This diploma work is focused on the Controlling in the bank sector. The first teoretical part describes Controlling in a common form and displaces frequent and wrong replacements of Controlling with a control and describing function of Controlling in a company and describing also its benefits. The other part deals with bank sector and is focused on evidence of costs and revenues in a bank business. It describes differences between findings profit on the basis of financial accounting and findings profit on the basis of managerial accounting, where deals with the fundamental method of Controlling {--} financial contribution. Practical part is focused on the comparison of profitability of the branches stores in the českobudějovický region. Comparison is executed just on the basis of financial contribution. Česká spořitelna divides these contributions into 1-7a. Individual branches are compared in the tables always according to the concrete contribution. For comparing e.g consulting centre and service centre is important to divide every contribution with FTE (full time equivalent).

abstract: The objective of this dissertation is to empirically analyze the results of the retail location decision making process and how chain networks evolve given their value platform. It employs one of the largest cross-sectional databases of retailers ever assembled, including 50 US retail chains and over 70,000 store locations. Three closely related articles, which develop new theory explaining location deployment and behaviors of retailers, are presented. The first article, "Regionalism in US Retailing," presents a comprehensive spatial analysis of the domestic patterns of retailers. Geographic Information Systems (GIS) and statistics examine the degree to which the chains are deployed regionally versus nationally. Regional bias is found to be associated with store counts, small market deployment, and the location of the founding store, but not the age of the chain. Chains that started in smaller markets deploy more stores in other small markets and vice versa for chains that started in larger markets. The second article, "The Location Types of US Retailers," is an inductive analysis of the types of locations chosen by the retailers. Retail locations are classified into types using cluster analysis on situational and trade area data at the geographical scale of the individual stores. A total of twelve distinct location types were identified. A second cluster analysis groups together the chains with the most similar location profiles. Retailers within the same retail business often chose similar types of locations and were placed in the same clusters. Retailers generally restrict their deployment to one of three overall strategies including metropolitan, large retail areas, or market size variety. The third article, "Modeling Retail Chain Expansion and Maturity through Wave Analysis: Theory and Application to Walmart and Target," presents a theory of retail chain expansion and maturity whereby retailers expand in waves with alternating periods of faster and slower growth. Walmart diffused gradually from Arkansas and Target grew from the coasts inward. They were similar, however, in that after expanding into an area they reached a point of saturation and opened fewer stores, then moved on to other areas, only to revisit the earlier areas for new stores. / Dissertation/Thesis / Ph.D. Geography 2013

abstract: It is well understood that decisions made under uncertainty differ from those made without risk in important and significant ways. Yet, there is very little research into how uncertainty manifests itself in the most ubiquitous of decision-making environments: Consumers' day-to-day decisions over where to shop, and what to buy for their daily grocery needs. Facing a choice between stores that either offer relatively stable "everyday low prices" (EDLP) or variable prices that reflect aggressive promotion strategies (HILO), consumers have to choose stores under price-uncertainty. I find that consumers' attitudes toward risk are critically important in determining store-choice, and that heterogeneity in risk attitudes explains the co-existence of EDLP and HILO stores - an equilibrium that was previously explained in somewhat unsatisfying ways. After choosing a store, consumers face another source of risk. While knowing the quality or taste of established brands, consumers have very little information about new products. Consequently, consumers tend to choose smaller package sizes for new products, which limits their exposure to the risk that the product does not meet their prior expectations. While the observation that consumers purchase small amounts of new products is not new, I show how this practice is fully consistent with optimal purchase decision-making by utility-maximizing consumers. I then use this insight to explain how manufacturers of consumer packaged goods (CPGs) respond to higher production costs. Because consumers base their purchase decisions in part on package size, manufacturers can use package size as a competitive tool in order to raise margins in the face of higher production costs. While others have argued that manufacturers reduce package sizes as a means of raising unit-prices (prices per unit of volume) in a hidden way, I show that the more important effect is a competitive one: Changes in package size can soften price competition, so manufacturers need not rely on fooling consumers in order to pass-through cost increases through changes in package size. The broader implications of consumer behavior under risk are dramatic. First, risk perceptions affect consumers' store choice and product choice patterns in ways that can be exploited by both retailers and manufacturers. Second, strategic considerations prevent manufacturers from manipulating package size in ways that seem designed to trick consumers. Third, many services are also offered as packages, and also involve uncertainty, so the effects identified here are likely to be pervasive throughout the consumer economy. / Dissertation/Thesis / Doctoral Dissertation Business Administration 2014

