Submitted by Mariana Dornelles Vargas (marianadv) on 2015-05-28T19:38:08Z No. of bitstreams: 1 analise_processo.pdf: 4833608 bytes, checksum: 44324b393958b01c87ee362f1bf51872 (MD5) / Made available in DSpace on 2015-05-28T19:38:08Z (GMT). No. of bitstreams: 1 analise_processo.pdf: 4833608 bytes, checksum: 44324b393958b01c87ee362f1bf51872 (MD5) Previous issue date: 2011 / Nenhuma / Este trabalho aborda um estudo de caso efetuado em uma empresa multinacional, do ramo metal mecânico, fabricante de equipamentos de bens de capital destinados à construção e à pavimentação de rodovias. A pesquisa consiste em analisar a condução do processo de desenvolvimento de novos produtos - DNP -, identificar as lacunas e propor melhorias para aumentar a sua eficiência e eficácia. O incremento de eficiência e eficácia permite às empresas a busca pela vantagem competitiva no mercado em que atuam por: i) redução de desperdícios, de custos no produto e processo, e de tempo de lançamento do produto, sendo mais rápido do que o da concorrência; e ii) incremento de tecnologia e maturidade no desenvolvimento de novos produtos. Para que fosse possível avaliar o processo de DNP, estabeleceu-se uma estrutura hierárquica que norteia o referencial teórico apresentado, subdividida em projeto e produto. Com relação a projetos, aborda-se a importância do gerenciamento de projetos organizacional, estabelecendo-se a inter-relação entre gerenciamento de projetos, gestão da mudança e aprendizado organizacional. Com relação a produtos, aborda-se o referencial teórico sobre processos de desenvolvimento de produtos, cujas principais características são apresentadas, bem como sua evolução, desde o processo sequencial até os processos contemporâneos. Esse referencial teórico é de suma importância no estudo deste caso para que seja efetuado o diagnóstico do estado atual do processo de DNP, identificar as lacunas e a fragilidade desse processo, além de propor melhorias para o estado futuro. O método de pesquisa utilizado consiste de pesquisa qualitativa, representada pela aplicação de questionários com perguntas objetivas e descritivas, e execução de reuniões de grupo de foco e observação direta. O período de análise do processo ocorreu entre julho de 2007 e dezembro de 2010. A coleta de dados da pesquisa foi realizada entre julho e dezembro de 2010. Como conclusão, foram evidenciadas 18 oportunidades de melhorias de dimensão estratégica, tácita e operacional, e identificadas 8 perdas no fluxo do processo de DNP. Foram apresentadas sugestões de melhorias para aumento de eficiência e eficicácia no processo. / This paper discusses a case study carried out in a multinational company, industry, metal mechanic, a maker of equipment for capital goods for construction and road paving. It is to examine how it is being conducted the process of new product development, NPD, identify gaps and propose improvements to increase efficiency and effectiveness of that. Increased efficiency and effectiveness of this process allows companies to seek competitive advantage in working for 1) reduction, waste, product and process costs, reduced time for product launch, this faster than the competition, and 2) an increase of technology and maturity in developing new products. To enable it to evaluate a NPD process established a hierarchical structure that guides the theoretical framework presented. This is divided into project and product. With regard to projects is discussed the importance of project management organization which establishes the interrelation between project management, change management and organizational learning. With regard to products is discussed on the theoretical development processes of products, which are arepsentadas their main characteristics and evolution from the sequential processes to contemporary. This important theoretical contribution in the case study to make the diagnosis of the current state of the NPD process, this being identified gaps and weaknesses and propose improvements to the future state. The research methodology consists of qualitative research through the application of questionnaires with objective and descriptive exedcução of focus group meetings and direct observation. The period of analysis of the process is considered from July 2007 to December 2010. The implementation of the research was conducted between July 2010 to December 2010 to collect data. As a conclusion were found 18 opportunities for improvement with a strategic dimension, tacit and operational, identified the eight losses in the flow of the companys NPD process and made suggestions for improvements aimed at increasing their efficiency and effectiveness.

