Pequenas e médias empresas têm grande importância na geração de emprego e renda, o que as qualifica como agentes capazes de impulsionar o crescimento e desenvolvimento econômico. O constante processo de mudança tecnológica tem imposto desafios que, ao menos parcialmente, têm sido enfrentados pelas firmas de pequeno e médio porte. Em resposta a esse processo, esta dissertação tem como referencial teórico a abordagem neoschumpeteriana da tecnologia e da mudança econômica, que propõe o processo inovativo e a “destruição criativa” como centrais ao desenvolvimento da atividade econômica. Considera-se a hipótese de que há relevante discrepância entre os resultados, esforços e atividades inovativas de pequenas, médias e grandes empresas, em países com sistemas nacionais de inovação e estruturas produtivas distintas, como Brasil e países da Comunidade Europeia. O objetivo geral é identificar as particularidades das atividades inovativas em empresas de pequeno porte, assim como comparar as diferenças dos esforços e resultados inovativos entre os países selecionados. Para tanto, é apresentado um conjunto de indicadores formulados a partir de dados extraídos da Pesquisa de Inovação Tecnológica (PINTEC), edições de 2008 e 2011, e da Community Innovation Survey (CIS), edições CIS6 e CIS8. Os resultados indicam que quando comparadas com as grandes firmas, as pequenas e médias empresas têm menor taxa de inovação, concentram seus esforços e gastos inovativos em poucas atividades inovativas, têm maior participação de inovações do tipo processo, além de cooperarem menos e com menor quantidade de parceiros. Esse padrão é verificado com mais intensidade no Brasil e em economias menos avançadas da Comunidade Europeia. Há forte presença de apoio do governo no Brasil, quando comparado com maioria dos demais países selecionados, havendo considerável melhora entre os períodos de análise. Esses resultados apontam para a necessidade de se ampliar políticas públicas com vistas a diminuir tais discrepâncias entre as pequenas e grandes empresas brasileiras. / Small and medium-sized firms have great impact in generating employment and income, which qualifies them as capable agents of boosting economic growth and development. The constant process of technological change presents a challenge that has been faced, at least partially, by small and medium-sized firms. In response to this process, this teses has as theoretical reference to the Neoschumpeterian approach of technology and economic change, which proposes the innovative process and "creative destruction" as central to the development of economic activity. It is considered the hypothesis that there is a significant discrepancy between the results, efforts and innovative activities of small, medium and large firms in countries with different national innovation systems and production structures, such as Brazil and European Community countries. The main issue is to identify the particularities of innovating in small enterprises, as well as compare the differences in innovative efforts and results among selected countries. To that, a set of indicators are formulated from data extracted from the Pesquisa de Inovação Tecnológica (PINTEC), editions of 2008 and 2011, and the Community Innovation Survey (CIS), editions CIS6 and CIS8. The results indicate that compared to large firms, small and medium enterprises have a lower rate of innovation, concentrate their efforts and innovative spending on few innovative activities, have a great participation in process type innovations, and cooperate less and with few partners. This standard is strongly verified in Brazil and in the less advanced economies of the European Community. There is a strong presence of government support in Brazil, when compared to most of the other selected countries, with considerable improvement between the periods of analysis. These results point to the need to expand public policies aimed at reducing such discrepancies between small and large Brazilian companies. / Dissertação (Mestrado)

As operações de usinagem viabilizam a construção de máquinas e equipamentos que proporcionam a manutenção do bem estar da sociedade e a sua evolução. Com o estudo das tecnologias e a adequação dos sistemas de produção ao paradigma desenvolvimento sustentável, é possível discutir as operações de corte com ferramentas de geometria definida e oferecer suporte ao desenvolvimento destes processos nas pequenas e médias empresas (PME). Estas unidades do sistema produtivo estão sujeitas ao rigor do mercado e suas transformações, devendo ter condições de oferecer respostas à altura de sua função. O acesso ao conhecimento e à tecnologia leva ao fortalecimento da empresa através dos ganhos de competência e competitividade. A tecnologia proporciona condições de maior produtividade, qualidade e controle dos processos e o novo paradigma de produção conduz à eliminação dos impactos ambientais, racionalização e redução do consumo de recursos não renováveis, para a preservação e manutenção do planeta e seus sistemas naturais. No trabalho desenvolvido na presente pesquisa foi possível conhecer e avaliar as instalações e corpo técnico de onze empresas (PME), com processos de usinagem, no município de São Carlos, São Paulo. A organização dos dados permite a construção de um cenário onde são evidenciados