Purpose; this thesis is purposed to investigate Strategic Management Accounting and Control process in supporting Sustainable Integration between Strategic Supplier Relationship Management processes and Strategic Customer Relationship Management processes. Methodology; based on the purpose, the study has conducted a literature review of presenting theories to define Sustainable Integration, Strategic Management Accounting and Control process, Strategic Supplier Relationship Management process, and Strategic Customer Relationship Management process. Furthermore, the study defined how Sustainable Integration can be accomplished, which tools, techniques, and procedures are suited for supporting Sustainable Integration, and how controlling process supports the Sustainable phenomenon between business processes. The reasonable methods of conducting qualitative and exploratory studies have been employed to handle empirical gathering data by interviews with strategic business process managers in industrial Swedish Manufacturing cases. Then the data has been analyzed in a Within-case analysis and Cross-case synthesis following by interpretation and implications. Using the regressive method and advanced method, the study sent the manuscript to interviewees and went back from results to theory to add observed and found out knowledge to the theory. Findings; the study found out that Sustainable Integration is accomplished by supporting and controlling processes of harmonized and continuous flows of information, product, technology, and financial resources through strategic close inter-organizational relationship which are conducted by Strategic Management Accounting and Control process. Sustainable and competitive tools, techniques and procedures are employed to support the Sustainable Integration phenomenon between strategic sub-business processes in case of SSRM and SCRM processes. Various levels of Sustainable Integration regards the extent of harmonization and close long-term relationship are occurred based on openness, innovativeness, trust, commitment and transparency between industrial manufacturing Swedish companies. Developed and reconfigured Strategic Management Accounting and Control process supports Sustainable Integration by the aim of achieving Sustainable Competitive Advantages and Sustainable Sourcing.

Any business management process involves a relevant risk management process whereas proper integration of risk management process following the lean guidelines can result in an efficient risk management process. This is a vital advantageous character for successful companies of this era. However, in real world business, many cases have been observed with different types of hidden wastes associated with their risk management process. These wastes act as obstacles to create value for their customer.Hence, the need for an integrated risk management process enabled with a lean perspective is growing in all levels of business and industry. Lean management and risk management process are in close interaction whether we see it or not. There would be two options ahead of organizations. First option is to ignore this mutual relationship between lean management and risk management process and the other option is to try to understand this interaction in detail with a continuous effort to make it more efficient. This conscious approach to the issue can turn into an efficient integration in successful cases. Integration process towards having a lean risk management is a tricky journey that requires proper understanding of the issue among the associated people and smart strategic decision making along with proper tactical knowledge and know-hows. In the current thesis work, we have tried to apply lean philosophy in order to recognize the wastes and non value added activities. This integration process starts with recognizing the context of risk management in a target organization. It is critical to recognize the risk management process steps because it is necessary to analyze the process steps one by one. Importance of following the flow principle of lean philosophy is a must in order to attain to a streamlined progress in the work. Consequently eight typical lean wastes should be identified in the relevant risk management process steps. In order to be able to eliminate the identified non value added activities, lean tools would be applied at this stage of the work. In other words, the root causes to the process wastes would be tracked down with the aim of eliminating or reducing them.Through proper application of lean tools in the integration process, we would get to a level of improved effectiveness and efficiency in our organization. In a comprehensive lean risk management integration strategy, the future state of risk management process would be drawn following lean principles with an eye on extension work for developing the lean risk management policies throughout the supply chain. This lean extension program is a key to catch hidden synergies in risk management process of the whole supply chain. Inbuilt KPIs and process metrics would be the proper provision for enabling the organization be in a state of continuous thrive for perfection.Applications of lean principles make a quick response enterprise with proper level of flexibility which results in an aware personnel attitude in a lean risk management working environment. Mixing the factor of improved internal efficiency with our risk management process, would help us have a better control over our associated risks. The result to this integration work would be a lean organization with continuously growing voracity to make improvements to the status of lean risk management process.

The supplier relationship manager is one of the eight business processes of Supply chain management. There have been many researches carried out about the supply chain processes integration. However, a lack of theory has been noticed on the integration of the supplier relationship management process and no research has coped with a case study of the integration of this process between the manufacturer and its first upstream tier. The lack is also consequent when studying the obstacles to the supplier relationship management integration in Swedish construction equipment companies.

This dissertation deals with identification, classification and efficiency assessment in general and is later on applied to Wüstenrot - Building and Loan Association, a.s. Process is the core unit of the procedural type of Organization Management. Therefore, the Building and Loan Asociation defines the key processes and proceeds to the process mapping at the selected detail level. In the first place, this concerns the corporational detail level. Secondly, processes of Customer Satisfication are elaborated. These processes make a synergic effect and cause most valuable benefits providing the fact they are controlled. This means the Corporation Management has to reflect to the outcomes of the Process Efficiency Assessment. Every single process is described from the current situation point of view. Subsequently, proposals are made to improve its efficiency assessment.

