Disruptive technologies continue to pose challenges for industries worldwide, and firms are constantly learning how to adapt in order to remain competitive. Family businesses are not immune to these “shocks” in their industry, and they too need to harness the potential advantages of novel technology just as much as corporations do. While there is extensive research on the methods and strategies employed by multinational corporations, the study of how a family business could or should adapt is virtually unexplored. There is a need to understand the intricate decision making process of business leadership in dealing with disruptive technology, particularly in regards to maintaining or gaining a competitive advantage. This study conducted in-depth qualitative interviews with three Swedish family businesses, all who were successful in adopting disruptive technologies to their benefit. Although each of the businesses took different paths for technology adaptation and to maintain their competitive advantage there was a consistent thread in the leadership strategy. The results revealed that strong family leadership, in the form of stewardship, was essential to maintaining their competitive advantage while dealing with the challenges of disruptive technology. Stewardship places emphasis on family core values, the drive to improve the performance of the business for the benefit for family and the employees, and a commitment to long-term goals. Stewardship proved to be the determining factors for these families in their successful disruptive technology adaption.

The aim of this thesis is to proof a significant importance for the company in line with business transformation, comes from combining accounting, tax and law knowledge. The first part of this thesis is focused on theoretical summarization of principal aspects of the transformation process of a corporation. The practical part analyzes company data and facts, which lead the management to realize this transformation project. Project of the transformation is processed in accounting based on these data. Tax consequences and possible optimization has been analyzed. The final part of the thesis concludes the consequences of the financial health and reporting activities. Comprehensive assessment of the transaction for divided companies is done in last chapter.

Актуальность выбранной темы обусловлена потребностью предприятия ООО «ПРОФХОЛОД», которое выбрало путь цифровой трансформации бизнеса. Цель трансформации – опираться на данные при разработке и принятии управленческих решений, при этом не тратить значительные ресурсы на расчет показателей. Компания ОOO «ПРОФХОЛОД» разрабатывает системы и технологии управления теплом. Является лидером Российского рынка в сфере по объему продаж сэндвич-панелей с пенополиуретаном и полиизоциануратом. Цель работы: повышение качества управленческой отчетности компании путем разработки и внедрения в компанию ООО «Профхолод» BI-аналитики на базе инструмента Microsoft Power BI. Объектом исследования является бизнес-процесс в бизнес-аналитике. Предметом исследования следует указать внедрение и разработку бизнес-аналитики в бизнес-процессы через автоматизацию отчетности компании на базе инструментов Micrasoft Power BI. Результаты работы заключается в том, что были определены понятия Бизнес-аналитики и ее основные инструменты. С практической точки зрения были автоматизированы системы отчетности в компании и тем самым бизнес-процессы на предприятие были модернизированы через внедрение BI. Научная новизна состоит в том, что проанализированы различные системы BI и подробно изучены современные функции Power BI для реализации проекта. Экономическая эффективность имеет лишь прогнозный характер и показывает по подсчетам, что система полностью окупит себя. / The relevance of the chosen topic is due to the needs of the enterprise PROFHOLOD LLC, which has chosen the path of digital business transformation. The goal of the transformation is to rely on data in the development and adoption of management decisions, while not spending significant resources on calculating indicators. LLC "PROFHOLOD" develops systems and technologies for heat management. It is the leader of the Russian market in terms of sales of sandwich panels with polyurethane foam and polyisocyanurate. The purpose of the work: improving the quality of the company's management reporting by developing and implementing BI-analytics based on the Microsoft Power BI tool in Profholod LLC. The object of study is a business process in business analytics. The subject of the study should be the implementation and development of business intelligence in business processes through the automation of company reporting based on Micrasoft Power BI tools. The results of the work lies in the fact that the concepts of Business Intelligence and its main tools were defined. From a practical point of view, the reporting systems in the company were automated and thus the business processes in the enterprise were modernized through the introduction of BI. The scientific novelty lies in the fact that various BI systems have been analyzed and modern Power BI functions for project implementation have been studied in detail. Economic efficiency is only predictive in nature and shows, according to estimates, that the system will fully pay for itself.

