The aim of the diploma thesis is to analyze the current developments in the enterprise, consider the future business at a medium-size, to determine the potential market and propose the optimal marketing policy of the company. The main objective is to draft recommendations to expand business and increase the competitiveness of the transformed company. The work is to monitor the development of enterprise in terms of finance, purchasing, production, storage, distribution, human resource management and marketing. It is also analyzed the internal environment, which includes financial analysis and an analysis of resources and competencies. Analysis of the external environment involves an analysis of competition, analysis of the attractiveness and STEP analysis. SWOT analysis summarizes the enterprise internal factors (strengths and weaknesses) and external environmental factors (opportunities and threats) analysis of the two. The analysis and evaluation is used of the data from the years 2004 to 2008. The result of this dissertation is the finding that the company is able to transform the medium-sized enterprise within two years, which take 10 - 12 employees. However, it should be to reduce the indebtedness of the company and is currently disinvest. To increase the competitiveness and the increase in sales on the market introduces a new product and using the Czech Trade Agency reach new foreign markets.

Os administradores de pequenas e médias empresas (PME) buscam práticas de desenvolvimento de produtos e conhecimento que auxilie a permanência delas e o crescimento no mercado. Uma forma de incorporar práticas consagradas é através da sistematização do Processo de Desenvolvimento de Produto (PDP). A representação desse processo pode ser realizada por meio de modelos referenciais os quais incluem atividades, ferramentas, conceitos e melhores práticas. Apesar disso, no que se refere à estruturação do PDP, de um modo geral, as empresas não incorporaram facilmente essas práticas à sua realidade. Em decorrência desse fato, há a necessidade de um modelo de transição entre a prática atual e aquelas propostas pelos modelos de referência disponíveis na literatura. No caso das empresas do setor farmacêutico, essa realidade não é diferente. A maioria das empresas, principalmente pequenas e médias, não considera fácil a tarefa de entendimento e implantação de um modelo referencial para o PDP. Contribuindo com a resolução dessa problemática, esse trabalho objetiva a elaboração de uma proposta de intervenção em empresas farmacêuticas de pequeno e médio porte. Essa proposta apresenta etapas para guiar a implantação de um modelo referencial adaptado ao setor e à empresa. Para tal, a proposta desse trabalho incorporou as melhores práticas de intervenção encontradas na literatura, como aspectos concernentes à engenharia do método e ao PDP. Foram analisados o ambiente de aplicação dos mesmos, o contexto do setor farmacêutico brasileiro e a estrutura organizacional das empresas de pequeno e médio porte, através de revisão bibliográfica e estudos de caso. Um modelo preliminar de intervenção foi elaborado considerando esses aspectos e guiado pelas teorias de gestão da mudança e engenharia do método. O modelo foi aprimorado através da sua aplicação em uma empresa, através de pesquisa-ação. O modelo de intervenção resultante desse trabalho contempla as características de PME do setor para auxiliar como guia para a melhoria dos processos de desenvolvimento de produtos e apresenta os princípios norteadores do processo de intervenção contemplando ferramentas que podem ser utilizadas para a realização do mesmo, além dos passos e etapas a serem seguidas. / The small and medium enterprises (SME) managers search for best practices and knowledges that help growing on the competitive world. The product development process (PDP), systematization and organization importance are largely diffused. The reference models are the PDP representation and include activities, tools, concepts and best practices. Nevertheless, the corporations do not easily incorporate those practices on their routine to improve their PDP. Then, a transition model from the real practice to the proposed literature reference model is needed. The pharmaceutical companies’ reality is not different. The enterprise’s managers, especially small and medium ones, do not consider easy to understand and implement the reference models. This research considered the theory of Method Engineering dominium applied to the Organizational Engineering dominium to compose an Intervention Model for the Pharmaceutical SME’s PDP. The model incorporated the intervention’s best practices found in the literature. The method and PDP dominium was discussed. The review of Brazilian Small and Medium Pharmaceutical Industry and their enterprise’s organizational structure characterizes the environment of intervention. Case studies performed at a company with typical characteristics of the studied group complemented the information of literature review. Useful tools and practices for the Pharmaceutical PDP and Intervention were identified from literature. The consideration of Change Management and Method Engineering theory led to the elaboration of the Preliminary Intervention Model. This model was evaluated by its application in a medium-sized pharmaceutical organization by action-research. The researcher’s observation supported the model improvement. This improvement generated the Intervention Model. The Intervention Model considers the pharmaceutical small and medium enterprises characteristics and can guide to the Pharmaceutical PDP improvement. The Model presents the processes, practices, principles and tools for the intervention process.

