Master-Arbeit Univ. St. Gallen, 2007.

Bachelor-Arbeit Univ. St. Gallen, 2008.

A logística permite desenvolver estratégias para a redução de custos e aumento do nível de serviço ofertado ao cliente. A tomada de decisão sobre a empresa executar internamente as atividades logísticas ou terceirizar essas atividades é uma decisão tão importante que na grande maioria das empresas ela é feita em nível de Diretoria ou Gerência. A tendência empresarial de manter o foco no negócio é uma estratégia que vem sendo adotada cada vez mais pelas empresas. Consequentemente, atividades fora do core business estão sendo terceirizadas. No setor de distribuição de produtos químicos verifica-se a presença tanto de empresas que terceirizam suas atividades logísticas quanto de empresas que verticalizam, não havendo uma unanimidade a respeito no setor. Dado este contexto, o objetivo da pesquisa é o de analisar a adoção da verticalização ou da terceirização das atividades logísticas em empresas distribuidoras de produtos químicos. Assim, a questão de pesquisa é: Por que as empresas adotam a estratégia de verticalização ou de terceirização de suas atividades logísticas? A pesquisa é qualitativa descritiva e aplicou o método de estudo de caso, através da investigação de casos múltiplos realizada em empresas distribuidoras de produtos químicos. A pesquisa utilizou como fontes de evidência entrevistas e análise de documentos, sendo inicialmente feitos dois estudos de caso pilotos e após as devidas correções foram feitos mais dois estudos de casos. Os resultados obtidos permitiram a constatação dos seguintes fatores como sendo motivadores da adoção da verticalização das atividades logísticas: reduzir custos, ter maior controle da operação, aumentar os níveis de serviço logístico e focar em logística (competência central) foram determinantes, enquanto dispor de habilidades e recursos e aumentar a proximidade com o cliente foram considerados importantes. O fator atender todos os requisitos logísticos do negócio não foi levado em consideração na adoção da verticalização das empresas. Em relação à terceirização das atividades logísticas, os seguintes fatores foram identificados como motivadores de sua adoção: reduzir investimentos em ativos, reduzir custos e focar no core business foram determinantes, enquanto os fatores expandir mercados e aumentar a flexibilidade da operação foram considerados importantes. Os fatores: ter acesso a competências externas; melhorar as tecnologias de informação utilizadas e aumentar os níveis de serviço logístico não foram fatores considerados pelas empresas quando optam por terceirizar suas atividades logísticas. Assim, a dissertação buscou trazer contribuições para a área de Logística, pois explorou e analisou um tema sempre considerado atual e estratégico que é o da terceirização ou verticalização das atividades logísticas, em um mesmo contexto. Já para a prática gerencial, a principal contribuição pretendida foi a de fornecer subsídios para ajudar os executivos de logística na tomada de decisão terceirizar x verticalizar. / Logistics allow the company to develop strategies for cost reduction and increase the level of the service offered to the client. For the company to make the decision of executing internally the logistics activities or to outsource these activities is such an important one that in most of the companies this decision is made by the directors or managers. The companies’ trend to keep the focus on the business is a strategy which has been adopted more and more. Consequently, activities out of the core business of the companies are being outsourced. In the sector of distribution of chemicals we can observe the presence of companies that outsource their logistics activities and companies that insource, meaning that there is no unanimity about this in the sector. Given this context, the objective of the research is to analyze the adoption of insourcing or outsourcing of logistics activities in chemicals distribution companies. Thus, the research question is: Why do companies adopt the strategy of insourcing or outsourcing their logistics activities? The qualitative research is descriptive and applied the method of case studies, by investigating multiple cases performed in distributors of chemicals. The research used interviews as sources of evidence and analysis of documents and initially two pilot case studies were made and after corrections two more case studies were made. The results led to the finding of the following factors as drivers of the adoption of the vertical integration of logistics activities: reduce costs, greater control of the operation, increase levels of service and focus on logistics (core competency) were determinants, while having skills and resources and increase customer proximity were important. The factor meet all the requirements of the logistics business was not taken into consideration in the adoption of vertical integration of enterprises. Regarding outsourcing logistics activities, the following factors were identified as motivators of the adoption: reduce asset investment, reduce costs and focus on core business were decisive factors while the factors market expansion and increase the flexibility of the operation were considered important. The factors: have access to external expertise, improve the information technology used and increase levels of logistical service were not considered by companies when they choose to outsource their logistics activities.The dissertation sought to bring contributions to the field of logistics, since it explored and analyzed a theme that is always current and strategic, which is the outsourcing or insourcing of logistics activities, in the same context. For the management practice, the main contribution intended was to provide information that can help the logistics executives in the decision to outsource x insource.