在九零年代由於韓默大力提倡流程再造以及資訊科技的突飛猛進，加上市場逐漸全球化的帶動下，國內外許多知名企業也因應這樣的風潮不斷推動企業變革與組織再造，希望透過變革的過程使企業本身脫胎換骨，但是後來發現大部分的企業改造成功的案例並不多見，尤其許多知名大型企業希望導入ERP系統來推動企業再造，同樣成功的案例也不多見，而失敗的案例卻屢見不鮮。 我發現在實務界也鮮少有一個較全面性的觀點、分析架構與模型來解釋變革前後的相關關係。是什麼樣的原因阻礙企業再造? 而什麼樣的變革過程可以產生如此大的績效改善? 我們應該用什麼樣的觀點來看企業改造這些相關的議題? 因此基本上，本論文就是希望透過以企業改造最適搭配架構為主體的角度，來看價值創造、組織轉型、企業再生工程、並利用組織轉型架構模式為基礎，來解析四個台灣本土型的企業改造，希望提供一個可供思考的理論模型，可以更清楚、更容易了解企業改造當中相關因素的關係與關連性。 本論文的目的就是從價值創造與組織轉型的觀點來探究企業改造的轉型內涵、轉型過程以及形成原因。企業以價值創造、組織理論、企業轉型、企業再生工程、最適搭配架構等理論或架構模型，來釐清這些複雜的現象，希望更能了解價值創造與組織轉型的相關的變化與影響，並透過組織轉型架構模型的分析與解釋，可以提供理論研究或是實務應用上思維的參考。 / The concept of business process reengineering, advocated by Michael Hammer in the 1990s, coupled with the innovation of information technology and the globalization, many of the well-known enterprises started to leverage organizational transformation to improve their performance. However, there have not been many successful examples but a lot of failure. I also found that there hasn’t been much analytical framework or model to explain the differences and the interrelations before and after the transformation. What are some of the major obstacles that keep businesses from engaging in the transformation? What kind of changing processes can result in such dramatic performance improvement? What perspective should we adopt to examine the issues related to business transformation? This thesis aims to examine value creation, organizational transformation, business process reengineering through the role of strategic fit. It also intends to adopt the organizational change framework as a basis to analyze four companies in Taiwan that have gone through such business transformation. I wish to build a clearer and understandable relation and connectivity among relevant factors for business transformation through this thesis. The purpose of this thesis is to explore why, what, and how business transformation occurs from the viewpoint of value creation and organizational change. I use value creation, organization theory, business transformation, business process reengineering, and strategic fit to elucidate the theory and framework, hoping to clarify relevant changes and impacts. Through the analysis and clarification, I further aim to be able to provide guiding principles on organizational transformation framework both in theory and in practice.

本研究旨在透過探索式的討論，輔以對個案A公司在市場導向經營策略變革之分析，探討當前我國電子產業經營之現況與發展前景。本文研究目的主要有三：（一）從台灣電子產業發展現況的回顧中，歸納出國內外市場環境之機會與挑戰；（二）彙整企業轉型關鍵因素之理論及其實際操作方式；（三）利用個案研究探討企業轉型在市場導向經營活動之實際應用與啟示。研究發現，企業面臨經營上之盲點而欲尋求突破時，無論是策略規劃之重新定位、分析企業內外在市場環境變化等資訊，進而重新評估經營策略與方向等，均有賴經營者果決而明智之策略選擇。因此，「經營者的策略敏銳及其參與程度」為企業轉型成功的關鍵因素，而轉型策略選擇之好壞，更將明顯提升或傷害企業的產業競爭力。不過，要建立起有利於永續競爭優位之市場導向經營策略，仍需企業在管理、組織以及產品等企業內外要素的配合才能順利完成。 / This research aims to analyze the business strategy for PC industries by exploring discuss and A corporation’s market-driven business activities. This research includes following three purposes: First of all, to sum up domestic and international chances and challenges by reviewing development of PC industries in Taiwan; secondly, to clarify theories and practices of key factors of business transformation; thirdly, to explore application and implication of business transformation in case study of market-driven business activities. Research result shows that, when a corporation faces difficulties wanted to overcome, it does need business manager to make a definite and wise decision to reset plan, analyze market information, and re-evaluate business strategy. In other words, “degree of strategic sensitivity and participation for a manager” undoubtedly is the key factor of business transformation affecting its capability of competition. Anyway, this goal of making sustainable predominance strategy couldn’t be made unless combining with domestic and outside factors of management, organization, and production.

