Este artículo consiste en una revisión bibliográfica de los aportes teóricos que han ido surgiendo en el ámbito de los servicios. El primer objetivo de este artículo es determinar el estado actual de las investigaciones en la Dirección de Operaciones de Servicios, y el segundo es proponer una guía en este tema para futuras investigaciones. / This paper is a literature review about theoretical approaches that have emerged in the service field. The first purpose is to determine the state of the question in the research of Service Operations Management. The second is to offer a guide for future researches.

Problemformulering: År 2002 genomfördes en kvantitativ studie om hur svenska börsnoterade bolag arbetar med internprissättning. Studien visade att det finns skillnader i hur tillverkande företag och tjänsteföretag arbetar med internprissättning. Resultatet av undersökningen belyste att det finns ett behov av mer djupgående kunskap gällande internprissättning i tjänsteföretag och dess följder. Syfte: Syftet med denna studie är att analysera vilka faktorer som beaktas vid utformningen av ett internprissättningssystem i tjänsteföretag samt vilka följder tillämpningen av ett internprissättningssystem medför i tjänsteföretag. Forskningsfrågor: Vilka faktorer ligger bakom val av internprissättningssystem i tjänsteföretag? Vilka är följderna av valt internprissättningssystem i tjänsteföretag? Forskningsbidrag: Tidigare studier har ej kunnat förklara tjänsteföretags val av internprissättningssystem eller vad tillämpningen av ett internprissättningssystem medför i ett tjänsteföretag. Syftet med denna studie är att fylla denna kunskapslucka, inom ramen för ekonomistyrning. Slutsats: Resultatet av denna studie visar att ett flertal faktorer beaktas vid utformning av internprissättningssystem i tjänsteföretag. Vilken organisationsstruktur ett tjänsteföretag har ligger till grund för huruvida det finns ett behov av att styra den interna handeln genom internprissättning. Hur frekvent den interna handeln sker bör vidare beaktas vid val av internprissättningssystem då det påverkar vilken prismodell som är mest lämplig. Då tjänster har en låg standardiseringsgrad måste det valda internprissättningssystemet även ta hänsyn till att tjänster är svåra att värdera. Den kompetens som finns inom en organisation gällande utformningen av interna system är ytterligare en faktor som bör beaktas vid val av internprissättningssystem. Resultatet av denna studie påvisar att tillämpningen av internprissättning och de valda prismodellerna medför ett flertal positiva och negativa följder i ett tjänsteföretag. / Problem definition: A quantitative study in 2002 indicated that there are differences in how manufacturing companies and service companies design their transfer pricing systems. According to the study there is a need for more profound knowledge about transfer pricing systems in service companies as well as the impact of the systems. Purpose: The aim of this study is to analyse which factors service companies take into account when designing a transfer pricing system and to analyse what impact a transfer pricing system has in a service company. Research questions: What are the underlying factors behind the choice of transfer pricing system in service companies? What is the impact of the chosen transfer pricing system in service companies? Research contribution: Previous research cannot explain the choice of transfer pricing systems in service companies or the consecutions of the systems. The aim of this study is to respond to these unanswered questions, within the field of management controlling. Conclusion: The result of this study indicates that service companies take several factors into account when designing a transfer pricing system. Whether or not there is a need for a transfer pricing system in a service company is decided by the organisational structure. The frequency of transactions within the organisation is another factor that must be considered when designing the system, since it affects which model that should be used for transfer pricing. The low degree of standardisation of services should also be taken into account when it comes to transfer pricing. Moreover, this study finds that the capacity within the organisation for designing internal systems also should affect the choice of transfer pricing system. Finally, the result of this study shows that the appliance of a transfer pricing system as well as the chosen model induce several positive and negative consecutions in a service company.

