Background: The number of small and medium-sized enterprises has been increasing and has gradually become the main part of economic development over years. However, it is challenging for them to compete in the fast-changing business environment, especially with the changing demands of their stakeholders. In order to control and improve business processes, Management Control System is important for monitoring each process while Performance Measurement System, as an essential part, is a good way of managing goals and targets and help companies improve. Since the business process is closely related to stakeholders, it is necessary to study how small and medium-sized enterprises manage their stakeholders’ expectations to improve their use of performance measurements and control business processes. Findings: We have selected two small and medium-sized enterprises in Kronoberg County in Sweden for our case study. We have found that our research model based on literature is well explained more in detail in practice. Based on the literature, we identify that key stakeholders for small and medium-sized enterprises are basically primary stakeholders, including customers, suppliers, employees, owners/shareholders and community. Performance Measurement System can be used and developed by managing these stakeholders’ expectations. After collecting empirical data, we have discovered that competitors or other companies have an impact on the use of Performance Measurement System as well. Small and medium-sized enterprises also have several important stakeholders to consider and they try to develop and improve Performance Measurement System by managing their stakeholders’ expectations from different perspectives. Results: It is important for small and medium-sized enterprises to find out what their main stakeholders are first before they can manage their expectations. After identifying key stakeholders, different aspects of these stakeholders need to be considered. For instance, employees’ capability of working need to be measured and they have a big impact on Performance Measurement System use and development, especially in small and medium-sized enterprises. Suppliers and customers situations need to be considered since they may come from different regions or countries where there are political issues. Therefore, risks of doing business require enterprises to be flexible and react quickly. Managing these aspects regarding stakeholders is crucial for developing and improving Performance Measurement System in small and mediumsized enterprises.

O trabalho apresenta reflexões sobre a importância de um sistema de custos baseado em atividades (ABC) para a sobrevivência e desenvolvimento de pequenas e médias empresas industriais brasileiras no ambiente competitivo atual. A pesquisa possui um caráter exploratório. Através da análise das características dessas empresas, sua estrutura gerencial e a sua escassez de recursos, e dos benefícios e restrições do ABC, que é um sistema de custos adotado cada vez mais pela empresas de grande porte mas com pouca divulgação entre as pequenas e médias; são realizadas reflexões sobre a importância de um sistema de custos mais adequado as mudanças ocorridas nos últimos anos como diminuição do ciclo de vida dos produtos, aumento da diversidade dos produtos e intensificação dos investimentos em tecnologia. Mudanças que proporcionaram o aumento dos custos indiretos, que é a categoria de custos causadora de distorções no sistema de custos tradicional. / The work has exploratory character, based in bibliography research. It shows reflections about the importance of a management cost system, the Activity-Based Costing (ABC), for survival and development of Brazilian industrial small and medium enterprises in the actual competitive environment. Through the analysis of the characteristics of those companies (their managerial structure and their shortage of resources) and the benefits and restrictions of ABC (that is a cost system adopted more and more by the big sized companies but with little popularization between the small and medium ones), reflections are accomplished on the importance of a cost system more appropriate for changes happened in the last years as decrease of the cycle of life of the products, increase of the diversity of the products and intensification of the investments in technology. Changes that provided the increase of the indirect costs, the type of cost responsible for distortions in the traditional cost system.

