Esta tese aborda serviços cuja \"matéria-prima\" é o próprio cliente e que se diferenciam dos demais tipos de serviços por não apresentarem uma correspondência imediata entre produto e resultado. Ou seja, os resultados almejados - frutos de vários encontros entre o cliente e o seu fornecedor - ocorrem em um tempo posterior ao da ação efetuada. Em função dessas características e da ausência de uma terminologia própria, foram denominados de Serviços de Resultados Ulteriores (SRU). Considerando-se que os SRUs apresentam características específicas, que demandam práticas gerenciais diferenciadas, neste estudo procura-se compreender tal fenômeno sob o ponto de vista de gerenciamento de operações. Desse modo, o presente trabalho objetiva auxiliar as empresas de SRU - academias de ginástica, serviços sociais de inclusão no mundo do trabalho, cursos preparatórios para concursos, entre outros - a obterem um melhor desempenho. Para tanto, a pesquisa foi baseada na metodologia de estudo de múltiplos casos, e uma mostra de seis diferentes organizações pertencentes às categorias de serviços de massa ou lojas de serviços foi investigada. Os resultados da pesquisa de campo evidenciaram que estas empresas estruturaram um sistema de monitoramento e controle voltado para o relacionamento com os seus clientes, caracterizado por rotinas de acompanhamento dos resultados ulteriores almejados e das atividades realizadas pelo cliente, ao longo de um extenso ciclo de transações. Observou-se também a utilização de táticas que favorecem mais participação e envolvimento dos clientes nas atividades executadas. Verificou-se que aplicação de um sistema de monitoramento e controle bem estruturado afeta positivamente a eficácia dos SRUs, mas ela pode ser influenciada por fatores externos que fogem ao controle da empresa. Além disso, a pesquisa observou que a retenção de clientes é afetada pela capacidade desse sistema de monitoramento e controle apontar necessidades de ajustes e correções em seu processo de entrega de serviço, pois isso favorece benefícios de natureza psicológica e social, além de possibilitar a customização do serviço entregue aos clientes. / This thesis deals with services whose raw material is the customer itself and they differentiate from the others because they do not have an immediate correspondence between the output and the outcome. That is, the outcome is obtained after several service encounters. Due to the fact that this type of service has not been appropriately studied by the service operations management literature and due to the fact that they do not have a proper terminology, them they will be called Services of Posterior Outcomes (SPO). It is important to assert that SPOs presents specific characteristics that require differentiated management practices under the point of view of service operations management, so this thesis intends to help the SPOs companies by understanding how they can achieve better performances. The methodology of case research was used in multiple cases. Six different companies classified as service shop or mass services were analyzed. The field research pointed out that SPOs companies tend to implement a monitoring system oriented for customer relationship. This system is characterized by the presence of routines that monitors the outcomes and the activities carried by the customer on the service, throughout a cycle of transactions. Also, SPO companies use tactics for promoting customer participation and your interest in the services activities. It was verified that a greater presence of this system positively affects the effectiveness of these services, but it is necessary to weigh the influence of external factors that affects the accomplishment of this objective. Moreover, the research observed that the retention of customers is influenced by the capacity of this system to make adjustments and corrections in its process of service delivery, therefore this capacity promote the acquisition of relational benefits by the customers.