The purpose of the research was to assess the strategic management process of a water utility in South Africa. The research focused on Midvaal Water Company, a section 21 water utility based in South Africa, North West Province town of Klerksdorp. The objectives of the study were; (a) to assess the organisational level of knowledge when it comes to SMP, (b) to determine different perceptions with regards to SMP between management and employees, (c) to determine the organisational profiles (age, gender, educational qualifications, race and employment type). Literature review was conducted covering the South Africa water framework paying particular attention to different role players and legislative framework governing the sector; the latter included the strategic management process of a water utility as applied in the Midvaal Water Company context. The research approach was quantitative methodology, which involved distribution of questionnaires as part of field work in the water utility. Questionnaires were analysed through statistical approach, and further linked back to the problem statement. The questionnaires were also tested for Validity and reliability which was found to be acceptable. The results indicate that there is a correlation between strategic management process and organisational results. The results also provide interesting relationships between variables that can be explored further. In conclusion successful implementation of strategy requires both leadership and employee commitment. More effort needs to be put in place to ensure that there is an understanding of company values mission and vision. As part of the succession planning the water utilities should consider succession planning as a tool to develop future leaders, by identifying future potential leaders and involving them in the strategy crafting process can help in creating a pool of competent future leaders that will contribute to the well being and sustainability of the water utility. / MBA, North-West University, Potchefstroom Campus, 2015

The purpose of the research was to assess the strategic management process of a water utility in South Africa. The research focused on Midvaal Water Company, a section 21 water utility based in South Africa, North West Province town of Klerksdorp. The objectives of the study were; (a) to assess the organisational level of knowledge when it comes to SMP, (b) to determine different perceptions with regards to SMP between management and employees, (c) to determine the organisational profiles (age, gender, educational qualifications, race and employment type). Literature review was conducted covering the South Africa water framework paying particular attention to different role players and legislative framework governing the sector; the latter included the strategic management process of a water utility as applied in the Midvaal Water Company context. The research approach was quantitative methodology, which involved distribution of questionnaires as part of field work in the water utility. Questionnaires were analysed through statistical approach, and further linked back to the problem statement. The questionnaires were also tested for Validity and reliability which was found to be acceptable. The results indicate that there is a correlation between strategic management process and organisational results. The results also provide interesting relationships between variables that can be explored further. In conclusion successful implementation of strategy requires both leadership and employee commitment. More effort needs to be put in place to ensure that there is an understanding of company values mission and vision. As part of the succession planning the water utilities should consider succession planning as a tool to develop future leaders, by identifying future potential leaders and involving them in the strategy crafting process can help in creating a pool of competent future leaders that will contribute to the well being and sustainability of the water utility. / MBA, North-West University, Potchefstroom Campus, 2015

