Purpose: The purpose of this research was to examine and provide knowledge of how integration between enterprise risk management (ERM) t and performance measurement systems (PMS) can support the companies towards improving strategic decision-making within small Swedish manufacturing tech companies. The proceeding purpose was also to research challenges occurring when integrating enterprise risk management and performance measurement systems and further study how the challenges can be mitigated. The research questions within the study were. Methodology: In order to conduct the research, a literature review has been made in order to establish a good theoretical foundation in order to answer the research questions through an abductive approach. A qualitative method, through an exploratory approach, has been applied in order to answer the research question and the purpose of the study. Multiple case studies with interview data towards hermeneutic interviews have been selected as a strategy. The empirical data have been collected through semi-structured interviews and were provided by five respondents who work with both ERM and PMS on a daily work basis. Further, the theory and empirical data have been analyzed through cross-case synthesis and interactive spiral. Finding: The findings in this research resulted in the integration of ERM and PMS, improving strategic decisions by supporting each other's infirmity. What can be said from the findings is that ' ERM can greatly measure risk when integrating the PMS and to further help determine relevant strategic decisions. The outstanding findings regarding the challenges when integrating ERM and PMS were a large amount of data to handle and a never-ending list of potential risks. In order to mitigate the challenges regarding the integration of ERM and PMS, it is important to take into consideration the communication between the two.

Структура магистерской диссертации включает в себя введение, три главы, заключение, список использованных источников и приложения. В первой главе исследованы работы ряда отечественных и зарубежных экономистов. Рассмотрены теоретические аспекты методы управления затратами на предприятии, показана взаимосвязь затрат с прибылью и рентабельностью на предприятии. Во второй главе проведен анализ структуры затрат на производство и реализацию продукции на примере ООО «Мирей», оценены финансовые показатели его деятельности. В третьей главе были определены проблемы политики управления затратами на предприятии ООО «Мирей» и предложены мероприятия, направленные на минимизацию затрат на производство и реализацию продукции с целью увеличения показателей прибыли и рентабельности. В заключении сформированы основные выводы. / The structure of the master's thesis includes an introduction, three chapters, a conclusion, a list of sources used and appendices. The first chapter examines the work of a number of domestic and foreign economists. The theoretical aspects of cost management methods at the enterprise are considered, the relationship of costs with profit and profitability at the enterprise is shown. In the second chapter, the analysis of the cost structure for the production and sale of products is carried out on the example of LLC "Mirey", the financial indicators of its activities are evaluated. In the third chapter, the problems of the cost management policy at the Mirey LLC enterprise were identified and measures were proposed aimed at minimizing the costs of production and sale of products in order to increase profit and profitability indicators. In conclusion, the main conclusions are formed.

Структура магистерской диссертации включает в себя введение, три главы, заключение, список использованных источников и приложения. В первой главе рассмотрены теоретические основы формирования затрат предприятий на производство и реализацию продукции, различные подходы к классификации затрат, а также методы управления затратами. Во второй главе проводится подробный анализ финансового состояния, а также особенности организации учета и формирования затрат исследуемого объекта. В третьей главе выделены основные проблемы управления затратами предприятия, разработан комплекс мероприятий для оптимизации затрат на исследуемом объекте. В заключении сформированы основные выводы. / The structure of the master's thesis includes an introduction, three chapters, conclusion, list of references and appendices. The first chapter discusses the theoretical foundations of the formation of enterprises' costs for the production and sale of products, various approaches to the classification of costs, as well as cost management methods. The second chapter provides a detailed analysis of the financial condition, as well as the features of the organization of accounting and the formation of costs of the object under study. In the third chapter, the main problems of enterprise cost management are highlighted, a set of measures has been developed to optimize costs at the object under study. In conclusion, the main conclusions are formed.

