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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
11

Avaliação da aplicação da gestão interorganizacional de custos no ambiente de consórcio modular: competitividade por meio da estratégia de colaboração e redução dos custos globais das operações

Braga, Alexandre Xavier Vieira 22 May 2015 (has links)
Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2015-10-19T12:10:26Z No. of bitstreams: 1 ALEXANDRE XAVIER VIEIRA BRAGA_.pdf: 1455154 bytes, checksum: e0ea785c5884f34e662fc1ee802dc095 (MD5) / Made available in DSpace on 2015-10-19T12:10:27Z (GMT). No. of bitstreams: 1 ALEXANDRE XAVIER VIEIRA BRAGA_.pdf: 1455154 bytes, checksum: e0ea785c5884f34e662fc1ee802dc095 (MD5) Previous issue date: 2015-05-22 / Nenhuma / Embora existam investigações teóricas e empíricas sobre consórcio modular, estudos sobre as relações entre os modulistas, o fluxo de informações e a Gestão Interorganizacional de Custos (GIC) em arranjos de consórcio modular são embrionários. O consórcio modular e a GIC induzem as empresas a ultrapassar as fronteiras organizacionais, no intuito de permitir que toda a cadeia de valor se torne mais eficiente. A presente tese, configurada com um Estudo de Caso com Objetos Incorporados, defende a possibilidade de aceitação que a associação entre consórcio modular e GIC promove mútuo aprendizado e maior redução dos custos globais de operações na cadeia de valor automobilística, do que adotadas isoladamente. Entende-se que as abordagens adotadas pelo consórcio modular de Resende (modularização e GIC) são complementares e incluem diversos fatores comuns, tal como a partilha de projetos de P&D, entrosamento de seus funcionários em outras empresas, sistemas integrados de informações, transferência de conhecimento, bem como a necessidade de desenvolvimento de uma gestão interorganizacional mais eficiente. Neste contexto, o consórcio modular constitui-se em um elemento facilitador do processo de GIC, pois o custo admissível dos componentes é definido por equipes interorganizacionais de trabalho, que incluem design de produto, engenharia, compras e engenharia de produção. Assim, as empresas demonstram possuir uma relação de alta interdependência. Porém resta evidente que, nem sempre, os benefícios são compartilhados entre todos os atores envolvidos, em função da assimetria de poder entre a MAN e os modulistas. No que tange à troca de informações de custos os achados indicam forte ocorrência desta iniciativa, porém somente dos modulistas para a MAN. As evidências empíricas obtidas no presente estudo denotam o uso de poder pela MAN aos seus modulistas. O uso do poder pode favorecer a divulgação de dados de custos pelos modulistas, mas isso não garante o êxito da GIC em toda sua plenitude. Essa é uma limitação para a aplicabilidade da GIC através do open book accounting. / Although there are theoretical and empirical research on modular consortium, studies on the relationship between modulists, the flow of information and the Interorganizational Cost Management (IOCM) in modular consortium arrangements are embryonic. The modular consortium and IOCM induce companies to overcome organizational boundaries in order to allow the entire value chain becomes more efficient. This thesis, configured how a Case Study with Embedded Objects, defends the possibility of accepting that the association between modular consortium and IOCM promotes mutual learning and further reducing overall operating costs in the automotive value chain, rather than taken alone. It is understood that the approaches adopted by the modular consortium in Resende (modularization and IOCM) are complementary and include several common factors, such as the sharing of R&D projects, meshing of its employees in other companies, integrated information systems, knowledge transfer as well as the need to develop a more efficient inter management. In this context, modular consortium is on a facilitator of the IOCM process because the allowable cost of the components is defined by inter-working teams, which include product design, engineering, procurement and production engineering. Thus, companies have shown a high interdependent relationship. But it is evident that not always, the benefits are shared between all the actors involved, due to the asymmetry of power between MAN and modulists. Regarding the exchange of the findings indicate a strong occurrence cost information of this initiative, but only the modulists for MAN. The empirical evidence obtained in this study denote the use of power by MAN to its modulists. The use of power may favor disclosure by modulists cost data, but this does not guarantee the success of IOCM in all its fullness. This is a limitation to the applicability of IOCM through open book accounting.
12

Targeting target costing : cost management and inter-organizational product development of multi-technology products

Carlsson-Wall, Martin January 2011 (has links)
Improving product development is a complex task for many companies. One challenge is to avoid over-engineering and only include the functionality that customers are willing to pay for. Another challenge is to reduce costs in close co-operation with suppliers. This is a complex task because suppliers often have their own goals and are rarely located at the same physical place. Handling these two challenges is the domain of target costing. Emerging first from Japanese companies such as Toyota, Nissan and Olympus, target costing has become a critical element in achieving long-term profitability. Previous research on target costing has been paradoxical because even though it deals with product development, it has not incorporated the complexity of the product development process. More specifically, current models of target costing assume that the product development process can largely be planned and controlled by a single company. For complex multi-technology products, such as airplanes and industrial robots, this is far from true. By drawing on product development theories, and conducting an in-depth case study at ABB Robotics, this thesis explores target costing in the development of complex multi-technology products. The result is a framework that identifies challenges and problems in target costing processes, but also shows that target costing relies on both planning and improvisation to cope with tensions and contradictions in close customer and supplier relationships. / Diss. Stockholm : Handelshögskolan i Stockholm, 2011
13

