Submitted by Vanessa Nunes (vnunes@unisinos.br) on 2015-03-21T12:41:47Z No. of bitstreams: 1 JulianaCelestini.pdf: 1842948 bytes, checksum: 51dc2755ce2f0ed217fd143b762034c8 (MD5) / Made available in DSpace on 2015-03-21T12:41:47Z (GMT). No. of bitstreams: 1 JulianaCelestini.pdf: 1842948 bytes, checksum: 51dc2755ce2f0ed217fd143b762034c8 (MD5) Previous issue date: 2014-04-30 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Um desafio significativo para muitas empresas é identificar os recursos que podem ser utilizados para moverem-se das relações caracterizadas por forte poder de compra e posição de barganha para parcerias baseadas na cooperação. O relacionamento colaborativo entre comprador e fornecedor tem sido reconhecido como um importante critério para alcançar resultados positivos. A teoria do capital social reconhece que as relações podem ser uma fonte de recursos físicos e informacionais. Assim, tem-se como objetivo analisar a relação das dimensões do capital social com o desempenho operacional da empresa compradora. O modelo proposto sustenta que o desempenho operacional em custo, qualidade, entrega, flexibilidade e inovatividade estão positivamente relacionados com as três dimensões – relacional, cognitiva e estrutural – do capital social. Foram amostradas plantas, no setor industrial têxtil e de confeccionados brasileiro. Obteve-se uma lista das empresas cadastradas como fabricantes nacionais de vestuário e acessórios no Guia TexBrasil da Associação Brasileira de Indústria Têxtil (ABIT). Sorteou-se de forma aleatória simples uma amostra probabilística de mil empresas. Contatou-se cada uma por telefone, e coletaram-se 503 endereços eletrônicos diretos válidos de gestores envolvidos diretamente com fornecedores. O questionário foi elaborado com base no desenvolvimento de escalas e composto por itens tipo Likert com as medidas de cada construto do capital social e do desempenho de operações. O questionário foi revisado por executivos de duas em presas do mesmo setor industrial e por três especialistas da área de operações. O pré-teste foi aplicado em uma amostra de 17executivos de formação semelhante a dos respondentes. Usou-se Análise Fatorial Confirmatória (CFA) para validar as escalas. Ajustado o questionário, empregou-se um formulário on-line, enviado e monitorado durante os meses de novembro e dezembro de 2013 para os endereços eletrônicos previamente identificados. Utilizou-se o método similar ao proposto por Dillmann (2002) e guiou-se uma survey. Obtiveram-se 117 respostas, 102 das quais válidas. Conduziu-se CFA para avaliar a validade e confiabilidade das respostas. Testaram-se as hipóteses com regressão linear múltipla. Constatou-se que as medidas do desempenho operacional do comprador relacionam-se de forma distinta com cada dimensão do capital social. Os resultados revelam que as ações de relacionamento entre comprador e fornecedor que envolve a avaliação de desempenho, a apropriabilidade, o compartilhamento de informação, o desenvolvimento do fornecedor (dimensão estrutural) e a visão e valores compartilhados (dimensão cognitiva) estão positivamente relacionados com o desempenho operacional do comprador. O fator positivamente relacionado com o desempenho em custo é a dimensão estrutural (avaliação do desempenho e apropriabilidade). O fator positivamente relacionado com o desempenho em qualidade é a dimensão estrutural (apropriabilidade). O fator associado com o desempenho em entrega é a dimensão cognitiva (visão e valores compartilhados). O fator associado com o desempenho em flexibilidade é a dimensão cognitiva (visão e valores compartilhados). O fator associado com o desempenho em inovatividade é a dimensão estrutural (desenvolvimento do fornecedor, compartilhamento de informações e apropriabilidade). Em suma, a pesquisa mostra que as empresas compradoras podem aproveitar a relação comprador-fornecedor para melhorarem seu desempenho operacional, se as dimensões apropriadas do capital social forem fomentadas. / A significant challenge to many companies is to identify the resources that can be used to move up the relationships characterized by strong buying power and bargain position to cooperation based partnerships. The collaborative relationship between buyer and supplier has been recognized as an important criterion to achieve positive results. The social capital theory recognizes that relationships can be a source of physical and informational resources. In this sense, one aims to analyze the relationship of the dimensions of social capital to the operational performance of the buyer company. The proposed model supports that the operational performance in cost, quality, delivery, flexibility and innovativeness related positively to the three dimensions – relational, cognitive and structural – of social capital. We sampled plants in the textile industry and Brazilian manufactured. We obtained a list of companies registered as domestic manufacturers of apparel and accessories in TexBrasil Guide of the Brazilian Association of Textile Industries (ABIT). One has drawn up a simple random sample composed by1000 companies. Each