Este é um estudo no campo teórico da Gestão de Operações Internacionais - IOM (International Operations Management), visto que a globalização dos negócios enseja e justifica pesquisas na gestão de seus sistemas produtivos crescentemente globalizados. Interesse especial recai sobre a teoria das Redes Internacionais de Manufatura - IMN (International Manufacturing Network). Uma IMN é um sistema coordenado de fábricas interdependentes, dispersas pelo mundo, interno a empresas multinacionais e sob controle direto de seus gestores. Seus elementos organizacionais são a Configuração, composta da dispersão geográfica e do papel estratégico de cada fábrica; e a Coordenação, composta da governança e dos processos operacionais da IMN. Uma das lacunas de pesquisa em IMNs trata do constructo \"avaliação de desempenho\". Apesar de ela ser um processo de feedback que é central à coordenação e ao gerenciamento estratégico de IMNs, pouco tem sido investigado sobre suas características, propósitos e efeitos. Isto é, as pesquisas têm investigado apenas o desempenho (resultado) em si, e não como ele é apurado e avaliado. Ademais, IMNs evoluem, na sua missão e características organizacionais, para cumprir estratégias que são dinâmicas por natureza. Logo, supõe-se que mecanismos de coordenação, como a avaliação de desempenho, por alinhamento interno, devam evoluir junto. A maior contribuição e deliverable desta tese foi propor um modelo que descreva e explique como avaliar o desempenho de IMNs. Baseado nos campos de IOM e Desempenho Organizacional, sua montagem combinou os elementos organizacionais de IMNs com as condições necessárias e suficientes à existência da avaliação de desempenho em uma organização. Desse modo, o modelo do processo de avaliação de desempenho de IMNs buscou incluir e lidar com complexos aspectos das organizações, que advêm tanto da sua busca por soluções gerenciais transnacionais quanto das suas condições competitivas. O modelo do processo foi então verificado empiricamente quanto a sua congruência e utilidade. Dada a prevalência de análises contextuais, o método de pesquisa escolhido foi o estudo de caso. O trabalho de campo ocorreu em três multinacionais brasileiras, escolhidas para maior riqueza de dados, entre outros critérios, por terem diferentes tipos de IMN e serem de diferentes indústrias. Os dados, tanto qualitativos quanto quantitativos, foram coletados por levantamento documental e entrevistas em cada empresa-caso, sendo então analisados longitudinal e transversalmente. Como resultado, as evidências sugerem que o modelo do processo aqui proposto é uma ferramenta congruente e útil para descrever e explicar como ocorre a avaliação de desempenho de uma IMN. Ademais, a avaliação de desempenho parece ser mais importante e estruturada em multinacionais cuja IMN tem coordenação de viés global (gerenciamento centralizado) bem como a estratégia de manufatura tende a produção \"enraizada\" (interna), trazendo assim mais contribuição à coordenação e ao gerenciamento estratégico da IMN. O modelo do processo e os descriptive insights gerados nesta tese ensejam pesquisas futuras tais como um survey amplo para levantar como as multinacionais de diversos setores e países têm avaliado o desempenho de suas IMNs, ou uma pesquisa-ação que prescreva a implantação de completa avaliação de desempenho, alinhada a um tipo particular de IMN. Para a prática, os resultados podem encorajar gestores a revisar e incrementar a avaliação de desempenho de suas IMNs, para tirar maior proveito desse processo gerencial. / The main objective of this doctoral thesis is to propose a performance assessment process model for International Manufacturing Networks (IMN). Despite performance assessment being a feedback process that feeds IMN coordination and strategic management, little research has been done regarding its purposes, features and effects. Based on the fields of International Operations Management and Organisational Performance, the process model development combined the constituent elements of IMNs with the necessary and sufficient conditions for the existence of performance assessment in an organisation. A multiple case research, in three multinational companies from Brazil, verified empirically the process model\'s fitness and usefulness. Data collected from company reports and interviews with two corporate managers in each case were examined with within-case analyses and then cross-case analysis. Evidence suggests the process model is a valuable tool for describing how IMN performance assessment unfolds. Additionally, IMN performance assessment seems to have higher importance and structure in multinationals whose manufacture tends to be rooted (in-house) and globally coordinated (centralized management), thus contributing more to IMN coordination and strategic management. Future research includes a large sample survey in multinationals from diverse industries and countries, and a workbook-based research action to implement a full-fledged performance assessment, aligned to a specific type of IMN. Furthermore, this study\'s process model and descriptive insights may encourage managers to improve the performance assessment of their and therefore optimize its utilization.

This study highlights the difficulty for non-profit cultural organisations to measure and evaluate the performance of their operations. The goal was to suggest and test a model for performance evaluation that can be used by museums, more specifically it was developed for Swedish Museums. The theoretical framing of the study is Operations Management. With this being a practical and problem-solving research discipline, the pragmatic approach with Design Science research was chosen as the methodological foundation. Based on this strategy several research methods were used in the process of solving the problem and designing the model. Based on previous models for performance evaluation, with the adaptation to the setting of Swedish Museums a model was presented, tested and evaluated in the study. The study was delimited to the design phase and implementation was not part of the report. After having tested the model, a follow-up interview was conducted. In the interview, the test results were presented to a museum manager in order to validate that the model can be used as a tool for decision support and as a way to report non-financial results to stakeholders such as politicians or their representatives.

