Global ETD Search

151	Styrningens roll vid en strategiförändring : - från eftermarknad till att inkludera serieproduktion Fristedt, Erika, Gustavsson, Malin January 2019 (has links) Abstrakt Bakgrund: Bilindustrin står i dagsläget mitt i en omstrukturering av marknaden, där ansvar för produktion av detaljer förflyttas från biltillverkarna till underleverantörerna. Med denna omstrukturering följer högre krav på kvalitetsnivå och kostnadspress som underleverantörerna måste förhålla sig till. Fallföretaget (Företag X) gjorde cirka 2015 en strategiförändring från att enbart tillverka detaljer till reservdelsmarknaden (eftermarknad) till att även producera till nybilsmarknaden (serieproduktion) där målet var att skapa tillväxt och lönsamhet. Efter strategiförändringen har Företag X vuxit snabbt, men samtidigt har lönsamheten sjunkit till att 2018 vara obefintlig. Affärerna som upphandlas uppvisar positiva marginaler, vilket skapar förvirring i företaget om orsakerna bakom de finansiella prestationerna. Någonstans i deras processer sker något som styrningen inte fångar eller förvarnar om. Syfte: Syftet med studien är att kartlägga strategiförändringen, implementeringen och Företag X:s styrning för att skapa en ökad förståelse för hur styrning kan stödja en strategiförändring från eftermarknad till att även inkludera serieproduktion. Vidare skall studien bidra med rekommendationer för kritiska egenskaper i styrningen som behöver fokuseras på i samband med en strategiförändring. Ett bidrag skapas även genom att avbilda den resa Företag X har genomgått och vilka utmaningar den har bidragit med. Metod: Studien grundas i en fallstudie på Företag X, där en växling mellan referensramen och den empiriska insamlingen har nyttjats för att möjliggöra en justering av referensramen för att matcha studiens riktning. Genom att använda metoderna kunde vi uppfylla syftet med studien och därmed skapa ett relevant, teoretiskt bidrag till forskningen. Resultat: Företag X:s styrning fångar inte beslutsrelevant information och därmed skapas en problematik i företaget. De måste förtydliga styrningen utefter de rekommendationer som delges. Vidare är de kritiska egenskaperna som behöver fokuseras på i styrningen: stödjande, signalerande, diagnostiserande, säkerställande, informationsspridande och motivationsskapare. / Abstract Background: The automobile industry is currently experiencing a reconstructuring of the market, where the responsibility of detail production is transferred between the car manufacturers to their subcontractors. The transference of responsibility also includes an increase in demand from the car manufacturers to the subcontractors to deliver higher quality products at a low cost. The case company (Company X) changed their strategy 2015 to include new car manufacturing in their already existing spare-part production with the intention to create growth and profitability. After the strategic change Company X has grown rapidly, but at the same time profitability has decreased and 2018 the profitability was non-existent. The business agreements show positive margins, which creates confusion in the company about is causing the decrease in financial performance. Somewhere in their processes something is happening that the management control systems aren’t capturing or warn about. Purpose: The purpose of the study is to map the strategy change, implementation and Company X's management control to create an increased understanding of how management control can support a strategy change from only producing spare-parts to also include manufacturing of new cars. Furthermore, the study will contribute with recommendations for critical features of management control that needs to be focused upon during strategic change. A contribution is also created by depicting the journey that Company X has undergone and what challenges it has contributed with. Method: The study is based on a case study of Company X, where an iteration between the reference frame and the empirical collection took place to enable an adjustment of the reference frame to match the direction of the study. By utilizing the methods, we were able to fulfill the purpose of the study and thereby create a relevant, theoretical contribution to the research. Conclusion: Company X's management control does not capture decision-relevant information and thus problems are created within the organization. They ought to change their management control in accordance to the recommendations. Furthermore, the critical features that need to be focused on are: supportive, signaling, diagnosing, securing, information spreading and motivation creator. change strategy management control control system strategy change contingency theory strategic changes strategy change automotive industry aftermarket spare-parts serial production new car manufacturing förändring strategi styrning styrsystem strategiförändring kontrollsystem contingency teori strategiska förändringar strategibyte bilindustri eftermarknad serieproduktion Business Administration Företagsekonomi