Thesis (MBA (Business Management))--University of Stellenbosch, 2009. / ENGLISH ABSTRACT: It has been established worldwide that energy efficiency undertakings are the fastest, most cost-effective and cleanest way to extend energy supplies. When the energy supply made available through energy efficiency projects are compared with increasing primary supply through building new conventional generation facilities, the former is in most cases also safer, more reliable and a more secure form of investment. Energy service companies (ESCOs) are the recognised implementation vehicles of energy efficiency projects and have been in use internationally for many years for this purpose. Globally, however, ESCOs do not have a good history of being viable business enterprises. The most important barriers identified internationally hindering ESCOs’ growth and sustainability were the potential customers’ lack of awareness, information and understanding regarding energy efficiency projects, the financing of these projects, as well as the support of government on energy efficiency policies and regulations. The urgency of implementing energy efficiency measures in South Africa is critical based on the precarious situation of the national electrical suppliers’ ability to provide electricity unfailingly to all its current and future customers. The South African electrical energy situation should therefore provide tremendous opportunities to the local ESCO industry. The aim of this study was therefore to reiterate the importance of energy efficiency projects and to describe the barriers to growth and sustainability experienced by ESCOs in South Africa against the international backdrop. This was done by way of a survey sent out to all registered ESCOs in South Africa. Based on the responses to the survey, the South African industry is in dire straits and is hindered by various barriers to their growth and sustainability. The study identified eight major barriers in the South African ESCO industry which are similar to those experienced by ESCOs internationally. The uniqueness of the local barriers however, is that the industry operates in a highly regulated environment and that these regulators, being the government and Eskom, are recognised as the main perpetrators responsible for most of these barriers, largely due to a lack of dedicated action. Furthermore, the study shows that it is critical for all role players in the South African energy efficiency industry, and specifically the South African government and Eskom, to recognise these barriers and to assist in solving them to improve the growth opportunities in the ESCO industry. Removal of these barriers will not only improve the electricity situation, but will also have a number of positive effects on the micro and macro-economic levels of South Africa, as well as the environment. Finally, the study makes suggestions about the way forward through a number of actions to be taken to lower or remove the most important of these barriers. / AFRIKAANSE OPSOMMING: Dit is reeds wêreldwyd bevestig dat energie-effektiwiteitsprojekte die vinnigste, kostedoeltreffendste en omgewingsvriendelikste manier is om energiebronne uit te brei. Wanneer die energieverskaffing wat beskikbaar gestel word deur energieeffektiwiteitsprojekte vergelyk word met die vermeerdering van primêre energie deur die bou van nuwe konvensionele opwekkingsfasiliteite, is eersgenoemde in die meeste gevalle ook veiliger en ’n meer betroubare en stabiele beleggingsvorm. Energie-diensmaatskappye (energy service companies (ESCOs)) is die erkende implementeringsmediums vir energie-effektiwiteitsprojekte en word reeds baie jare lank internasionaal vir hierdie doel aangewend. ESCOs het egter wêreldwyd nie ’n goeie rekord as lewensvatbare sake-ondernemings nie. Die vernaamste hindernisse wat ESCOs se groei en welvaart stuit is internasionaal geïdentifiseer as voornemende kliënte se gebrek aan bewustheid, inligting en begrip rakende energie-effektiwiteitsprojekte, die finansiering van sodanige projekte, asook die ondersteuning van die regering ten opsigte van energieeffektiewiteitsbeleide en -regulasies. Daar is groot dringendheid om energie-effektiewe projekte en maatreëls in Suid Afrika te implementeer, gebaseer op die huidige onsekerheid of die nasionale elektrisiteitsverskaffer wel in staat is om ’n betroubare bron van elektrisiteit aan sy huidige en voornemende kliënte te voorsien. Die Suid Afrikaanse elektriese energie situasie behoort daarom heelwat geleenthede te skep vir die plaaslike ESCO-industrie. Die doel van hierdie studie was dus om die belangrikheid van energie-effektiwiteitsprojekte te beklemtoon en om die hindernisse te omskryf wat ESCOs in Suid Afrika se groei en welvaart stuit, gesien vanuit ‘n internasionale perspektief. Dit was gedoen deur ‘n vraelys aan alle geregistreerde ESCOs te stuur. Na aanleiding van die terugvoering op die vraelyste, sukkel hierdie industrie om kop bo water te hou weens verskeie hindernisse wat hulle groei en welvaart stuit. Hierdie studie identifiseer agt belangrike hindernisse in die Suid-Afrikaanse ESCO industrie wat ooreenstem met die wat deur internasionale ESCOs ondervind word. Die uniekheid van die plaaslike hindernisse is egter dat die industrie werksaam is in ‘n streng gereguleerde omgewing en dat die reguleerders, die regering en Eskom, ook uitgewys word as die vernaamste skuldiges wat verantwoordelik is vir meeste van die hindernisse, hoofsaaklik as gevolg van hulle gebrek aan toegewyde uitvoering van take. Die bevindinge van hierdie studie toon verder dat dit krities is vir al die rolspelers in die Suid-Afrikaanse energie-effektiwiteitsindustrie, spesifiek die Suid-Afrikaanse regering en Eskom, om hierdie hindernisse te erken en om saam te werk om hulle te oorkom en sodoende die groeigeleenthede in die ESCO-bedryf te verbeter. Die verwydering van hierdie hindernisse sal nie alleen die elektrisiteitsituasie verbeter nie, maar sal ook ’n aantal positiewe invloede hê op die mikro- en makro-ekonomiese vlak van Suid-Afrika, sowel as die omgewing. Die studie sluit af met voorstelle rakende die uitvoering van verskeie aksies wat die verwydering van die vernaamste hindernisse tot gevolg sal hê, of die hindernisse se impak op die industrie sal verminder.