Takeuchi與Nonaka (1986)的研究指出，新產品對利潤的貢獻由七十年代的四分之一提升至八十年代的三分之一；Haas(1989)則指出，在美國的製造業中，有40%的營收來自新產品的銷售，32%的利潤亦來自於新產品的貢獻新產品對利潤的貢獻；而國內相關研究也有類似的結果。雖然新產品的開發上市對公司的貢獻如此大，但相對上，新產品的失敗率也相當高；Booz，Allen 與 Hamilton(1982)估計消費品失敗率約30%，工業品約為40%；Edgett等(1992)調查在英國的本土與日本廠商，發現英國廠商的新產品失敗率為45.7%，日本為40.2%，並認為產品的失敗率三十年來沒有明顯的改善，若從創意的產生到上市評估，則失敗率更高(須滕文德，民80)。新產品發展過程之管理為新產品成功的重要因素之一，但過去文獻多僅及於新產品發展過程之完整性，對於新產品發展過程之資源配置的研究較少，影響資源配置型態之因素為何？以及資源配置型態與新產品發展績效之關係為何？此關係又將受那些情境因素影響？即為本研究的主要動機。 經由文獻探討後，本研究將影響新產品發展過程資源配置之因素分為四大類：產品的創新性、新產品策略、組織規模、環境因素。除研究新產品發展過程資源配置之影響因素外，綜合其他學者之研究，發現資源配置與新產品之績效有顯著的關係存在，故本研究亦將延續此一主軸，更進一步發掘資源配置與各影響因素之配合對新產品發展績效之衝擊。 由於本研究所研究之部份主題牽涉公司之商業機密，且資源投入之衡量需由相當經驗之主管人員填答，因此本研究將採用便利抽樣之方式，尋求有意願配合之廠商，進行本研究之問卷調查。總計發出348份問卷(包括郵寄與親自發放)，實際回收167份問卷，去除資料填答不全之無效問卷35份，實際有效問卷為132份，回收率為38%。 本研究以新產品發展過程之資源配置的結果進行分群，經由集群分析後，可區分為三種不同的資源負荷集群：「市場資源負荷型」、「技術資源負荷型」、「製造資源負荷型」。然後再以因素分析，從新產品策略、組織資源及環境因素此三大類可能影響因素、19題問項中，萃取出7個因素，再分析此七因素及產品創新性之影響。 研究發現，影響新產品發展過程之資源配置型態的因素則包括：「產品創新性」、「市場需求的成長與規模」、「新產品策略」、「產品特性」、「可用研發資源」及「競爭優勢」。「組織資源」及「新產品開發成本」對資源配置型態並無顯著影響。由此結果可發現，組織資源的多寡並非資源配置決策者所考慮的主要因素之一，反而應該是組織資源的配置決策過程或決策的組織等組織特質較有可能影響資源的配置。 本研究以資源配置型態為自變數，以整體績效為應變數進行分析，結果發現「市場資源配置」型態的新產品發展績效明顯高於「製造資源配置」，而「技術資源配置」型態的新產品發展績效則介於其中，檢定結果並不顯著。而此一關係又受到下列情境因素的影響：「產品創新性」、「產品特性」、「競爭優勢」及「新產品開發成本」。 第一章　緒論……………………………………………………...……1 第一節 研究背景與動機……………………………………….……1 第二節 研究目的……………………………………………….……5 第三節 研究前題與研究範圍………………………………….……7 第四節 研究限制……………………………………………….……9 第二章 文獻探討………………………………………………...…..11 第一節 新產品之定義………………………………………….…..12 第二節 新產品發展過程……………………………………….…..17 第三節 新產品發展過程資源配置………………………………..30 第四節 新產品發展績效……………………………….…………..37 第五節 新產品策略……………………………….………………..42 第六節 影響新產品發展過程之資源配置因素……………….…..46 第三章 研究設計……………………………….……………….…..53 第一節 研究架構……………………………….…………………..53 第二節 變數定義、變數衡量與問卷設計…………………….…..55 第三節 研究假設……………………………….…………………..65 第四節 研究對象與資料分析方法………………………………..72 第四章 研究發現--影響新產品發展過程資源配置之因素………..76 第一節 回收問卷基本資料分析……………………………….…..76 第二節 問卷之信度與效度分析……………………………….…..79 第三節 新產品發展過程資源配置型態…………………………..81 第四節 影響新產品發展過程資源配置因素之分析………….…..85 第五節 新產品發展過程資源配置型態與影響因素之關係….…..91 第五章 研究發現--資源配置型態與發展績效之關係……………106 第一節 資源配置型態與發展績效之關係…………………….…107 第二節 影響資源配置與新產品發展績效關係之因素……….…109 第六章 結論與建議……………………………….……………..…119 第一節 研究發現……………………………….…………………119 第二節 理論與實務涵意……………………………….…………129 第三節 對後續研究之建議……………………………….………132 參考文獻……………………………….…………………………..…135 附錄一 問卷……………………………….……………………..…148 附錄二 個案……………………………….……………………..…153 附錄三 附表……………………………….……………………..…166 / The contribution of new product is more and more important for the growth of company today, but the rate of failure of new products is at least 30% (Booz, Allen and Hamilton, 1982; Edgett et al., 1992). There-fore, the management of new product development (NPD) process must be devoted more attention. There were many researches discussing NPD process, but it's hard to find out the researches regarding the resources allocation of NPD process. Resources allocation is a important part of implementation of new product strategy. This study identifies three type of resources allocation of NPD process: Market-resources-load, Tech-nology-resources-load, Manufacturing-resources-load. In addition, the factors influencing the choice of the type of resources allocation includes: the degree of innovation of new product, the growth and the size of market demand, new product strategy, features of new product, available R&D resources, relative competitive advantage. According to the evaluation of respondents, the performance of Market-resources-load resources allocation is better than others, but this relation is contingent under different situations such as the degree of innovation of new product, features of new product, relative competitive advantage, the cost of developing new product.

