Strategic business and IT alignment assessment is growing in importance. Different assessment methods have been used to try to pursue the complexity of this dynamic and evolutionary alignment. Despite the fact that alignment is a real problem and a challenge of utmost importance, no consensus can be found on what alignment really is, how it should be measured in the organization in practice, or what measures should be taken to maintain and improve it. Consequently, the key question about how to assess and accomplish (define, identify, measure, maintain and improve) the strategic business and IT alignment is still a great unanswered challenge for many enterprises. In this thesis work, three main research questions were formulated: how can the validity and reliability of an alignment assessment method be improved, what are the dominant topics in the area of alignment, and how to facilitate the analysis of the business and IT governance alignment based on business process simulation and balanced scorecard methods. This is a composite thesis work that includes an introduction and six papers (paper A-F). The main contributions and results of this thesis are described in published and included technical papers. In papers A and B an alternative organization-wide approach and metamodel for assessing strategic business and IT alignment are proposed. Two case studies were performed applying the proposed approach. In paper C, a prioritized diagram of the most widely accepted strategic alignment model, with the purpose of categorizing the most important topics in the research area of strategic business and IT alignment is presented. One of the relevant topics that were identified is governance. In papers D, E and F, there are presented a business process simulation approach and a balanced scorecard method in order to facilitate the assessment of the business and IT governance alignment. An illustrative example of the simulation approach is presented in an appendix of this thesis. This research work aims to improve the decision-making process for business and IT managers at different levels in an enterprise by means of increasing the level of understanding and knowledge as well as by enhancing existing models and methods, for evaluating strategic business and IT alignment. / <p>QC 20101110</p>

Submitted by Emerson Lima de Macedo (emerson_macedo@hotmail.com) on 2018-06-23T13:46:29Z No. of bitstreams: 1 TCC_EMERSON MACEDO_PARA ARQUIVAMENTO.pdf: 2385616 bytes, checksum: 0e2ffb94b19b4ac2380c34d66682f1af (MD5) / Rejected by Simone de Andrade Lopes Pires (simone.lopes@fgv.br), reason: Prezado Emerson Recebemos a postagem do seu trabalho na biblioteca digital e para ser aprovado serão necessários alguns ajustes: 1º CAPA: nome da escola: excluir o FGV-EAESP ESCOLA DE ADMINISTRAÇÃO DE EMPRESAS DE SÃO PAULO: vem abaixo de FUNDAÇÃO GETULIO VARGAS. 2º Folha de rosto: o correto é “ Trabalho aplicado......Mestre em Gestão para a Competitividade.” Linha de Pesquisa: Gestão de Controladoria e Finanças como Fator Competitivo 3º Pagina da Ficha catalográfica: Vem após folha de rosto. Deverá ser impressa no verso da folha de rosto. Excluir a palavra “FICHA CATALOGRAFICA” Falta a frase “ficha catalográfica elaborada por....” 4º Folha de aprovação: refazer a configuração saiu desconfigurado: Idem a folha de rosto: “ Trabalho aplicado......Mestre em Gestão para a Competitividade.” Linha de Pesquisa: Gestão de Controladoria e Finanças como Fator Competitivo 5º AGRADECIMENTOS: a palavra de AGRADECIMENTOS deve ser “MAIUSCULA” e centralizado 6º RESUMO: a palavra RESUMO deve ser “MAIUSCULA” e centralizado. E se possível aplicar o espaçamento de 1,5. Lembrando que o resumo vem antes do sumário. 7º ABSTRACT: palavra ABSTRACT deve ser “MAIUSCULA” e centralizado. E se possível aplicar o espaçamento de 1,5. Lembrando que o ABSTRACT vem após ao RESUMO antes do sumário. 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No. of bitstreams: 1 TCC_EMERSON MACEDO_PARA ARQUIVAMENTO.pdf: 2385966 bytes, checksum: 43826474e56277b498ff3088191a1cf2 (MD5) Previous issue date: 2018 / A competitividade tem sido uma das grandes questões empresariais brasileiras. Economias mais competitivas são capazes de crescer mais rapidamente e de forma sustentável a médio e longo prazos. De forma geral, as empresas brasileiras pouco alavancam as estruturas de controles internos como instrumento de vantagem competitiva, e associam esses controles a elementos dos seus programas de compliance e da burocracia empresarial. O objeto do presente estudo é entender de forma exploratória, diante da problemática apresentada, se os controles internos são efetivamente utilizados por empreendedores e gestores brasileiros como mecanismo de gestão para alavancagem de competitividade. O estudo foi desenvolvido com base no método quantitativo de caráter exploratório, em que a coleta de dados foi conduzida através de um estudo tipo survey, utilizando um questionário estruturado enviado a uma amostra não probabilística. Os resultados do estudo revelaram entre a população pesquisada, uma percepção de relação positiva entre a adequada implementação de controles internos e o desempenho operacional das empresas. Alguns resultados, porém, se mostraram preocupantes, como por exemplo, as lacunas de alinhamento entre as estruturas de controles internos e os objetivos estratégicos dos negócios, a falta de uma clara definição de processos críticos e os controles implementados no seu entorno e a baixa capacitação aos usuários, o que leva, por sua vez, à percepção por parte de parcela importante dos pesquisados, de que os custos decorrentes da implantação e operação de controles internos não são ainda plenamente justificáveis pelos seus benefícios. Outro importante fator de atenção reside na necessidade de melhoria na consistência e nível de utilização dos controles internos, o que também traz impacto negativo na percepção de custo/benefício. / Competitiveness has been one of the biggest Brazilian business issues. Competitive economies are able to grow more rapidly and sustainably in the medium and long terms. In general, Brazilian companies do not leverage internal control structures as an instrument of competitive advantage, rather, linking controls to elements of their compliance programs and corporate bureaucracy. The object of this study is to explore, given the presented problem, if Brazilian entrepreneurs and managers effectively use internal controls as management tools to leverage companies’ competitiveness. This study was developed based on a quantitative exploratory research in which the data collection was conducted through a survey-type study, using a structured questionnaire sent to a non-probabilistic sample. The results of the study revealed that an adequate implementation of internal controls positively contributes towards operational performance of the companies. Some results, however, were worrisome. for example, the alignment gaps between internal control structures and strategic business objectives, the lack of a clear definition of critical processes and the controls implemented around them and the low level of users’ competence. These factors leads, in turn, to the perception by an important portion of respondents that the costs arising from the implementation and operation of internal controls are not yet fully justified by their benefits. There is also a need to improve the consistency and level of use of internal controls, which also has a negative impact on the cost/benefit perception.