Agenda 2030 är en gemensam handlingsplan som tagits fram av Förenta Nationernas (FN) medlemsländer för att uppnå hållbar utveckling. Målsättningen är att de globala målen ska vara uppnådda till år 2030, men för att visionen ska bli verklighet krävs det att alla aktörer tar sitt hållbarhetsansvar. Därmed är det nödvändigt att företagen utvecklar nya verktyg och processer som bidrar till en hållbar utveckling. Tidigare forskning visar att implementeringen av hållbarhet i verksamhetsstyrningen är komplex, därför är det av betydelse att utveckla kunskapen kring implementeringen av Agenda 2030 hos en aktör som har ett betydande inflytande på den hållbara utvecklingen. Syftet med studien är att tydliggöra hur och varför banksektorn implementerar Agenda 2030 i verksamhetsstyrningen. Studiens teoretiska syfte är att visa hur incitamenten till CSR bidrar till en hållbar verksamhetsstyrning. Således avser studien att bidra till den kunskapsutveckling som är nödvändig kring bank-sektorns CSR-arbete för uppnåendet av de globala målen. För att uppnå syftet har studien undersökt fem olika banker i Värmland utifrån en kvalitativ forskningsansats. Med hjälp av tio semistrukturerade intervjuer har bankernas implementering av Agenda 2030 i verksamhetsstyrningen undersökts. Studien visar att incitamenten för att implementera hållbarhet och Agenda 2030 i verksamhetsstyrningen har förändrats. De mest centrala drivkrafterna för ett hållbart agerande är påtryckningar från intressenter, en fråga om överlevnad, erhållande av legitimitet liksom ett eget ansvarstagande. Vidare indikerar studien att Agenda 2030 till viss del är implementerad i banksektorns hållbara verksamhetsstyrning. De styrmedel som främst inkluderar Agenda 2030 är planering, cybernetisk styrning och administrativ styrning. Däremot används inte belönings- och bonussystem för att uppmuntra till ett hållbart agerande, utan studien visar snarare på att kulturstyrning bör användas för att påverka medarbetarnas beteende. För att hållbarhet och Agenda 2030 ska bli en del av kärnverksamheten är det därmed nödvändigt att utveckla och förändra kulturstyrningen. Studien visar att hållbar utveckling och uppnåendet av Agenda 2030 uppnås när företagens hållbarhetsarbete fortlöper och kontinuerligt förbättras. / Agenda 2030 is a joint action plan developed by the member states of the United Nations (UN), in order to reach sustainable development. The ambitions are that the Sustainable Development Goals (SDGs) should be reached by 2030, but everyone needs to work together to make that happen. Therefore, companies must develop new tools and processes to contribute to sustainable development. Previous research shows that the implementation of sustainability in the operations management is complex. Hence, it is of great importance to create knowledge about the implementation of Agenda 2030 for an actor that plays a significant part of the sustainable development. The aim of this study is to clarify how and why the banking sector implements Agenda 2030 in their operations management. The theoretical aim is to show how incentives of CSR contributes to sustainable operations management. Therefore, this study contributes to developing the knowledge necessary for the banking sector, in order to reach the SDGs through their work with CSR. To fulfill the purpose, five different banks in Värmland have been investigated through a qualitative research approach. Throughout ten semi-structured interviews, the implementation of Agenda 2030 in the operations management of the banks have been investigated. The study shows that the incentives for implementing sustainability and Agenda 2030 in the operations management have changed. The most crucial incentive for sustainable actions is instigations from stakeholders, a matter of survival, obtaining legitimacy as well as the company’s own responsibility. Further, the study indicates that Agenda 2030 is partly implemented in the banking sector’s sustainable operations management. The controls that mainly include Agenda 2030 are planning, cybernetic control and administrative control. However, rewards and compensations are not used in the banking sector to encourage sustainable actions. In this regard, cultural control should be used in order to affect the behaviour of the employees. For sustainability and Agenda 2030 to be a part of the core business, is it crucial to develop and change the cultural control. This study shows that sustainable development and achievement of Agenda 2030 are completed when the sustainability of the companies continually is improved.