PARCERIA ENTRE UNIVERSIDADE E ENTIDADES EMPRESARIAIS NO GRANDE ABC PAULISTA: A INTEGRAÇÃO ENSINO-PESQUISA E A PRÁTICA EMPRESARIAL / Partnership among University and e Entidadesentities in the greater paulista ABC

Massaroppe, José Antônio 13 December 2012 (has links)
Made available in DSpace on 2016-08-02T21:42:29Z (GMT). No. of bitstreams: 1 Jose Antonio Massaroppe.pdf: 1690773 bytes, checksum: 7ef4605f233683514e32687fd57c76ea (MD5) Previous issue date: 2012-12-13 / Brazil, lies at the start of decade 2010, within an worldwide economic environment that shows characteristics of broad market globalization and high competitiveness of the organizations comprising this system and indicating the need for professionals acting like transformation agents, in these dynamic contexts load of challenges. In most countries the maturity of the innovation system is linked to investment in Research and Development (R & D) and the volume of generating Intellectual Property (IP). Brazil, despite having a Gross Domestic Product (GDP) concentrated in the sectors of agriculture and services, reveals a very low level of innovation, generated by the productive sector and its consequent investment in R & D, when compared to the evolution of that same GDP, denoting, thereby, that companies tend to look in their home countries, for solutions already developed and patented for its development work, or seek to shift the burden of producing records of innovations and patents to the Academy. The interaction between academic and business cultures is able to generate mutual benefits, improving the country s competitiveness; in other words, is the way to transform knowledge into social wealth. This paper relating the education-research and business practices concepts, intends to study, from the standpoint of the reality presented by the Greater ABC Region s Strategic Regional Plan and the guidelines of the National Postgraduate Program 2011-2020 (PNPG 2011-2020), the integration of the scientific knowledge processes, between the Business Entities (BE) and Universities in this specific region. Through the research methodology of case study, will be analyzed the strategies proposed by universities and the industry business practices, in order to understand the possible barriers identified as restrictions, on interactions between them. Our study focused on the analysis of the relationship between these two actors, pointed out the main barriers to the optimization of the partnership, such as access to resources, increase competitiveness via increased credibility in University Business relationship, the recognition of the realities regional and the latent gap between academic thinking and business realities. Moreover, our study showed the need for a wider dissemination, discussion and implementation of the sectorial, regional and national government documents, which clarify and provide strategic foundations for the development of health relations, between universities and businesses, as a way to optimize the process of transforming knowledge into social wealth. / O Brasil situa-se, no início da década de 2010, dentro de um sistema econômico mundial que apresenta características de ampla globalização dos mercados e alta competitividade das organizações que compõe esse sistema, e que sinalizam a necessidade de profissionais que sejam agentes de mudança nesses contextos dinâmicos e repletos de desafios. Na maioria dos países, a maturidade do sistema de inovação está ligada ao investimento em Pesquisa e Desenvolvimento (P&D) e ao volume de geração de Propriedade Intelectual (PI). O Brasil, apesar de apresentar um Produto Interno Bruto (PIB) concentrado nos setores de agropecuária e de serviços, revela um nível de inovação gerado pelo setor produtivo e o seu consequente investimento em P&D muito baixos em comparação com a evolução desse mesmo PIB, denotando com isso que as empresas buscam, em seus países de origem, soluções já desenvolvidas e patenteadas para seu desenvolvimento ou procuram transferir a responsabilidade de produzir registros e patentes de inovações à academia. A integração da cultura acadêmica com a cultura empresarial é capaz de gerar benefícios mútuos, melhorando a competitividade do país; em outras palavras, é uma maneira de transformar o conhecimento em riqueza. Este trabalho relacionando os conceitos ensino-pesquisa e prática empresarial pretende estudar, sob o enfoque da realidade apresentada pelos Planos Estratégicos Regionais (PER) da Região do Grande ABC Paulista e das diretrizes do Plano Nacional de Pós-Graduação 2011-2020 (PNPG 2011-2020), o processo de integração do conhecimento científico existente entre as Entidades Empresariais (E-E) e as Universidades dessa mesma região. Através da metodologia de pesquisa de estudo de caso, analisaram-se as estratégias propostas pelas universidades e a prática do setor empresarial e as possíveis barreiras apontadas como restrições às interações entre eles. Nosso estudo enfocou a análise da relação entre esses dois atores e apontou as principais barreiras para a otimização dessa parceria, tais como o acesso a recursos, o aumento da competitividade via aumento da credibilidade na relação Universidade Empresa (U-E), o reconhecimento das realidades regionais e o latente descompasso entre o pensamento acadêmico e a realidade empresarial. Além disso, constatou-se a necessidade de uma mais ampla discussão, disseminação e implementação dos documentos setoriais, regionais e nacionais que regulam, esclarecem e fornecem bases estratégicas para o desenvolvimento da relação U-E, como forma de otimização do processo de transformação do conhecimento em riqueza social.
14

La contribution des relations collectivité territoriale - associations à la gestion locale de la précarité : nature et modes de contrôle. : l'action sociale des collectivités territoriales / Inter-organizational relationships between local authorities and associations in the management of precarity : nature of the relationships and forms of control.

