Devido aos reconhecidos benefícios do lean production, no mundo, companhias dos mais diversos tipos e tamanhos estão tentando implantar as técnicas deste sistema de produção. No entanto, na sua pressa por alcançar em curto prazo os benefícios da manufatura enxuta, as empresas implantam esporádica e pontualmente suas ferramentas, sem uma ligação clara com as estratégias globais. Como conseqüência, a maioria fracassa na sua tentativa de ser uma empresa enxuta e volta aos seus antigos sistemas de manufatura. Vários autores sugerem o uso do Hoshin Kanri para o desdobramento das estratégias e a ligação das ferramentas lean com o planejamento estratégico da organização. Atualmente, pouca literatura científica pode ser encontrada a respeito deste sistema de gerenciamento estratégico e de sua relação com a produção enxuta. Este trabalho procura estudar estes dois aspectos através de uma aprofundada revisão teórica e o estudo de caso de uma empresa que utiliza o Hoshin Kanri no contexto de uma produção enxuta. Como resultado, obteve-se que a produção enxuta é mais bem utilizada através do Hoshin Kanri, uma vez que as ferramentas são aplicadas de maneira alinhada com as estratégias globais. Porém, o Hoshin Kanri não precisa do sistema de produção lean para ser utilizado, sendo que ele se sustenta no ramo da qualidade do lean e não no das ferramentas de produção. / Due to the recognized benefits of lean production, in the world, companies of several classes and sizes are trying to implant the techniques of this production system. However, in their urgency to reach the benefits of lean manufacturing in a short period of time, companies implant these techniques sporadically and in an isolate form, without a clear connection with global strategies. As a consequence, most of them fail in their attempt to become a lean company and return to their old manufacturing systems. Several authors suggest the use of Hoshin Kanri for strategy deployment and to connect lean tools with the organization’s strategic planning. Currently, little scientific literature can be found regarding this strategic management system and its relationship to lean production. This work studies these two aspects through a deepened theoretical review and a case study of a company that uses Hoshin Kanri in the context of lean production. As a result, it was found that lean production is better used through Hoshin Kanri, since tools are applied in a manner aligned with global strategies. However, Hoshin Kanri does not need the lean production system to be used, once it is sustained in the quality branch of lean and not in the one of production tools.

Esta dissertação propõe um modelo de implantação da estratégia através do método Hoshin Kanri, combinado ao gerenciamento de projetos, para organizar os processos do desdobramento das diretrizes e iniciativas, aumentando, desta forma, o sucesso na execução da estratégia empresarial. Elaborar a estratégia é um passo importante, contudo não basta ter um bom plano, é preciso executá-lo com sucesso, desenvolvendo as iniciativas certas, dentro do prazo e no custo necessário para atingir os objetivos estratégicos. Neste contexto, as empresas que detém uma metodologia consistente, para definição do plano de projeto de iniciativas estratégicas, podem minimizar os riscos de não alcançarem seus objetivos. Desta forma, é apresentada uma revisão bibliográfica sobre o método Hoshin Kanri e o gerenciamento de projetos. Também é proposto um modelo composto de cinco passos, utilizando elementos de cada método e aplicado com sucesso em uma agroindústria, evidenciando que é possível implementar a estratégia por meio do uso combinado do Hoshin Kanri e do Gerenciamento de Projetos. / This dissertation aims to propose a model for the management of strategy implementation through the Hoshin Kanri method, combined with project management, to organize the processes of policy deployment and initiatives, increasing thus the successful execution of business strategy. Develop a strategy is an important step, but not enough to have a good plan, you need to run it successfully, developing the right incentives, on time and cost necessary to achieve the strategic objectives. In this context, companies that hold a consistent methodology for defining the project plan of strategic initiatives can minimize the risk of not achieving their goals. Thus, we present a literature review on the Hoshin Kanri method and projects management. Also proposed is a model consists of five steps, using elements of each method and successfully applied in an agro-industry, showing that it is possible to implement the strategy through the combined use of Hoshin Kanri and Project Management.