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

Os administradores de pequenas e médias empresas (PME) buscam práticas de desenvolvimento de produtos e conhecimento que auxilie a permanência delas e o crescimento no mercado. Uma forma de incorporar práticas consagradas é através da sistematização do Processo de Desenvolvimento de Produto (PDP). A representação desse processo pode ser realizada por meio de modelos referenciais os quais incluem atividades, ferramentas, conceitos e melhores práticas. Apesar disso, no que se refere à estruturação do PDP, de um modo geral, as empresas não incorporaram facilmente essas práticas à sua realidade. Em decorrência desse fato, há a necessidade de um modelo de transição entre a prática atual e aquelas propostas pelos modelos de referência disponíveis na literatura. No caso das empresas do setor farmacêutico, essa realidade não é diferente. A maioria das empresas, principalmente pequenas e médias, não considera fácil a tarefa de entendimento e implantação de um modelo referencial para o PDP. Contribuindo com a resolução dessa problemática, esse trabalho objetiva a elaboração de uma proposta de intervenção em empresas farmacêuticas de pequeno e médio porte. Essa proposta apresenta etapas para guiar a implantação de um modelo referencial adaptado ao setor e à empresa. Para tal, a proposta desse trabalho incorporou as melhores práticas de intervenção encontradas na literatura, como aspectos concernentes à engenharia do método e ao PDP. Foram analisados o ambiente de aplicação dos mesmos, o contexto do setor farmacêutico brasileiro e a estrutura organizacional das empresas de pequeno e médio porte, através de revisão bibliográfica e estudos de caso. Um modelo preliminar de intervenção foi elaborado considerando esses aspectos e guiado pelas teorias de gestão da mudança e engenharia do método. O modelo foi aprimorado através da sua aplicação em uma empresa, através de pesquisa-ação. O modelo de intervenção resultante desse trabalho contempla as características de PME do setor para auxiliar como guia para a melhoria dos processos de desenvolvimento de produtos e apresenta os princípios norteadores do processo de intervenção contemplando ferramentas que podem ser utilizadas para a realização do mesmo, além dos passos e etapas a serem seguidas. / The small and medium enterprises (SME) managers search for best practices and knowledges that help growing on the competitive world. The product development process (PDP), systematization and organization importance are largely diffused. The reference models are the PDP representation and include activities, tools, concepts and best practices. Nevertheless, the corporations do not easily incorporate those practices on their routine to improve their PDP. Then, a transition model from the real practice to the proposed literature reference model is needed. The pharmaceutical companies’ reality is not different. The enterprise’s managers, especially small and medium ones, do not consider easy to understand and implement the reference models. This research considered the theory of Method Engineering dominium applied to the Organizational Engineering dominium to compose an Intervention Model for the Pharmaceutical SME’s PDP. The model incorporated the intervention’s best practices found in the literature. The method and PDP dominium was discussed. The review of Brazilian Small and Medium Pharmaceutical Industry and their enterprise’s organizational structure characterizes the environment of intervention. Case studies performed at a company with typical characteristics of the studied group complemented the information of literature review. Useful tools and practices for the Pharmaceutical PDP and Intervention were identified from literature. The consideration of Change Management and Method Engineering theory led to the elaboration of the Preliminary Intervention Model. This model was evaluated by its application in a medium-sized pharmaceutical organization by action-research. The researcher’s observation supported the model improvement. This improvement generated the Intervention Model. The Intervention Model considers the pharmaceutical small and medium enterprises characteristics and can guide to the Pharmaceutical PDP improvement. The Model presents the processes, practices, principles and tools for the intervention process.

Abstract : Manufacturing companies in developed countries face a digital transformation that is meant to improve their productivity, but also produces a large volume of data. This data will go to waste if it is not valorized by using it to gain actionable insights, for example with business intelligence and analytics. This master’s thesis presents a systematic literature review and a multiple case-study on the subject of Business Intelligence in manufacturing companies. The first article, “Business Intelligence in Industry 4.0: Research opportunities”, present a literature review. Results show a lack of studies on the impacts of business intelligence activities on manufacturing small and medium enterprises. The strategic impacts should be studied, since they are often neglected in favor of the operational impacts such as quality improvement and operating costs reductions. The second article, “Business intelligence value creation: A multiple case study in manufacturing SMEs”, presents an exploration of the factors influencing strategic and operational business values of business intelligence. Results show the limit of the traditional models based on the Resource-Based View of the firm, which overlooks organizational factors that might be more important in smaller organizations. Contingency factors, such as organisational learning, leadership style, and the role of the owner, should be included when studying small and medium enterprises, as in these smaller organizations the lack of resources and the simpler structure affect business value of business intelligence and analytics systems differently than in larger firms. There is an interesting potential for the model suggested in this master’s thesis to understand the factors linked to business value creation in smaller organization, which should be empirically tested with a larger and more diverse sample in a future study. / Ce mémoire présente les travaux réalisés dans le cadre de ma maîtrise en Stratégie de l’intelligence d’affaires, de l’École de Gestion de l’Université de Sherbrooke. Il consiste en deux articles. Le premier est une revue de littérature systématique ayant été soumise et acceptées à la 51e édition de Hawaii International Conference on System Sciences, qui a eu lieu du 3 au 6 janvier 2018. Il est présenté intégralement au chapitre deux. Le second article, présenté dans sa version longue au chapitre trois, a été soumis à la 7e édition de International Conference on Information Systems, Logistics and Supply Chain qui aura lieu du 8 au 10 juillet 2018. Les notices d’acceptation seront envoyées après la date de dépôt de ce mémoire. Toutes les preuves de soumissions sont présentées dans les annexes de ce mémoire. Les articles ont tous été rédigé par moi, Fanny-Ève Bordeleau, qui a également réalisé toutes les prises de données et les analyses, assistée de mes co-directeurs, les professeurs Elaine Mosconi et Luis Antonio De Santa-Eulalia.