abstract: Private labels command a growing share of food retailers' shelf space. In this dissertation, I explain this phenomenon as resulting from "umbrella branding," or the ability of a single brand to reach across categories. Conceptually, I define umbrella branding as a behavioral attribute that describes a shopper's tendency to ascribe a performance bond to a brand, or to associate certain performance characteristics to a private label brand, across multiple categories. In the second chapter, I describe the performance bond theory in detail, and then test this theory using scanner data in the chapter that follows. Because secondary data has limitations for testing behavioral theories, however, I test the performance bond theory of umbrella branding using a laboratory experiment in the fourth chapter. In this chapter, I find that households tend to transfer their perception of private label performance across categories, or that a manifestation of umbrella branding behavior can indeed explain private labels' success. In the fifth chapter, I extend this theory to compare umbrella branding in international markets, and find that performance transference takes its roots in consumers' cultural backgrounds. Taken together, my results suggest that umbrella branding is an important behavioral mechanism, and one that can be further exploited by retailers across any consumer good category with strong credence attributes. / Dissertation/Thesis / Doctoral Dissertation Agribusiness 2014

O presente trabalho visa descrever, em termos de eficiência e de eficácia, a aplicação da Tecnologia da Informação (TI) em um segmento específico do varejo, as lojas de departamentos de vestuário e moda, com o objetivo de entender como e porque a TI tem contribuído para a competitividade neste segmento, sem abordar o aspecto financeiro. A metodologia de pesquisa utilizada envolveu um levantamento teórico seguido de dois estudos de caso, que envolveram uma rede de lojas de departamento de vestuário e moda e uma empresa implantadora de sistemas de informação neste segmento. A análise dos resultados envolveu o uso de um modelo de análise dos impactos da TI nas organizações, uma comparação ou ajustamento entre a teoria e as informações coletadas e o desenho de um quadro de referência das tecnologias utilizadas no setor. Como conclusão, temos que a TI contribui para a competitividade destas empresas por meio de absorção rápida do comportamento do cliente e das tendências da moda, de maneira a transformá-las em produtos atualizados e em sincronia com a demanda do mercado. / The present work aims to describe, in effectiveness and efficiency terms, the Information Technology (IT) application in a specific segment of the retail, the clothing and fashion department stores. The objective is to understand the reasons and ways IT has contributed for the competitiveness in this segment, without a financial approach. The methodology involved a theoretical revision followed by two case studies, that had involved a clothing and fashion department stores company and a information systems company that operates in the same segment. The analysis involved the use of a analysis model of the IT impacts in the organizations called MAN/TI, a comparison between theory and the collected information and the constructing of a framework of the technologies used in this sector. As a conclusion, it was found that Information Technology contributes for the competitiveness of these companies not only by fast absorption of the customers behavior but also by the fashion trends informations, aiming to transform this collected information into up to date products.

