The recent economic crisis in Puerto Rico has created decreased health department fiscal capabilities, adding more responsibilities to health department officials in charge of restaurant inspections without adding more operational funds, which in turn led to less regulatory capacity. This situation instigated increased food safety regulation violations, and food safety legislation changes, imposing more economic pressure to restaurant owners, which leads to a lack of restaurant sustainability. The purpose of this case study was to explore strategies six business visionaries, smart entrepreneurs, who have positioned themselves as successful restaurateurs, in the restaurant industry in Puerto Rico. They were key factors in the understanding of the business strategies applied to comply with food safety regulations for the sustainability of their business. The study was grounded in the socio-economic theory of compliance. Semistructured interviews and company documents provided the data for the study. Through thematic analysis, 4 themes emerged, legislative impact and food safety regulations, reducing economic stress and cost controls, customer conduct, and employee knowledge transfer. Although, the fiscal crisis has severely affected the entire restaurant industry and the economy in general, also undoubtedly holds great opportunities for developing new strategies appropriate to the fiscal situation. One recommendation is to build cooperative relations with government agencies such as the CDC, or the state health department, use of mystery shopper programs, and embrace social impact strategies to improve food service practices that may optimize healthier food consumption for restaurant patrons and increase profitability.

策略之實施倘若無法得知執行成績，將使管理者無法判斷策略成果。過去財務會計系統之資訊，並無法產出攸關資訊協助決策。本研究以個案研究的方式，探討醫療組織於形成策略、執行策略與建置基礎資訊工程之內容，進一步探討三者整合時之設計方向與執行重點。 　　研究分析的結果，使命、願景與價值觀的討論有益於策略之形成；平衡計分卡之策略地圖能將策略行動化，幫助成員瞭解與執行策略；作業基礎成本制之資訊，可提供經營者精確的資料評估資源、作業與策略的關係。三者之整合，使管理者可具體透過作業基礎成本制之資訊，評估成員在平衡計分卡下執行策略後的成果。 / Without information of performance, strategy-execution would disconnect managers’ judgment from practices. According to financial accounting systems in the past, it’s hard to demonstrate relevant information to support decision-making. The study uses case-study method in a healthcare organization to analyze constructions on four topics: strategy- formulation system, strategy-execution system, fundamental information system and the keys to design and implement the integration connecting these systems. Based on our conclusion, discussions on missions, visions and values are beneficial to formulate strategies. Besides, strategy maps let members realize strategies and carry them out. Furthermore, activity-based costing provides more accurate data to generate information assisting managers’ assessment among resources, activities and strategies. Finally, integration among these three systems helps managers use information from activity-based costing to evaluate strategy performances under balanced scorecard.

<p>Sammanfattning</p><p>Datum:2008-06-15</p><p>Nivå: Magisteruppsats i företagsekonomi, 15 hp</p><p>Författare: Fredrik Barthel Emmelie Österberg</p><p>Eskilstuna Västerås</p><p>Handledare: Esbjörn Segelod</p><p>Titel: Vilka anpassningar av target costing har Ericsson Power Modules</p><p>AB valt att göra?</p><p>Problem: Den ökande globaliseringen har lett till att konkurrensen har ökat.</p><p>Detta ställer högre krav på företagen att minska kostnaderna. Då är</p><p>target costing en möjlighet att kostnadsminimera.</p><p>Syfte: Syftet med uppsatsen är att jämföra teoretisk referensram med</p><p>empiri från Ericsson Power Modules AB för att visa på hur olika</p><p>faktorer kan påverka och styr arbetet med target costing.</p><p>Metod: Metoder som används för denna uppsats är litteratursökning och</p><p>telefonintervjuer. Litteratursökningen valdes för att få den</p><p>teoretiska referensramen och sökorden för detta var target costing.</p><p>Resultat: Uppsatsförfattarna har funnit ett antal olika faktorer som påverkar</p><p>Ericsson Power Modules AB:s sätt att arbeta med target costing.</p><p>De påverkande faktorerna är produkten, komponenterna, lönerna</p><p>och konstruktionstiden. Däremot har det inte kunnat påvisas att det</p><p>skulle vara några kulturella betingelser som styr.</p>