本研究以兩構面「技術知識的特質」和「知識創新管理」探討台灣母公司與大陸子公司間之新產品專案進行方式。以技術知識的特質分類中之技術知識的複雜度、技術知識的可分割程度、技術知識的外顯程度、技術知識的標準化程度和技術知識的路徑相依度，研究台灣母公司和大陸子公司合作進行專案，其中著重在專案內知識管理流程和技術特質間的相關性探討，在兩岸合作的專案中主要以台商直接投資大陸的廠商為個案內容，也就是進行於台灣母公司和大陸子公司間的專案。 　　而所探討的產業為資訊硬體產業，在產業中個案的選擇考量以廠商產品種類集中、專案產品與企業業務內容一致、投資大陸時間長和廠商在產業內為領先廠商為主，選擇廠商業務內容有資訊儲存設備、資訊產品精密零組件、電腦輸入裝置、電腦鍵盤、LCD背光板和數據機等六個個案，為個案分析的主體。 　　研究所得的結論為「技術知識複雜度會影響專案團隊的異質性」、「技術知識可分割程度影響兩岸之間合作模式」、「技術知識可分割程度會影響專案溝通進行方式」、「技術知識外顯程度會影響專案知識在兩岸間的交付模式」、「技術知識外顯程度會影響專案負責人所具備的知識背景」、「技術知識標準化程度會影響知識的主要來源」、「技術知識路徑相依度與大陸子公司技術能耐有關」、「資訊硬體產業內中小企業投資大陸主要受兩股力量的影響，其中一股拉力來自人工成本的考量，另一股推力來自企業客戶的壓力」等。 　　並依研究結論提出具體建議，對產業界提出針對投資的外部環境和廠商內部組織運作上兩方面，在投資外部環境上有「掌握大陸經營環境的變化」、「善用大陸的資源」、「重視產業互動和加強廠商互助」等，在廠商內部組織運作上有「廣泛的吸收資源網路中的知識並引進不同背景的員工」、「建構資訊管理系統有效儲存知識」、「利用知識技術的可分割性，建立企業的競爭優勢」、「有效運用組織內部成員意見，促進產品知識創新」等具體建議。 / This study discussed how the characteristics of technological knowledge influence the knowledge management, including input, adsorption and integration, storage, and circulation via NPD project in Taiwan and Mainland China. Furthermore, the purpose of this study was to discuss the following topics: 　　1. How does the knowledge transfer via NPD project from Taiwanese company to China subsidiary company? 　　2. What characteristics of technological knowledge do the NPD projects have in Taiwanese company and China subsidiary company? 　　3. What is the relationship between the characteristics of technological knowledge and NPD project knowledge management? 　　According to the analyses of six cases in computer manufacturing industry, the study has generated the following conclusions: 　　1. The complexity of technological knowledge characteristics can affect the composition of team members. 　　2. The segmentation of technological knowledge characteristics can affect the model of cooperation in the project in Taiwanese company and China subsidiary company. 　　3. The segmentation of technological knowledge characteristics can affect the communication style in the project. 　　4. The explicitness of technological knowledge can affect the model of project transfer. 　　5. The explicitness of technological knowledge can affect the background of project leader. 　　6. The standardization of technological knowledge can affect the input of knowledge. 　　7. The relative technology ability in China subsidiary company can affect the path dependency of technological knowledge. 　　8. Two driving forces influence the investment in computer manufacturing industry in Mainland China, one is customer's suggestion, the other is labor costs.