potenciais e carências. Na etapa seguinte foi eleito um processo, em uma das empresas, que recebeu intervenções para melhor desempenho nos aspectos econômico, social e ambiental. Os resultados alcançados permitem que se faça projeções de ganhos para todo o parque industrial estudado. O mecanismo de apoio às pequenas e médias empresas em uma avaliação final sugere um salto de qualidade, referendando o modelo que pode ser facilmente reproduzido. / Machining operations make possible the construction of machines and equipment which provide the maintenance of society welfare and its evolution. Studying the technology directions and the production systems adequacy to the sustainable development paradigm enables the discussion of machining and the fostering of the processes at the small and medium-sized enterprises (SME). Because of the vulnerability to the market and its transformations these companies should have conditions to respond to the demands at the importance level of their function. The access to the knowledge and technology brings a gain in competence and competitiveness. Technology provides conditions for higher productivity, quality and processes control, as well as the new production paradigm leads to the elimination of the environmental impacts, rationalization and reduction in the use of non renewable materials preserving and maintaining the planet’s natural systems. In this research it was possible to know the facilities and the technical staff of eleven metalworking companies (SME), in São Carlos city, São Paulo state. The gathered data allows to draw a portrait that puts in evidence the potentials and deficiencies. On a next stage a specific machining operation was chosen to be improved in the economic, social and environmental aspects. The achieved results allow projections of gains in the industrial park. In a final evaluation of the small and medium-sized enterprises support mechanism it suggests a quality improvement assuring the availability of the model that is easily reproducible.

A globalização dos mercados e a crescente competitividade internacional nas duas últimas décadas proporcionaram a entrada de empresas no mercado, dentre as quais estão as pequenas empresas. Notadamente reconhecidas por sua importância social e econômica, as pequenas empresas dos setores da indústria, do comércio e de serviços são, em termos numéricos, a grande maioria das empresas no Brasil. Dada a importância deste objeto de estudo, a presente pesquisa possui como objetivo geral explorar a relação entre a orientação para a inovação e os padrões de internacionalização de pequenas e médias empresas (PMEs). Para a concretização deste objetivo principal, três objetivos específicos são traçados, sendo estes o estudo das capacidades dinâmicas para a inovação de PMEs de base tecnológica brasileiras, o estudo do processo e dos padrões de internacionalização deste grupo de empresas e o estudo da relação entre estes dois objetivos específicos. As capacidades dinâmicas para a inovação direcionam o desenvolvimento de inovações tecnológicas, quais sejam, inovações em produtos, processos e serviços, e também sustentam o desenvolvimento de inovações não-tecnológicas, em outras palavras, as inovações de Marketing e organizacionais. As capacidades dinâmicas também impactam positivamente na competitividade das pequenas empresas nos mercados domésticos e internacionais. A fundamentação teórica desta pesquisa reside nas Teorias de Internacionalização, fundamentando-se nos Modelos de Internacionalização, e nas Teorias de Inovação, referindo-se às Capacidades Dinâmicas para a Inovação. Com o intuito de melhor compreender o objeto de pesquisa, para cada um dos temas existem tópicos que apresentam as PMEs. A diversidade setorial das empresas participantes da pesquisa contribuiu para a magnitude de resultados sobre as capacidades dinâmicas para a inovação de PMEs brasileiras, assim como para a identificação de seus padrões de internacionalização. A partir de um estudo qualitativo, as análises mostram que as PMEs brasileiras buscam se diferenciar através da inovação em seus mercados de atuação internacionais. Com relação aos padrões de internacionalização das PMEs brasileiras, estes se diferem, em alguns parâmetros, ao apresentado na literatura. Portanto, a análise das capacidades dinâmicas para a inovação mostra que as pequenas empresas brasileiras possuem elevado potencial para o desenvolvimento da inovação. Sobre a internacionalização, as PMEs do estudo apresentam padrões específicos de internacionalização, necessitando, assim, de aproximações em relação aos parâmetros apresentados na literatura. Como contribuições acadêmicas, a pesquisa apresenta a análise das capacidades dinâmicas para a inovação relacionadas ao padrão de internacionalização das PMEs brasileiras, apresentando variáveis emergentes aos temas de pesquisa. Por fim, como contribuições gerenciais, a análise dos casos permite verificar como as PMEs buscam se posicionar competitivamente nos mercados internacionais. / The globalization of markets and the growing international competitiveness in the last two decades have provided the entry of firms in the market, among which are small businesses. Notably recognized for their social and economic importance, small businesses from the industry, the commerce and the