Diploma thesis is focused on the strategic performance management and Business Intelligence domain. Main objectives of the thesis are to define strategic goals of building enterprise by help of the Balanced Scorecard (BSC) concept and to assign specific metrics to these strategic goals. Another objective of this work is to design Business Intelligence (BI) implementation which means building a data warehouse upon company data, multidimensional cubes and user-defined reports. Initial theoretical principles are described in the first part of this work in which main issues of strategic performance management, BSC concept and BI domain are specified. In the practical part the strategic goals and specific metrics of building enterprise are defined. The output of this chapter is an overall strategic map containing strategic goals with assigned metrics and also comments describing mutual relationships of these goals. Next chapter deals with building a data warehouse upon company data, multidimensional cubes and user-defined reports with measured values interpretation. Contribution of the thesis consists in the enterprise management model upon BSC concept which helps specify strategic goals and also the design of BI implementation which should simplify monitoring of these strategic goals by the help of the metrics specified. Another contribution for building industry enterprise management can be an overview of main BI technologies and the ways and means of its practical application.

The diploma thesis titled „Proposal of Activities for Development of Strategic Cooperation in the Area of Sales of Bakery Ovens“ focuses on proposals for the creation of a strategic framework with the aim of developing a strategic alliance between the strategic business unit of company Sklářské stroje Znojmo, s.r.o. and chosen partner.

Η διατριβή εξετάζει τους κρίσιμους παράγοντες που προσδιορίζουν την επιχειρηματικότητα της υπαίθρου, θέτει τα κύρια ερευνητικά ερωτήματα που σχετίζονται με ανάπτυξη και υποστήριξη της επιχειρηματικότητας στην ύπαιθρο και τέλος θέτει τις βάσεις για μία μελλοντική επιστημονική έρευνα. Οι περιοχές όπου βασίσθηκε η συγκεκριμένη διατριβή οριοθετούνται σε τέσσερις χώρες της Νότιας Ευρώπης: α) την Ελλάδα (Ευρυτανία)β) την Ιταλία (Garfagnana & Media Valle del Serchio) γ) την Ισπανία (Garrotxa) και δ) την Πορτογαλία (Serra-Algarvia). / The doctoral dissertation examines the crucial factors that determine rural entrepreneurship, it sets the basic research questions concerning the development and support of rural entrepreneurship and it also sets the framework for a future scientific research. The doctoral dissertation was based on four areas of Southern Europe: Evrytania (Greece); Garfagnana & Media Valle del Serchio (Italy); Garrotxa (Spain) and Serra-Algarvia (Portugal).