O estudo sobre a atmosfera de loja produziu um volume de pesquisa significante, descrevendo as diversas reações (psicológicas e atitudinais) exortadas em decorrência da manipulação de pistas ambientais. O sentido examinado com maior freqüência ao longo dos anos foi a audição, embora os pesquisadores do marketing tenham enfocado a música em detrimento de outros estímulos sonoros não-musicais. Tendo em vista a influência desses últimos, em especial nos ambientes públicos nos quais músicas não são reproduzidas, a pesquisa descrita nessa dissertação buscou averiguar o impacto da adição de um barulho desagradável ao ambiente, emitido por um telefone móvel, sobre o afeto e o comportamento do consumidor. Através de um experimento de grupo estático realizado no interior de um restaurante, 422 clientes foram entrevistados, dos quais 202 foram estimulados pelo ruído. Os resultados sugerem que a faixa etária moderou os efeitos do estímulo sonoro não-musical sobre as emoções negativas, contribuindo para que o impacto do estímulo fosse maior sobre os jovens. No que se refere à intenção de comportamento, não foram detectadas diferenças entre os grupos do experimento. Contudo, os clientes expostos ao barulho desagradável permaneceram menos tempo no restaurante e apresentaram menor satisfação geral com a experiência. Ao final da pesquisa, teceu-se algumas implicações acadêmicas e gerenciais desse estudo e realizou-se sugestões para futuros estudos. / The present study on store atmosphere generated a significant amount of research describing the various psychological and behavioral reactions manifested as a result of environmental clue manipulation. Throughout the years the study of the sense of hearing has been privileged in the literature, although marketing researchers have focused on music, leaving non-musical sound stimuli unassessed. With the influence of these stimuli in view, especially in regards to public environments in which songs are not played, the present study aimed at investigating the influence on consumer behavior and affect of the insertion of an unpleasant noise on the environment emitted by a mobile telephone. 422 clients were interviewed during a static group experiment undertaken in a restaurant, of which 202 were stimulated by the noise. Results suggest that the age group factor moderated the effects of the non-musical sound stimulus over negative emotions, pointing to a major impact on younger subjects. No discrepancies were detected between different experiment groups regarding behavioral intentions. However, clients exposed to the unpleasant noise remained for a shorter time inside the restaurant and demonstrated a lower level of satisfaction with the experience. The conclusion of the research elaborated on some academic and managerial implications of the experiment and offered suggestions for future studies.

Este estudo analisa os aspectos do design de lojas de varejo de moda por meio de variáveis tangíveis presentes nos espaços da rede de varejo do vestuário do modelo fast fashion. O modelo fast fashion vem consolidando sua presença no mercado de vestuário de moda por meio de um modelo inovador no ciclo de desenvolvimento de produtos, no abastecimento das lojas e na própria distribuição por meio de lojas próprias que atendem o modelo. A questão do estudo investigou se as características do modelo se refletem no design das lojas fast fashion contribuindo para a comunicação e o modelo de oferecimento dos produtos. Na pesquisa de campo em lojas fast fashion buscou-se por meio do modelo de investigação qualitativa utilizar o método de observação direta em quatro cadeias de lojas em shopping centers e lojas em rua e sua correspondência com as características da literatura relacionada ao modelo fast fashion. Alguns resultados obtidos nesta pesquisa propõem, por exemplo, a comunicação da vitrina em conjunto com os manequins de acesso a loja comunicam lançamentos de produtos de moda para os consumidores e deste modo demonstram correspondência com fast fashion. Neste sentido, as variáveis do design presentes nas lojas de varejo, importantes elementos do ambiente que atuam individualmente ou em conjunto e assim oferecem funcionalidade para este modelo fast fashion. Este estudo aponta para abertura de novas oportunidades de investigação do design de lojas nos segmentos de varejo de moda, por meio dos levantamentos obtidos nesta pesquisa / This study analyzes the design aspects of fashion retail stores through tangible variables present in the garment retail chain of fast fashion model. The fast fashion model has consolidated its presence in the fashion apparel market through an innovative model in the product development cycle, in the supply of stores and own distribution through stores that meet the model. The study question investigated whether the characteristics of the model are reflected in the design of fast fashion stores contributing to communication and the model of offering the products. In field research in fast fashion stores sought by means of qualitative research model using the method of direct observation in four chain stores in shopping malls and stores in the street and your correspondence with the characteristics of the literature related to the fast fashion model. Some results obtained in this research, propose, for example, the communication from the showcase in conjunction with the dummies store, access communicate product sets to consumers and thus demonstrate correspondence with fast fashion. In this sense, the design variables present in retail stores, important elements of the environment that act individually or together and thus offer functionality for this fast fashion model. This study points to the opening of new opportunities for research on store design in fashion retail segments by means of surveys obtained in this research