The Architecture, Engineering and Construction (AEC) industry is passive in employing innovative technologies and conducting change efforts. As a result, numerous companies in the AEC industry do not exploit many of the benefits, which otherwise can be achieved with digital innovations. When engaging with digital innovations, it is suggested to understand and verify the organizational capabilities of implementing new technologies instead of merely the capacity of the latest technologies considered. It is essential for organizations that go digital, to recognize a need for digital change while identifying the organizational obstacles that potentially can obstruct their change attempts. Hence, activities related to promoting and adopting new, innovative technologies are in practice concerned with change efforts, and challenges regarding how to implement and influence individuals to embrace them, thus making the best use of a considered digital tool. This research thesis explores how consultancy companies in the AEC industry are coping with the adoption and implemention of digital innovations. By taking the consultancy firm’s perspective, the thesis identifies, analyzes and addresses the main organizational obstacles that hinder digital adoption within the AEC industry. Methodologically, this research thesis builds on a qualitative single case study approach, seeking to achieve an understanding and analytical capability instead of a generalization. The qualitative means used involve 13 semi-structured interviews with employees at a Case Company as well as external experts working with digitalization and change management. Besides, through a literature review, the thesis compares and analyzes the findings from the interviews and how they are interrelated to existing literature regarding implementing digital innovations. The empirical results indicate that a main obstacle for implementing digital innovations at consultancy firms in the AEC industry is related to an inadequately articulated and mediated vision regarding the digital transformation process and the change required. The results show that the initiated and planned change projects are not systematically shared and communicated among the Case Company’s teams, and individuals alike. So, the practices for how the employees appropriately can proceed with an idea related to digital innovation are not widely understood nor shared. Accordingly, there is a lack of knowledge among managers and employees on why they should engage in digital change projects and how this can be done appropriately. Lastly, there is also a lack of time as well as financial and personal incentives allocated towards working with digital change. This research thesis emphasizes that an organizational vision, strategy, and procedures must be realized and mediated to all teams and individuals who are involved or affected by a digital change to address these obstacles. Managers and leaders need to foster the creation of change readiness required for the digital transformation process. This involves providing coworkers with sufficient prerequisites, mediating the change process and helping them to embrace it. For example, a) by explaining the benefits and the need for change, b) communicating and systematically informing the teams and individuals with the opportunities to develop necessary competences, and c) by offering guidance and managerial support. Still, it is essential