Структура магистерской диссертации включает в себя введение, три главы, заключение, список использованных источников. В первой главе рассмотрены теоретические основы управления дебиторской задолженности и применяемые методы для усовершенствования её управления. Во второй главе проведен анализ финансовых показателей на примере предприятия АО «КУЛЗ» и выявление проблем. В третьей главе разработаны и предложены мероприятия с целью усовершенствования и снижения объема дебиторской задолженности для исследуемого предприятия. В заключении подведен итог проделанной работы и сформированы основные выводы. / The structure of the master's thesis includes an introduction, three chapters, a conclusion, a list of references. The first chapter discusses the theoretical foundations of receivables management and the methods used to improve its management. In the second chapter, the analysis of financial indicators is carried out on the example of the enterprise JSC "KUFP" and the identification of problems. In the third chapter, measures have been developed and proposed to improve and reduce the volume of receivables for the enterprise under study. In conclusion, the results of the work done are summarized and the main conclusions are formed.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию финансовых проблем управления дебиторской задолженностью предприятия. Предметом исследования выступают экономические отношения, которые складываются на предприятии в процессе управления дебиторской задолженности. Основной целью магистерской диссертации является изучение теоретических основ структуры и источников формирования оборотного капитала, анализ структуры дебиторской задолженности и выявления проблем на предприятии по управлению дебиторской задолженности. / Final qualifying work (master's thesis) is devoted to the study of financial problems of accounts receivable management of the enterprise. The subject of the study are the economic relations that develop in the enterprise in the management of accounts receivable. The main purpose of the master's thesis is to study the theoretical foundations of the structure and sources of working capital formation, analysis of the structure of receivables and identify problems in the enterprise for the management of receivables.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию финансовым методам управления оборотным капиталом предприятия. Предметом исследования выступают экономические отношения, возникающие в процессе управления оборотным капиталом предприятия. Основной целью диссертационной работы - опираясь на теоретические и практические основы науки о финансах, проанализировать современные методы управления оборотным капиталом предприятия и выявить пути повышения эффективности его использования. В заключении выявлены проблемы управления оборотным капиталом предприятия и предложены практические мероприятия по его совершенствованию. / The final qualifying work (master's thesis) is devoted to the study of financial methods for managing the working capital of an enterprise. The subject of research is the economic relations arising in the process of managing the working capital of an enterprise. The main goal of the thesis is to build on the theoretical and practical foundations of the science of finance, analyze modern methods of managing the working capital of an enterprise and identify ways to increase the efficiency of its use. In conclusion, the problems of working capital management of the enterprise are revealed and practical measures for its improvement are proposed.

Структура магистерской диссертации включает в себя введение, три главы, заключение, библиографический список и приложения. В первой главе рассмотрены теоретические основы предпринимательских рисков, методы оценки и управления. Во второй главе проведен анализ основных показателей компании, проведена оценка предпринимательских рисков. В третьей главе разработаны пути повышения эффективности управления и снижения предпринимательских рисков. / The structure of the master's thesis includes an introduction, three chapters, a conclusion, a bibliography and appendices. The first chapter deals with the theoretical foundations of entrepreneurial risks, methods of assessment and management. In the second chapter, an analysis of the main indicators of the company was carried out, an assessment of entrepreneurial risks was carried out. The third chapter developed ways to improve management efficiency and reduce business risks.

Comment pérenniser les méthodes de management dans les entreprises pour améliorer la performance globale des acteurs et concilier changement et plaisir de travailler?Nous avons choisi d’effectuer une recherche longitudinale historique sur une méthode de management : le Management Socio-Économique à travers plusieurs organisations de 1984 à nos jours en nous appuyant sur des concepts théoriques (outils de gestion, résilience organisationnelle, théorie socio-économique), des interviews croisées (dirigeants, intervenants-chercheurs et d’acteurs d’entreprise) et sur l’expérience professionnelle du chercheur.Nous en tirons les conditions de durabilité de la méthode étudiée mais aussi une généralisation à d’autres méthodes de management. La durée de vie des méthodes de management dépend de l’atteinte de résultats économiques attendus, du comportement du dirigeant, de l’incrustation de la méthode dans l’entreprise et de l’anticipation de l’attente des acteurs. / How to sustain the management methods in companies to improve the overall performance of the actors and reconcile change and pleasure to work?We chose to perform a historical longitudinal research on a management method: Socio- Economic Approach of Management (SEAM) from 1984 in organizations based on theoretical concepts (management tools, organizational resilience, socio-economic theory), cross interviews (leaders, practitioners, actors) and the professional experience of the author.We define the conditions for the studied sustainable method (SEAM) but also a generalization to other management methods. The duration of life of a management method depends on the achievement of expected economic performance, of the behavior of the leader, of the incrustation of the method in the company and of the anticipation of expectations of the actors.