It is a critical issue for enterprises to manipulate the competitive strategy, cost control, and increase ability in the intensive competition. The major duty of cost management is how to offer data or information that are truly needed for their managers, and how to present data or information on time, reasonable, or correct. In order to understand the cost management is satisfaction to its management decision or not, and what is its really need on cost management of target enterprise. This research adopted interview method which were given to each level managers and also try to access related information to prove the really requirement of cost management. In this research, we computed the detailed product cost of target enterprise, and analyzed these figures under the basis of Standard Product Cost and actual cost. We found there were 474 categories included in this company of its norm of product item of F10 category. Furthermore, according to the cost data that showed on its financial report when we compared the cost of the detailed product norm, we found that the lowest was 92.92% below the average cost and the highest was 154.27% above the average cost. There is obvious difference between the lowest and the highest cost; therefore, as an information provider, he or she has the obligation to frankly express related data to managers and help them to make a correct decision. The case company currently applies Standard Product Cost system as its cost system. However, it is not alike traditional cost system, there are some similar with Activity Base Cost system. In this dissertation, we will modify or add some cost data and procedure of cost process under current cost system. After modification cost system, we attempted to calculate reasonable detailed product cost base on actual cost. Fortunately, when we combined the modification cost system and order system of the target enterprises, we discovered some results and those help us to realize cost information of customer and appraise the contribution of each sales order or every customer. To do so, we can provide the calculation of performance of product cost and exploitation efficiency of new product, before and after of quality improvement of each product. Finally, the modification cost system also can be used as reference for sales pricing and profit planning of combination production-sale system.

Sammanfattning Datum:2008-06-15 Nivå: Magisteruppsats i företagsekonomi, 15 hp Författare: Fredrik Barthel Emmelie Österberg Eskilstuna Västerås Handledare: Esbjörn Segelod Titel: Vilka anpassningar av target costing har Ericsson Power Modules AB valt att göra? Problem: Den ökande globaliseringen har lett till att konkurrensen har ökat. Detta ställer högre krav på företagen att minska kostnaderna. Då är target costing en möjlighet att kostnadsminimera. Syfte: Syftet med uppsatsen är att jämföra teoretisk referensram med empiri från Ericsson Power Modules AB för att visa på hur olika faktorer kan påverka och styr arbetet med target costing. Metod: Metoder som används för denna uppsats är litteratursökning och telefonintervjuer. Litteratursökningen valdes för att få den teoretiska referensramen och sökorden för detta var target costing. Resultat: Uppsatsförfattarna har funnit ett antal olika faktorer som påverkar Ericsson Power Modules AB:s sätt att arbeta med target costing. De påverkande faktorerna är produkten, komponenterna, lönerna och konstruktionstiden. Däremot har det inte kunnat påvisas att det skulle vara några kulturella betingelser som styr.

Darbo autorius: Vismantas Anglickas Tema: Kaštų valdymo sistemos tobulinimas Prano Anglicko individualios įmonės molio masių gamybos procese. Darbo tikslas: • Geriausios alternatyvos pateikimas molio masių gamybos proceso kaštams mažinti Darbo uždaviniai: • Molio masių gamybos proceso aprašymas ir įvertinimas • Defektų ir jų priežasčių analizavimas • Kontrolės metodų įvertinimas • Priemonių nustatymas gamybos kaštams mažinti • Galimų alternatyvų įvertinimas (pakavimo linijos įdiegimas ir t.t.) Tyrimo metodas: • Reaktyvus stebėjimas nedalyvaujant procese Darbo rezultatai: Šis darbas yra ypatingai vertingas įmonei bei įmonės vadovui. Visa darbo esmė yra pagrįsta alternatyvų analizavimu ir geriausio sprendimo kaštams mažinti radimu. Vadybiniuose sprendimuose pateikta informacija turėtų padėti apsispręsti, kokia linkme įmonė turėtų judėti, kad pasiektų norimų rezultatų. Tinkamas problemos sprendimo būdas leis įmonei sėkmingai paskirstyti kaštus gamybos procese ir padidinti pelną maksimaliai. Gamybos kaštai – (firmos) piniginės išlaidos, būtinos visiems gamybos veiksniams apmokėti, už prekės pagaminimą ar paslaugos teikimą. Alternatyva – tikslas arba veiksmas kuris gali būti pasirinktas. Kokybė – produkto atitikimas jo reikalavimams. Optimizacija – apgalvotas taikymas įvairių metodų, kurie turėtų pagreitinti bei pagerinti programos vykdymą ir rasti kainos atžvilgiu geriausia problemos sprendimą. / Author: Vismantas Anglickas Theme: Improvement of clay process cost management in Prano ceramics company. Aim of work: • Give the best alternative for reducing cost in clay production process Work tasks: • Create a schedule of clay production process and evaluate • Defect and their reason analysis • Control method evaluation • Identify ways how to reduce the production cost • Analyze possible alternatives (packing line establishment and etc.) Research method: • Reactive watch without attendance in the process Work results: This work is very valuable for company and its owner. The main aim of the work is to find the best alternative for reducing cost in clay production process. Decision part has to help finding the way that company have to move. Also how to find the solution to the problem and achieve their results. Only suitable problem solving will help company operate successfully in cost effective way and maximize its profit. Production cost – company expenses to cover all production process cost. Alternative – is an object or action which can be chosen. Quality – the standard of something as measured against other things of a similar kind. Optimization – is the use of specific techniques to determine the most cost effective and efficient solution to a problem or design for a process.