The biggest barrier for expansion and adoption in the field of sharing economy is risk and fear regarding safety. This new company form has resulted in higher competition in the service industry, resulting in increased focus on high quality. Since sharing economy is a new phenomenon a comparison with traditional companies has been made in order to see how the different forms of companies work with quality management. The purpose of this thesis is to investigate how sharing economy companies within ridesharing and on demand rides, compared to traditional taxi companies, work with quality management. The thesis answers three subordinate questions: 1) How do companies work with quality assurance during the recruitment process? 2) How do companies work with continuous quality control and evaluation? 3) Is there a difference between the investigated industries within sharing economy and traditional taxi companies? Based on theories from management control and service quality management a theoretical framework was designed which provides guidance as to how researchers and managers can work with quality management in the service industry. A qualitative study was further performed through semi-structured interviews, where the gathered empirical material was presented through the theoretical framework. One conclusion that can be made in this thesis is that sharing economy companies have automated their services, as well as big parts of their quality management. Traditional companies seem to move more towards automating their services, as well as some parts of their quality control, but many parts are still handled manually. Another conclusion is that both types of companies have differences that lie in the nature of being a traditional company versus being a sharing economy company, and at the same time they have some fundamental similarities.

O presente trabalho tem como objetivo analisar, a partir das diferentes características e do modo de funcionamento de agências de publicidade de Porto Alegre, como é feita a gestão de pessoas em um contexto de economia criativa. Para tanto foi realizada uma pesquisa exploratória, na qual foram realizadas 24 entrevistas com gestores e colaboradores de quatro agências de publicidade de diferentes portes localizadas na cidade de Porto Alegre. Por meio da técnica de análise de conteúdo identificou-se que os processos de gestão de pessoas nas agências são incipientes devido à grande dificuldade gerada pela alta variação de faturamento. Além disso, os processos de gestão de pessoas têm de ser adaptados conforme as características do trabalho nas indústrias criativas, nas quais se destacam a centralidade da criatividade como insumo produtivo, a importância de fatores não econômicos na satisfação dos trabalhadores, o uso de equipes polivalentes e a necessidade de cooperação entre os trabalhadores. Diante desse cenário o trabalho propõe um conjunto de diretrizes e práticas de gestão de pessoas que atenda à essas características específicas identificadas e ainda fortaleça as práticas de cooperação entre os trabalhadores, diminua a elevada rotatividade de profissionais, melhore o ambiente de trabalho, diminua o risco da agência em momentos de eventual diminuição de faturamento e aproxime o pensar do fazer nas diversas áreas. / This study aims to analyze , from different characteristics and Porto Alegre advertising agencies operating mode , such as people management is done in a context of creative economy . Therefore we carried out a exploratory research, which were conducted 24 interviews with managers and employees four advertising agencies of different sizes located in the city of Porto Alegre. Through content analysis it was found that the people management process in agencies are incipient due to the great difficulty caused by the high variation of revenues. Because of that specificities, people management processes have to be adapted according to the characteristics of work in the creative industries, which highlight the centrality of creativity as a production input , the importance of non- economic factors in the satisfaction of workers , the use of multi-purpose teams and the need for cooperation among workers. The present research proposes a set of guidelines and practices of personnel management that answer these specific characteristics identified and further strengthen cooperation practices among workers, reduce high staff turnover, improve the working environment, reduce the agency's risk in times of eventual decrease in revenues and approach thinking of doing in different areas.