Until recently, few technologies have been applicable to increase flexibility in the manufacturers’ assembly applications, but the introduction of industrial robots in collaborative assembly applications provides such opportunities. Specifically, these collaborative assembly applications present an opportunity to, in a fenceless environment, combine the flexibility of the human with the accuracy, repeatability, and strengths of the robot while utilizing less floor space and allowing portable applications. However, despite the benefits of industrial robots in collaborative assembly applications, there are significant gaps in the literature preventing their implementation. Based on this background, the objective of this work is to support the implementation of industrial robots in collaborative assembly applications. To fulfill this objective, this work included two empirical studies; first, an interview study mapped the attributes of industrial robots in collaborative assembly applications. Second, a multiple-case study mapped the critical challenges and enabling activities when implementing these collaborative assembly applications. The studies were also combined with literature reviews aiming to fill the theoretical gaps.  The work provides an implementation process with enabling activities that can mitigate critical challenges when implementing industrial robots in collaborative assembly applications. The implementation process shows enabling activities in the three first phases: pre-study, collaborative assembly application design, and assembly installation. These enabling activities are mapped to the 7M dimensions as a way to clearly show how they can support the implementation of industrial robots in collaborative assembly applications. The implementation process contributes to filling the identified gaps in the literature and provides practitioners with activities that managers could consider when implementing collaborative robots in collaborative assembly applications. Finally, this work suggests that future research could aim to validate the implementation process in a case study or investigate further the last two phases of the process. / Hittills har få tekniker kunnat öka flexibiliteten i tillverkarnas monteringsapplikationer, men introduktion av industrirobotar i samarbetande monteringsapplikationer öppnar upp för sådana möjligheter. Specifikt så presenterar dessa samarbetande monteringsapplikationer en möjlighet att, i en staketlös miljö, kombinera människans flexibilitet med industrirobotens precision, repeterbarhet och styrka men samtidigt nyttja litet golvutrymme och tillåta bärbarhet. Emellertid, trots fördelarna med industrirobotar i samarbetande monteringsapplikationer, finns det signifikanta gap i litteraturen som förhindrar dess implementering.  Baserat på denna bakgrund är syftet med detta arbete att stödja implementeringen av industrirobotar i samarbetande monteringsapplikationer.  För att fullfölja detta syfte inkluderade detta arbete två empiriska studier. Först, en intervjustudie som kartlagde attributen för industrirobotar i samarbetande monteringsapplikationer. För det andra, en flerfallstudie som kartlagde de kritiska utmaningarna och möjliggörande aktiviteterna för implementeringen av dessa samarbetande monteringsapplikationer. Studierna kombinerades också med litteraturstudier med målet att fylla de teoretiska gapen.  Detta arbete ger en implementeringsprocess med möjliggörande aktiviteter som kan mildra de kritiska utmaningarna under implementeringen av industrirobotar i samarbetande monteringsapplikationer. Implementeringsprocessen visar möjliggörande aktiviteter i de tre första faserna; förstudie, design av samarbetande monteringsapplikationer och monteringsinstallation.  Dessa möjliggörande aktiviteter är kartlagda mot 7M dimensionerna som ett sätt att tydligt visa hur dessa kan stödja implementeringen av industrirobotar i samarbetande monteringsapplikationer. Implementeringsprocessen bidrar till att fylla de identifierade gapen i litteraturen och ger till praktiker aktiviteter som ledare kan beakta vid implementeringen av industrirobotar i samarbetande monteringsapplikationer. Slutligen, detta arbete föreslår att framtida forskning syftar att validera implementeringsprocessen genom en fallstudie eller vidare undersöka de två sista faserna av denna process.

Management of Social Security Administration (SSA) has been challenged by the phenomena of overpayments with its Supplemental Security Income (SSI) program. Oversight authorities of SSA had expressed concerns about the overpayment abuse caused by parents as representative payees for disabled minor children. It was important to address this problem because the amount of overpayments prior to 1998 had caused integrity issues for management of SSA and increased federal debt from SSI claimants. The purpose of this study was to examine how management of SSA and the SSI program had responded to the concerns of the oversight authorities. Theoretical foundations for this study were based on systems concepts and theories as basic rationale for the examination of feedback from systems operation and for organizational learning about the phenomena of overpayments. This study employed a case study methodology using an approach that examined the SSI program and its operational procedures. The questions for this study involved inquiries into processes and procedures that were developed for improving payment accuracy of SSI claims. Data analysis was performed by comparing the change in overpayment amounts to the implementation of different technological and operational procedures for the SSI program over time using time series analysis. The results of this study suggested that technology that allows sharing communications between federal and state governmental organizations improved overpayment detection and collection for the SSI program. This sharing provided positive social change that could have implications for improved operational efficiency in many other social service programs in the United States.