Esta dissertação propõe um modelo de implantação da estratégia através do método Hoshin Kanri, combinado ao gerenciamento de projetos, para organizar os processos do desdobramento das diretrizes e iniciativas, aumentando, desta forma, o sucesso na execução da estratégia empresarial. Elaborar a estratégia é um passo importante, contudo não basta ter um bom plano, é preciso executá-lo com sucesso, desenvolvendo as iniciativas certas, dentro do prazo e no custo necessário para atingir os objetivos estratégicos. Neste contexto, as empresas que detém uma metodologia consistente, para definição do plano de projeto de iniciativas estratégicas, podem minimizar os riscos de não alcançarem seus objetivos. Desta forma, é apresentada uma revisão bibliográfica sobre o método Hoshin Kanri e o gerenciamento de projetos. Também é proposto um modelo composto de cinco passos, utilizando elementos de cada método e aplicado com sucesso em uma agroindústria, evidenciando que é possível implementar a estratégia por meio do uso combinado do Hoshin Kanri e do Gerenciamento de Projetos. / This dissertation aims to propose a model for the management of strategy implementation through the Hoshin Kanri method, combined with project management, to organize the processes of policy deployment and initiatives, increasing thus the successful execution of business strategy. Develop a strategy is an important step, but not enough to have a good plan, you need to run it successfully, developing the right incentives, on time and cost necessary to achieve the strategic objectives. In this context, companies that hold a consistent methodology for defining the project plan of strategic initiatives can minimize the risk of not achieving their goals. Thus, we present a literature review on the Hoshin Kanri method and projects management. Also proposed is a model consists of five steps, using elements of each method and successfully applied in an agro-industry, showing that it is possible to implement the strategy through the combined use of Hoshin Kanri and Project Management.

Small business owners in Nigeria submit financial reports to regulators and stakeholders, and they often lack strategies to ensure timeliness in the Nigeria report rendition. Lack of accounting competence and audit lag in the preparation, rendition, and submission of financial statements and reports are some of the contributors to this lack of timeliness. The purpose of this multiple case study was to explore strategies that owners of small businesses used to ensure timeliness of financial reporting. The population for this study was 5 owners of small businesses in Nigeria. Management by objectives and Hoshin Kanri were the conceptual framework for this study. Data were collected using semistructured interviews and a review of company documents. The thematic analysis led to the emergence of the following themes: (a) hiring the right employees, (b) regular training of accountants, (c) working with external accountants, (d) effective leadership and organizational structure, (e) attending accounting courses or workshops, and (f) using or abiding by formal financial reporting standards. Local small business owners may apply these results to hiring professional accountants to prepare timely financial reports to meet stakeholders' needs. Timely preparation of financial reports by owners of small businesses may contribute to positive social change by providing appropriate feedback to regulators, tax administrators, and small business owners, and encouraging and supporting local economic growth.

To implement effective quality management at an industrial enterprise, it is necessary to develop methodological support for the formation of business processes within the framework of the quality management system and the implementation of the developed methodology in the enterprise. The basis of this methodological support can be the concept of TQM. In the course of the master's thesis elements of methodological support of the management system at an industrial enterprise based on the concept of TQM based on the concept of using the following tools were proposed: formalization of strategic analysis and planning using the Hoshin-Kanri concept, description of business processes, standardization of work on processes, formation of a KPI system -producing and KPI-process, the formation of operational management system based on KPI monitoring, analysis of the causes of deviations based on and TOOLS FOR "Ishikawa diagram" and Shewhart control charts, which improves the efficiency of the implementation of quality management systems in the enterprise and their effectiveness, as well as to implement a systematic approach in the management of the production process deviations. / Для осуществления эффективного менеджмента качества на промышленном предприятии необходима разработка методического обеспечения формирования бизнес-процессов в рамках системы управления качеством и внедрения разработанной методики на предприятии. Основой такого методического обеспечения может стать концепция TQM. В ходе магистерской диссертации предложены элементы методического обеспечения системы управления на промышленном предприятии основанной на концепции TQM, основанной на концепции применении следующих инструментов: формализация стратегического анализа и планирования с помощью концепции Хосин-Канри, описание бизнес-процессов, стандартизация работ по процессам, формирование системы KPI-результирующих и KPI-процессных, формирование системы оперативного управления на базе мониторинга KPI, анализа причин возникновения отклонений на основе инструментов “Диаграмма Исикавы” и контрольных карт Шухарта, что позволяет повысить эффективность внедрения систем управления качеством на предприятии и их результативность, а также внедрить системный подход в управлении отклонениями производственного процесса.

It is of vital importance never to forget that the world is ever changing. Therefore, it is crucialfor organizations not to only alter but also to improve their performance in order to becomemore competitive on the market. One way of achieving this is to work with continuousimprovements. However, this requires that the employees receive the needed training for thispurpose. In multinational corporations they must also all receive the same training in order tocreate a common culture throughout the whole organization. This study therefore aims toinvestigate how a multinational corporation can organize an Improvement ManagementTraining. Which are the main areas that are desirable to have knowledge in when leading animprovement work? In order to identify the areas of interest, a case study has been performedat Ericsson Supply Site Borås. The investigation was conducted as a combination of aqualitative and a semiquantitative study in order to determinate the empirical data. The resultsrevealed that the following five major areas are essential for an Improvement ManagementTraining: Leadership, Lean¸ Organizational Behavior, Project Management and StrategicManagement. / Program: Bachelor of Science with a Major in Industrial Engineering – Work Organization and Leadership