to continuously evaluate change efforts to ensure that their outcome is valuable, instead of merely convincing individuals about the necessity of conducting a change. / Arkitektur, Ingenjör och Konstruktion (AEC) industrin beskrivs som passiv gällande att använda innovativ teknik och genomföra digital förändring. Därmed är det många företag inom AEC industrin som inte utnyttjar de fördelar som annars hade kunnat uppnås med digitala innovationer. När ett företag arbetar med digitala innovationer föreslås att man förstår och verifierar de organisatoriska kapaciteterna för att implementera en ny teknik istället för bara kapaciteten för den senaste teknologin som beaktas. För organisationer som strävar efter att bli digitalt adoptiva är det viktigt att urskilja ett behov om digital förändring och samtidigt identifiera de organisatoriska utmaningarna som potentiellt kan hindra deras förändringsförsök. När en verksamhet eftersträvar att främja och anta nya innovativa tekniker, så är det i praktiken ofta utmanande att influera individer att omfamna förändringen som dessa teknologier medför, och därmed utnyttja ett betraktat digitalt verktyg bäst. Denna forskningsuppsats undersöker hur konsultföretag i AEC-industrin klarar av implementeringen av digitala innovationer. Genom att ta ett konsultföretags perspektiv identifierar, analyserar och besvarar denna forskningsuppsats de viktigaste organisatoriska utmaningarna som hindrar digital adoption inom AEC-industrin. Forskningsmetoden bygger på en kvalitativ fallstudie som syftar till att uppnå en förståelse och analytisk förmåga istället för en generalisering. De kvalitativa medel som används involverar 13 semistrukturerade intervjuer med anställda på ett Case-företag samt externa experter som arbetar med digitalisering och förändringshantering. Genom att också utföra en litteraturstudie jämförs och analyseras resultaten från intervjuerna, samt hur de är relaterade till befintlig litteratur gällande implementering av digital innovation. Resultat visar att ett huvudhinder för att implementera digitala innovationer, för konsultföretag inom AEC-industrin, är en otillräckligt artikulerad och förmedlad vision om den digitala transformationsprocessen och den förändring som krävs. Planerade och påbörjade förändringsprojekt delas och kommuniceras inte heller systematiskt mellan Case-företagets teams och individer. Dessutom förstås eller delas inte metoderna för hur de anställda på ett lämpligt sätt kan gå vidare med en idé relaterad till digital innovation. Följaktligen saknas kunskap bland chefer och anställda om varför de ska engagera sig i digitala förändringsprojekt och hur detta kan göras på ett lämpligt sätt. Det saknas också tid såväl som ekonomiska och personliga incitament för att arbeta med digital förändring. För att hantera dessa hinder betonar denna forskningsuppsats att en organisatorisk vision, strategi och tillvägagångssätt måste realiseras och tydligt förmedlas till alla teams och individer som är involverade eller påverkade av en digital förändring. Chefer och ledare måste främja skapandet av en förändringsberedskap som krävs för den digitala transformationsprocessen. Detta involverar att ge kollegor tillräckliga förutsättningar, förmedla förändringsprocessen och hjälpa dem omfamna den. Till exempel, a) genom att förklara fördelarna och behovet av förändring, b) kommunicera och systematiskt informera teams och individer om möjligheterna för att utveckla nödvändiga kompetenser, c) genom att erbjuda vägledning och ledarstöd. Det är dock fortfarande viktigt att kontinuerligt utvärdera förändringsinsatser för att se till att deras resultat är värdefulla, istället för att endast övertyga individer om nödvändigheten av att genomföra en förändring.