services sectors are, in numerical terms, the vast majority of companies in Brazil. Given the importance of this object of study, this research has as general objective to explore the relationship between the innovation orientation and the internationalization patterns of small and medium enterprises (SMEs). To achieve this general objective, three specific objectives are set, which are the study of dynamic capabilities for innovation of Brazilian technology-based SMEs, the study of the internationalization process and the internationalization patterns of this group of firms, and the relationship between these two specific objectives. The dynamic capabilities for innovation drive the development of technological innovations, namely, innovation in products, processes and services, and support the development of non-technological innovation, in other words, Marketing and organizational innovations. Dynamic capabilities also impact positively on the competitiveness of small businesses both in domestic and international markets. The theoretical basis of this research lies in the Internationalization Theories, based on the Internationalization Models, and in the Innovation Theories, referring to the Dynamic Capabilities for Innovation. In order to understand better the object of research, for each of the themes there are topics presenting the SMEs. The sectoral diversity of the survey participants companies contributed to the magnitude of results on the dynamic capabilities for innovation of Brazilian SMEs, thus as the identification of their international patterns. From a qualitative study, the analysis show that Brazilian SMEs seek to differentiate through innovation in their international operating markets. Regarding the patterns of internationalization of Brazilian SMEs, these differ in some parameters, as presented in the literature. Therefore, the analysis of dynamic capabilities for innovation presents that Brazilian SMEs have high potential for the development of innovation. About the internationalization, the SMEs of this study present specific international patterns, thus requiring approaches in relation to the parameters presented in the literature. As academic contributions, the research presents the analysis of dynamic capabilities for innovation related to the patterns of internationalization of Brazilian SMEs, with emerging variables to the research topics. Finally, as managerial contributions, the analysis of cases allows verifying SMEs seeking to position themselves competitively in international markets.

No atual ambiente competitivo das empresas, é necessário que elas utilizem artefatos para manter a sua continuidade. A Gestão Estratégica de Custos é um desses artefatos e, portanto, é necessário que haja um sistema de custeio que oriente as decisões dos gestores dentro de uma organização, que passam a demandar informações cada vez mais elaboradas e com maior agilidade. A implantação desses sistemas, que são cada vez mais complexos, é comum a grandes empresas e, somando-se à importância do mesmo, entende-se o motivo de ter sido muito estudado no decorrer do tempo. Com as mudanças decorrentes da evolução tecnológica, sua diminuição nos custos, e o aumento de competitividade, as pequenas e médias empresas também perceberam a necessidade de se ter um sistema de custeio para suportar suas decisões. Porém, as características dessas empresas são distintas das demais, podendo supor que suas necessidades de informação, assim como as dificuldades de implantação desse tipo de sistema também sejam diferentes. Este estudo tem como objetivo principal identificar as dificuldades de implantação do sistema de custos em uma empresa de médio porte analisada através de estudo de caso. Como objetivos secundários estão: a categorização em grupos do material encontrado na revisão bibliográfica; verificar se as dificuldades encontradas no estudo de caso estão de acordo com a literatura. As dificuldades encontradas pelos diversos autores foram inicialmente segregados em dificuldades e fatores críticos para a implementação de sistemas. Posteriormente foram categorizados em comportamentais, administrativos e de escassez de recursos, sendo que os dois últimos foram novamente classificados em subgrupos. A empresa analisada no estudo de caso é uma indústria de médio porte do ramo de embalagens plásticas. O estudo mostra que as principais dificuldades encontradas pela empresa estavam relacionadas com insuficiência de treinamentos, limitações de linguagem e critérios contábeis, uma vez que o modelo implantado foi determinado pela matriz situada em outro país. Além destas, a maioria das dificuldades constantes da literatura também foram identificadas pela empresa em sua implantação, em menor ou maior escala. Considerando as categorias utilizadas, a maioria está relacionada com o grupo de dificuldades administrativas e com o de escassez de recursos. As soluções utilizadas pela empresa não tiveram um projeto específico para suas realização, sendo aplicadas de acordo com as possibilidades que o contexto da época permitia. / In the current companies competitive environment, it is necessary that they use tools to keep their continuity. The Strategic Cost Management is one of these devices and, therefore, a cost system is necessary to guide the managers decision of an organization, which