Muito se tem estudado a respeito dos aspectos econômicos e mercadológicos dos Shopping Centers, focando-se essencialmente na relação destes empreendimentos com os consumidores finais. Este trabalho pretendeu abordar esta questão sob a ótica do lojista que se instala em um shopping center. E não exatamente um lojista qualquer, mas o pequeno lojista, ou o lojista satélite, como são chamados estes comerciantes nos empreendimentos. Através da hipótese de que por menor que seja o empreendimento comercial, sempre existirão critérios objetivos de escolha de ponto, procurou-se aqui sistematizar esses critérios, através de uma abordagem teórica que pudesse dar sustentação conceitual ao processo de escolha. Dentre as conclusões do trabalho, verificou-se que apesar de nem sempre aparente, o lojista tem uma clara percepção das características do ponto, embora às vezes tenha que optar por aquele ponto onde sua restrição de orçamento assim o permita. / Many researchers have studied economic and merchandising issues regarding shopping centers, focusing essentially on the relationship between the entrepreneurs and the consumers. This work is intended to provide a different approach, focusing on the relationship from the shopper-owner viewpoint, with an emphasis on small businesses. Based upon the hypothesis that even in the smallest commercial business, everyone should develop some technical criteria to assist in choosing their sites, the author tried to organize these methods, using a theoretical approach in order to support the site study process. Among the conclusions, it was verified that even when the owner cannot use the concepts to choose a site in a shopping center (e.g., because of a restricted budget), he/she has a clear idea about the quality and characteristics of the site locations.

In line with the continuing expansion of retail sales, a large amount of product waste is added. Loss is the deficit that the company annually lacks precise statistics in order to correct actual financial outcomes. By investigating different types of losses and how that can occur, we have identified three factors of waste. We also want to investigate what resources would be required to reduce loss of clothes in fashion stores, what motivates people to steal and how the customer's attitude towards shop surveillance looks. The method was conducted with three interviews, an observation and a focus group. Here is the selection of people based on their experience with textile stores. In the study we used a theoretical reference frame based on two theories. The first is routine activity theory, which manages external loss while the other theory, the theft triangle, manages internal loss. We then applied the theories on the empirical material to create an analytical basis. The study's conclusion shows that there are alternative solutions that can be applied to companies to reduce the loss. The reason why these are not used at the moment is because there is a lack of the right commitment andresources. / I takt med den fortsatt växande detaljhandeln tillkommer en stor del svinn av produkter. Svinn är den förlust som företaget årligen saknar exakt statistik på, för att stämma av verkligt ekonomiskt utfall. Genom att undersöka olika typer av svinn som är befintliga i dagsläget och på vilka sätt dessa kan uppstå, har vi identifierat tre faktorer av svinn.Vi vill vidare undersöka vilka resurser som skulle krävas för att minska svinn i modebutiker, vad det är som motiverar människor till att stjäla och hur kundens attityd mot bevakning i butik ser ut. Metoden genomfördes med tre intervjuer, en observation och en fokusgrupp. Här är urvalet av personerna baserad på deras koppling till textila butiker. I studien använde vi oss av en teoretisk referensram baserad på två teorier. Den första är rutinaktivitetsteorin, vilken hanterar externt svinn medan den andra teorin, stöldtriangeln, hanterar internt svinn. Vi applicerade sedan teorierna på det empiriska materialet för att skapa en analytisk grund. Studiens slutsats visar att det finns alternativa lösningar som kan appliceras på företag för att minska på svinnet. Anledningen till att dessa inte används i dagsläget är för att det är brister i rätt engagemang och resurser.

Title: The changes on the Spanish consumer behaviour after the financial crisis 2007. Applied towards a switch to store branded products. Authors: Adrián Cánovas Rosales and Iranzu Ibáñez Pérez Supervisor: Venilton Reinert Level: Bachelor in Business Administration, Marketing Key words: Consumers’ behaviour, financial crisis, leader brands, store brands, Spain, Spanish retailers… Purpose: The main research objective is to find out if there has been a change in Spanish consumer buying behaviour as a consequence of the current economic downturn. Method: The selected research method is an explorative research followed by descriptive one. Secondary data has been collected from books at Halmstad University’s Library and academic journals and other articles founded in the University’s Databases. Primary data has been obtained through a survey among middle class Spanish households. The selected research instrument is a questionnaire. Theoretical framework: We firstly define the consumer behaviour. Then, there is an explanation of the economic crisis focusing on the Spanish case. Finally, stores brands are defined. Conclusion: A summary of the findings obtained from our study are posted. Middle class Spanish households have reduced their consumption, becoming more rational and, consequently, switching to store brands. The limitations of the study as well as some suggestions for further researches are added in this section.