Master of Agribusiness / Department of Agricultural Economics / Allen M. Featherstone / Johnsonville Sausage is a privately held company based in Sheboygan Falls, WI. The company has a growing cooked sausage business and is evaluating options to expand capacity. Investing in either of two existing facilities or outsourcing production to a co-manufacturer is being considered in this make versus buy analysis. Intense competition in the category and uncertain raw material markets are considerations in the evaluation. Data used for the analyses were obtained from Johnsonville sources. Assumptions for the “make” analyses were based on existing data where applicable such as labor and utilities, and in other cases assumptions were made based on company knowledge of the process. Johnsonville engineers worked closely with equipment vendors to develop the building and equipment investment plan. Data for the “buy” alternative were received from a prequalified co-packer with advanced manufacturing technology. A Net Present Value (NPV) model is developed for each alternative and used to determine financial viability of each. The models consider varying investment requirements, freight rates and cost of goods for each alternative. Sensitivity analyses are performed to address key variables such as raw material prices and sales volume. The paper concludes that investment in Sheboygan is a viable option; however, the investment poses risk if raw material prices rise and or volume declines from expected projections. Therefore, the recommendation is to outsource production and initiate the Sheboygan project when the co-packed volume reaches 15 million pounds.

A logística permite desenvolver estratégias para a redução de custos e aumento do nível de serviço ofertado ao cliente. A tomada de decisão sobre a empresa executar internamente as atividades logísticas ou terceirizar essas atividades é uma decisão tão importante que na grande maioria das empresas ela é feita em nível de Diretoria ou Gerência. A tendência empresarial de manter o foco no negócio é uma estratégia que vem sendo adotada cada vez mais pelas empresas. Consequentemente, atividades fora do core business estão sendo terceirizadas. No setor de distribuição de produtos químicos verifica-se a presença tanto de empresas que terceirizam suas atividades logísticas quanto de empresas que verticalizam, não havendo uma unanimidade a respeito no setor. Dado este contexto, o objetivo da pesquisa é o de analisar a adoção da verticalização ou da terceirização das atividades logísticas em empresas distribuidoras de produtos químicos. Assim, a questão de pesquisa é: Por que as empresas adotam a estratégia de verticalização ou de terceirização de suas atividades logísticas? A pesquisa é qualitativa descritiva e aplicou o método de estudo de caso, através da investigação de casos múltiplos realizada em empresas distribuidoras de produtos químicos. A pesquisa utilizou como fontes de evidência entrevistas e análise de documentos, sendo inicialmente feitos dois estudos de caso pilotos e após as devidas correções foram feitos mais dois estudos de casos. Os resultados obtidos permitiram a constatação dos seguintes fatores como sendo motivadores da adoção da verticalização das atividades logísticas: reduzir custos, ter maior controle da operação, aumentar os níveis de serviço logístico e focar em logística (competência central) foram determinantes, enquanto dispor de habilidades e recursos e aumentar a proximidade com o cliente foram considerados importantes. O fator atender todos os requisitos logísticos do negócio não foi levado em consideração na adoção da verticalização das empresas. Em relação à terceirização das atividades logísticas, os seguintes fatores foram identificados como motivadores de sua adoção: reduzir investimentos em ativos, reduzir custos e focar no core business foram determinantes, enquanto os fatores expandir mercados e aumentar a flexibilidade da operação foram considerados importantes. Os fatores: ter acesso a competências externas; melhorar as tecnologias de informação utilizadas e aumentar os níveis de serviço logístico não foram fatores considerados pelas empresas quando optam por terceirizar suas atividades logísticas. Assim, a dissertação buscou trazer contribuições para a área de Logística, pois explorou e analisou um tema sempre considerado atual e estratégico que é o da terceirização ou verticalização das atividades logísticas, em um mesmo contexto. Já para a prática gerencial, a principal contribuição pretendida foi a de fornecer subsídios para ajudar os executivos de logística