A Customização em Massa é uma estratégia de negócios relativamente recente que foi idealizada em meados dos anos oitenta, emergiu no meio empresarial em meados dos anos noventa, e, desde então tem sido adotada por muitas empresas devido ao diferencial competitivo que propicia. O objetivo desta estratégia é atender os desejos individuais dos clientes em grande escala e com maior lucratividade para a empresa. A adoção bem sucedida da Customização em Massa exige profundas alterações em áreas críticas das empresas. O objetivo do presente trabalho é, num primeiro momento, avaliar quais são essas áreas críticas que necessitam mudanças, e num segundo momento, quais são os elementos capacitadores necessários. O trabalho apresenta um modelo conceitual de definições sobre capacitação organizacional, competência funcional, técnicas operacionais e recursos organizacionais. Posteriormente verificou-se a influência destes elementos nos processos e como se dá a aplicação dos mesmos em diferentes setores industriais. A realização deste estudo baseou-se em cleta de dados por meio de questionários e na aplicação do método de estudo de caso em empresas de dois setores industriais, o automobilístico e o de alta tecnologia. A escolha destes setores justifica-se pelo fato deles se encontrarem, historicamente, na vanguarda da adoção das melhores práticas empresariais. Como resultado constatou-se que determinados elementos capacitam a empresa para a Customização em Massa em um setor mas não para outro, ou seja, não existe uma solução genérica para a capacitação organizacional em Customização em Massa. Observou-se também que a simples adoção dos elementos capacitadores não gera a competência funcional requerida em determinada área crítica para a geração desta capacitação organizacional; é também necessário que haja sinergia na aplicação destes elementos. / The customization is a recent strategy that appeared in the middle of 80\'s and currently it emerged in the enterprise environment. Such strategy has been adopted for many companies due to the competitive differential that it supplies. The objective of this strategy is to fulfill the most specific customers\' desires in large-scale and with increasing profitability to the company. The successful adoption of Mass Customization demand deep changes in many critical areas of the enterprise. The purpose of this paper is to analyses which are the critical areas that need to be changed, and which are the Mass Customization enablers. This research presents a conceptual definitions for resources, operational techniques, competences, and organizational capabilities required for Mass Customization. The paper presents a literature review on the issue of planning and deploying Mass Customization initiatives pointing out important resources and techniques that have been adopted by the adherents of this new strategy. It was perceived the influence of these enablers in its respective processes and its different applications in different industrial sectors. To this was adopted the method of case survey in two differents sectors, the automobile and high technology. This choice was proposital because this sector are in the vanguard of the best practices adoption. To have a valid classification of the enablers was elaborated two models. As a result was perceived that some enablers could be applied to one sector and not applied in others to reach the Mass Customization capacity. It does not exist a generic solution for a Mass Customization strategy adoption, because different sectors demands different enablers. It was also observed that the simple adoption of this enablers does not generate the enterprise competence demanded, being necessary the existence of a synergy between and focus of these enablers.

As pequenas empresas vêm ganhando destaque no contexto econômico brasileiro dado o importante papel que desempenham. Dentre estas empresas, destacam-se as pequenas empresas de base tecnológica (PEBTs), as quais são caracterizadas por focalizar a estratégia competitiva na inovação, participar ativamente das mudanças tecnológicas e atuar como fornecedores em diferentes cadeias produtivas. O processo de desenvolvimento de produtos (PDP) representa o conjunto de atividades pela qual as informações sobre o mercado são transformadas em requisitos de produto. É um processo complexo e com um elevado grau de incertezas. Grande parte da literatura sobre o tema está relacionada com o contexto das grandes empresas, entretanto, uma série de particularidades torna a realidade das pequenas empresas bastante diferente. Sendo assim, o objetivo deste trabalho é explorar as particularidades do PDP das PEBTs. Foi conduzido um levantamento dos fatores críticos de sucesso de PEBTs através de uma pesquisa qualitativa. Na sequência, foi realizado um mapeamento de artigos publicados em periódicos internacionais, entre os anos de 2002 e 2011, sobre a velocidade do PDP. Por fim, foi efetuado um estudo quantitativo para identificar associações entre as melhores práticas de gestão e os problemas mais frequentes encontrado no PDP destas empresas. / Small businesses are gaining prominence in the brazilian economic context given the important role they play. Among these firms, there are the small high technology companies, which are characterized by the competitive strategy focused on innovation, by the actively participation in technological changes and as suppliers in different production chains. The new product development (NPD) is a set of activities in which information about the market are transformed into product requirements. It is a complex process with a high degree of uncertainty. Most part of the literature on the topic is related to the large companies context, however, a variety of particularities makes the reality of small firms quite different. Therefore, the aim of this work is to explore the particularities of the NPD small high technology firms. It was conducted a survey of critical success factors through qualitative research. Further, a research mapping the articles published in international journals, between the years of 2002 and 2011, about the speed of the NPD. Finally, a quantitative study was conducted to identify associations between best management practices and most common problems found in the NPD of these companies.