starts to demand faster more elaborated information. These systems implementation, which are more and more complex, are usual in big companies and, also considering its importance, it is understandable the motive of why it has been studied along the time. With the changes from technology evolution, the lower costs, and the higher competitiveness, the small and medium companies also seemed the necessity of having a cost system to support their decision. But these companies characteristics are different of the others, supposing that their needs of information, as their system implementation difficulties are also different. This studys main objective is to identify the difficulties of cost system implementation in one medium size company through a case study. As secondary objectives are: the categorization of the material found in the bibliographical revision in groups; verify if the difficulties founded in the case study are similar with the literature. First, the founded difficulties by the many authors were separated between difficulties and critical factors for the implementation of systems. They were after categorized in behavior, management and insufficiency of resources, and the last two were reclassified in other subgroups. The analyzed company is a medium size industry in the branch of plastic packings. The study shows that the mainly difficulties of the company were related with lack of training, language limitations and accounting standards, once the implanted model was ordered by the headquarter located abroad. Beyond these, the most of difficulties in the literature were also identified by the company in its implementation, in different levels. Considering the used categories, most of them are related with the management difficulties group and with the insufficiency of resources group. The solutions utilized by the company hadnt a specific project for its realization, been applied in agreement with the possibility that the context allowed in that time.

Le contexte de cette recherche s’inscrit dans le cadre d’un contrat Cifre, passé entre un laboratoire (le GLYSI, devenu MODYS), une entreprise (petite PME de 70 salariés, proposant des solutions téléphoniques aux très petites entreprises) et l’ANRT. Une telle coopération présentait plusieurs avantages, tant pour la recherche sociologique que pour la PME. La recherche a ainsi pu obtenir de travailler sur un segment d’entreprise encore peu étudié, c'est-à-dire les TPE de 0 à 9 salariés, tant du point de vue de l’organisation que de la communication et de pratiquer une sociologie appliquée par le concours d’une immersion totale dans l’entreprise. La PME, quant à elle, attendait de comprendre les attentes futures de sa clientèle finale grâce à une méthodologie qualitative dont la spécificité est d’apporter des éclairages différents et complémentaire à ceux du pôle marketing et d’apporter des réponses aux problèmes de communication internes et aux cloisonnements géographiques.La recherche menée dans le domaine de la sociologie des organisations stricto sensu porte essentiellement sur la question du lien qu’entretiennent entre elles la communication et l’organisation d’entreprise et pose l’hypothèse que ce sont les prises de décisions qui relient ces deux éléments. Les résultats de l’analyse mettent également en exergue l’importance relative des NTIC dans le fonctionnement des TPE. Quant à la recherche menée pour le compte de l’entreprise, elle est rapidement confrontée à un contexte de marché particulier. Le marché des télécommunications traverse une période tourmentée puisque France Télécom en perd le monopôle. Ce faisant, le groupe France Télécom modifie ses appels d’offres, ce qui, à terme, va entrainer la fermeture de la PME. / The contexte of this research takes place within the framework of a contract Cifre.This contract was signed between a laboratory (the GLYSI, become MODYS), a company (small and medium-sized entreprise (SME) of 70 employees proposing phone solutions in very small entreprises) and the ANRT. Such a cooperation presented several advantages, both for the sociological research and for the SME.The research was so able to obtain to work on a segment of company still little studied, the very smalls companies from 0 to 9 employees, both from the point of view of the organization and of the communication, and to practise a sociology applied thanks to a total dumping in the SME, as for it, waited to understand the future waits of it final clientele thanks to a qualitative methodology and to bring answers to the internal communications problems and to the geographical subdivisions. The research concerns essentially the question of the link that maintain between them the communication and the organization of company and put the hypothesis that it is the decision-making which connect these two elements. The results of the analysis also highlight the relative importance of the new tools of information and communication in the functioning of the very small entreprises. As for the research led for the company, it is quickly confronted with a context of particular market. The market of telecommunications crosses a restless period, because France Télécom loses the monopole. In so doing, the group FT modifies its calls for tender what, later, is going to entrainer the closure of the SME.