na tomada de decisão terceirizar x verticalizar. / Logistics allow the company to develop strategies for cost reduction and increase the level of the service offered to the client. For the company to make the decision of executing internally the logistics activities or to outsource these activities is such an important one that in most of the companies this decision is made by the directors or managers. The companies’ trend to keep the focus on the business is a strategy which has been adopted more and more. Consequently, activities out of the core business of the companies are being outsourced. In the sector of distribution of chemicals we can observe the presence of companies that outsource their logistics activities and companies that insource, meaning that there is no unanimity about this in the sector. Given this context, the objective of the research is to analyze the adoption of insourcing or outsourcing of logistics activities in chemicals distribution companies. Thus, the research question is: Why do companies adopt the strategy of insourcing or outsourcing their logistics activities? The qualitative research is descriptive and applied the method of case studies, by investigating multiple cases performed in distributors of chemicals. The research used interviews as sources of evidence and analysis of documents and initially two pilot case studies were made and after corrections two more case studies were made. The results led to the finding of the following factors as drivers of the adoption of the vertical integration of logistics activities: reduce costs, greater control of the operation, increase levels of service and focus on logistics (core competency) were determinants, while having skills and resources and increase customer proximity were important. The factor meet all the requirements of the logistics business was not taken into consideration in the adoption of vertical integration of enterprises. Regarding outsourcing logistics activities, the following factors were identified as motivators of the adoption: reduce asset investment, reduce costs and focus on core business were decisive factors while the factors market expansion and increase the flexibility of the operation were considered important. The factors: have access to external expertise, improve the information technology used and increase levels of logistical service were not considered by companies when they choose to outsource their logistics activities.The dissertation sought to bring contributions to the field of logistics, since it explored and analyzed a theme that is always current and strategic, which is the outsourcing or insourcing of logistics activities, in the same context. For the management practice, the main contribution intended was to provide information that can help the logistics executives in the decision to outsource x insource.

abstract: The Balanced Scorecard (BSC) is a strategic planning and management system that causally links actions and subsequent financial and nonfinancial outcomes. The primary goal of the BSC is to motivate actions that are congruent with the organization's long-term strategy. A secondary purpose of the BSC is to facilitate the performance evaluation of managers charged with advancing the corporate strategy. To serve this second purpose the BSC must include a time dimension. Specifically, the strategic plan must recognize time lags between actions taken, lead outcomes (often nonfinancial in nature) and lagged outcomes (usually financial success measures). If an evaluator is not provided with timeline information a subordinate may be evaluated based on inappropriate performance metrics; that is, a subordinate may be held accountable for an outcome beyond the subordinate's time span of control. This study evaluates the effect on performance evaluations and bonus allocations when evaluators are provided (or not provided) with a strategy implementation timeline. This issue has not been previously examined in the literature. This study also examines the moderating effect of experience, management buy-in to the corporate strategy, and affect on performance evaluations and bonus allocations. Results from an experiment conducted with evening MBA students show that inclusion of a strategy implementation timeline leads to more normatively correct performance evaluations, but only for experienced participants. Higher levels of both positive and negative affect were found to result in choice avoidance behavior. Buy-in to the corporate strategy was not found to have an effect. / Dissertation/Thesis / Ph.D. Accountancy 2012