The merger integration process in one of the most critical stages of the deal, and getting a good price is important, but not as important as making sure the deal works. There have been several theses discussing the merger process as well as the importance of post-merger integration, focusing on culture melding or financial system synergy. This study focuses on the post merger integration process of a subsidiary of MNC in Taiwan. The parent company in the past few years have acquired two MNCs and experienced two large global scale integration processes in which the Taiwan subsidiary followed the HQ directives to undertake acquisition integration of the two acquired firms’ local subsidiaries. The integration of two other local subsidiaries provides a rare opportunity to investigate the post-acquisition process occurred in a MNC context. The finding throws light on the post-acquisition process at the subsidiary level and how the process related to the parent’s global strategy of merger and acquisition. All three subsidiaries involved are mainly marketing and sales organizations. Therefore, this study would focus on the integration of marketing and sales functions. This study chose the case study research methodology because the pharmaceutical industry is the industry the research is most familiar with and there is no other case, either a subsidiary or a company, having experienced similar M&A. The researcher found the case company-subsidiary is a unique one, because of the two M&A it experienced, presenting a rare opportunity for studying M&A at subsidiary level. The case study approach investigated deeply the two complete M&A integration process. The case study approach relies on researching the parent and subsidiary history, academic literature on M&A, and in-depth interview with key executives of the subsidiary to identify key activities and decision points in the whole integration process. The research discovers that successful melding of cultures and integration of product management helps post-acquisition growth, and organizational learning played a key role in utilizing the first M&A experience to accelerate the subsequent merger-integration activities. Key words: Merger/ Acquisition, Post-merger integration, Product management process / The merger integration process in one of the most critical stages of the deal, and getting a good price is important, but not as important as making sure the deal works. There have been several theses discussing the merger process as well as the importance of post-merger integration, focusing on culture melding or financial system synergy. This study focuses on the post merger integration process of a subsidiary of MNC in Taiwan. The parent company in the past few years have acquired two MNCs and experienced two large global scale integration processes in which the Taiwan subsidiary followed the HQ directives to undertake acquisition integration of the two acquired firms’ local subsidiaries. The integration of two other local subsidiaries provides a rare opportunity to investigate the post-acquisition process occurred in a MNC context. The finding throws light on the post-acquisition process at the subsidiary level and how the process related to the parent’s global strategy of merger and acquisition. All three subsidiaries involved are mainly marketing and sales organizations. Therefore, this study would focus on the integration of marketing and sales functions. This study chose the case study research methodology because the pharmaceutical industry is the industry the research is most familiar with and there is no other case, either a subsidiary or a company, having experienced similar M&A. The researcher found the case company-subsidiary is a unique one, because of the two M&A it experienced, presenting a rare opportunity for studying M&A at subsidiary level. The case study approach investigated deeply the two complete M&A integration process. The case study approach relies on researching the parent and subsidiary history, academic literature on M&A, and in-depth interview with key executives of the subsidiary to identify key activities and decision points in the whole integration process. The research discovers that successful melding of cultures and integration of product management helps post-acquisition growth, and organizational learning played a key role in utilizing the first M&A experience to accelerate the subsequent merger-integration activities. Key words: Merger/ Acquisition, Post-merger integration, Product management process

This study focused on identification of success factors of strategy implementation in retail branches of a bank. The objective of this study was to identify and investigate the possible factors which influence successful implementation of strategic plans in a retail banking environment. In doing so, establish various factors that inhibit successful strategy implementation and explore approaches or best practices that could be adopted to facilitate effective implementation of strategic decisions. The data was collected through questionnaires distributed to the branch managers of the institution. 153 respondents out of a population of 615 participated in the study. The results showed that understanding one’s local market, knowing your customer, communication, leadership, culture-strategy alignment, resources-strategy alignment, rewards and tactical plan are the top success factors of strategy implementation within branches of this bank. / Thesis (MBA)--North-West University, Potchefstroom Campus, 2013

Problems in healthcare are difficult to comprehend due to complexity, involvement of multiple stakeholders in decision making and fragmented structure of delivery systems. Major Problem Structuring Methods (PSMs) have been used to aid problem understanding which, in principle, can provide greater clarity to strategic problems and engage diverse decision makers using transparent representation that capture differing perceptions of problems. In reality, PSMs can be difficult in accurately representing problems, limited in highlighting improvement opportunities due to non-intuitive visual representations and requirements for facilitators and stakeholders to be experts in tools used. This research aims to address this gap by developing a framework, taking into account characteristics of healthcare delivery systems, advantages and limitations of PSMs with an aim of providing accurate and holistic representation of delivery workflow, so as to promote problem understanding in a rapid manner. The framework, termed CARE, first establishes nature of problem and a commonly agreed problem statement along with an understanding of stakeholder involvement and operating regulations. It then sets specific guidelines for data collection, representation, verification and validation from stakeholders and provides methodology for data analysis which allows facilitator insight into possible flaws in workflow. A case study approach is used to test effectiveness of CARE across two different healthcare settings, each involving a different nature of problem. Implementation of CARE leads to improved participation and ownership amongst stakeholders, ease of facilitation during individual or multidisciplinary meetings, intuitive and informative representation of workflow, minimized time and effort for implementation and minimized dependencies on learning new tools and terminologies. A post mortem indicates the positive impact of CARE on services rendered to the patients, leading to an increase in patient satisfaction and workflow efficiencies. The research concludes by noting the contributions and lessons learnt from this research for healthcare practitioners and possible future work.

<p>U radu se proučavaju osnovne karakteristike pristupa<br />menadžmentu ljudskih resursa i njihova povezanost sa<br />aktivnostima procesa menadžmenta ljudskih resursa i<br />elementima konkuretske prednosti sa ciljem kreiranja<br />modela kojim će organizacije biti u mogućnosti da<br />usklađuju pristupe, aktivnosti procesa i elemente<br />konkurentske prednosti.</p> / <p>Reserch paper explores the basic characteristics of the<br />human resources management approach and their<br />connection with the activities of the human resource<br />management process and elements of competitive<br />advantages in order to create a model that organizations<br />will be able to use in harmonizing approaches ,<br />activities, processes and elements of competitive<br />advantage.</p>