Uppsatsen utgår från resultatet av Holmen AB:s medarbetarenkät Holmen Inblick 2011 i vilken 55 till 65 procent av cheferna uppgav att de känner sig delaktiga i mål, budget respektive verksamhetsplan. Enkätens resultat avviker från ledningens önskade utfall, vilket i uppsatsen omnämns som ett styrglapp.Studiens syfte är att analysera vad som orsakar ett styrglapp genom att klarlägga varför och till vilken grad chefer i Holmen är medvetna om, och kan påverka, mål, budget och verksamhetsplan. Genom att förstå detta kan de åtgärder som krävs för att reducera styrglappet identifieras av koncernledningen. Studien avgränsas till att analysera hur organisationens struktur, kontroll och kommunikation påverkar styrglappet.I studien används en kvalitativ intervjumetod där 17 chefer på två bruk i Holmens koncern har intervjuats individuellt. Därtill intervjuades platschefen för respektive bruk samt Holmens HR-direktör. HR-specialister har även bistått med information.Studien visade att Holmens chefer till låg grad är medvetna om innehållet i mål, budget och verksamhetsplan. Färre har möjlighet att påverka styrverktygen, där påverkan på budget är lägst. Resultatet skiljer sig mellan de två bruken. Medvetenheten och inflytandet är minst bland chefer i produktionen. Den låga delaktigheten beror på brist på formalisering kring hur arbetet med mål, verksamhetsplan och budget ska gå till. Den decentraliserade organisationens maktstruktur försämrar förutsättningarna för koncernledningen att centralt kontrollera utformningen av arbetet med styrmedlen på olika bruk. Avsaknaden av en effektiv kombination av skriftlig, muntlig och elektronisk kommunikation ökar också styrglappet.Till sist, kan enkätfrågans utformning ha haft en betydande inverkan på hur cheferna har svarat, då det saknades en definition av ordet delaktighet. Negativa enkätsvar kan också ha varit ett sätt att uttrycka missnöje över något annat.

This study addresses the importance of cost accounting and performance evaluation for organizations. Further, this study explains the purposes of cost accounting and performance evaluation. The chosen method is a single case study which investigates how product costing is made within a food manufacturing company, called Omega in this study. Interviews have been an important tool for collecting data; data used to create a snapshot of Omega’s current operations. Cost concepts, cost allocation methods, and performance evaluation theories are presented and later compared with the snapshot of Omega. Dissatisfaction concerning product costing in Omega was first expressed by a business unit manager. Search revealed that the issue concerning product costing was not a problem per se; instead it was a symptom of a more fundamental issue. The more fundamental issue is Omega’s cost accounting and financial performance evaluation used throughout the organization. Omega evaluates its business units using financial operating results measures based on information from its cost accounting system. Uncertainty within Omega has been observed concerning a performance measure called operational result. Search has revealed that the business units within Omega do not have the ability to control costs upon which they are evaluated, and further that all costs are not relevant for business unit performance evaluation. Three cost categories for cost accounting have been constructed with the purpose of serving as a base for financial performance evaluation. Treating costs differently based upon their characteristics enables organizations to form a well-functioning financial performance evaluation system which can lead the organization in the right direction. Ultimately, a well-functioning financial performance evaluation system enhances motivation and commitment in business units as well as it gives the top management a correct performance indicator.

Between 1813 and 1825 the Boston Manufacturing Company built a textile factory in Waltham, Massachusetts. Their factory is known for many important firsts in American industry, including the first commercially viable power loom, one of the first vertically integrated factories, and one of the first join stock financed manufacturing concerns. This successful factory became the direct model for the large textile mills built along the Merrimack River and elsewhere, iconic locations of American post-colonial industrialization. This dissertation looks at the early development and success of the Boston Manufacturing Company from a geographical perspective. It argues that in order build a successful factory, the company, its managers, and its workers, had to transform their "place": a notion that I investigate from an economic-geographical and anthropological point of view, moving from site, to landscape, to geographic networks. On these grounds, I show how the logic of the factory's development was both embedded in and shaping the emerging structures surrounding it, and how, in turn, the company’s later move to Lowell as one of the iconic industrial sites depended on its having successfully learned the business of "place-making" in its foundational Waltham decade. / History of Science