Background: The needs of the consumers seem to develop at the same rate as the technology advancements and put more pressure on firms to produce new and innovative products at a faster pace. Research has shown that external sources can have a significant effect on the firms’ innovation performance, but the results are partial contradicting and more research is needed. Purpose: Investigate customer and supplier involvement in product innovation in Swedish manufacturing firms. Delimitations: The study was carried out to manufacturing firms in Sweden, as Swedish firms are the most innovative in Europe at this point in time. Only large and medium sized firms were under investigation as larger firms are more eager to innovate than smaller firms. Method: The research had a deductive quantitative approach. The data was collected through a questionnaire sent out by e-mail and 124 firms participated in the study. After assessing validity and reliability, the hypotheses were tested by multiple and single regression analysis. Conclusions: Firms that strives to improve their new product development process should seize their customer’s knowledge and use it to co-develop new products. Another important factor was to use lead users, as these will improve the innovativeness even more than “ordinary” customers. The study found no support for early supplier integration in the new product development process.

This thesis examines product innovation processes in small established enterprises. The research questions are: (1) what motivates small established enterprises to innovate, (2) how do small established enterprises perform product innovation, and (3) how do small established enterprises manage resource scarcity in their product innovation processes? To answer the research questions, a multiple case study approach was chosen with three small established enterprises as cases and different product innovation processes as embedded units of study. The data collection method used was observation during a period of five months, complemented by interviews and secondary data. Product innovation in small established enterprises seems to be motivated by solving existing customers’ problems and the need for a sustained steady cash flow. A steady cash flow is also found to be a prerequisite during the product innovation processes. Product innovation seems to occur when there is a risk of decreased cash flow and/or when existing customers can be satisfied with new products that increase their loyalty so as to secure future sales, cash flow, and the enterprise’s survival in the long run. Promising innovation ideas alone do not result in product innovation. An innovation idea must also have supportive existing customers for product innovation to occur. Product innovation processes in the studied small established enterprises are found highly context dependent, intertwined in operational processes and made possible by a small organic organization and closeness to existing customers. The product innovation processes are further found to follow a flexible and informal overall scheme optimized for decreasing market and technology uncertainty and risk, dealing with resource scarcity, and facilitating fast and easy commercialization to avoid or moderate dips in cash flow. The design processes within the innovation processes can be linearly structured or cyclical and experimental, depending on the experienced novelty. To manage resource scarcity during the product innovation processes, the studied small enterprises used many different bootstrapping methods in combination. These methods can be divided into three categories according to their overall functions: for using existing resources more efficiently, for increasing resources and to secure a fast payback on resources invested in NPD. The studied small enterprises were due to their resource scarcity further found to favor an innovation strategy, only involving new products done with known technology and targeting existing markets. This way to innovate, which creates new products in a resource-efficient way that are accepted by the enterprises’ existing markets, seems to prevent unsuccessful product innovation, while at the same time excluding technologically radical innovation and innovation targeting new markets. / <p>QC 20140102</p>

Final master work consists of 62 pages, 9 figures, 11 tables, 40 sources of literature, lithuanian language. Key words: tax, taxation, principles, the burden of taxation, tax rate, tax shield, tax-free income, tax object, tax subject. The object of researching is income tax. The subject of researching is analysis and improvement of income tax. The aim of the work is to explore the essence, necessity and functions, to analyse taxable principles and purposes of the income tax in order to make suggestions how to improve and perfect them. The purpose of the work: 1. to survey tax doctrine and show why tax is needed; 2. to do the analysis of income tax and the burden of taxation; 3. to make suggestions how to improve income tax. The methods of research: in combining methods of analysis (monographic, statistic, logical, horizontal and vertical analysis ) and means (comparicon, graphical) to present suggestions how to improve the Tax of Personal Income.

