Bachelor thesis, Business Administration and Economics Programme, School of Business and Economics at Linnaeus University in Växjö. Spring of 2015   Title: Performance measurement from a cost leadership perspective - A case study on Gekås. Authors: Adrienn Csiszer, Hannah Lundberg & Helena Wennerström Tutor: Eva Gustavsson Examiner: Karin Jonnergård   Keywords: Performance measurement, Performance measurement systems, Generic strategy, Cost leadership strategy, Financial and non-financial measurements.   Purpose: The purpose of this study is to examine how a company with a clear cost leadership strategy chooses to work with performance measurements, with a view to comparing a practical example to theorethical approaches.   Methodology: The method chosen for this paper is a case study on Gekås AB. The presented data were collected through interviews conducted with four employees on Gekås.   Conclusion: The study concludes that for a business with cost leadership strategy the financial measurements are more important than non-financial meausurements. For Gekås it is important to keep the performance measurement simple and understandable for the employees. They only use three measurements (sales, hours and sales per hour) in planning and in evaluation. In conclusion, the complex models that is described in many articles and studies are unnecessary for Gekås thus the cost is greater than the use.

Haitz定律是專家根據多年的觀察發現，LED每十年它的流明成本會降至原來的十分之一，但是亮度會提升二十倍。它被視為LED產業的摩爾定律。而環保節能議題，讓高效率、節能與無毒的LED產品成為各方的寵兒，更是各國政府重點扶持的明星產業之一。產業競爭程度亦隨著快速上升，在面對千家爭鳴競爭日益激烈的產業環境下，先行者累積許多資源與能力，或可形成進入障礙。但是，在專業分工、資源與能力可替代或是複製的情況下，有些資源便不再獨特與唯一。甚至，隨著產業的快速進步，先行者所擁有的資源與能力，如果沒有跟上時代的腳步，不僅無法成為企業組織的能耐，相反的，可能成為企業的包袱。 A企業，一個產業先行者，面臨產業成長的絕佳機會，也同時要接受來自各方的競爭與挑戰，包含潛在進入者、原有產業競爭者、上游供應商、下游顧客與替代品等之競爭。不同環境結合企業既有之資源與能力，如何讓企業勝出的策略決策更形重要。本研究針對A企業在不同時期，所面臨不同環境，依據它自有之資源與能力，與其所採取之策略進行對比分析，最後從績效來檢視該時期之競爭策略。 本研究從產業競爭對手中，挑選出X企業，是一家與不同創新模式之後進者，以及Y企業，是規模相當的先行者，來進行分析比較，期待對A企業的競爭策略能有知彼知己之效果。在研究中發現，創新應用為LED產業成長的不二法門，企業唯有善用自我的資源與能力，結合市場方可勝出。 / Haitz's law is an observation over many years in LED, which states that, in every decade, the cost per lumen (unit of useful light emitted) falls by a factor of 10 and the amount of light generated per LED package increases by a factor of 20. This is referred as Moore's law in LED industry. Moreover, environmental protection and energy saving have become global issues. The advantages of LED products, such as power saving, high efficiency and non-toxic, have made LED industry patronage by governments and welcome worldwide. Governments in many developed countries even treat LED industry as one of star industries. However, the competition in this industry has increased rapidly. Facing hundreds of competitors, early entrants have accumulated many resources and capabilities, which also create entry barriers for others. Under the circumstances that professional services, resources and abilities could be substituted and duplicated, some of pioneer’s advantages are no longer unique and advanced. Even worse, because of the quick pace of this industry, the resources and abilities of one pioneer could even become heavy burden, if the pioneer does not catch up the evolution of the industry. Company A, a pioneer in this field, is enjoying the opportunity of industry growth but, at the same time, it is facing competitions and challenges from different areas, including potential entrants, existing competitors, suppliers, customers and substitutes. It is getting more important to have correct strategic directions to win under different circumstances by consolidating the firm’s resources and capabilities. This research engages in comparative analysis to examine the strategies that this company has taken during different periods of its development cycle and different environments.

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聚醯亞胺薄膜用於軟性電路板市場從2006年起，由於競爭者眾多，整個產業環境變得十分嚴苛，事業屬性從獨佔性變成競爭十分激烈的寡佔性市場。此篇論文通過產業的總體環境分析及產業分析來對軟板市場進行區隔，並針對不同目標市場擬定行銷策略，將產品重新定位來滿足不同目標市場的需求，以期達到杜邦公司聚醯亞胺薄膜產品在軟性電路板市場的永續成長。 從含有產品價格因素在內的問卷調查中找到產業鏈中最有議價能力廠商的最重要需求及預估用量，進而做為公司開發下一世代聚醯亞胺薄膜產品的依據。 / Start from 2006, Polyimide films industry has become very competitive in flexible printed circuits applications. The polyimide film industry has transformed from monopoly to oligopoly, major players in flexible printed circuits market are DuPont, Kaneka, SKC-Kolon and Taimide companies. After analyzing the political, economics, social, technical and industrial trends, The FPC industry has been re-segmented into two segments – Basic market and Niche market. With different strategies been developed for different markets, we re-position our different type of Kapton® polyimide films for different markets and developed an executable marketing plan which will be test in selected customers. Through price included questionarries, we also found the key industrial decision makers’ unmet needs, price expectation and potential volume. Base on the findings, we are able to develop the next generation polyimide films to satisfy customers.

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