Beguinet, Sophie 10 July 2014
Cette recherche doctorale s’intéresse à la gestion de la précarité par les collectivités territoriales, au travers des relations nouées avec le tissu associatif local. L’exploration théorique de ces liens conduit tout d’abord à relever la triple contribution de ces relations inter-organisationnelles à la gestion locale de la précarité (une aide aux précaires plus complète, un meilleur repérage de la précarité, un meilleur savoir et savoir-faire en matière de publics précaires). Elle conduit ensuite à relever l’importance des interactions entre la nature de la relation collectivité territoriale – associations (au travers des comportements d’engagement et de confiance qui la définissent) et les modes de contrôle inter-organisationnel mobilisés dans ces relations. L’influence de ces interactions sur la force de la contribution des relations observées à la lutte contre la précarité est alors révélée. La recherche empirique conduit à s’intéresser plus particulièrement aux relations nouées entre une mairie française et les associations qu’elle subventionne afin de pallier la précarité sur son territoire. Une démarche qualitative reposant sur l’analyse de contenu d’entretiens semi-directifs permet de dépeindre largement leurs liens. Une classification hiérarchique des relations étudiées permet d'aboutir à une typologie en trois familles des relations mairie-associations dans la gestion locale de la précarité. / This dissertation focuses on relationships between local authorities and local associations as a means of dealing with precariousness. The theoretical exploration of these partnerships leads us firstly to point out the triple contribution of those inter-organizational relationships to the local management of precariousness (in the form of more complete support for precarious people, better identification of precariousness, and better knowledge and expertise concerning the precarious public). It then brings us to highlight the importance of interactions between the nature of the relationship of local authorities with local associations (through commitment-trust behaviors) and the inter-organizational forms of control used in those relationships. Those interactions’ influence on the contribution’s strength of the observed relationships to the local management of precariousness is then revealed. The empirical research concentrates on the relationships between a French municipality and its associations to overcome precariousness on their territory. A qualitative approach based on a content analysis of semi-directive interviews helps paint an accurate picture of their links. A hierarchical classification of the studied relationships allows to end in a typology in three families of French municipality-associations relationships in the local management of precariousness.
15

Spolupráce a konkurence neziskových organizací pracujících s migranty v Praze. / Collaboration and competition among nonprofit organizations working with migrants in Prague.

Pračke, Šimon January 2018 (has links)
This thesis is focused on the relations of competition and cooperation between non-governmental non-profit organizations working with migrants in Prague. Based on interviews with representatives of these organizations and the study of documents, this thesis shows that classical theoretical approaches that deal with interorganizational relationships generally, i.e. those of profitable organizations in the market environment, ignore the specificity of non-profit organizations. Unlike profitable organizations, non-profit organizations primarily do not aim at profit but rather at the mission they were founded for. Classical theories do not reflect this dimension at all. The non-profit organizations working with migrants in Prague not only cooperate but this cooperation is motivated especially by their mission, although they are situated in a highly competitive position because they are situated in the same area, work with the same clients, offer similar services to these clients and are financed from the same sources. Keywords Collaboration, cooperation, competition, co-opetition, inter-organizational relationships, non-governmental non-profit organization, mission, identity
16

Factors Affecting the Inter-orginizational Collaborative Team Process and Team Performance / 影響跨組織合作團隊績效之研究

郭芳瑜, Kuo, Fang-Yu Unknown Date (has links)
The goal of this dissertation was to explore the key factors and managerial mechanisms that influence performance of inter-organizational collaborative teams. Specifically, this research addressed five key constructs: inter-organizational collaboration relationships, project characteristics, team process, managerial mechanisms, and team performance of inter-organizational collaborative teams. Data for this study was collected via semi-structured interviews within two stages. In the first stage, interviews were done with the executives, focusing on the inter-organizational relationships, managerial mechanisms and the performance of the inter-organizational collaborative team from strategic perspectives. The next stage involved with interviews with the team members to collect the information regarding team process more thoroughly. The results suggested that (1) Inter-organizational relationships positively affect the inter-organizational team process. (2) Project Characteristics also play a role in the team process of inter-organizational collaboration. (3) Inter-organizational team process have positively influence on the performance of inter-organizational collaborative teams. (4) Managerial mechanisms, such as mutual learning, and organizational culture, also have influences on the team process and team performance of inter-organizational collaborative teams. However, we had few findings about the team incentives program or any other formal mechanisms that promote the team process and team performance.

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