Esta dissertação tem como objetivo analisar comparativamente oito indicadores estruturais das indústrias brasileiras de alta e baixa tecnologia entre 1996 e 2011. Os oito indicadores estruturais são: margem de custos de operação, margem de custos de matérias-primas, margem de custos de trabalho, margem de custos de produção, produtividade do trabalho, margem líquida de excedente, margem de lucro da produção e mark-up. Para a divisão dos setores em alta ou baixa tecnologia foi utilizada a classificação proposta pela Organização para a Cooperação e Desenvolvimento Econômico (OCDE). Para os dados da análise foi utilizada a Pesquisa Industrial Anual do IBGE. Inicialmente é retomado um breve histórico da evolução industrial no Brasil. Após é feita uma análise de estudos semelhantes. Na parte seguinte é feita uma explicação da metodologia utilizada na pesquisa. Em seguida é realizada uma análise de dados complementares para a análise dos indicadores estruturais. No capítulo seguinte é analisado efetivamente os indicadores estruturais, comparando os grupos de alta e baixa tecnologia e também a análise individual dos setores que formam cada grupo tecnológico. Por fim, resume-se os resultados encontrados no último capítulo. / This dissertation aims to analyze comparatively eight structural indicators of brazilian industries of high and low technology between 1996 and 2011. The eight structural indicators are: margin of operating costs, margin costs of raw materials , labor cost margin, margin production costs, labor productivity, net margin of surplus, profit margin of production and mark-up. To the division of sectors in high or low technology was used the classification proposed by the Organisation for Economic Co-operation and Development (OECD). For the data analysis was used the Annual Industrial Survey of IBGE. Initially was resumed a brief history of industrial development in Brazil. After is performed a review of similar studies. The next part was an explanation of the methodology used in the research. Then is performed an analysis of additional data for the analysis of structural indicators. The next chapter is effectively analyzed the structural indicators, comparing the groups of high and low technology and also the individual analysis of the sectors that form each technology group. Finally, it summarizes the results in the last chapter.

As pequenas empresas vêm ganhando destaque no contexto econômico brasileiro dado o importante papel que desempenham. Dentre estas empresas, destacam-se as pequenas empresas de base tecnológica (PEBTs), as quais são caracterizadas por focalizar a estratégia competitiva na inovação, participar ativamente das mudanças tecnológicas e atuar como fornecedores em diferentes cadeias produtivas. O processo de desenvolvimento de produtos (PDP) representa o conjunto de atividades pela qual as informações sobre o mercado são transformadas em requisitos de produto. É um processo complexo e com um elevado grau de incertezas. Grande parte da literatura sobre o tema está relacionada com o contexto das grandes empresas, entretanto, uma série de particularidades torna a realidade das pequenas empresas bastante diferente. Sendo assim, o objetivo deste trabalho é explorar as particularidades do PDP das PEBTs. Foi conduzido um levantamento dos fatores críticos de sucesso de PEBTs através de uma pesquisa qualitativa. Na sequência, foi realizado um mapeamento de artigos publicados em periódicos internacionais, entre os anos de 2002 e 2011, sobre a velocidade do PDP. Por fim, foi efetuado um estudo quantitativo para identificar associações entre as melhores práticas de gestão e os problemas mais frequentes encontrado no PDP destas empresas. / Small businesses are gaining prominence in the brazilian economic context given the important role they play. Among these firms, there are the small high technology companies, which are characterized by the competitive strategy focused on innovation, by the actively participation in technological changes and as suppliers in different production chains. The new product development (NPD) is a set of activities in which information about the market are transformed into product requirements. It is a complex process with a high degree of uncertainty. Most part of the literature on the topic is related to the large companies context, however, a variety of particularities makes the reality of small firms quite different. Therefore, the aim of this work is to explore the particularities of the NPD small high technology firms. It was conducted a survey of critical success factors through qualitative research. Further, a research mapping the articles published in international journals, between the years of 2002 and 2011, about the speed of the NPD. Finally, a quantitative study was conducted to identify associations between best management practices and most common problems found in the NPD of these companies.