company was contacted by telephone and we collected 503 valid direct e-mail addresses of managers involved directly with suppliers. The questionnaire was based on the development of scales, and composed by items like Likert with the measures of each social capital and construct of the performance of operations. Executives from two companies in the same industrial sector and three experts in operation area reviewed the questionnaire. We applied the pre-test in a sample of 17 executives with similar training to the one of the respondents. We used a Confirmatory Factorial Analysis (CFA) to validate the scales. Adjusted the questionnaire, we used an on-line form, sent and monitored during the months of November and December 2013 for the e-mails previously identified. We used a similar method to that proposed by Dillmann (2002), and guided a survey. We obtained 117 valid answers, 102 of them were valid. CFA was conducted to assess the validity and reliability of the responses. Multiple linear regressions tested the hypotheses. We verified that the buyer’s operational performance measures relate differently to each dimension of social capital. The results show that the relationship actions between buyer and supplier that involve evaluating performance, appropriability, information sharing, supplier development (structural dimension) and the shared vision and values (cognitive dimension) related positively to the buyer’s operat ional performance. The factor positively related with performance in cost is the structural dimension (performance evaluation and appropriability). The factor positively related with performance in quality is the structural dimension (appropriability). The factor associated with performance in delivery is the cognitive dimension (shared vision and values). The factor associated with performance in flexibility is the cognitive dimension (shared vision and values). The factor associated with performance in innovativeness is the structural dimension (supplier development, information sharing and appropriability). In short, the research shows that the buyer companies can leverage the buyer-seller relationship to improve their operational performance, if the appropriate dimensions of the social capital are encouraged.

Made available in DSpace on 2016-04-26T20:23:18Z (GMT). No. of bitstreams: 1 Francisco Marchini Forjaz.pdf: 1130955 bytes, checksum: 38a5975ca80f81c0976a6468d1dfc227 (MD5) Previous issue date: 2014-09-30 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Article 4, item III of the Brazilian Consumer Defense Code ( CDC ) is commonly announced as a harmonizing rule between suppliers‟ and consumers‟ interests, in the context of a consumer society that currently claims for rebalancing the action of these two agents extremely relevant to national economic order. The motto of the above mentioned legal provision is to ensure the development of the country, as provided by the Brazilian Constitution of 1988, which is socially oriented and addresses the effectiveness of individual and collective rights. Therefore, this study aims at enabling students and law enforcers to understand the origin of this legal provision, contextualizing it in the growth and consolidation of the Consumer Society and the State arrangement in effect. Thus, the first chapter provides the reader with a historical overview of the origination of the Consumer Society focusing on factors that led to imbalance in the suppliers‟ market performance, the milestones that led to the birth of a consumer law in the world and in Brazil, besides allocating this right alongside constitutional guarantees of human dignity, as set forth in modern constitutions. The next chapter explores the transition from the Liberal State to the Welfare State, focusing on the existence of the State interventionism (i) firstly, to validate the liberal model itself, which resulted in the stimulation of the imbalance between suppliers and consumers, and (ii) further, for the consolidation of social rights, which not only guaranteed consumer rights but also originated a duty of the State to foster it. Hence, the constitutional principles involved in such protection become demonstrated. Finally, in the third chapter, the paper seeks to precisely demonstrate that Article 4, item III of CDC acts as a balancing rule that must be applied to ensure consumer law in society, so that it is imperative (i) to achieve the stability of CDC concepts, (ii) an actual State action aimed at the implementation of the PNDC, (iii) as well as an effective change of attitude by suppliers so that their performance aligns with the ethical primacy that supports the existence of the society itself / O artigo 4º, III, do CDC se apresenta como regra de harmonização entre os interesses de fornecedores e consumidores em uma sociedade de consumo que clama, atualmente, pelo reequilíbrio na atuação desses dois agentes de extrema relevância para a ordem econômica nacional. O mote da previsão legal em referência é assegurar o desenvolvimento do país atendendo-se ao espírito da CF88, de cunho social e efetivador de