Made available in DSpace on 2010-04-20T20:51:20Z (GMT). No. of bitstreams: 3 154937.pdf.jpg: 21751 bytes, checksum: 368da5f727409c22cbac72a42fbee48e (MD5) 154937.pdf: 977672 bytes, checksum: 718f8bf3b0738007ff2d0934c3a71f69 (MD5) 154937.pdf.txt: 390263 bytes, checksum: ea1a305f22b0ab25798fb12b60f41224 (MD5) Previous issue date: 2006-02-07T00:00:00Z / The present scenario is marked by intensive information and networks, besides rapidly technology evolution and globalization effects. Moreover, the continuous raise of competition has consequences such as hard product and services differentiation based on costs and quality. This is an opportunity for new products introduction processes and politics as an important source of value as well as profit. There are several examples of companies that have had great success mainly due to products or services innovations. The purpose of this research is the study of financial institutions, particularly the analysis of retail banks in Brazil and their product (and service) development processes. These financial institutions, as well as Brazilian banking industry, has suffered several and significant transformations in recent years. The banking industry has an important role at Brazilian scenario, with positive rates of assets and profit growth in last years. This banking industry picture presents a rare chance of studies in this area. On this way, the authors elaborated an exploratory research based on a multiple case studies methodology. The study used a sample of six retail banks answering with 50% of this industry in Brazil. In order to analyze these cases, some classic conceptual models concerning new product development was used, as well as some theoretical references regarding the intensive information and network aspects of Brazilian retail banking industry. Applying this conceptual background on these case studies, the authors were able to understand and map the product development process, as well as their stages. The analysis still made possible the comprehension of underlying subjects to the main theme that appeared along the study. / O cenário que se desenha é fortemente marcado pela informação intensiva e pelas redes, além de evolução acelerada da tecnologia e globalização. Além disso, o contínuo aumento da competição tem tornado mais difícil a diferenciação com base em custos ou qualidade, gerando uma oportunidade para que a introdução de novos produtos se destacasse e se transformasse em uma fonte de ganhos competitivos. Vários são os exemplos de empresas que tiveram (e têm) sucesso em grande medida através de inovações em seus produtos ou serviços. O propósito desta pesquisa é o estudo de instituições financeiras, particularmente a análise de bancos de varejo no Brasil e seus respectivos processos de desenvolvimento de produtos e serviços. As instituições financeiras, do qual o setor bancário brasileiro faz parte, têm sofrido grandes e significativas transformações nos anos recentes. Este segmento possui expressiva participação no cenário nacional, apresentando taxas positivas de crescimento de ativos e lucros nos últimos anos. Esse cenário de intensas mudanças apresenta uma rara oportunidade de estudos nessa área. Dessa maneira, conduziu-se uma pesquisa de cunho exploratório que fez uso de estudos de casos múltiplos. Utilizou-se uma amostra de seis bancos que respondem por cerca de 50% do segmento no país. Para a análise dos casos, utilizaram-se alguns modelos conceituais clássicos a respeito de desenvolvimento de novos produtos, além de referências acerca do cenário em que a amostra está imersa. Pela aplicação deste arcabouço aos estudos de casos, mapeou-se o processo de desenvolvimento de produtos, bem como suas etapas. A análise possibilitou ainda a compreensão de questões subjacentes ao tema principal que surgiram ao longo do trabalho.

Ce travail de thèse a pour thème le co-développement de nouveau produit avec les fournisseurs.Nous proposons une méthode d’analyse des dysfonctionnements liés à ce type de conceptiondite « collaborative » qui permet d’en améliorer la pratique. Ce travail s’appuie sur des études decas réalisées au sein de l’entreprise Somfy, des interviews menées au sein de 10 entreprises etune étude quantitative menée avec l’Université de Twente. A partir de la littérature et des étudesde cas, nous proposons une liste des dysfonctionnements puis une classification de ces derniersen 5 classes selon le cycle de vie de la collaboration client/fournisseur. Puis, une analysequantitative d’impact des dysfonctionnements sur la performance projet via une enquête estproposée pour généraliser les résultats des études de cas. Le résultat final de cette thèse est unoutil d’analyse de risques en co-développement avec les fournisseurs développé avecl’entreprise Somfy et inspiré de la démarche AMDEC. Cet outil permet, en début de projet de codéveloppement,d’identifier les dysfonctionnements potentiels les plus critiques de façon àmettre en place un plan d’action adapté. / This thesis is focused on collaborative development of new products with suppliers. A method toanalyze failures linked to this type of development is proposed and enables to improve thispractice. This work is based on case studies carried out at Somfy Company, on interviews carriedout with 10 companies and on a quantitative study carried out with the University of Twente.From a literature review and our case studies, a list of failures is proposed followed by a failuresclassification in 5 classes following the customer/supplier collaboration lifecycle. Then, aquantitative impact analysis of the failures on the project performance via a survey is proposedto generalize the case studies’ results. The final result of this thesis is a risk analysis tool appliedto collaborative development with suppliers developed with Somfy and inspired by the FMEAapproach. This tool enables, at the beginning of a collaborative development project, to identifythe most critical potential failures in order to set up an adapted action plan.