Abstract This dissertation investigates the use of management accounting and control systems in R&D intensive firms in different organizational life-cycle stages. The thesis consists of four essays focusing on two categories of management accounting and control systems: capital budgeting decisions and management control systems. First, we investigate the evaluation and financing of investment projects in R&D intensive firms. Second, we moreover investigate how R&D intensive firms themselves use management control systems and how investors control their investments in R&D intensive target firms. The survey method within a contingency framework is used in the first three essays while the last essay represents the case study method. However, the dissertation as a whole is based on two main contexts, i.e. the organizational life-cycle and the field of high technology. The results indicate that more sophisticated capital budgeting methods are used in large-sized R&D intensive firms while small-sized firms are not so likely to use these methods. The results indicate that firms understand the nature of R&D investment on the level of strategic management, because they have adopted strategic management tools in order to achieve better financial performance. We conclude that high R&D intensity plays an important role in management accounting, suggesting that large-sized high R&D intensity firms take note of special characteristics of R&D investments when taking strategic capital budgeting decisions. The comparison of the growth and revival stages extends the earlier life-cycle literature indicating that the information produced by management accounting and control systems is at least as important in the revival firm as it is during the first growth stage.

High-technology and information technology industries represent a growing component of 'new economy' sector activities. Cities around the world often perceive these industrial and commercial activities to be high-growth in nature, bringing economic advantages and benefits to the cities where they are situated within. Concentration of hightechnology and information technology economic activity in cities has resulted in the formation of localstrategies and related policy initiatives aimed at attracting these sector industries into designated areas. Initial problems that ensued revolved around questioning the legitimacy, effectiveness and appropriateness of implementing these policy initiatives, which were characteristic of 'induced' development. Impacts on broader issues regarding the city's space-economy and structure were often not taken into account in these implemented high-technology led strategies and policies. This thesis responds to these problems by addressing the planning imperatives of initiating high-technology sector led development in urban environments. False Creek Flats was the primary case study examined in this thesis. Due to the proximity of the False Creek Flats site to Vancouver's metropolitan core, a research concentration on the inner-city is carried throughout the thesis. The research objectives and question are aimed at examining challenges posed to planning by following a particular policy and city initiated development path for high-technology sector concentration in False Creek Flats. Objectives are focused around the purpose of conducting a policy analysis on the process and initiatives for high-technology policy formation that occurred over the past decade in False Creek Flats. The research methodology consisted of gathering relevant and informing data and theories through an academic literature review. Information derived from editorial sources was also utilized to situate issues directly related to the primary case study. City of Vancouver policies, documents and sources represented a majority of the primary sources pertaining to the policy analysis of the high-technology framework for False Creek Flats. An internship conducted with the City of Vancouver Central Area Planning Division contributed to gaining access to information and planning perspective on the Flats high-technology led strategy. The stated imperatives to planning are based on False Creek Flats high-technology led strategy's classification as a primarily induced development. Imperatives exhibited in the policy framework formation and details are the importance of the proactive and assertive stance taken by the City of Vancouver and Planning Department. Flexibility, evolution and innovation to formulate new planning responses to deal with the problems and opportunities of implementing high-technology initiatives in the Flats were found to be essential. Planning implications for this case study include the ability to examine the issues from a broader perspective to take into account ramifications on existing city policy, structure and function. These planning elements are going to be critical in maintaining the original guiding principles, vision and goals for high-technology sector concentration in False Creek Flats. / Applied Science, Faculty of / Community and Regional Planning (SCARP), School of / Graduate

No description available.

This study explores the creation of the control system in a hi-tech corporation that seeks to be modern and efficient, to see how managers create a new managerial system by combining Western theories with the Chinese context. All social action is constituted by a multiplicity of discourses and meanings. Understanding this action requires knowledge of the ways in which people in specific circumstances connect these discourses and negotiate their complex meanings. Here the concept of organizational culture is seen as a process rather than a stable structure or system. This case study views corporate management as a complex and uneven historical process that entails heterogeneous cultural practices shaped by diverse meanings, sentiments, and representations. In the study I find the managerial practice is presented and constructed through the manipulation, interpretation, and discourse of socio-cultural meanings. Thus it concludes that the managerial practice in the hi-tech company actually involves the integration of a constructed cultural tradition with an idealized managerial modernity. / This study explores the socio-cultural meanings behind the managerial behavior of the hi-tech corporation and how it is presented and practiced in people's daily-life. As a kind of social phenomenon, managerial control and management's attempt to seek the commitment of employees towards the organizations is universal, but in daily practice, it takes on different forms and content due to the different cultural context. This study can help better understand how China's socio-cultural traditions influence the managerial practice and the cultural discourse in contemporary Chinese corporations. / This thesis is an ethnographic study of the organizational behavior and managerial culture in China's Silicon Valley, Zhongguancun Hi-Tech Park, located in northwestern Beijing. It focuses on one corporation to explore how a scientific, effective and standardized managerial system is being created, interpreted and practiced. The study is based upon nearly one year of fieldwork in two corporations that manufacture mobile communication equipment. / 田宏亮. / Adviser: Joseph Rosco. / Source: Dissertation Abstracts International, Volume: 70-09, Section: A, page: . / Thesis (doctoral)--Chinese University of Hong Kong, 2004. / Includes bibliographical references (p. 219-231). / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Electronic reproduction. [Ann Arbor, MI] : ProQuest Information and Learning, [200-] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Abstracts in Chinese and English. / School code: 1307. / Tian Hongliang.