direitos individuais e coletivos. O objetivo central desse trabalho, portanto, é permitir que estudantes e aplicadores do direito possam compreender a origem do dispositivo legal, contextualiza-lo em relação à formação e consolidação da sociedade de consumo e do modelo de Estado atualmente vigente. Assim, no primeiro capítulo o trabalho oferece ao leitor uma descrição histórica do surgimento da sociedade de consumo com foco nos fatores que geraram desequilíbrio na atuação de fornecedores junto ao mercado, os momentos históricos que desencadearam o nascimento de um direito dos consumidores no mundo e no Brasil, além de situar esse direito com a garantia constitucional à proteção da dignidade da pessoa humana existente nas constituições modernas. O capítulo seguinte explora a transição do Estado Liberal para o Estado Social, com enfoque no intervencionismo estatal existente, (i) inicialmente, para validar o próprio modelo liberal, o que resultou em estímulo para o desequilíbrio entre fornecedores e consumidores, e, (ii) na sequência, para efetivação aos direitos sociais, o que permitiu não somente o garantismo ao direito dos consumidores como o dever do próprio Estado em efetivá-lo. Demonstra-se, então, quais os princípios constitucionais que envolvem tal proteção. Finalmente, no terceiro capítulo, busca-se demonstrar justamente que o art. 4º, III, do CDC atua como regra de equilíbrio que deve ser aplicada para efetivação do direito do consumidor na sociedade, sendo imprescindível (i) a estabilidade de conceitos existentes no CDC, (ii) uma real atuação estatal visando a implementação da PNDC, (iii) bem como uma efetiva mudança de postura por parte dos fornecedores para que sua atuação atenda ao primado ético que funda a própria existência da sociedade

Turkiet är en attraktiv växande marknad inom kontraktsbaserad textilproduktion, den geografiska närheten för svenska modeföretagen är en bidragande faktor till detta. När modeföretag i Sverige kontrakterar produktion i Turkiet stöter de på många problem när de ska uppehålla sin uppförandekod och implementera denna i alla led i värdekedjan. I denna rapport är det BSCIs uppförandekod som är fokus. Olika synsätt i Turkiet på arbetsrättigheter och sociala rättigheter är vanliga problem och det skapar svårigheter för modeföretagets sociala hållbarhetsarbete. Rapportens syfte är att undersöka hur turkiska materialtillverkare lever upp till svenska modeföretags krav samt vad som kan förbättras och hur det kan gå till. Detta är relevant för inte bara modeföretagen utan även för de leverantörer i Turkiet som söker nya kunder. Med kvalitativ forskning genom intervjuer av svenska modeföretag och turkiska leverantörer framgick det att en brist av kommunikation mellan parterna förekommer samt att de redan turkiska arbetslagarna gör det svårt att upprätthålla uppförandekoden. Modeföretagen måste öppna upp en kommunikation med sina konsumenter för att sedan vidare förmedla kraven till leverantörerna i Turkiet för att bidra till en upplysning och transparens som kan kommer att gynna alla inblandade parter. För en mer genomgående förändring krävs det en förändring av turkiska arbetslagar. För att uppnå detta krävs en stor gemensam satsning från företag med kontrakterad produktion i Turkiet och en förändring av den turkiska mentaliteten.Turkey is an attractive emerging market in contract based textile production, the geographical proximity of Swedish fashion companies is a contributing factor to this. When fashion companies in Sweden contractually enlist production in Turkey they encounter many problems when they want to maintain their code of conduct through their social sustainability. In this report it is the BSCI code of conduct that is the main focus. Differences in point of views are common in Turkey regarding working rights and social rights and that creates problems for the fashion companies’ sustainability work. The purpose of this report is to examine how Turkish material manufacturers live up to the Swedish fashion company’s requirements also what they can do to improve it and how it can be executed. This is relevant not only for fashion companies, but also for the suppliers in Turkey seeking new customers. Qualitative research through interviews with Swedish fashion companies and suppliers in Turkey indicated that a lack of communication between the parties and the established Turkish labour laws makes it difficult to maintain the code of conduct created by BSCI.Fashion companies have to open up a communication with their consumers and then pass on their demands to the suppliers in Turkey to contribute to an enlightenment and transparency that would benefit all parties involved. A more thorough change would require an update of the Turkish Labour laws. Something that difficult and complex requires an effort from the companies with contractual production in Turkey and a change of Turkish mentality. / Program: Textilekonomutbildningen

