No Abstract Provided

La gestion interorganisationnelle des connaissances est une préoccupation croissante des organisations et, en particulier, de celles oeuvrant pour la dissuasion nucléaire française. Elle contribue à la maîtrise des connaissances nécessaires à la réussite d'un projet sur lequel plusieurs entreprises collaborent. Conduite à la Direction des applications militaires du Commissariat à l'énergie atomique, notre thèse s'intéresse au processus selon lequel une organisation cliente peut participer à la façon dont un fournisseur crée, conserve, transfert et applique les connaissances relatives aux prestations qu'elle lui achète. En ciblant la relation client / fournisseur stratégique, la recherche aborde un aspect peu exploré de la gestion interorganisationnelle des connaissances : le contrôle de la gestion des connaissances d'un fournisseur stratégique. Retenant, comme définition, que le contrôle de la gestion des connaissances d'un fournisseur stratégique est l'influence qu'un client peut exercer sur la façon dont il gère ses connaissances, la recherche démontre qu'il permet à un client de participer à la gestion des connaissances d'un fournisseur stratégique. A partir d'une approche ingénierique, notre thèse appréhende cet objet de recherche en s'appuyant sur la conception d'un guide méthodologique, proposant une démarche dédiée. Les résultats de la recherche aboutissent à la conception d'une démarche constituée de quatre étapes successives. Sa mise en oeuvre pourrait, si elle était engagée, aider un client à contrôler la gestion des connaissances d'un fournisseur stratégique et, in fine, permettre la maîtrise des connaissances relatives aux prestations qu'il lui livre. / Interorganizational knowledge management is a growing concern for organizations and, in particular, for those which belong to the French nuclear deterrence. It contributes to the mastery of knowledges required for the success of a project implying several companies. Carried out in the military applications Division of the French atomic energy Commission, our PhD thesis looks at the process allowing a client organization to participate to the way a supplier acquire, conserve, transfer and apply knowledges relevant to the deliveries that it purchased. Focusing on the client / strategic supplier relationship, the research addresses an unexplored aspect of interorganizational knowledge management: the knowledge management control of a strategic supplier. Since knowledge management control of a strategic supplier can be defined as the influence that a customer may have on how a strategic supplier manages its knowledge, research demonstrates that it allows the client to participate in knowledge management deployed by the strategic supplier. From a design science approach, our PhD thesis deals with this research object owing to the design of a methodological guide which proposes a dedicated process. The results of the research lead to the design of a process which consists in four stages. If it was in use, the process implementation could help a customer to control knowledge management of a strategic supplier and, finally, enable the mastery of knowledges related to the purchased deliveries.

Purpose; this thesis is purposed to investigate Strategic Management Accounting and Control process in supporting Sustainable Integration between Strategic Supplier Relationship Management processes and Strategic Customer Relationship Management processes. Methodology; based on the purpose, the study has conducted a literature review of presenting theories to define Sustainable Integration, Strategic Management Accounting and Control process, Strategic Supplier Relationship Management process, and Strategic Customer Relationship Management process. Furthermore, the study defined how Sustainable Integration can be accomplished, which tools, techniques, and procedures are suited for supporting Sustainable Integration, and how controlling process supports the Sustainable phenomenon between business processes. The reasonable methods of conducting qualitative and exploratory studies have been employed to handle empirical gathering data by interviews with strategic business process managers in industrial Swedish Manufacturing cases. Then the data has been analyzed in a Within-case analysis and Cross-case synthesis following by interpretation and implications. Using the regressive method and advanced method, the study sent the manuscript to interviewees and went back from results to theory to add observed and found out knowledge to the theory. Findings; the study found out that Sustainable Integration is accomplished by supporting and controlling processes of harmonized and continuous flows of information, product, technology, and financial resources through strategic close inter-organizational relationship which are conducted by Strategic Management Accounting and Control process. Sustainable and competitive tools, techniques and procedures are employed to support the Sustainable Integration phenomenon between strategic sub-business processes in case of SSRM and SCRM processes. Various levels of Sustainable Integration regards the extent of harmonization and close long-term relationship are occurred based on openness, innovativeness, trust, commitment and transparency between industrial manufacturing Swedish companies. Developed and reconfigured Strategic Management Accounting and Control process supports Sustainable Integration by the aim of achieving Sustainable Competitive Advantages and Sustainable Sourcing.

This diploma thesis is concerned with a problem of strategic supplier relationship management in the context of a correct understanding of the strategic procurement function. The main goal of the thesis is to analyze Strategic procurement department and all activities related do its function. Identify the main differences between strategic and operational function within the enterprise purchasing. Below this paper the purchasing strategy and strategic supllier relationship management of the corporate portfolio of suppliers are discussed in detail. To solve assigned topic Czech and foreign literature and internal materials of the analyzed company was used. To achieve the basic objective of the work I used descriptive, literature search, analysis and synthesis. In the application part there are three case studies that discuss specific issues. Based on the data, it is possible to confirm that strategic procurement and developed strategic supplier relationship management brings many advantages and it can be considered as a form of competitive advange.

自 Kaplan 及 Norton 於 1992 年提出平衡計分卡後,平衡計分卡即被視為 策略管理及績效衡量領域之利器。經過多年企業實務之測試與驗證,對於策略 之擬定、執行及管理上已發展出相當完整之架構。惟以往之研究多數係探討公 司本身之平衡計分卡,對於與外部夥伴共同制定計分卡之領域著墨甚少。部分 相關研究文獻未強調供應商之策略性,而係自一般營運角度出發,與重視供應 鏈管理概念之現代企業競爭模式背道而馳。 本研究提出「策略性供應商計分卡」,作為引導供應商如何協助企業達成 策略、建立長期策略夥伴關係之指引。研究內容中,詳細論述總公司計分卡推 導至策略性供應商計分卡之過程、各議題間之邏輯支撐關係及關鍵衡量指標說 明。策略性供應商計分卡以策略性供應商為主體,納入策略性事項,並訂立指 標加以衡量。該工具不僅可以幫助個案公司及其供應商辨識具策略價值之營運 活動,更能作為企業之間的溝通橋樑,開創共同開發、協同合作之可能,並將 不同組織的目標衝突減至最低,最終提升供應鏈整體績效。 / This study proposed a management tool, "strategic supplier balanced scorecard", as a guide for suppliers about how to help their buyers to achieve companies’ strategic goals. Also, Corporations can use this tool to establish long-term strategic partnership with their strategic suppliers. In this research, the design process of strategic supplier balanced scorecard would be thoroughly elaborated, including the connection between the company’s balanced scorecard and strategic supplier balanced scorecard, the logic support of each strategic issues, and detailed instruction of key performance factors. Strategic supplier balanced scorecard is applied mainly on strategic supplier. With the tools help, corporations and its strategic supplier can not only define important operation activities with strategic values, but also set key performance factors to evaluate the outcomes. Strategic supplier balanced scorecard is regarded as a mutual communication tool, making corporations and their strategic supplier to work together, lowering the potential conflicts that would cost damage to both side, and ultimately enhancing the overall performance of the supply chain.