A logística permite desenvolver estratégias para a redução de custos e aumento do nível de serviço ofertado ao cliente. A tomada de decisão sobre a empresa executar internamente as atividades logísticas ou terceirizar essas atividades é uma decisão tão importante que na grande maioria das empresas ela é feita em nível de Diretoria ou Gerência. A tendência empresarial de manter o foco no negócio é uma estratégia que vem sendo adotada cada vez mais pelas empresas. Consequentemente, atividades fora do core business estão sendo terceirizadas. No setor de distribuição de produtos químicos verifica-se a presença tanto de empresas que terceirizam suas atividades logísticas quanto de empresas que verticalizam, não havendo uma unanimidade a respeito no setor. Dado este contexto, o objetivo da pesquisa é o de analisar a adoção da verticalização ou da terceirização das atividades logísticas em empresas distribuidoras de produtos químicos. Assim, a questão de pesquisa é: Por que as empresas adotam a estratégia de verticalização ou de terceirização de suas atividades logísticas? A pesquisa é qualitativa descritiva e aplicou o método de estudo de caso, através da investigação de casos múltiplos realizada em empresas distribuidoras de produtos químicos. A pesquisa utilizou como fontes de evidência entrevistas e análise de documentos, sendo inicialmente feitos dois estudos de caso pilotos e após as devidas correções foram feitos mais dois estudos de casos. Os resultados obtidos permitiram a constatação dos seguintes fatores como sendo motivadores da adoção da verticalização das atividades logísticas: reduzir custos, ter maior controle da operação, aumentar os níveis de serviço logístico e focar em logística (competência central) foram determinantes, enquanto dispor de habilidades e recursos e aumentar a proximidade com o cliente foram considerados importantes. O fator atender todos os requisitos logísticos do negócio não foi levado em consideração na adoção da verticalização das empresas. Em relação à terceirização das atividades logísticas, os seguintes fatores foram identificados como motivadores de sua adoção: reduzir investimentos em ativos, reduzir custos e focar no core business foram determinantes, enquanto os fatores expandir mercados e aumentar a flexibilidade da operação foram considerados importantes. Os fatores: ter acesso a competências externas; melhorar as tecnologias de informação utilizadas e aumentar os níveis de serviço logístico não foram fatores considerados pelas empresas quando optam por terceirizar suas atividades logísticas. Assim, a dissertação buscou trazer contribuições para a área de Logística, pois explorou e analisou um tema sempre considerado atual e estratégico que é o da terceirização ou verticalização das atividades logísticas, em um mesmo contexto. Já para a prática gerencial, a principal contribuição pretendida foi a de fornecer subsídios para ajudar os executivos de logística na tomada de decisão terceirizar x verticalizar. / Logistics allow the company to develop strategies for cost reduction and increase the level of the service offered to the client. For the company to make the decision of executing internally the logistics activities or to outsource these activities is such an important one that in most of the companies this decision is made by the directors or managers. The companies’ trend to keep the focus on the business is a strategy which has been adopted more and more. Consequently, activities out of the core business of the companies are being outsourced. In the sector of distribution of chemicals we can observe the presence of companies that outsource their logistics activities and companies that insource, meaning that there is no unanimity about this in the sector. Given this context, the objective of the research is to analyze the adoption of insourcing or outsourcing of logistics activities in chemicals distribution companies. Thus, the research question is: Why do companies adopt the strategy of insourcing or outsourcing their logistics activities? The qualitative research is descriptive and applied the method of case studies, by investigating multiple cases performed in distributors of chemicals. The research used interviews as sources of evidence and analysis of documents and initially two pilot case studies were made and after corrections two more case studies were made. The results led to the finding of the following factors as drivers of the adoption of the vertical integration of logistics activities: reduce costs, greater control of the operation, increase levels of service and focus on logistics (core competency) were determinants, while having skills and resources and increase customer proximity were important. The factor meet all the requirements of the logistics business was not taken into consideration in the adoption of vertical integration of enterprises. Regarding outsourcing logistics activities, the following factors were identified as motivators of the adoption: reduce asset investment, reduce costs and focus on core business were decisive factors while the factors market expansion and increase the flexibility of the operation were considered important. The factors: have access to external expertise, improve the information technology used and increase levels of logistical service were not considered by companies when they choose to outsource their logistics activities.The dissertation sought to bring contributions to the field of logistics, since it explored and analyzed a theme that is always current and strategic, which is the outsourcing or insourcing of logistics activities, in the same context. For the management practice, the main contribution intended was to provide information that can help the logistics executives in the decision to outsource x insource.