Kräsnare kunder, snabbare modeväxlingar och billigt mode. I modeindustris globala klimatstår modeföretagen inför större konkurrens och tvingas agera snabbt för att kunna gekunderna det bästa erbjudandet. Inköpsstrategier har blivit allt viktigare för att kunnakonkurrera om pris, kvalitet och tillgänglighet vilket har resulterat i inköp mot internationellamarknader. I samband med produktion i billigare länder har konsumenternas krav på socialtansvarstagade ökat vilket gjort att det för företagen blivit allt viktigare att styra sina inköp moträtt marknad och rätt leverantörer. Många svenska modeföretag gör inköp från Kina ochdärför är syftet med denna studie att med Lindex som fallföretag skapa en förståelse för hurett svenskt modeföretag använder sig av ett produktionskontor och vad det har föransvarsområden i inköpsprocessen vid inköp från Kina. Syftet är även att skapa enuppfattning om produktionskontorets syn på leverantörsrelationer och vilka förutsättningarnaär för att modeföretaget ska kunna arbeta med socialt ansvarstagande i leverantörsledet.Studien har en kvalitativ undersökningsdesign då syftet är att skapa ett djup inom det valdaområdet vilket även var anledningen till att problemet applicerades på ett fallföretag. Studiensempiriska material bygger på tolv semistrukturerade intervjuer med anställda på fallföretagetsamt två observationer av fallföretagets leverantörer. Detta gjordes för att kunna skapa endjupare förståelse inom områdena Lindex inköpsprocess, leverantörsrelationer och socialtansvarstagande. Det fält som undersöktes var fallföretagets huvudkontor i Göteborg,produktionskontoret i Hongkong samt CSR-avdelningen i Shanghai. Studien påvisade attproduktionskontorets ansvarsområden berörde faktorer som pris, kvalitet, ledtider ochkapacitetsplanering. Genom resultaten som fallföretaget Lindex genererade kunde slutsatsendras att ett produktionskontor skulle kunna vara en användbar inköpsstrategi för ett svensktmodeföretaget då det för studiens fallföretag innebar lösningar till kritiska faktorer som pris,kvalitet, ledtid och kapacitetsplanering. Det har blivit allt viktigare att ha godaleverantörsrelationer i modebranschen och studien tyder på att fallföretaget värderadeleverantörsrelationer då tillit, engagemang och samarbete var nyckeln till att lyckas medovanstående faktorer. Förutsättningen för att ett modeföretag skulle kunna arbeta med socialtansvarstagande var att leverantören hade en förståelse för vad syftet med uppförandekodenvar, att företagets personal var väl utbildad och uppdaterad inom området för att i sin turkunna inspirera leverantörerna samt att det kontinuerligt gjordes leverantörsinspektioner somockså följdes upp. Studiens resultat kan inte generaliseras på alla svenska modeföretag dåfenomenet undersökts genom fallföretaget Lindex men studien är ändå relevant ochanvändbar för svenska modeföretag med liknande omständigheter att ta del av.Due to more selective customers, shorter fashion trend cycles and cheaper fashion, in today'sglobal fashion industry companies face stiffer competition and they are forced to act faster toanswer customer demands. As such, purchasing strategies play a crucial role when it comes tocompetition in price, quality and availability of products, which in turn has forced fashioncompanies to introduce a buying strategy focused on the international market. As a result ofcompanies moving into cheaper production countries the demands on social responsibility hasincreased. This has pushed companies to drive their buying strategy toward the correct marketand supplier. Many Swedish fashion companies have decided to purchase from China andtherefore the purpose of this study with Lindex as the company in focus is to form anunderstanding of how a Swedish fashion company utilizes their production office and what itsresponsibilities are in the buying process when sourcing from the Chinese market. In addition,the authors want to describe what the view of the production office is in relation to supplierrelationships in the buying process and what circumstances are necessary for the fashioncompany to be able to influence social responsibility in the supply chain. The thesis has aqualitative research design since the purpose was to create a deeper understanding of theresearch topic, which also was the reason for the authors to study the problem through a casecompany. The empirical material is conducted by twelve semi-structured interviews withsome of the case company’s employees and two observations of the case company’ssuppliers. The purpose was to create a deeper understanding in the areas of Lindex’s buyingprocess, supplier relations and social responsibility and therefore the field study was carriedout at the case company’s head quarter in Gothenburg, its production office in Hong Kongand its CSR department in Shanghai. The result of the study showed that the productionoffice’s areas of responsibility involved factors such as price, quality, lead-time and capacityplanning. Through the results that the company in focus generated the conclusion that couldbe drawn is that the strategy of establishing a production office could be useful for a Swedishfashion company in terms of better prices, higher product quality, shorter lead time as well assetting the production capacity. It