Baigiamajame magistro darbe vykdomas logistikos tarpininko veiklos didinimo stambioje gamybinėje įmonėje tyrimas. Baigiamojo darbo pradžioje aptariamas tyrimo objektas: įmonių klasifikacija, logistikos tarpininkų vaidmuo atliekant krovinių gabenimą. Analitinėje metodinėje dalyje pateikiama esamos padėties analizė: pateikiami transporto paslaugų vertinimo veiksniai, mokslinės literatūros analizė. Analizuojami pagrindiniai logistikos tarpininkai, bei jų veikla. Pateikiami darbo tikslai, uždaviniai, bei taikoma metodika. Antrojoje darbo dalyje aprašomas atliktas tyrimas, pateikiami rezultatai, kuriais remiantis pateikiamos išvados bei pasiūlymai gamybinėms įmonėms, kaip sumažinti logistikos sąnaudas ir didesnį dėmesį skirti pagrindinei veiklai. Darbą sudaro: įvadas, analitinė-metodinė bei eksperimentinė-tiriamoji dalys, darbą apibendrinančios išvados ir pasiūlymai. / In this master thesis the research on activity of logistics broker in a large manufacturing company is carried out. Thesis starts with the object of the research: classification of companies, role of logistics brokers in transportation of goods. The analytical part analyses the current situation: factors for assessment of transport services are determined, the literature for the research is analysed. The main logistics brokers and their activity is analysed. The objectives are stated, tasks determined and methodology described. The research that is carried out is described in the second part of the thesis, the results are shown, conclusions and proposals are made to manufacturing companies on how to lower logistics costs and to concentrate on main activity. Thesis consists of introduction, analytical and project parts, conclusions and proposals.

Thesis (M.S.)--Ohio University, June, 1995. / Title from PDF t.p.

The diploma thesis focuses on finding ways to increase the performance of a selected manufacturing company by the use of benchmarking. The thesis applies theoretical knowledge from literature to the practical level by using analyses. Based on these analyses there are made proposals that contribute to the increase of a business performance.

Diploma work focuses on the application of logistics in a real manufacturing enterprise. Theoretical chapters define terms like logistics, logistic chain and describe individual segments in the logistic chain from developing, purchasing, manufacturing process to warehousing and distribution. Company Indoorcycling Group is introduced in the third chapter. The company deals with production of stationary bicycles and their accessories. After the characterization of the company, individual logistic processes are analyzed. According to detection of problems in the logistic chain, various solutions for the optimalization are suggested.

The subject of this diploma thesis is the business plan for the establishment of a manufacturing company. The company will operate mainly in the food industry. Thesis is divided into three parts, namely theoretical, analytical and practical. The theoretical part describes the theoretical data related to the preparation of the business plan, the analytical part is dedicated to analysis of the state and practical part contains own suggestions in several variants.

The goal of this thesis is to analyze ABB EPDS internal data and use them for automation of administrative a reporting tasks, mainly in the department of project management. Used methods and technologies are chosen with consideration of corporate environment with associated restrictions and requirements for security. Outcome of this thesis is to create complex tool that can automate employees’ everyday tasks in pleasant interface which can be maintained in long-term both from technical and knowledge point of view.

The thesis is dealing about order development thru manufacturing concern. By manufacturing concern was chosen a company Presiza, which is oriented on a production of building parts mainly from aluminium section. The thesis is divided to three main parts. The first part is devoted to a theoretical knowledges and is processed on the base of a special literature. The second part is dealing of a Presiza company analyse, of hers external and internal environs with a specialization on an order development thru the concern. In the last part is suggested a solution which is directed to improvement of the whole process.