U.S. private entities considering adoption of International Standards for Small- and Medium-sized Entities (IFRS for SMEs) need to understand how the new standards will modify financial reporting. However, there has been no determination of the significance of the financial statement impact of changing from United States Generally Accepted Accounting Principles (U.S. GAAP) to IFRS for SMEs. Without this knowledge, private entities in the United States will not be able to make an informed decision as to the benefits or consequences of adopting IFRS for SMEs. Based on stakeholder theory, this study sought to determine how adoption of IFRS for SMEs would affect the financial reporting of U.S. private entities. Using identified reporting differences between the 2 sets of standards, hypothetical 2010 IFRS for SMEs' financial statements were prepared for 3 participating entities. Analysis of variation between the hypothetical IFRS for SMEs' financial statements and the original U.S. GAAP financial statements provided a means to determine the financial reporting impact of IFRS for SMEs' adoption. In each of the 3 case studies, adoption of IFRS for SMEs did not significantly influence the financial reporting of U.S private entities, indicating that the communication of financial information would be fundamentally the same using the simplified IFRS for SMEs or the more complex U.S. GAAP. The results of this study suggest that IFRS for SMEs should be considered an acceptable set of standards for the preparation of quality financial statements by U.S. private entities. This study positively contributes to social change by providing new knowledge to assist private companies in the evaluation of the adoption of IFRS for SMEs; such knowledge could, in turn, reduce financial reporting costs and improve the SMEs' economic conditions.

[pt] O gerenciamento da cadeia de suprimento (GCS) recebeu muita atenção de acadêmicos e praticantes da indústria no que tange a grandes empresas. Contudo, existe uma carência de estudos do GCS focados em pequenas empresas. Isto se faz necessário em função das diferenças entre as realidades de grandes e pequenas empresas, implicando na dificuldade de aproveitar o conhecimento acumulado já existente de GCS para as pequenas empresas, e na importância que as pequenas empresas têm para a economia de diversos países, em particular as emergentes, como a Brasileira. Neste contexto, a presente dissertação de mestrado tem como objetivo avançar no conhecimento do GCS em pequenas empresas por meio da análise de práticas de GCS em empresas no Estado do Rio de Janeiro (Brasil). As práticas analisadas nesta pesquisa são gestão de relacionamento com o cliente, práticas de gerenciamento de operações, planejamento e processos de negócios e gestão do relacionamento com fornecedores. A metodologia adotada é composta de três etapas, as quais visam através da adoção das quatro abordagens do MIT GeneSys coletar dados acerca do perfil do gerente e da empresa, das práticas de negócios utilizadas pela empresa, mapear os ativos da empresa, verificar quais práticas de GCS são utilizadas, determinar quais atividades e quanto tempo o tomador de decisões gasta nelas e em quais atividades ele gasta mais tempo. Sendo consolidada nessa dissertação a assessoria dada às empresas, pois após todo o processo da coleta de dados foi realizado um feedback à empresa, através de uma apresentação dos resultados com as recomendações. Como resultado, a dissertação oferece um guia prático para implementar e gerir com sucesso práticas de GCS em pequenas empresas, o qual está disponível para que as empresas possam utilizar. / [en] Supply chain management (SCM) has received a lot of attention from academics and industry practitioners when it comes to large companies. However, there is a shortage of SCM studies focused on small enterprises. This is necessary due to the differences between the realities of large and small enterprises, resulting in the difficulty of harnessing the existing accumulated knowledge of SCM for small enterprises, and the importance that small enterprises have for the economy of various countries, particularly emerging ones, such as the Brazilian. In this context, this master dissertation aims to advance the knowledge of SCM in small enterprises by analyzing SCM practices in enterprises in the State of Rio de Janeiro (Brazil). The practices analyzed in this research are customer relationship management, operations management practices, planning and business processes and supplier relationship management. The methodology adopted consists of three stages, which aim to adopt the four approaches of MIT GeneSys to collect data about the profile of the manager and the company, the business practices used by the company, map the company s assets, verify which practices of SCM are used, determining which activities and how much time the decision maker spends on them and on what activities he spends the most time. The advice given to the companies was consolidated in this dissertation, since after the entire data collection process, a feedback was made to the company, through a presentation of the results with the recommendations. As a result, the dissertation provides a hands-on guide for successfully implementing and managing small enterprises SCM practices, which is available for the companies to use.

Education and academic related services have become as important as manufacturing and, in some cases, even more important. Considering the importance of these services as it relates to manufacturing, a problem exists. Products such as education and academic services are far less specific in value when comparing with manufactured goods, even though their quality depends on resources which can be measured, such as funding. At the same time, we must be able to quantify them and compare their values with predetermined expected levels for each area of expertise, as well as with each other. The quality of the services provided, specifically academic services, is an intangible concept that can be assessed through various methods. This research study applies the Academic Services Experience Survey, a modified version of SERVQUAL, to solve a complex and multifaceted problem of assessing and improving the quality of academic services in higher education institutions.

No description available.