This master thesis has been written at the School of Mathematics and System Engineering (MSI) at Växjö University in the field of computer science. IT security has become one of the main topics of every enterprise since they all use information technology in their business. Investments have to be done in order to achieve a high protection status of the IT environments. Specially small and medium-sized enterprises need more knowledge and advisory how to handle their IT security. This thesis analyses management tools that have the goal to improve the IT security. The second and main part of the thesis is the design of a tool that should helps to solve the described problems.

The overall economic development during the nineteenth and twentieth century has left us with an interconnected global society. However, the pollution does not adhere to the boundaries of nation-states. Therefore, the sustainability issue calls for holistic solutions on all levels of society, from individuals to states, large NGOs, and in particular the companies that produce the goods we consume. Corporate initiatives on this matter are usually referred to as Corporate Social Responsibility, or CSR. Many large corporations have been under scrutiny from different stakeholders ever since the early 1990’s and it is no longer possible for them to neglect their responsibility for i.e. pollution or human rights. However, smaller actors do not receive as much attention as their larger competitors, due to lower stakeholder awareness. With this background, this master thesis aims at investigating how small to medium-sized enterprises (SMEs) within the apparel industry in Sweden perceive their opportunities and challenges when working with CSR in their global supply chain. Thus, the thesis hopes to help bridge a scientific gap, and also connects to Supply Chain Management, SCM. This was accomplished through a literature review that identified and categorized different aspects of the problem. Following this, a multiple-case study with eight different brands was carried out, interviewing representatives from the organizations. The results show, among other things, that for SMEs, top management and/or owner values and commitment are of significant importance. This is in line with the literature. On the other hand, aspects like difficulties with language and cultural barriers were not an issue, contrary to the current academic research on SMEs. This was said to be due to the organizations extensive implementation or use of social capital through long-lasting business relations, which is another characteristic of the SME sector identified by the literature. Existing industry initiatives and cooperation between brands can work, but external help to manage these projects is essential for their success. Available Environmental Management Systems (EMS) on the other hand are often considered too expensive, time-consuming or unknown to end-consumers to be implemented. On the contrary, harsher government regulation and enforcement, both in Sweden as well as in the production countries are advocated. This is particularly noticeable, since generally, private sector representatives tend to be against government regulations. / Mistra Future Fashion

Abstract This study examines the phenomenon of corporate brand co-creation in the context of small and medium sized enterprises (SMEs) operating in business-to-business (B2B) markets. The aim of this study is to better understand how external stakeholders co-create a corporate brand—brand image and identity—and what characterises these brand co-creative stakeholder relationships. Branding is regarded as a social and interactive process in which the company and its stakeholders are both considered active participants. In addition to the corporate branding literature, this study builds on industrial network theory, service-dominant logic and organisational identity theory. The empirical contribution of the study is conducted using qualitative interview and case study methods to analyse the phenomenon longitudinally and from a multi-stakeholder