Vor dem Hintergrund des oft vernachlässigten industriellen Umweltschutzes in Entwicklungsländern entwickelt das Pilotvorhaben zur Unterstützung umweltorientierter Unternehmensführung in Entwicklungsländern (P3U) der Deutschen Gesellschaft für Technische Zusammenarbeit (GTZ) das Instrument Environment-oriented Cost Management (EoCM). Dieses Instrument verbindet die Möglichkeit der Verbesserung der Umweltsituation mit einer Optimierung der Produktionsprozesse und Abläufe von Unternehmen und zielt auf die Einsparung von Energie- und Rohstoffkosten. Es baut auf dem Ansatz der Reststoffkostenrechnung auf und ordnet sich damit in die vielfältigen Konzepte zur Einbeziehung von Umweltaspekten in betriebliche Entscheidungen ein. Durch eine empirische Untersuchung im Rahmen dieser Arbeit wurde festgestellt, dass Unternehmen EoCM eher als einmalige Sonderrechnung anwenden und dass das Instrument bisher noch nicht dauerhaft in den Controllingprozessen der Unternehmen verankert wurde. Auf der Grundlage der Untersuchung und unter Einbeziehung bisheriger Erfahrungen und Erkenntnisse zur Integration von Konzepten des Umweltcontrolling und der Umweltkostenrechnung wurden Empfehlungen zur Weiterentwicklung des betrieblichen Informationssystems, für die Organisations- und Personalentwicklung und zur stärkeren Berücksichtigung der Umweltrelevanz von Stoff- und Energieströmen entwickelt. Diese Empfehlungen sollen Unternehmen bei zukünftigen Anwendungen helfen, einen kontinuierlichen Verbesserungsprozess in Gang zu setzen. Es entstand dabei kein Rezept mit exakten Vorgehensschritten, sondern es wurde eine Methode skizziert, die Raum lässt für die Berücksichtigung unternehmensspezifischer Bedingungen.

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A competição atualmente vivida pelas organizações tem despertado o interesse em desenvolver formas de superar a concorrência e com isso, prosperar no mercado. Uma das formas de superar a concorrência é gerir os custos de forma estratégica para que seja possível superar a concorrência. A gestão estratégica de custos tem por finalidade ampliar os horizontes da análise de custos, ou seja, ela visa cobrir as deficiências existentes nos sistemas tradicionais de custeio, pois em sua análise irá considerar a cadeia de valor como um todo e não somente os processos internos em que há agregação de valor por parte da empresa. Assim, o objetivo da presente pesquisa foi investigar as características dos sistemas de custos e como as empresas da indústria de construção naval do Estado do Rio de Janeiro estão utilizando informações de custos para dar suporte à gestão estratégica, procurando investigar aspectos relativos a esta prática; assim, tem-se como propósito verificar a aplicação da teoria no setor. Para isso, foram realizados estudos casos em cinco empresas da indústria de construção naval, as empresas estudadas, constituem uma amostra não probabilística, ou seja, amostra por acessibilidade. O estudo constatou que mesmo às empresas não utilizando o método de custeio recomendando pela literatura, é dada uma especial atenção nas transações ocorridas ao longo da cadeia de valor, o que permite gerir os custos de maneira eficiente. Isso mostra a proximidade de diversas ações tomadas pelas empresas estudadas e a literatura sobre gestão estratégica de custos / The competition currently experienced by organizations has raised interest in developing ways to overcome the competition and consequently thrive in the marketplace. One way to overcome the competition is to manage costs strategically to the company can overcome your competitors. The strategic cost management aims to broaden the horizons of cost analysis, in other words, it is intended to overcome the deficiencies in traditional costing systems, because in his analysis will consider the value chain as a whole and not only internal processes where there is added value for the company. Therefore, the objective of this research was to investigate the characteristics of cost systems of shipbuilding industry in Rio de Janeiro and how these companies are using cost information to support strategic management, seeking to investigate aspects of this practice; thus, this article aims to verify the application of theory in the sector. For this, studies were performed in five cases of companies shipbuilding industry, the companies studied are a non-probabilistic sample, in other words, sample accessibility. The study found that even companies not using the cost method recommended by the literature, they give a special attention to transactions occurring along the value chain, which allows companies to manage costs efficiently. This shows the proximity of several actions taken by the companies studied and the literature on strategic cost management