The aim of this diploma thesis is the valuation of the company Daruma spol. s r.o through determining the threshold values for the seller and buyer in the case that current owners would consider the sale of the company. The valuation date is 31st December 2015. The first part of the diploma thesis is focused on the theoretical information about valuation of small and medium enterprise. The second part is devoted to the valuation as such, the threshold values are calculated and then the potential arbitration value under the terms of the transaction is estimated.

The graduation thesis is engaged in questions of small and medium enterprises (SME) and it tries to clarify financing possibilities of this segment. The introductory part attends to the definition of small and medium enterprises and the meaning of this segment, it illustrates the advantages and disadvantages and also position of this sector in the economy of the Czech Republic. The thesis proceeds with specification of various financial resources, there are mentioned own, external and alternative financial resources. The last chapter of the theoretical part focuses on the impact of the financial and economic crisis on Czech small and medium enterprises. The practical part is concerned with a particular company. There is an analysis of financial management and financial resources and at the end of the practical part there are mentioned the impacts of the crisis on the contemporary operation of the company.

The work is devoted mainly to differences in the concept of social responsibility small, medium and large enterprises in the Czech Republic. Today is in our country still not too well-known social responsibility theme mainly among small firms. This is perhaps the fact that small companies problems do not know, or feel that they are not concerned, or such investment comes unnecessary and, if appropriate, or do not know how to get started. this is the reason why I decided to devote a thesis of corporate social responsibility. Influence of personal management is to show that social responsibility is not only a marketing tool to improve the image of the company.

The subject of this thesis is an analysis of factors influencing the growth rate of small and medium enterprises in Europe. The required data was collected from Amadeus database and processed into a panel dataset. Afterwards, the regression parameters of the selected explanatory variables were obtained by means of fixed effects models. Results showed that enterprise growth rate was most significantly influenced by the rate of R&D costs, specifically its annual change in relation to turnover. Growth is also positively influenced by firm's profitability, annual change in intangible assets value and nation's growth rate of GDP. A negative effect on growth connected with solvency ratio was also found, which is consistent with a proposition of the pecking order theory. Once again, validity of Gibrat's Law was confirmed when size variable turned out to be statistically insignificant and slightly negative in addition. Not surprisingly, privately held companies operating in Western Europe showed a bit higher propensity to faster growth than their counterparts.

This thesis is focused on issues of Green ICT and application of its principles in small and medium enterprises in the Czech Republic. The aim of this thesis is to realize and evaluate a survey of the Green ICT implementation into management of small and medium enterprises in the Czech Republic. In order to achieve this goal it is necessary to define survey goals, create a questionnaire, choose respondents and ask them to complete it. Based on respondents answers it is necessary to evaluate the survey, make conclusions and meet the goals of the survey. The contribution of this thesis is the comprehensive presentation of Green ICT issues and mainly the survey realization and results evaluation. The conclusions arising from this survey provide insight into small and medium enterprises Green ICT issues. The conclusions summarize the current situation in the Green ICT implementation and characterize benefits which are considered to be important in small and medium enterprises in the Czech Republic, barriers which obstruct the implementation, and also factors which support the Green ICT introduction in enterprises. The thesis is divided into theoretical and practical part. The theoretical part explains the sustainable development, Green ICT and shows relationships between ICT and sustainable development. In this part, there is also described an importance of Green ICT implementation into small and medium enterprises. The practical part is focused on the survey realization and evaluation. Firstly, the reasons leading to the realization of the survey are given, followed by the survey presentation, its goals formulation, survey questionnaire characterisation, detailed research questions definition and questionnaire description. The respondents answers are analysed, research questions are answered and then the conclusions are formulated.