perspective. The primary empirical data are generated through interviews of B2B SME experts and the case company’s management, employees and key partners during the period 2010–2013. Narrative approach is employed in the data generation and analysis. The study shows that corporate branding is a holistic process that is influenced by various stakeholders. In particular, the key partners can be actively involved in co-creating a company’s corporate brand. External stakeholders are involved in corporate branding through interactions with the company and other stakeholders. The study identifies a number of co-creative actions performed by external stakeholders that influence the corporate brand image, either directly or indirectly. The study also shows that stakeholder cooperation, interaction and dialogue are central in corporate brand identity development, as they help companies to understand and adapt to the competitive environment and to define the corporate brand’s unique and central features in relation to it. At the relationship level, corporate brand co-creative stakeholder relationships are characterised by dependency and mutuality. The significance of various stakeholder relationships in branding, however, varies across situations, at different stages of the company’s lifecycle and at the relationship portfolio level; they can be understood as context-dependent, evolving and dynamic. Managers can use the findings of this study to identify the key stakeholders that are central in co-creating corporate brands and to employ their resources and integrate their activities to strengthen the corporate brand. / Tiivistelmä Tämä väitöskirja tutkii yritysbrändin yhteisluomista yritystenvälisillä markkinoilla (B2B) toimivien pk-yritysten kontekstissa. Tutkimus pyrkii ymmärtämään miten yrityksen ulkoiset sidosryhmät osallistuvat yritysbrändin – brändi-imagon ja -identiteetin – luomiseen ja mikä on luonteenomaista yritysbrändiä yhteisluoville sidosryhmäsuhteille. Brändäystä tarkastellaan sosiaalisena ja vuorovaikutteisena prosessina jossa yritys ja sen eri sidosryhmät nähdään aktiivisina toimijoina. Tutkimus nojaa brändikirjallisuuden lisäksi verkostoteoriaan, palvelulähtöiseen ajatteluun sekä organisaatioidentiteetti-teoriaan. Tutkimuksen empiirinen osuus toteutettiin laadullisena haastattelu- ja tapaustutkimuksena jossa ilmiötä tarkasteltiin eri sidosryhmien näkökulmasta sekä pitkittäisesti. Tutkimuksen ensisijainen empiirinen aineisto kerättiin haastattelemalla B2B pk-yritystoiminnan asiantuntijoita sekä tapausyrityksen johtoa, henkilöstöä ja avainyhteistyökumppaneita vuosina 2010–2013. Aineiston keruussa ja analyysissa on käytetty narratiivista lähestymistapaa. Tutkimus osoittaa että yritysbrändäys on kokonaisvaltainen prosessi johon vaikuttaa yrityksen lisäksi myös sen eri sidosryhmät. Erityisesti avainyhteistyökumppanit voivat olla aktiivisesti mukana luomassa yrityksen brändiä. Yrityksen ulkoiset sidosryhmät osallistuvat yritysbrändin luomiseen vuorovaikutuksessa yrityksen sekä muiden sidosryhmien kanssa. Tutkimuksessa tunnistetaan useita ulkoisten sidosryhmien brändiä yhteisluovia toimintoja, jotka vaikuttavat yritysbrändi-imagoon joko suoraan tai epäsuorasti. Tutkimus osoittaa lisäksi, että yhteistyö, vuorovaikutus ja dialogi sidosryhmien kanssa ovat keskeisessä roolissa yritysbrändi-identiteetin kehittymisessä, sillä ne auttavat yritystä ymmärtämään sen kilpailuympäristöä, sopeutumaan sen vaatimuksiin sekä määrittelemään brändin keskeiset erottuvuustekijät suhteessa siihen. Tutkimuksen perusteella yritysbrändiä yhteisluoville sidosryhmäsuhteille on suhdetasolla ominaista riippuvuus ja vastavuoroisuus. Eri sidosryhmäsuhteiden merkitys yritysbrändin kannalta vaihtelee eri tilanteissa sekä yrityksen eri elämänvaiheissa. Suhdeportfoliotasolla brändiä yhteisluovia sidosryhmäsuhteita voidaankin luonnehtia kontekstisidonnaisiksi, muuttuviksi ja dynaamisiksi. Tuloksia voidaan hyödyntää yritysbrändäyksen kannalta keskeisten sidosryhmien tunnistamisessa sekä niiden resurssien hyödyntämisessä ja toimintojen integroimisessa brändäyksessä.

