Abstract The interest in China today is enormous, and media talk about successful firms and entrepreneurs that engage in business with China. This positive image has created a general per-ception that China offers the moon and the stars for Swedish micro and small sized enterprises (MSEs). We still believe that there are many opportunities to extend or build busi-ness upon import from China. However, we question media’s communication that import from China is a straight way to success. If this is an accurate picture of the situation, what is it that makes Swedish companies hesitating about establishing import business from China? The purpose of this thesis is to identify the reasons for Swedish MSEs to engage in import from China, as well as recognizing the problems they experience. We will by analysing the underlying factors of the problems describe different ways to handle these issues. We have chosen a qualitative approach with semistructured, deep-going interviews, which we have carried out on six companies that have gone through with the import process from China. The empirical findings will be the base in order to verify the theories on this subject. We have come to the conclusion that there is a division between production companies and trading companies when it comes to the reason to start importing. Trading firms generally follow the opportunities while production companies are forced to take action because of push effects. Also, the hype about China has helped in choosing China before other countries. The companies in this thesis have generally no trouble in finding a supplier but rather to find suitable suppliers. The major problems in trading with China are quality and delivery, which many companies handle by shortterm procedures like over-explicitness, constant reminders and increased specifications. They argue that these problems depend on lack of understanding, variation in outlook, different behaviour, as well as pride and attitudes among the Chinese. However, we believe that these issues have their roots in culture, linguistics and different views of how relationships should be considered. Thus it would be a more long term solution to handle the underlying issues which in the extension is a more successful way of importing from China.

<p>Abstract</p><p>The interest in China today is enormous, and media talk about successful firms and entrepreneurs that engage in business with China. This positive image has created a general per-ception that China offers the moon and the stars for Swedish micro and small sized enterprises (MSEs). We still believe that there are many opportunities to extend or build busi-ness upon import from China. However, we question media’s communication that import from China is a straight way to success. If this is an accurate picture of the situation, what is it that makes Swedish companies hesitating about establishing import business from China?</p><p>The purpose of this thesis is to identify the reasons for Swedish MSEs to engage in import from China, as well as recognizing the problems they experience. We will by analysing the underlying factors of the problems describe different ways to handle these issues.</p><p>We have chosen a qualitative approach with semistructured, deep-going interviews, which we have carried out on six companies that have gone through with the import process from China. The empirical findings will be the base in order to verify the theories on this subject.</p><p>We have come to the conclusion that there is a division between production companies and trading companies when it comes to the reason to start importing. Trading firms generally follow the opportunities while production companies are forced to take action because of push effects. Also, the hype about China has helped in choosing China before other countries. The companies in this thesis have generally no trouble in finding a supplier but rather to find suitable suppliers.</p><p>The major problems in trading with China are quality and delivery, which many companies handle by shortterm procedures like over-explicitness, constant reminders and increased specifications. They argue that these problems depend on lack of understanding, variation in outlook, different behaviour, as well as pride and attitudes among the Chinese. However, we believe that these issues have their roots in culture, linguistics and different views of how relationships should be considered. Thus it would be a more long term solution to handle the underlying issues which in the extension is a more successful way of importing from China.</p>