本研究探討以實質選擇權法評估高科技公司之股價，而如何評估企業合理的股價一直都是學者、投資人與企業亟欲探討的問題。由於高科技產業類似買權的特性，即潛在獲利高而下方風險有限(放棄選擇權)，使得採用何種股票評價模型來評估高科技產業股價更是一重要課題。一般常用來衡量企業實質價值的方法有三類：現金流量折現法、相對評價法（如本益比法）以及近年來開始發展的實質選擇權模型。但傳統的現金流量折現法會忽略了管理者的決策彈性而低估價值，本益比法會受到盈餘品質的影響；因此本研究以Schwartz和Moon(2000)連續時間之下的實質選擇權法來評估每股價值，希望在加入營運策略彈性之考慮後，求算出的模型價格能更真實地反映企業價值，並進而探討影響企業價值之關鍵因素。 本文以台灣IC設計產業龍頭，有「亞洲英特爾」之稱的威盛電子公司為研究對象。以威盛及其類似公司矽統科技之相關歷史資料估計參數，並與民國90年第一季實際股價驗證，發現實際股價逐漸逼近模型價格346.54元。以敏感度分析結果得到影響威盛股價的關鍵參數有四個：成本佔收入之比率、賺取超額報酬之期間、企業終值和收入成長率隨機過程之回復平均速度。 / The valuation of high-growth companies has been a controversial subject both in the academic literature and financial press. Since high-tech companies have option-like characteristics and asymmetric payoffs, this paper attempts to apply real-options pricing model created by Schwartz and Moon (2000) to get the rational price of high-tech companies and look for the key value-drivers. This paper focuses on valuing VIA Technologies, the world’s largest PC core logic chipset supplier with growing exposure to communications chips and microprocessors. After estimating the model parameters and solving the model by simulation, the model stock price for VIA Technologies is $346.54；moreover, market prices are getting close to the model price in the first quarter of 2001. Finally, I perform sensitivity analysis on the more critical parameters of the model, and find out four important parameters that have big effects on stock prices, including variable costs, horizon of the estimation, terminal value and speed of adjustment for the rate of growth process.

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<!--[if gte mso 10]> <mce:style><! /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;} --> <!--[endif]--><!--[if gte mso 9]><xml> <o:shapedefaults v:ext="edit" spidmax="1026" /> </xml><![endif]--><!--[if gte mso 9]><xml> <o:shapelayout v:ext="edit"> <o:idmap v:ext="edit" data="1" /> </o:shapelayout></xml><![endif]--> The 1990s is commonly referred as the Golden Age for High Technology and during this time the industry grew with a rapid speed. As a result, the consumers were presented with a various number of innovative products such as the Internet, computers and mobile phones. Within the High Tech frame, one of the fastest growing industries is the mobile phone handset industry. In 2006, 800,2 million mobile phones were sold worldwide and the market value was $104,3 billion. Forecasts about the mobile phone market predicts that the market will grow to 1,8 billion units in 2011 and have a value of $211,9 billion.   However, during this time, the researcher, Geoffrey Moore, identified a problem for the High Tech companies, i.e. the chasm. The chasm is a gap between the early market and the mainstream market that has arisen due to the characteristics of the high tech industry and the differences between these two groups. Due to the fact, that the early market only represents 10-15% of the total market it is vital for companies to cross the chasm and reach the mainstream market, in order to cover the high initial R&amp;D costs.   Therefore, the purpose of this thesis is to conduct a qualitative study within the Swedish mobile phone industry to understand how the manufacturers’ products are crossing the chasm.   The research has been carried out as a case study, and two of the largest mobile phone manufacturers were used as cases, Sony Ericsson and LG Electronics. The data collection was of qualitative nature and four respondents were chosen to be interviewed.   In the Swedish mobile phone industry, the researchers have identified two types of products; class products and innovation product, which have been identified, defined and named by the researchers themselves. Class products are defined as “mobile phones with no significant innovation value for the consumers”, whereas innovation products are defined as “mobile phones with high innovation value”. The main difference is that class products will never attract the interest of the early market and therefore they are usually launched directly to the mainstream market, ignoring the chasm. Factors such as incremental changes, development of IT, changes in how to market new technologies and overlapping groups in the life cycle has narrowed down the chasm in the industry for innovation products. The most important strategy in order to reach the mainstream market is partnerships and alliances and it is impossible for a manufacturer to survive on their own.