Made available in DSpace on 2010-04-20T20:15:00Z (GMT). No. of bitstreams: 0 Previous issue date: 2000-08-15T00:00:00Z / Case Study on strategic business units, which took place in a medium-sizeclinic, located in São Paulo, Brazil, as a result of the development of the way the organization responds to the changes in the health segment of the economy, with special emphasis on the management aspects related to the structure chosen. A description of various aspects are presented: structure, processes and strategies used to guide the clinic into adopting such model of structuringand thus, reaching their strategic objectives. / Trata de um Estudo de Caso. Unidades estratégicas de negócio em saúde : o caso Alergoclínica. Aborda mudanças em estrutura, estratégia e processos, destacando o uso da estrutura por Unidades Estratégicas de Negócio provocadas por meio de alterações no cenário da prestação de serviços em saúde, identificando os limites entre cada um dos conceitos aplicados e o momento da organização estudada.

Made available in DSpace on 2016-06-02T19:50:18Z (GMT). No. of bitstreams: 1 4838.pdf: 2003441 bytes, checksum: 4cf744b7e6944f412ab80683dec07735 (MD5) Previous issue date: 2012-08-20 / This survey aims to investigate the inter-organizational relationships of a company that in a same industrial plant, concentrates its activities into two distinct markets: the automotive and white goods. Therefore, its purpose is to identify and detail how different requirements of different economic sectors, characterized by unequal positions in supply chain and by physical flows and quirky information, interfere in the organizational design of a company that operates directly in two chains. To meet this goal, there was the selection of up-and downstream links, that is, suppliers and customers of the automotive and white goods market. Soon, was set a case study involving four suppliers and six central enterprise customers. The empirical clipping adopted contemplated the construction of immediate central chain company by which flow all interorganizational relations selected. The comparative research of upstream and downstream relationships occurred through questionnaires that sought to identify and translate the central company interactions with selected organizations, as well as to clarify their form of simultaneous actions in the sectors of automotive, white goods and with support of the theories of supply chain, supply chain management and networks. In summary, the results of this research showed that the company central: (1) Gets cost advantages in its operations in the automotive and white goods segment, on the basis of complementarities; (2) presents an organizational design shaped by the way in which production is performed to company C (b) 1, for the different sectors, by his training and entry into the market, by productive restructuring processes occurring in the white line and automotive markets, for its strategic options and by its placement in the automotive supply chain and white line; (3) when you join at the first level of the automotive supply chain had access to a large number of challenges and opportunities that, if properly addressed, will configure itself in a growth, characterized by structural changes that will include a new dimensioning of your strategic business units in order to remodel your current organizational design, as well as their relationships with customers and suppliers. / Esta pesquisa tem por finalidade investigar as relações interorganizacionais de uma empresa que em uma mesma planta industrial, concentra sua atuação em dois mercados distintos: o de linha branca e o automotivo. Por conseguinte, seu propósito está em identificar e pormenorizar de que forma exigências distintas de setores econômicos diferentes, caracterizadas por posicionamentos desiguais na cadeia de suprimentos e por fluxos físicos e de informação peculiares, interferem no desenho organizacional de uma empresa que atua diretamente em duas cadeias produtivas. Para cumprir este objetivo, houve a seleção de elos à montante e à jusante, isto é, fornecedores e clientes do mercado de linha branca e automotivo. Logo, foi definido um estudo de caso que envolveu quatro fornecedores e seis clientes da empresa central. O recorte empírico adotado contemplou a construção da cadeia imediata à empresa central, pela qual fluem todas as relações interorganizacionais selecionadas. A investigação comparativa das relações à montante e à jusante ocorreu por meio de questionários que visaram identificar e traduzir as interações da empresa central com as organizações selecionadas, bem como esclarecer sua forma de atuação simultânea nos setores de linha branca e automotivo, com respaldo das teorias da cadeia de suprimentos, da gestão da cadeia de suprimentos e de redes. Em síntese, os resultados dessa pesquisa apontaram que a empresa central: (1) Obtém vantagens de custo em sua atuação no segmento de linha branca e automotiva, em função das complementaridades; (2) Apresenta um desenho organizacional moldado pela forma pela qual a produção é realizada para a empresa C(b)1, para os distintos setores, por seu histórico de formação e ingresso no mercado, pelos processos de reestruturação produtiva ocorridos nos mercados de linha branca e automotivo, por suas opções estratégicas e por seu posicionamento na cadeia automotiva e de linha branca; (3) Ao ingressar no primeiro nível de fornecimento da cadeia automotiva teve acesso a um grande número de desafios e oportunidades que, se devidamente superados, configurar-se-ão em um crescimento, caracterizado por mudanças estruturais que incluirão um novo dimensionamento de suas unidades estratégicas de negócios, de modo a remodelar seu atual desenho organizacional, bem como seus relacionamentos com clientes e fornecedores.

