informal, flexible and mobile than ever before, many organizations have adopted new ways of working such as the Activity-based flexible office. The activity-based flexible office is characterized by the openness of the work environment, the flexible use of activity-related workspaces, workstation sharing (unassigned workstation) and the use of information and communication technologies. Although many researches focus on new ways of working, there is little research on the influence of the activity-based flexible office on the well-being, satisfaction, motivation and performance of employees. This study aims to explore the effects of such a workplace at the individual level. Several questions arise. Do employees working in an activity-based flexible office have a higher level of well-being at work? Are they more satisfied? Are they more motivated? Do they perform better? In an attempt to answer these questions, this study is inspired by the theoretical model of Wohlers and Hertel (2017). This model illustrates, among other things, the consequences that an activity-based flexible office has on work at the individual level. The research consists of a case study of a financial institution that has redeveloped its premises and now offers an open-plan layout with unassigned workstations to allow employees to choose the location of their choice according to the nature of the work to be done. Thirty semi-structured interviews were conducted with key employees. The research results indicate that the activity-based flexible office has positive effects at the individual level. Thus, in general, the results highlight that this form of work organization has positive effects on the well-being, satisfaction, motivation and performance of employees.

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Bakgrund och problem: Det har riktats kritik mot den traditionella ekonomistyrningen vilket har gjort att moderna styrmetoder och verktyg växt fram för att komplettera ekonomistyrningen. De faktorer som tvingat fram den moderna styrningen går även att se i musikbranschen. Detta, tillsammans med att ekonomistyrning i musikbranschen generellt sett är outforskat, gör att det blir intressant att undersöka hur skivbolag i musikbranschen använder sig av en traditionell ekonomistyrning eller modern verksamhetsstyrning. Syfte: Syftet med denna uppsats är att genom att undersöka två skivbolags ekonomistyrning kartlägga hur ekonomistyrningen karaktäriseras utifrån traditionell ekonomistyrning och modern verksamhetsstyrning. Metod: Metoden som använts vid denna studie är kvalitativ. Vi har genom fallstudier hos två skivbolag undersökt och skapat oss en förståelse av ekonomistyrningen i bolagen med hjälp av semi-strukturerade intervjuer och kompletterande frågor via mail.   Slutsats: Det går att se att skivbolagen övergått delvis till en modern verksamhetsstyrning men att det alltså finns en blandning mellan användandet av traditionella och moderna styrmetoder och verktyg. / Background and problem: Criticism has been raised towards the traditional management control which pushed forward modern management methods and tools to complement management accounting. The factors that pushed out this modern management control are possible to see in the music industry aswell. This, together with the fact that management control in the music industry has a research gap, makes it interesting to examine how record labels in the swedish music industry are using traditional or modern management control. Purpose: The purpose of this thesis is to through the examination of two record labels create an understanding of how the management control is characterized through traditional or modern management control. Method: The method used in this study is qualitative. We have through a multiple-case study at two record labels examined and created an understanding of the management control in the companies with the help of semi-structured interviews and complementary questions through mail. Conclusion: It is possible to see that the record labels has partly moved to modern management control but also that you can see a mix between the usage of traditional and modern control methods and tools.