152	A select bouquet of leadership theories advancing good governance and business ethics: a conceptual framework Vercueil, Megan 20 October 2020 (has links) How authors and scholars have approached leadership studies – in terms of their thinking, defining and studying – has changed remarkably over time. According to literature, this is predominantly due to greater optimism about the field and greater methodological diversity being employed to better understand complex, embedded phenomena. As a result, there has been a significant rise in the use of qualitative research approaches to the study of leadership. Numerous definitions, classifications, explanations and theories about leadership, exist in the contemporary literature. However, despite the vast array of literature, the challenge of failing leadership persists. Challenges, such as the speed of technological advancements, social, and economic change are ever-present, while the impact of COVID-19 is, as yet, uncertain. Despite these challenges, can companies compete successfully in the marketplaces they operate in while also remaining ethical and engaged with the challenges of the broader business and social environment? To answer this question, this study has undertaken qualitative research on the bouquet of trait, situational and value-based leadership theory, in order to re-assess both established and developing theories. The predominant aim is to describe, explain and analyse available literature in an attempt to ascertain academic guidance on how it might be possible to enable leaders and society to mitigate leadership challenges by proposing a conceptual framework that could support leadership theory and, in so doing, take an academic stance in providing better answers or guidance to the failures currently being experienced. Several authors have noted that leadership makes a difference with resulting impacts on many which implies that to make the world a better place, leadership has two contradictory elements; good and bad. These elements are reflected in today’s connected world where the media, either showers praise on leaders or writes articles deriding their incompetence and abuse of their roles at all levels The proposed conceptual framework of this study endeavours to enable society and leaders, practically and at an individual level, to evaluate leadership issues and link leadership frameworks to their everyday lives and, in so doing, aid in mitigating the challenges being faced. / Business Management / D.B.L. Authenticity Attribution error Behaviourist theory Business ethics Contingency theory Company boards Corporate governance Emotional intelligence Ethics Leadership and leadership theories Morals and values People Planet Profit Personality Remuneration Shareholders and stakeholders Situational theory Social context Social exchange theory Socio-political environment Trait theory Transformational theory Value-based theory 303.34072 Leadership -- Research Leadership -- Morals and ethical aspects Leadership
153	El Control de gestión en organizaciones sin ánimo de lucro: el caso particular de los colegios de economistas de España Soldevila García, Pilar 05 July 2000 (has links) Esta investigación ha identificado los instrumentos de contabilidad de gestión que los gestores de las organizaciones no lucrativas, y más concretamente de los colegios de economistas de España, utilizan y pueden utilizar como sistemas de información para el control de la gestión y para la mejora de su eficiencia, eficacia y economía. Se han realizado tres estudios empíricos: 1. A los gestores de los colegios de economistas, para conocer situación y nivel de implantación de instrumentos de control de gestión .2. Se ha centrado en el análisis de la situación a nivel también de instrumentos de contabilidad de gestión de determinadas asociaciones inglesas que están destinadas a profesionales que ejercen en especialidades que en España pueden realizar los economistas. 3. A usuarios de los colegios, par ver nivel de calidad de los servicios y actividades que los colegios realizan y los efectos de la profesionalidad múltiple que los caracteriza. / It presents the results of a study about management control in non-profit organizations, focusing on the particular case of the Associations of Economists in Spain. In order to do it, a revision of literature and empirical studies have taken place to find out the implementation and level development of the instruments of management accounting in non-profit organizations. The study has been completed with three empirical studies, first directed to Associations of Economists in Spain, the second to associations from the UK related to the economy and the company, and, third directed to users from an Economists'Professional Association. Moreover, interviews of managers of different Associations from the UK have been made. History of non-profit organizations Antropologic theorys of control Culture Classical theory of control Open Systems Theory Human relations Contingency theory Systems of information Financial accounting Management accounting Chartered of Accountands Accounting Professional Bodies Cost accounting Associations of Economists Evolución sector no lucrativo Management control Implementation systems of information Historia organizaciones no lucrativas Clasificación colegios profesionales Instrumentos contabilidad de gestión Profesionales Clasificación entidades no lucrativas Asociaciones inglesas de contabilidad Relaciones humanas Profesión Teoría de la contingencia Sector no lucrativo Cultura Teoría de los sistemas abiertos Contabilidad financiera Sistemas mecanicistas Teoría clásica Entidades sin ánimo de lucro Plan estratégico Colegios profesionales Organizaciones sin ánimo de lucro Asociaciones profesionales Contabilidad de gestión Contabilidad de costes Asociaciones Control de gestión Contabilidad Colegios economistas eficiencia Control presupuestario Cuadro de mando integral eficacia Quality of services Inducatir Psicosocials theorys of control Calidad de los servicios Planificación Planificación estratégica Economista Liberalización servicios Indicadores Profession Sistema de información Non profit sector Strategic business planning Control Planification Balance Scored Card Economy Financial planning Economist Efficiency Planning Efficient Performance Classification of associations Evolution of non-profit organizations 06 347 65

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