Diploma thesis is focused on the strategic performance management and Business Intelligence domain. Main objectives of the thesis are to define strategic goals of building enterprise by help of the Balanced Scorecard (BSC) concept and to assign specific metrics to these strategic goals. Another objective of this work is to design Business Intelligence (BI) implementation which means building a data warehouse upon company data, multidimensional cubes and user-defined reports. Initial theoretical principles are described in the first part of this work in which main issues of strategic performance management, BSC concept and BI domain are specified. In the practical part the strategic goals and specific metrics of building enterprise are defined. The output of this chapter is an overall strategic map containing strategic goals with assigned metrics and also comments describing mutual relationships of these goals. Next chapter deals with building a data warehouse upon company data, multidimensional cubes and user-defined reports with measured values interpretation. Contribution of the thesis consists in the enterprise management model upon BSC concept which helps specify strategic goals and also the design of BI implementation which should simplify monitoring of these strategic goals by the help of the metrics specified. Another contribution for building industry enterprise management can be an overview of main BI technologies and the ways and means of its practical application.

The Master's Thesis deals with strategy plan of small family business. Having analysed the actual state of the family business and strategic business unit - hotel, development strategy is proposed in order to increase the firm's competitiveness.

La presente investigación se enfocó en el impacto que tuvo el COVID-19 en el sector servicios específicamente en el inmobiliario. Por tanto, se planteó como objetivo general analizar el impacto económico y financiero de las estrategias ante el COVID-19 de la Inmobiliaria Ingenierías Energías y Medio Ambiente SAC años 2019 a 2022. La metodología de estudio empleada fue cuantitativa, de tipo aplicada y nivel descriptivo, a su vez, un diseño experimental de corte de transversal. Así mismo, la población sujeta de estudio es la inmobiliaria teniendo como muestra a la información financiera para la elaboración de indicadores financieros, implementando estrategias para la toma de decisiones. Por ello, se utilizaron instrumentos como la entrevista y el análisis documental. Los resultados evidenciaron la elaboración de un diagnóstico de la situación económica financiera de la Inmobiliaria Ingeniería Energía y Medio Ambiente SAC, con esta información se observó una rentabilidad y liquidez no significativa; además se analizaron las medidas de reactivación económica empresarial aplicadas por la inmobiliaria durante la pandemia las cuales fueron estrategias operativas y de mercado, así pues, se evaluó el efecto por el COVID-19 en los estados financieros de los años 2021 al 2022 un ligero mejoramiento en sus ratios de rentabilidad y liquidez. Por lo tanto, la elaboración de estrategias complementarias nos va permitir enfrentar la situación económica de la Inmobiliaria Ingeniería Energía y Medio Ambiente SAC para el año 2023. / The present investigation focused on the impact that COVID-19 had on the services sector, specifically on real estate. Therefore, it has been proposed as a general objective to analyze the economic and financial impact of the strategies before the Covid-19 of the Inmobiliaria Ingenierías Energías y Medio Ambiente SAC years 2019 to 2022. The study methodology used was quantitative, of an application type and level descriptive, in turn, a cross-sectional experimental design. Likewise, the population subject to study is real estate, having as a sample the financial information for the elaboration of financial indicators, implementing strategies for decision making. For this reason, instruments such as the interview and documentary analysis were used. The results evidenced the elaboration of a diagnosis of the financial economic situation of the Inmobiliaria Ingeniería Energía y Medio Ambiente SAC, with this information a non-significant profitability and liquidity was observed; In addition, the business economic reactivation measures applied by the real estate company during the pandemic were analyzed, which were operational and market strategies, thus, the effect of Covid 19 on the financial statements for the years 2021 to 2022 was evaluated, a slight improvement in their profitability and liquidity ratios. Therefore, the elaboration of complementary strategies will allow us to face the economic situation of the Inmobiliaria Ingeniería Energía y Medio Ambiente SAC for the year 2023.