Background and problem: The abolishment of the mandatory audit in Sweden resulted in a marketorientation in which the small sized enterprises gained a stronger position. Theaudit firms are faced with the challenge to better meet the clients need and todemonstrate the value of audit now when it is optional. In coherence with thisclient focus it is endorsed to implement a value-based pricing that primarilyconsiders the client’s value and willingness to pay. The value of audit andaccounting services to small sized enterprises is not yet fully investigated, whyit is difficult to implement a value-based strategy. Aim: The aim of this study is to investigate the value of audit and accounting servicesto the small sized enterprises through the study of which attributes theseservices consist of and which priority the small sized enterprises attach to thedifferent attributes. This study will result in the optimal combination ofattributes and levels of performance related to audit and accounting servicesthrough the eyes of the small sized enterprises. Method: In order to investigate the attributes of audit and accounting services, we haveconducted a qualitative pre-study including three interviews with small sizedenterprises about their perception of the value of these services. Thereafter aquantitative survey study has been realized through the function Conjoint Analysis in the Excel program named Marketing Engineering. The purpose is toinvestigate the preferences of small sized enterprises in order to present theoptimal combination. Results and conclusion: In addition to the presentation of the optimal combination, this study impliesthat the value of audit and accounting services partly consists of a functionaluse, where the utilization of these services solves the client’s problems. Partlythe services consist of more hedonic values, where the relationship with and theconsulting from the person who performs the service are highly valued by thesmall sized enterprises. In order to create additional value, the information aboutthese services needs to be improved. / Bakgrund och problem: Revisionspliktens avskaffande ledde till en marknadsorientering därsmåföretagarna har intagit en starkare position. Revisionsbyråerna står inför enutmaning att bättre tillgodose klientens behov och påvisa nyttan med revision dåden numera är frivillig för småföretag. I linje med denna klientfokuseringförespråkas en implementering av den värdebaserade prissättningen som utgårfrån klientens värde och betalningsvillighet. Småföretagarnas värde avrevisions- och redovisningstjänster är dock inte helt utrett varför det än så längeär svårt att implementera en värdebaserad prissättningsstrategi irevisionsbranschen. Syfte: Syftet med denna studie är att undersöka småföretagarnas upplevda värde avrevisions- och redovisningstjänster genom att studera vilka attribut dessa tjänsterbestår av och vilken prioritet småföretagarna fäster vid de olika attributen.Genom denna studie förmedlas en bild av den optimala kombinationen avattribut och prestationsnivåer relaterade till revisions- och redovisningstjänsterur småföretagarens synvinkel. Metod: För att kunna undersöka vilka attribut en revisions- och redovisningstjänst kanbestå av har vi genomfört en kvalitativ förstudie där vi intervjuat tre småföretagom deras uppfattning kring värdet av dessa tjänster. Därefter har en kvantitativsurveyundersökning genomförts på 20 företag med hjälp av Excel-programmet Marketing Engineering där funktionen Conjoint Analysis har tillämpats för attkunna undersöka småföretagarnas preferenser och slutligen presentera denoptimala kombinationen. Resultat och slutsats: Utöver presentationen av den optimala kombinationen framgår i denna studie attvärdet med revisions- och redovisningstjänster dels består av en funktionellnytta, där utnyttjandet av tjänsterna löser klienternas problem. Dels bestårtjänsterna av mer hedonistiska inslag, där relationen med och rådgivning fråntjänsteutövaren värdesätts av småföretagen. För att skapa ytterligare värde börfrämst informationen kring tjänsterna förbättras.

The aim of this study is to examine factoring as an option of finance for small businesses to make capital available to the cash account. Small businesses constitutes 99.4 percent of all enterprises in Sweden, and are thereby important actors of the community. Liquidity is the viability of a company; cash flow problems limits growth and is a common reason for bankruptcy. Factoring is a finance option which make capital locked in account receivables available. Through a qualitative study using interviews, the use of factoring has been examined amongst five small businesses in the construction industry. The results showed that factoring is a suitable option of finance for small businesses to attain greater value since it creates the right prerequisites. Companies use factoring when they have liquidity problems and an imbalance in cash flows. Positive aspects of factoring is especially its ability to quickly improve the cash flow. The negative highlighted is the cost, but they are considered reasonable. / Syftet med forskningen är att undersöka factoring som finansieringsalternativ för småföretag för att frigöra kapital till kassan. Småföretag utgör 99,4 procent av allt företagande i Sverige och är därmed viktiga aktörer för samhället. Likviditet är företags livskraft, problem med kassaflödet begränsar tillväxt och är en vanlig anledning till att företag går i konkurs. Factoring är ett finansieringsalternativ som frigör kapital som är låst i kundfordringar. Genom en kvalitativ studie, med hjälp av intervjuer, har nyttjandet av factoring undersökts bland fem stycken småföretag i byggbranschen. Resultatet av studien visade att factoring är ett lämpligt finansieringsalternativ för småföretag att uppnå ett högre värde eftersom det skapar rätt förutsättningar. Företag använder factoring vid likviditetsproblem och obalans i kassan. Det positiva med factoring är framförallt dess förmåga att snabbt förbättra kassaflödet. Nackdelarna som lyfts fram är kostnaderna, men dessa anses rimliga.