Os Sistemas de Informação do Gerenciamento de Projetos (SIGP) tem se destacado no ambiente de Gerenciamento de Projetos por suas vantagens e benefícios. Apesar de não ser suficiente para garantir o sucesso do projeto, fornece aos gerentes de projetos o apoio na aplicação das técnicas de planejamento, controle das atividades e suporte na tomada de decisão. Os SIGP não impõem limites às empresas, pelo contrário, criam alternativas de modo que o desafio passa a ser a escolha adequada que é oposta à escolha correta da solução tecnológica. Quando uma solução tecnológica é adequada, supõe-se que ela tem alguma utilidade real para a empresa. Este trabalho tem como objetivo estudar empiricamente como as empresas selecionam os SIGP por meio de estudo multicaso, utilizando-se de pesquisa qualitativa, de caráter descritivo e exploratório. O estudo envolveu três empresas com mais de 10 anos de experiência em GP, as informações foram coletados por meio das entrevistas e questionários. Os resultados do estudo mostram que a lógica da seleção de SIGP proposta pela literatura diverge com as práticas das empresas estudadas e estes entre elas. Uma das explicações das divergências entre as empresas, tanto no processo de seleção como no uso dos SIGP encontra-se no grau de maturidade da empresa, características do projeto e necessidade dos usuários. A filosofia de seleção do SIGP nas empresas com maior nível de maturidade é mais de prevenção do problema, já nas empresas com baixa maturidade é mais focado nos sintomas de problema (funcionalidades). Empresa com maior grau maturidade usa SIGP high-end e empresas com baixa maturidade usam SIGP low-end. No entanto, o grau da importância do SIGP é menor nas empresas com maior nível de maturidade. O nível da maturidade e a complexidade dos projetos influenciam a forma como é feita a seleção de SIGP e o uso das funcionalidades de SIGP é limitado em função das necessidades da empresa. / Project Management Information Systems (PMIS) has been highlighted in project management environment for its advantages and benefits. While not enough to ensure success of the project, provide project managers with decision making support for planning, control activities, applying techniques and decision making. The PMIS do not impose limits on companies. By contrast, create alternatives so the challenge becomes the right choice, as opposed to choosing the correct technology solution. When a technological solution is appropriate, it is assumed that it has any real use for the company. This paper aims to examine empirically how companies select the PMIS through multicase study, using qualitative research, descriptive and exploratory. The study involved three companies with over 10 years experience in Project Management, information was collected through interviews and questionnaires. The study results show that the logic of selection of PMIS proposed by literature differs with the practices of the companies studied and these between them. One explanation of the differences between the companies, both in the selection process as the use of PMIS is the maturity of the company, project characteristics and needs of users. Philosophy selection of PMIS in companies with higher maturity level is more than preventing the problem, since the companies with low maturity is more focused on symptoms of problem (features). Company with high maturity uses high-end PMIS and low maturity companies use low-end PMIS. However, the degree of importance of PMIS is shorter in businesses with a high level of maturity. The level of maturity and complexity of projects influence how the selection of PMIS is made and use the features of PMIS is limited depending on the needs of the company.

How shall a business adapt its management control systems when learning machines enter the arena? Will the control system continue to focus on humans aspects and continue to consider a learning machine to be an automation tool as any other historically programmed computer? Learning machines introduces productivity capabilities that achieve very high levels of efficiency and quality. A learning machine can sort through large amounts of data and make conclusions difficult by a human mind. However, as learning machines become even more complex systems, they introduce an uncertainty not previously considered by automation tools. The algorithms can make their own associations, and the automation engineer will no longer know exactly how a learning machine produces its outcome. What is the motive for a learning machine’s decision? A learning machine in this context becomes more human-like compared to the older generation of automation computers. This thesis concludes that most contemporary Management Control System principles are relevant when deploying machine learning, but some are not. A Management Control System must in contradiction to a historically programmed computer, consider multiple human-like aspects while controlling a deployed learning machine. These conclusions are based on empirical data from web-articles, TED-talks, literature and questionnaires directed to contemporary companies using machine learning within their organizations.

Frågeställning: Vad motiverar ICA Gruppen respektive MAXI-butikerna till hållbarhetsarbete och hur skiljer sig deras hållbarhetsmål åt? Hur integreras ICA Gruppens hållbarhetsarbete i de olika MAXI-butikerna? Vilka strategier kännetecknar ICA Gruppens och MAXI-butikernas hållbarhetsarbete? Syfte: Syftet med uppsatsen är att beskriva samverkan mellan ICA Gruppens och mellansveriges handlarägda MAXI-butikers hållbarhetsarbete. Metod: Denna kvalitativa uppsats med en abduktiv ansats, baseras på primärdata från fem separata intervjuer med chefer från fyra olika MAXI-butiker och en hållbarhetsansvarig på ICA:s huvudkontor. Förutom intervjuer har vetenskapliga artiklar med relevanta teorier, forskningsrapporter inom hållbarhetsarbete och adekvat litteratur studerats. För att utvärdera resultatet, har det empiriska materialet analyserats genom kodning. Slutsats: Både ICA Gruppen och MAXI-butikerna har ekonomiska såväl som filantropiska incitament för hållbarhetsarbetet. Det som skiljer dem åt är att butikernas hållbarhetsarbete främst sker i dess närmiljö med konsumenten i åtanke medan ICA Gruppen vill göra en insats för världen. Genom dialog och demokratiska processer sätts gemensamma mål upp. Det finns riktlinjer och olika digitala verktyg samt coacher för att hjälpa butikerna i arbetet. I butikerna sker hållbarhetsinitiativen mer spontant än hos ICA Gruppen. Där är arbetet mer långsiktigt och strategiskt med en tanke på hur varumärket kan stärkas. / Research questions: What motivates ICA Gruppen and the MAXI stores for their sustainability efforts and how do their sustainability goals differ? How do the sustainability efforts of ICA Gruppen integrate throughout the Maxi stores? What strategies characterize the sustainability efforts of ICA Gruppen and the MAXI stores? Purpose: The purpose of this paper is to describe the interaction between ICA Gruppen and the independent MAXI stores of central Sweden, concerning their sustainability efforts. Method: This qualitative study with an abductive approach is based on primary data from five separate interviews with corporate managers of four MAXI stores and one of the CSR managers at the head office of the organisation. In addition to the interviews, scientific articles on relevant theories, research reports on sustainability efforts, and adequate literature have been studied. In order to evaluate the results, the empirical data has been analysed by coding. Conclusion: Both ICA Gruppen and the MAXI stores have financial as well as philanthropic incentives for their sustainability efforts. What differs is that the CSR efforts of the stores take place in the immediate vicinity of the customer, while ICA Gruppen wants to make an effort for the world. Through dialogue and democratic processes, common goals are set. There are guidelines and various digital tools as well as coaches to assist the stores. The stores’ CSR initiatives take place more spontaneously than at ICA Gruppen, where the work is more long-term and strategic, with a view on how the brand can be strengthened.