The rapidly evolving global market scenario raised multiple challenges for an organization such as: change in customer needs and lifestyle, increased competition, compulsion to enter into new markets, pursue to innovate and so on, which raises an additional challenge for organization to sustain and succeed. In order to meet these multiple challenges, continuous New Product Development (NPD) turns out to be one of the essential tasks for any organization to improve market share, profitability and to succeed. In this scenario, a new product portfolio with best mix of new projects that ensures strategic alignment, balance of portfolio and improves organizations’ potential gain is compulsion. However, From the literature, it is observed that, ‘As nearly half of initial NPD ideas occur informally or without a specific goal, even a best performing organization requires a major improvement in the decision making process of Project Evaluation and Selection (PES)’. This emphasizes the significance of decision on Project Evaluation and Selection (PES) of NPD. Additionally, huge investments and resources need to be employed based on decision that is taken at PES phase of NPD. Thus PES turns out to be a crucial and essential phase of New Product Process (NPP). All these stated aspects of this challenging and crucial strategic decision of PES provoke for the requirement of an efficient management system and decision making model. In the literature the management system and decision making processes for formulation of portfolio is termed as “New Product Portfolio Management (NPPM)”. Though various researchers have been focusing on this particular issue of improving NPPM Performance, from the analysis of literature, to the best of our knowledge, it is observed that no one has identified or considered an exhaustive list of possible evaluative dimensions while taking the decision on PES of NPPM (PES-NPPM). This thesis makes an attempt to address this research gap, and the scope of this study is pertained to three sectors of manufacturing industry, namely, Automotive, Electronics and Machine Tools. Accordingly, the main objective of this thesis is “ In order to achieve this particular objective the following sub-objectives, methodologies, and analysis are carried out. For this purpose, first and foremost analysis of literature on PES is carried out. Accordingly, five evaluative dimensions are identified for PES-NPPM and they are: (i) Strategic Fit; (ii) Portfolio-Innovation Balance; (iii) Risk-Uncertainty Estimation; (iv) Cost-Revenue Estimation and (v) Optimized Resource Allocation. Furthermore, it is observed that, there is no study considering all the five evaluative dimensions simultaneously for PES-NPPM either to analyze their impact on performance of NPPM or to develop a decision making model. Thus, we are addressing a new problem configuration in the area of PES-NPPM. Additionally, though the requirements of multi-criteria models for PES-NPPM is discussed both in academic and practioners points of view, the real demonstration of the applicability of multi-criteria models are given a scant treatment in the literature. . By the end of the achieving this objective, we identified five distinct evaluative dimensions which are used in different combinations for PES-NPPM. Further, for measuring each of these five evaluative dimensions, we identified 23, 11, 15, 10, and 18 measurement variables respectively. Based on the evaluative dimensions considered in this study, a framework work is proposed for PES-NPPM. Due to the limitation of empirical evidences on considering the identified evaluative dimensions and respective measurement variables towards the proposed initial framework for PES-NPPM, another exploratory study: a case study method is carried out. In addition to the process of triangulation, the case study approach is carried out to understand (a) significance and nature of the identified measurement variables of all the five evaluative dimensions for PES-NPPM, and (b) real-life practices in decision making process of PES-NPPM and to identify the requirements of decision making tools. Accordingly, 12 case studies (4 each) from three manufacturing sectors, considered in this study, are conducted. Further, 12 case study reports are prepared and inferences are drawn. The inferences drawn are verified by conducting an individual brain-storming session with 3 academicians and 4 practitioners. The detailed analysis of the 12 case study reports endorsed the necessity of considering all the five identified evaluative dimensions in the proposed framework for PES-NPPM. In addition, the case study analysis revealed some of the variables originally considered for measuring the evaluative dimensions are not really the measurement variables, whereas those variables are expected to impact the decision making environment of PES-NPPM (or) NPPM Performance. Further those non-measurement variables are classified into (a) Characteristic Variables of PES-NPPM, and (b) Moderating variables for NPPM. Based on this, case study analysis identified 