經濟全球化浪潮下，中國是所有跨國公司對外直接投資的焦點，然而即便是擁有豐富國際市場經驗的跨國公司，進入中國內需市場時仍免不了碰到水土不服的問題，最主要的原因在於中國政府一向以政府政策(Government Actions)強力主導全國產業之發展，形成政府力量迫使廠商必須在經營策略上做出相當程度調整的現象。擁有十三億內需市場的中國，早已令全球直銷業虎視眈眈，但中國政府以必須符合國情需要為由強制直銷業者必須開設店舖方得營業的規定，使得全球直銷業無店舖銷售的經營模式，面臨有史以來最大的考驗，直銷業可說是跨國公司進入中國市場最具曲折性與風險度的行業之一。 本研究共分為五章，第一章說明本研究之《研究背景》、《研究動機》、《研究目的與問題》、《研究方法與對象》、《研究流程》。《研究背景》直接說明跨國直銷公司進入中國市場後必須走向本土化發展的環境背景，《研究動機》則點出為何研究者會選擇「直銷業在中國轉型經營」作為本研究的中心課題，《研究目的》在於期望本研究日後能成為各界研究中國直銷業的重要參考，《研究問題》則是中國直銷業轉型經營的原因、過程與結果，本研究的《研究方法》採用探索性行動研究，《研究對象》以安利Amway、雅芳Avon公司為個案，《研究流程》將以流程圖方式說明本研究的研究過程與論文的架構。 第二章分別將過去產官學界對於「跨國公司(MNC)」、「跨國公司與地主國的互動」、「跨國公司在中國市場本土化的發展」，以及「經營模式(Business Model)」、「企業轉型(Business Transformation)」、「關鍵成功因素(Key Success Factor, KSF)」等方面之看法與解釋作一整理歸納，一方面有助本研究對所探討之跨國直銷公司以及地主國(中國)有最全面性與客觀的瞭解，一方面也為日後欲研究相關問題的產官學界在文獻資料整理上留下參考。 第三章首先闡述全球直銷業發展的概況，再藉由研究者自身的工作經驗，配合中外文獻資料、媒體報導說明1998年至今在中國的跨國直銷公司迫於中國政府的產業政策，如何從70年來全球已風行90個國家的無店舖直銷模式轉型成有店舖經銷的歷史背景，進一步以十大點描述其具體轉型內容。 第四章先說明個案安利(Amway) 公司、雅芳(Avon)公司成為轉型成功個案之篩選標準，並藉由企業訪談瞭解其企業背景、中國公司大事紀、轉型的歷程和具體的經營模式，然後針對個案公司在轉型過程中總體面如政府的心態、社會大眾的觀感的改變，以及個體面如店舖建置、營銷團隊、顧客關係上的變化作一綜合分析，最後歸納出說明個案公司階段性轉型成功的六大關鍵因素。 第五章提出三點對現存特許經營跨國直銷業者的建議，同時對後續研究者也提出兩點建議，並點出本研究在探討企業轉型文獻上，完全由地主國強制跨國公司轉型經營案例的獨特性，以及揭露中國直銷業者轉型為店舖模式的完整性共兩點貢獻。 最後結論歸納出：跨國公司往往會嚐試將西方的經營模式套用在開發中國加上，如果抱持著全球化唯我獨尊的企業帝國主義(Corporate Imperialism)進入中國市場，終將功敗垂成，跨國公司想要在中國這個新興市場中成功搶灘，就必須進行大規模的創新與資源轉變，在中國應當適應中國從計畫經濟階段邁入市場經濟階段的轉型市場經濟，尊重中國國情，重視本土化，跨國直銷公司在中國市場轉型經營至今可以說是做了最好的示範，一直堅持在尊重國情、依法經營的基礎上，為消費者提供優良的產品和親切、周到的售前售後服務，為願意努力工作的人士提供一個踏實、多勞多得的工作機會，這一切都是在尊重地主國政府政策，遵守地主國政府法規原則下所做出之政府、企業雙贏的理性決策•

企業面對高度競爭的市場環境，必須透過企業轉型尋求成長的機會。相關文獻指出，高度競爭的市場往往會出現供過於求的現象，產品導向的商業模式難以脫穎而出。客戶導向的經營模式，以客戶需求為中心，從服務出發，容易獲得客戶的青睞。 　國內銀行業面臨銀行過盛的高度競爭環境，惟仍缺乏銀行業採行客戶導向商業模式的實證分析。本研究提出「整合式服務利潤鏈（integrate service-profit chain）」，並以個案銀行「整合式客戶經營專案」進行實證研究。採用「實驗性研究方法－控制群設計」，以「整合式客戶經營專案」為實驗組、「事業單位經營模式」為對照組，進行經營成效的量化分析，並針對企業轉型的理論與實務進行質化分析。 　本研究發現：（1）客戶導向經營模式可創造客戶價值、提高競爭優勢，可做為企業轉型策略參考。 （2）客戶導向經營模式仍需考慮客群差異，並非所有的客群皆可適用相同的經營模式。 （3）企業轉型充滿挑戰，考驗管理智慧、決策品質，必須在創新與風險間取得平衡。 　本研究取得初步的成果，證實企業轉型客戶導向經營模式確實可創造效益，轉型的過程與內容仍值得深入的探討。

Магистерская диссертации посвящена проектированию технологии обучения в целях развития транспрофессиональных компетенций персонала. В теоретической части рассматриваются аспекты проектирования технологии обучения персонала при переходе к тримодальной организации. В практической части описывается общая характеристика исследуемой компании, проводится анализ кадрового состава, а также анализируется HR-бизнес-процесс «Обучение персонала» в ПАО Сбербанк. На основании этих результатов был разработан проект по развитию транспрофессиональных компетенций персонала. / The master's thesis is devoted to the design of training technology for the development of personnel's TRANS-professional competencies. In the theoretical part, the aspects of designing the technology of personnel training in the transition to a trimodal organization are considered. The practical part describes the General characteristics of the company under study, analyzes the personnel structure, and analyzes the HR-business process "personnel Training" in Sberbank. Based on these results, a project was developed to develop the staff's TRANS-professional competencies.