O estudo da gestão de projetos voltado a empreendimentos de infraestrutura ainda é incipiente no Brasil. Entretanto, esse assunto tem grande importância para o crescimento econômico nacional, para a indústria da construção civil, para a gestão e políticas públicas, e para o bem-estar da população. A eficiência da gestão desses empreendimentos, e do alcance dos resultados esperados, tem relação direta com as influências do contexto a que estão submetidos e das diversas partes interessadas envolvidas em seu ciclo de vida. O objetivo desta pesquisa é analisar aspectos do contexto dos empreendimentos de infraestrutura, o papel e influência das principais partes interessadas envolvidas, e estudar a aplicabilidade de métodos de gestão de projetos existentes e em uso no mercado, a fim de auxiliar na melhoria do desempenho desses empreendimentos por meio de planejamento, monitoramento e controle mais eficientes. Usando uma abordagem qualitativa de estudo de caso, esta pesquisa examina dois casos de empreendimentos de infraestrutura de grande porte na Região Metropolitana de São Paulo. A revisão bibliográfica realizada propicia a fundamentação teórica e, também, traz dados de casos que já foram analisados em estudos anteriores, corroborando com os resultados desta pesquisa. Como resultado, foram criadas 14 recomendações que auxiliarão os gestores de projetos e suas equipes a pensar e avaliar quais as melhores maneiras de fazer uma gestão de projetos mais eficiente e segundo as especificidades e necessidades de cada empreendimento. As recomendações abordam assuntos relacionados ao contexto dos empreendimentos de infraestrutura, aos aspectos da gestão pública, aos métodos de gestão de projetos, e dá atenção especial às principais partes interessadas envolvidas nesse tipo de empreendimento. / The project management study for infrastructure projects is still incipient in Brazil. However, this issue is of great importance for national economic growth, for the construction industry, for public management and public policies, and for the well-being of the population. The efficiency of the management of these projects, and the achievement of the expected results, is directly related to the influences of the context to which they are submitted and of the various stakeholders involved in their life cycle. The objective of this research is to analyze aspects of the infrastructure projects´ context, the role and influence of the main stakeholders involved, and to study the applicability of existing project management methods used in the market, in order to help improve the performance of these projects through more efficient planning, monitoring and control. Using a qualitative case study approach, this study examines two cases of large infrastructure projects in the Metropolitan Region of São Paulo. The literature review provides the theoretical basis and also brings data from cases that have already been analysed in previous studies, corroborating with the results of this research. As a result, 14 recommendations have been created that will help project managers and their teams think and evaluate the best ways to manage projects more efficiently and according to specific needs of each project. The recommendations address issues related to the context of infrastructure projects, aspects of public management, methods of project management, and pay special attention to the key stakeholders involved in this type of project.

The thesis is dealing with the methods of management of an enterprise and its information system. The main goal of this thesis is to depict the ties of those methods. The other goals are derived from the main one. They are structuring management methods and evaluating the appropriateness for managing IT in the small and medium enterprise. The first step for thorough mapping of the ties is structuring the methods into clearly defined approaches. The criteria gained from the systematic approach to enterprise are used for the analysis of the management methods. The mainly used management methods which have the impact on operational activity and distinct innovative character enter the analysis. In the next chapter, the basic ties of the approaches to the department of business informatics, information system and to the methods of business informatics are set. Subsequently the outputs relevant to business informatics management are extracted. The main contribution of the thesis lies in the systematic approach to methods of management which enables further research of ties to information system and its management. The second more concrete contribution lies in basic definition of the conclusions for the needs of business informatics.