8 characteristic variables and 8 moderating variables. This specific observation resulted to analyze further the existing literature in order to identify if there exist any additional variables which impact decision making environment of PES-NPPM (or) NPPM Performance. Thus, from the analysis of literature and case study analysis 17 characteristic variable and 13 moderating variables are identified. Additionally, For this purpose, Partial Least Square – Path Modeling (PLS-PM) (or) regression analysis is conducted depending upon type of variables with 104 observations (representing 34, 39, and 31 observations of the three sectors respectively) to analyze the relationships between characteristic and moderating variables on decision-making environment of PES-NPPM and NPPM Performance respectively. From case study analysis, it is observed that the decision making tool required should provide: (a) ability to incorporate judgmental scores along with financial and other quantitative metrics, (b) ability to attain a balance of portfolio and consider interactions among project, and (c) ability to provide alternatives and rank the alternatives. In addition to the observation drawn from the case study analysis on the need of MCDM based tool(s), analysis of the literature is carried out to verify the same. As this problem scenario considers both quantitative and qualitative data for the development of a decision making tool, an appropriate technique/methodology needs to be employed. Based on analysis of literature and the case study reports, this study proposes an integrated Data Envelopment Analysis and Balanced Scorecard (DEA-BSC) model for individual PES. Further, the proposed DEA-BSC model is extended for evaluation of new product portfolio. In the process of formulation of new product portfolio, first, every new product project is evaluated with the proposed integrated DEA-BSC model. Second, an algorithm is designed to generate alternate portfolios with the selected set of efficient new product projects. Then, DEA-BSC model is employed to evaluate the generated portfolios. At this step, an accumulation functions are proposed which considers interactions among projects. These accumulation functions determine the overall input and output of the portfolio along with interactions involved. Accordingly, the proposed integrated DEA-BSC model for portfolio evaluation is expected to result in a balanced portfolio with profitable new product projects. In addition, the workability of the proposed integrated DEA-BSC model is demonstrated by developing a suitable numerical example. Finally, a sensitivity analysis is carried out on proposed DEA-BSC model to analyze the robustness of the results. In summary, this thesis examined a problem of decision making of NPPM. Further, this problem was retained with main focus on PES phase. Accordingly, the major contributions of this thesis are as follows: Identified an exhaustive lists of evaluative dimensions: (i) Strategic Fit; (ii) Portfolio-Innovation Balance; (iii) Risk-Uncertainty Estimation; (iv) Cost-Revenue Estimation and (v) Optimized Resource Allocation. Also identified the significance of these five dimensions in case of PES-NPPM. In addition, all the five evaluative dimensions are considered simultaneously for development of a multi criteria decision making tool for PES-NPPM. Identified the required measurement variables for each of the evaluative dimensions, considered in this study, that are essential for PES, and analyzed their influence on performance of NPPM. Identified and analyzed characteristic and moderating variables that influence decision making environment of PES-NPPM and performance of NPPM respectively. Identified the requirements of a decision making tool for PES-NPPM and developed an integrated DEA-BSC model for PES. To the best of our knowledge, the proposed integrated DEA-BSC model is considered to be the first hybrid model applied to PES-NPPM. Furthermore for implementing the proposed DEA-BSC model, an algorithm is proposed in this study and this is expected to assist decision maker for selecting the right set of projects for new product portfolio with higher development potential, profitability and minimize the associated risk. Identified possible project interactions caused due to external or internal factors and accordingly proposed an accumulation function to capture these interactions. Proposed an algorithm for formulation of new product portfolio and accordingly proposed a detail step-by-step procedure for implementation of the proposed integrated DEA-BSC model. Though this study analyzes the impact of characteristic variables on decision-making environment of PES-NPPM, we limit to link this impact to DEA-BSC Model. In this study, an attempt is made to capture the moderating effect on NPPM Performance, but this study limits to link this moderating effect in proposed DEA-BSC model. Finally, the validation of the workability of proposed DEA-BSC model is limited to the numerical example considered in the study and not to the real-life problems scenarios.