文具的歷史源遠流長，許多數百年老店，至今屹立不搖。國際文具市場的規模約六千億美金，以歐、美、亞太為三大市場。目前世界文具市場年成長僅約4%，歐、美、日更低於此數字，可見已有飽和趨勢。而台灣的現代文具產業，起始於二次大戰後。最早的業者有兩種: 一為台籍人士接下日人留下的設備與技術；另一則是從大陸播遷來台的文具商人另起爐灶。隨著70年代台灣出口導向型的經濟成長，文具業者開始進軍國際。挾日系技術、及當時低工資的優勢，搶下一席之地。然自1980年代後期起，大陸、東南亞的製造商，從低價市場搶進，藉由模仿開始做起。近年來更在不斷引進新設備及技術下，開始有足以與台灣文具業抗衡的業者出現。至此，台灣的文具業不得不開始改變策略，一部分開始外移到東南亞或大陸，尋找製造成本更低的生產地；一部分則投入研發，尋求高附加價值；更有業者是兩種策略都採取。顯然，在總體經濟環境改變、內外在競爭優劣勢消長的情形下，台灣文具業者的策略也跟著在因應、變動。然而，文具產品雖消耗數量大，但單價低，產值亦偏低，故多不受政府、學界重視，相關研究付之闕如。 / 自波特於1980年發表競爭策略(Competitive Strategy)一書以來，競爭優劣勢分析，成為現代企業策略訂定時必做之功課。本文對台灣文具產業的發展做一回顧，並詳述並分析目前市場環境，再以波特的競爭策略理論(五力分析、國家競爭優勢—鑽石體系)，分析個案P公司的競爭優劣勢，及未來策略的建議。研究結果顯示：(1)資訊流通的容易、技術門檻降低，易吸引文具業新進者，造成產業飽和；(2)現有業者的背景、實力相近，又為成熟產業，又本地文具業者多為家族企業，在情感包袱下無人輕易退出，造成競爭激化。再者，全球文具市場成長趨緩的情形，導致市佔率掠奪戰；(3)大型通路取得議價力量。且文具規格已定型化，網路搜尋又日益便利，買主轉換供應商的難度低。又各國不斷推出的新法規，大幅增加了成本；(4)個人電腦侵入了傳統文具的空間。但傳統文具的易攜帶性與低廉價格、美術顏料技法的多變性，仍非電腦設備所能取代；(5)我國文具上游廠商精密技術不足，關鍵零件掌握先進國家手中。但近年韓、大陸供應商漸成氣候，或許可扭轉此情勢。又，文具業多為中小型企業，採購量低，難取得議價力量。 / 最後，對P公司及文具業者的建議：(1)持續研發，創造新利基，建立難以模仿的核心能耐(core capability)；(2) 在低階大量產品市場，如無意繼續投資，則即應選擇退出(或淡出)；反之，可考慮製程外包，或考慮使用替代原物料以降低成本，更可努力提升生產自動化程度；(3)於高階市場，品牌行銷有賴耕耘，若中小型企業財力不足，可考慮自小區域做起，另更可考慮以OEM/ODM形式為歐、美品牌代工；(4)為對買主提升其轉移成本，應努力降低道德危機成本與建立共同資產；(5)專注電子產品尚無法取代的功能加以發揮，並進一步與電子產品結合；(6)持續尋求原物料來源分散；(7)善用專業經理人協助管理。又，對政府的建議為：(1)加強總體競爭力；(2)特別加強對中小企業的輔導；(3)協助廠商開拓大陸市場。 / Modern stationery industry of Taiwan sprouted since the end of World War II. Early industry players could be roughly divided into two kinds: (1) those stationery dealers emigrated from mainland China after Chinese Civil War; (2) locals that bought out manufacturing facilities left over by departing Japanese. With the roaring up of Taiwan’s export-oriented economy, stationery players extend their business into the international markets. With their Japan-rooted technologies and low labor costs, Taiwanese stationery makers became major suppliers for the world, elbowing their way through German and Japanese competitors. / With the economic reform and liberalization of mainland China since late 1980’s, however, Taiwan’s stationery industries went over a turning point. Those low-cost mainland Chinese makers, providing products mainly copying advanced counterparts in other countries, first entered low-price markets. After years of imitation, learning, and introduction of new facilities and technologies, they gradually establish capability strong enough to compete with Taiwanese. To cope with this change, Taiwan’s stationers either move to Southeast Asia or China to gain cheaper production cost or stay home and invest more in innovation for upgrading their produce and making more added values. Obviously, the change in macroeconomic environment and competition has forced Taiwanese stationers to adjust themselves accordingly. Studies on this developing progress, however, can hardly found within governmental authorities or academic communities. The absence of research on stationery industries could most likely be attributed to the fact that this business accounts for a truly tiny part of the world’s economic production. / In view of this, it arouses the interest in discussing the competitive advantages and disadvantages—an idea brought about by Michael Porter, with his publication of Competitive Advantages in 1980—of Taiwan’s stationery industries for finding a new way. Thus, this thesis is intended to provide an overview of Taiwan’s stationery industries—their history, development, and analysis of current environment. And then, through Porter’s competitive theories—five forces analysis and diamond of national competitive advantages—it looks into the current competitive advantages and disadvantages of Taiwan’s stationery industries and tries to find strategic suggestions for Taiwan’s stationers as well as government. / The conclusion is:(a) for the industries: (1) keep on investing in innovation and finding new niches in order to establish sustainable core capabilities; (2) as to low-end markets, either fade out or stay but pursue low cost by production outsourcing, using alternative materials, and automation; (3) for high-end markets, branding marketing could cost a great deal, a regional, small-scale trial to begin is a safer way; besides, OEM/ODM for existing foreign brands can be a choice; (4) for enhancing switching cost of buyers, lower their moral hazard risk and build up common assets; (5) focus on functions that electronic alternative products haven’t covered, and further incorporate electronic functions with traditional stationery; (6) diversify sources of materials; (7) make good use of professional managers;(b) for the government: (1) keep on enhancing macroeconomic competitive advantages; (2) render more assistances to small- and middle-sized business like stationery industries; (3) render more assistance to business planning to enter mainland China market.