O presente trabalho tem como objetivo analisar, a partir das diferentes características e do modo de funcionamento de agências de publicidade de Porto Alegre, como é feita a gestão de pessoas em um contexto de economia criativa. Para tanto foi realizada uma pesquisa exploratória, na qual foram realizadas 24 entrevistas com gestores e colaboradores de quatro agências de publicidade de diferentes portes localizadas na cidade de Porto Alegre. Por meio da técnica de análise de conteúdo identificou-se que os processos de gestão de pessoas nas agências são incipientes devido à grande dificuldade gerada pela alta variação de faturamento. Além disso, os processos de gestão de pessoas têm de ser adaptados conforme as características do trabalho nas indústrias criativas, nas quais se destacam a centralidade da criatividade como insumo produtivo, a importância de fatores não econômicos na satisfação dos trabalhadores, o uso de equipes polivalentes e a necessidade de cooperação entre os trabalhadores. Diante desse cenário o trabalho propõe um conjunto de diretrizes e práticas de gestão de pessoas que atenda à essas características específicas identificadas e ainda fortaleça as práticas de cooperação entre os trabalhadores, diminua a elevada rotatividade de profissionais, melhore o ambiente de trabalho, diminua o risco da agência em momentos de eventual diminuição de faturamento e aproxime o pensar do fazer nas diversas áreas. / This study aims to analyze , from different characteristics and Porto Alegre advertising agencies operating mode , such as people management is done in a context of creative economy . Therefore we carried out a exploratory research, which were conducted 24 interviews with managers and employees four advertising agencies of different sizes located in the city of Porto Alegre. Through content analysis it was found that the people management process in agencies are incipient due to the great difficulty caused by the high variation of revenues. Because of that specificities, people management processes have to be adapted according to the characteristics of work in the creative industries, which highlight the centrality of creativity as a production input , the importance of non- economic factors in the satisfaction of workers , the use of multi-purpose teams and the need for cooperation among workers. The present research proposes a set of guidelines and practices of personnel management that answer these specific characteristics identified and further strengthen cooperation practices among workers, reduce high staff turnover, improve the working environment, reduce the agency's risk in times of eventual decrease in revenues and approach thinking of doing in different areas.

O presente trabalho tem como objetivo analisar, a partir das diferentes características e do modo de funcionamento de agências de publicidade de Porto Alegre, como é feita a gestão de pessoas em um contexto de economia criativa. Para tanto foi realizada uma pesquisa exploratória, na qual foram realizadas 24 entrevistas com gestores e colaboradores de quatro agências de publicidade de diferentes portes localizadas na cidade de Porto Alegre. Por meio da técnica de análise de conteúdo identificou-se que os processos de gestão de pessoas nas agências são incipientes devido à grande dificuldade gerada pela alta variação de faturamento. Além disso, os processos de gestão de pessoas têm de ser adaptados conforme as características do trabalho nas indústrias criativas, nas quais se destacam a centralidade da criatividade como insumo produtivo, a importância de fatores não econômicos na satisfação dos trabalhadores, o uso de equipes polivalentes e a necessidade de cooperação entre os trabalhadores. Diante desse cenário o trabalho propõe um conjunto de diretrizes e práticas de gestão de pessoas que atenda à essas características específicas identificadas e ainda fortaleça as práticas de cooperação entre os trabalhadores, diminua a elevada rotatividade de profissionais, melhore o ambiente de trabalho, diminua o risco da agência em momentos de eventual diminuição de faturamento e aproxime o pensar do fazer nas diversas áreas. / This study aims to analyze , from different characteristics and Porto Alegre advertising agencies operating mode , such as people management is done in a context of creative economy . Therefore we carried out a exploratory research, which were conducted 24 interviews with managers and employees four advertising agencies of different sizes located in the city of Porto Alegre. Through content analysis it was found that the people management process in agencies are incipient due to the great difficulty caused by the high variation of revenues. Because of that specificities, people management processes have to be adapted according to the characteristics of work in the creative industries, which highlight the centrality of creativity as a production input , the importance of non- economic factors in the satisfaction of workers , the use of multi-purpose teams and the need for cooperation among workers. The present research proposes a set of guidelines and practices of personnel management that answer these specific characteristics identified and further strengthen cooperation practices among workers, reduce high staff turnover, improve the working environment, reduce the agency's risk in times of eventual decrease in revenues and approach thinking of doing in different areas.