Abstract The importance of product development in companies has increased, as competition in many industries has turned global and product life cycles have become shorter. Despite the rich literature and the significance of product development in businesses, many organisations still struggle to develop products that meet market and customer needs. Furthermore, product development for a large number of international customers involves various stakeholders with conflicting needs. Thus, product development is increasingly complex to manage. This doctoral dissertation aims to improve the outcome of product development by clarifying the factors that initiate product development in companies, the relations of different external and internal stakeholders to these drivers, and how the needs of key stakeholders are obtained. The study focuses on the early product development phases of new product development (NPD) intensive companies that are based in Finland, but have major international operations and large customer bases. The research was carried out by collecting and analysing data from companies representing product development practices in both business-to-business (B2B) and business-to-consumer (B2C) markets. The experiences of managers across different industries are utilised. This dissertation adopts a qualitative research approach, and surveys and interviews are utilised as the main data collection methods. This dissertation shows that many significant drivers for product development exist in companies. In addition, these drivers differ significantly between projects, companies, and even individuals. Based on the results, companies should clarify their product development drivers and align them among the relevant stakeholders to enhance the decision-making and focus of product development efforts. The study also reveals the relations between different external and internal stakeholders and the product development drivers, and the key stakeholders for the individual drivers. The results indicate that companies should identify the most important stakeholders based on the project drivers and allocate managerial attention appropriately. As expected, the research findings support previous studies by identifying customers as the most important external stakeholders in product development. On the other hand, the significance of product management among internal stakeholders is highlighted in the results. This dissertation indicates that companies should enable product management to lead collaboration with stakeholders close to customers in product development projects. The role of product management involves leading customer definition, representation, and customer needs identification for R&amp;D. However, product management must also collaborate with many customer-related stakeholders in product development efforts. The main implication of this dissertation is a new managerial framework that, if successfully implemented, can significantly enhance product development outcomes by providing appropriate focus on customers and reducing unnecessary complexities through the clarification of the project drivers, the key stakeholders, and customer needs. / Tiivistelmä Tuotekehityksen merkitys yrityksille on kasvanut globaalin kilpailun ja tuote-elinkaarien lyhentymisten myötä. Lukuisista tutkimuksista ja tuotekehitystoiminnan tärkeydestä liiketoiminnalle huolimatta useilla organisaatioilla on edelleen haasteita kehittää markkinoiden ja asiakkaiden tarpeita vastaavia tuotteita. Lisäksi tuotekehityksessä isolle, kansainväliselle, asiakaskunnalle on mukana useita erilaisia sidosryhmiä, joiden tarpeet ovat ristiriidassa keskenään. Tämän takia tuotekehityksen johtamisesta on tullut entistä monimutkaisempaa. Tämä väitöskirja pyrkii parantamaan tuotekehityksen tulosta selventämällä tekijät, jotka ovat syynä tuotekehityksen aloittamiseen yrityksissä, erilaisten ulkoisten ja sisäisten sidosryhmien suhteet näihin tuotekehitysajureihin sekä miten tärkeimpien sidosryhmien tarpeet selvitetään. Tutkimus keskittyy tuotekehityksen alkuvaiheisiin Suomessa toimivissa yrityksissä, joilla on voimakas panostus tuotekehitykseen ja lisäksi merkittävää kansainvälistä toimintaa sekä suuri määrä asiakkaita. Tutkimus tehtiin keräämällä ja analysoimalla tietoa yritysten tuotekehityskäytännöistä sekä tuotantohyödykemarkkinoilla että kuluttajamarkkinoilla. Tietoa kerättiin myös eri teollisuudenaloilta. Tämä väitöskirja perustuu laadulliseen tutkimukseen ja tutkimusaineiston keräämisessä on hyödynnetty kyselytutkimuksia sekä haastatteluita. Tämä väitöskirja osoittaa, että yritysten tuotekehitykseen löytyy useita merkittäviä ajureita. Tämän lisäksi nämä ajurit eroavat merkittävästi projektien, yritysten ja jopa yksittäisten henkilöiden välillä. Tulosten perusteella yritysten pitäisi selvittää, mitkä ajurit ovat niiden liiketoiminnan kannalta olennaisimpia ja tarkentaa niitä tuotekehityksen päätöksenteon ja painopisteen parantamiseksi. Tutkimus paljastaa myös ulkoisten ja sisäisten sidosryhmien suhteet tuotekehitysajureihin sekä tärkeimmät sidosryhmät yksittäisille ajureille. Tulokset osoittavat, että yritysten pitäisi tunnistaa tärkeimmät sidosryhmät projektien ajureiden perusteella ja ottaa ajurit huomioon sidosryhmäjohtamisessa. Tutkimuksen löydökset tukevat aikaisempia tutkimuksia osoittaen asiakkaiden olevan tärkein ulkoinen sidosryhmä tuotekehityksessä, kun taas sisäisistä sidosryhmistä nousee esille tuotehallinta. Tämä väitöskirja osoittaa, että yritysten tuotekehitysprojekteissa tuotehallinnan tulisi johtaa asiakkaita lähellä oleviin sidosryhmiin liittyvää sidosryhmäyhteistyötä. Tuotehallinnan tehtäviin kuuluu asiakkaan määrittely, edustus ja asiakastarpeiden tunnistaminen. Tuotehallinnan pitää myös tehdä yhteistyötä useiden asiakkaisiin liittyvien sidosryhmien kanssa tuotekehityksen aikana. Tämä väitöskirja tarjoaa uuden johtamisen viitekehityksen, joka oikein toteutettuna voi parantaa merkittävästi tuotekehityksen lopputulosta. Projektin ajurien, tärkeimpien sidosryhmien ja asiakastarpeiden selventäminen varmistaa oikeanlaisen keskittymisen asiakkaisiin ja vähentää tarpeettomia monimutkaisuuksia tuotekehityksessä.