Magister Public Health - MPH / The Zimbabwean government recognizes the critical role laboratories play in ensuring the health of the nation. Well-resourced and functioning laboratories are the sine qua non of effective diagnosis, treatment and clinical monitoring of medical problems such as HIV/AIDS, tuberculosis and malaria. In Zimbabwe, frequent unavailability of essential laboratory reagents and consumables have been reported but less well-reported are the factors associated with these "stockouts" at medical laboratories. Applying qualitative research methodologies, this study sought to explore the bottlenecks to the availability of laboratory consumables at state-owned medical laboratories in Harare Province. Semi-structured interviews were used to elicit stakeholders' perspectives and experiences with regard to the availability of laboratory consumables. These were complemented by observation of procurement, supply and distribution processes and individual follow-up interviews in 7 facilities where medical laboratory scientists were purposively selected. Rigour was ensured through data-source triangulation, provision of thick descriptions of the setting, maintaining an audit trail and transcribing data verbatim. Data analysis identified recurring themes and key suggestions made by respondents. A complex web of economic, human resources and supply chain factors affect laboratory commodity availability in Harare. Salient factors negatively affecting commodity availability included inadequate funding, human resources, poor communication and coordination among stakeholders, lack of transport, long lead times and limited inventory management skills. A comprehensive approach to resolving the challenge is warranted through advocating for more funding, complementing donor efforts on staff retention, improved coordination and collaboration among stakeholders and re-designing the laboratory supply chain. Further research would assist in determining ways of efficiently utilizing the limited available resources.

The diploma thesis is about management control system. The first part contains the analysis of the subject, the factors, components and tools of management control. In the second part is about the difference of management control in profit and non-profit organizations.

This thesis presents a comparison of the two urban systems in Dublin and Bratislava with regard to the organization of transport and traffic management, fleet composition and fare. Aims to show the different approaches to the concept of public transport and progression, which in recent years the city has achieved.

The presented diploma thesis deals with calculation as the main tool used to manage company's value chain with emphasis on use in costing system. First chapters of the thesis define basic terms, principles and costing methods. After company's introduction in the opening of the analytic part of the thesis, actions managers undertake and techniques they use to control costs will be reviewed. Further, a cost analysis throughout the value chain will be performed. The performed systems analysis will result in formulation of conclusions and recommendations. The aim of the thesis is to build a desirable structure of management information system generating financial as well as other types of information that will assist managers in controlling the production process, achieving different purposes and making qualified decisions. First, I will suggest approach changes, suitable steps and measures that will restructure the information system so that it will provide managers with adequate information about costs throughout the value chain. Further, I will recommend appropriate costing techniques and other management tools that will help to improve the quality of cost management. It will also contribute to build up the financial strength and competitive advantage of the company in long term. The content of the analytic part is not public because access to sensitive and confidential information might adversely affect the company's business.

The purpose of this diploma thesis was to build a management information system for a given microenterprise and to implement it successfully. This thesis aims to assess the risks, costs and benefits of the information system and to provide recommendations for analogous projects of the information system implementation in the future. The thesis is divided into two parts, theory and case study. The former summarises the most important fact on management information systems in general, the latter introduces the given microenterprise and pursues the process from building of the system to its implementation in the enterprise. Microsoft Access, database management system, proved to be a good solution for building an information system for the enterprise. The thesis delivers the following results: the information system itself, costs and benefits evaluation and the set of recommendations for similar projects. The main contribution of this thesis consists in the focus on microenterprises and in the real example pursued in the second part of the thesis.