Master of Agribusiness / Department of Agricultural Economics / Keith D. Harris / Grain companies in the United States face many different challenges operating in a mature industry with a rich history in agriculture. The purpose of this thesis project is to examine a solution for a grain companies operating in a geographical region with considerable competition. By focusing on differentiation in level of services offered to customers, grain companies can become more profitable. The results of this study offer a solution, which centers on supply chain logistics. The objective of this project is to examine the make vs buy decision for operating a truck and trailer for grain transportation. Determining the decision factors that influence which method is the most optimal and to provide a method of relating the costs associated with each choice. In order to make an economic decision, a Truck Cost Calculator will be created to best reflect the most realistic cost structure for owning and operating a truck and trailer in house during an average crop year for a facility in Pratt County, KS. Other decision factors that are non-economic that provide a strategic benefit to a business will also be part of the project. Using industry data and relevant variables for the cost calculator, the end result is that operating choosing to operate truck logistics in house is the most cost effective option in the make vs buy decision. The optimal choice will differ individually between businesses when a strategic approach is taken to assess whether or not logistics is a core competency in the supply chain.

Master of Agribusiness / Department of Agricultural Economics / Dustin L. Pendell / Sachse Family Angus is both a commercial and registered Angus cow-calf operation in Northeast Kansas and has been in operation since 1935. The end goal in mind is to provide quality female breeding seedstock to other beef producers with the hopes of improving their herds. Successful selection and development of beef replacement heifers have major long term effects on stayability in any herd and can even have a positive impact on the whole herd. The objective of this study is to create a decision tool to determine best heifer selection strategies. Specifically, taking a look at the cost of heifer development under a range of scenarios as it applies to more traditional heifer development. The depth of literature addressing the issue of buying or raising replacement heifers is vast, providing various degrees of analysis to help a producer make the best informed decision. Some economists would argue that no single aspect of beef production management is as complicated, or has such an economic impact as cow culling and replacement heifer decisions (Melton, 1980). Procedures and methods were created to analyze whether a producer should raise or develop their own replacement heifers. One method used in creating a decision tool is an enterprise budget. Enterprise budgeting is the systematic determination and listing of expected outputs, revenues, and costs due to the production processes required to produce one unit of an enterprise for a specified time period. To take this one step further, it is assumed a producer makes choices with respect to the combinations of productive factors and products. Partial budgets include an analysis of net returns from small changes or refinement to a ranch. It focuses on parts that change while building upon an enterprise budget. In essence, it fine tunes current operations while holding all else constant. The benefits of partial budgeting take a look at what will be the new or added revenue if a change is implemented on the ranch and what costs will be reduced or eliminated if taken place. What will be the new or added costs and what revenues will be reduced if a change takes place are also things to keep in mind. Therefore, the result will show a producer the net benefit of the change. In turn, Sachse Family Angus will use this information to build their registered and commercial replacement heifers either by developing their own or purchasing from other breeders. Overtime, this decision will be critical as it will impact their herd for years to come. In conclusion, maintaining a good sound, high functioning beef cow herd means selecting and developing quality replacement heifers to retain in the herd each year. An estimated 20% of heifers born each year at Sachse Family Angus are kept as replacement heifers. When managing home raised heifers or purchased heifers, maintaining costs and keeping them in check is crucial because they represent a large up-front investment. The bottom line of this research is to give the managers at Sachse Family Angus and other operations across the country a decision tool that can be used to analyze their current resources and the resources it will take to develop their own heifers successfully and in the most cost effective way or help them analyze if purchasing their heifers makes the most financial sense.

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