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This paper investigates advantages and disadvantages of working agile in an innovation process. Both agile and innovation are two words that can be seen as buzzwords. However, they are two words that in one way or another can make a company successful. The research question was tackled from three different angles; academic theory, expert interviews within the topic, and interviews with employees of a market research and marketing consultancy company that helps their clients with different kinds of innovation processes. The market research and marketing consultancy company in question was also where the practical part of the paper took place. The paper deals with theories from various academic articles that all center around agile, innovation or both. However, additional insights from books, blogs and websites are used. The method used includes semi-structured online interviews. The paper concludes with several advantages and disadvantages of agile working in an innovation project and also puts forward three recommendations: “Continue to recommend the agile way of working in innovation projects”, “Make sure the clients involve and prioritize their customers in their innovation process” and “The digital B2C service companies’ management should provide and prioritize its designated team a clear guideline”. The recommendations are meant for the company where the practical part took place. However, the recommendations are written and analysed to be valuable for digital B2C Service companies in general as well. This is since recommendations are based on academic theories and expert interviews, which both deal with the research question from a general point of view / Denna uppsats undersöker fördelar och nackdelar med att arbeta agilt i en innovationsprocess. Agilt och innovation är två ord som kan ses som modeord, men också två ord som på ett eller annat sätt kan göra ett företag framgångsrikt. Forskningsfrågan undersöktes från tre olika vinklar; akademisk teori, intervjuer med experter inom ämnet och intervjuer med ett marknadsundersökning- och marknadsföringskonsultföretag som hjälper sina kunder med olika slags innovationsprocesser. Det nämnda marknadsundersökning- och marknadsföringskonsultföretaget var dessutom samarbetspartner för uppsatsen och där den praktiska delen av uppsatsen tog plats. Teorin som uppsatsen bygger på är en majoritet av akademiska artiklar med agil, innovation eller en kombination som båda två som huvudämne. Teori-delen innehåller dessutom information från böcker, bloggar och webbplatser. Metoden som används i uppsatsens är intervjuer, semistrukturerade online-intervjuer. Uppsatsen resulterade i ett antal fördelar och nackdelar med att jobba agilt i innovationsprojekt, uppsatsen resulterar även i tre rekommendationer: ”Fortsätt att rekommendera det agila sättet att arbeta i innovationsprojekt”, ”Se till att klienterna involverar och prioriterar sina kunder i deras innovationsprocess” och ”Ledningen i de digitala B2C-tjänsteföretagen bör leda och prioritera det utsedda projektteamet med tydliga riktlinjer”. Rekommendationerna är avsedda för företaget där den praktiska delen ägde rum. Rekommendationerna är dock skrivna och analyserade för att vara värdefulla och användbara för digitala B2C-tjänsteföretag i allmänhet. Detta eftersom rekommendationerna bygger på akademiska teorier och expertintervjuer, som båda behandlar forskningsfrågan ur ett generellt perspektiv

Vårt syfte är att beskriva och analysera hur tjänsteföretag kommunicerar via sociala medier gentemot kunder samt vilka problem de kan uppleva med att kommunicera via sociala medier. För att kunna besvara vårt syfte har vi utformat två forskningsfrågor: Hur kan ett tjänsteföretag kommunicera via sociala medier? Vilka problem skulle ett tjänsteföretag kunna uppleva med att kommunicera via sociala medier? Vårt arbete följer en kvalitativ forskningsmetod med syfte att ge en djupare förståelse inom det valda forskningsområdet. Vi har utgått ifrån en abduktiv ansats då vi har växlat mellan att utgå ifrån empiri och teori. Materialinsamlingen har skett genom primära samt sekundära källor där empirin har präglats av semistrukturerade intervjuer. För att få ett så brett perspektiv som möjligt har vi utgått ifrån intervjuer med sex tjänsteföretag med olika verksamheter samt två intervjuer med utomstående konsulter. I vår uppsats har vi kommit fram till att de tjänsteföretag som har präglat vår datainsamling främst har använt sig av annonsering på Facebook i sin kommunikation via sociala medier. Samtidigt som ingen av de utvalda tjänsteföretagen har haft någon uttalad strategi som de måste följa i sin kommunikation via sociala medier har deras främsta syfte handlat om att sprida information kring erbjudanden samt kring deras verksamhet. Vi har dessutom kunnat konstatera att framförallt tidsbegränsningen och sociala mediers funktionalitet har upplevts som ett problem av flera tjänsteföretag. Utöver detta har merparten av tjänsteföretagen förklarat att de överlag har upplevt att de har mindre kontroll via sin kommunikation på sociala medier. / The purpose with this study is to describe and analyze how service companies communicate via social media against customers and what problems they can experience by communicating via social media. In order to answer our purpose, we have designed two research questions: How can a service company communicate via social media? What problems could a service company experience by communicate via social media? Our study follows a qualitative research method with the purpose of giving the reader a deeper understanding of the chosen area of research. We have assumed an abductive research approach since we are switching between the use of empiricism and theory. The material has been collected through primary and secondary sources were the empirical data consists of semi-structured interviews. In order to get a as broad perspective as possible, we have assumed interviews with six service companies in different categories as well as two interviews with external consultants. In our paper, we have come to the conclusion that the service companies that has characterized our data collection mainly has used advertising on Facebook in their communication via social media. While none of the selected service companies had no explicit strategy which they must follow when communicating via social media, their main focus have been centred on disseminating information about their offers and about their business. We have furthermore found that especially time constraints and social media functionality has been perceived as a problem by a number of service companies. In addition, the majority of service companies stated that they generally have experienced that they have less control via their communication on social media.