Magister Legum - LLM / This mini-thesis aims to contribute to the debate around the legislative process by summarizing and analysing it comprehensively. It will, without being exhaustive, seek to identify the most important legal requirements that the future Statute needs to meet in order to facilitate cross-border business of small and medium-sized businesses. It seeks to systematise and comment on the most important legal Key Issues and therefore clarify and enrich the debate. / South Africa

Bakgrund: Att flytta hem tidigare outsourcad produktion har blivit allt mer förekommande bland svenska företag. Insourcing har även anammats av små och medelstora företag vilket ter sig särskilt förvånande då de bland annat besitter begränsade resurser, både finansiella och kunskapsmässiga. Varför denna form av strategiska förändring har skett i denna typ av företag är fortfarande relativt outforskat. I denna studie kommer därför de motiv som finns till insourcingbeslut men även vilka beslutsunderlag som ligger till grund för beslutet i SMEs att identifieras. Genom detta skapas en ökad förståelse för vilka grunder ett insourcingbeslut tas i SMEs. Syfte: Studien syftar till att identifiera vilka motiv som ligger till grund för insourcingbeslut i SMEs samt att förklara varför motiven har uppkommit. Vidare syftar studien till att beskriva vilka beslutsunderlag som används vid ett insourcingbeslut i SMEs samt huruvida de identifierade motiven påverkar beslutsunderlagens innehåll. Metod: Metodvalet för studien är en kvalitativ intervjustudie på fem svenska företag inom SME-definitionen som verkar i olika branscher. Slutsats: I studien har ett antal olika motiv till insourcingbeslut i SMEs identifierats där även en förklaring kring motivens uppkomst har gjorts. Två nya insourcingmotiv har identifierats: bredda sin kompetens och reducera lagerkostnader. Det som även var utmärkande gällande insourcingmotiv i SMEs är att de mest förekommande motiven går att relatera till att företagen vill genomföra någon form av strategisk förändring i verksamheten. Vi har även konstaterat att resursanalyser i form av totalkostnad samt kompetens- och investeringsbehov som det viktigaste underlaget som SMEs använder sig av vid ett insourcingbeslut. Det kan även konstateras att SMEs prioriterar beslutsunderlag som kan kopplas till de motiv som beslutet har tagits på, varför vi genom denna studie har kunnat identifiera ett nytt underlag: beslutsunderlag relaterade till specifika motiv. Motivbilden väger även tyngre än de ekonomiska analyserna vid ett beslut i SMEs. / Background: It has become more frequent among Swedish companies to transfer back previously outsourced production. Insourcing has also been accommodated in small and medium sized enterprises. This can seem surprising since they possess limited resources, both financially and logically. Why this strategic transformation has occurred in this kind of company is still relatively unexplored. This thesis will identify not only the incentives for insourcing, but also what kind of decision making constitutes the basis for insourcing in SMEs. By doing this, an increased level of knowledge for insourcing decisions in SMEs will be achieved. Purpose: The purpose of this thesis is to identify the incentives for insourcing in SMEs and to explain why they occurred. Further, the purpose of the thesis is to describe the decision making that creates the basis for insourcing in SMEs, and whether the incentives of insourcing effects the basis for decision making. Method: The method of the thesis is a qualitative interview study of five Swedish companies in different lines of business. Conclusion: Several different incentives for insourcing in SMEs have been identified and a description regarding the origin of the incentives is presented. We have identified two new incentives for insourcing: broaden their knowledge and reduce warehousing cost. Regarding insourcing incentives, it was found that the most frequent incentives are related to the fact that the companies want to implement some kind of strategic change within their organization. We have also identified resource analysis in terms of total cost and requirement of skills, to be the most important basis of decision making used by SMEs. It can also be noted that SMEs prioritize the basis of decision making that can be connected to the incentives. When making the insourcing decision in SMEs, the incentives for insourcing are of higher importance than the financial analysis. Method: The method of the thesis is a qualitative interview study of five Swedish companies in different lines of business.