has become more important to build good relationships inthe fashion industry and the study has found that Lindex highly values their supplierrelationships. Factors such as trust, engagement and collaboration with the suppliers are thekey to succeed in addition to all of the factors mentioned above. To enable fashion companiesto work with social responsibility it is vital that the supplier understands the purpose of thecode of conduct and that the company’s employees are well educated within the subjectmatter to in turn be able to influence the suppliers. It is equally important that inspections aremade on a continuous basis with the necessary follow-up carried out. The result of this thesiscannot be generalized for all Swedish fashion companies since the problem has beeninvestigated through a case company, but the study is nevertheless highly relevant and usefulfor other Swedish fashion companies under the same circumstances to take note of. / Program: Textilekonomutbildningen

A seleção de fornecedores é uma decisão-chave nos processos de aquisição e de compra. Tanto a escolha de critérios como a avaliação das possíveis alternativas são etapas fundamentais neste processo de decisão. Nas últimas décadas, as instituições de ensino superior privado do Brasil vêm sofrendo grandes desafios na tentativa de institucionalizar práticas administrativas aplicadas no mercado empresarial com o objetivo principal de aperfeiçoar seus processos de trabalho e reduzir riscos e custos operacionais, aumentando assim sua produtividade e qualidade dos serviços prestados. Estas iniciativas visam manter as instituições autossustentáveis e competitivas em um mercado agressivo em constante expansão. Desta forma, um olhar crítico e profissionalizado para seus processos de negócios tem sido uma das soluções encontradas a fim de atingirem suas metas organizacionais. Neste contexto, este trabalho propõe a formalização do processo decisório na seleção de fornecedores através de sua sistematização utilizando os mapas cognitivos para estruturação e identificação de critérios que efetivamente apresentam valor na seleção de parceiros para o tomador de decisão dos departamentos de Controladoria e Suprimentos e Administração do Patrimônio. O trabalho também propõe a posterior priorização destes critérios para a seleção de potenciais fornecedores através da utilização do método multicritério Analytic Hierarchy Process. / Supplier selection is a key decision in the procurement and purchasing processes. Both the choice of criteria and the evaluation of possible alternatives are critical steps in this decision-making. One of the great challenges of private higher education institutions (PHEI) in Brazil in recent decades has been the attempt to institutionalize administrative practices applied in the business market with the primary goal of optimizing their business processes and achieve reduced risks and operational costs, thereby increasing their productivity and the quality of services. These initiatives aim to maintain self-sustaining and competitive institutions in an aggressive market which is constantly expanding. Therefore, a critical and professionalized look at their business processes has been one of the solutions in order for them to achieve their organizational goals. In this context, this paper proposes to formalize the decision-making process in the selection of suppliers through their systematization using cognitive maps to structure and identify the criteria that effectively present value during the partner selection of the decision-maker\'s procurement and purchasing department. The paper also proposes the subsequent prioritization of these criteria for evaluation and selection of potential suppliers through the use of the Analytic Hierarchy Process multi-criteria method.

In the rapid pace of globalization and new market competition, the New Product Development (NPD) and the Supply Chain Management (SCM) represent today a frontier to obtain competitive advantages to companies. One interface between NPD and the SCM, the Supplier Integration (SI) has proved to be effective as competitive advantage. However, there is a lack of research on how human variables, such as national culture, can moderate the effectiveness of Supplier Integration on those fields. Therefore, this study investigates the relationships between Supplier Integration from the Product-Process-Supply Chain triad and the National Culture Dimensions. I conducted an exploratory case study in 3 companies in the automobilist industry that operates as a Modular Consortium (MC) in Southern Brazil and used the Hofstede´s (2001) national culture dimensions to model national cultural factors. The findings show an evident relation between Supplier Integration with the Low Power Distance, Low Individualism and High Uncertainty Avoidance poles, while no Masculinity and Longterm Orientation pole was distinct for the Supplier Integration in the case study. The managerial implications of this study is to provide a better understanding of the potential impact of human factor to the Supplier Integration in companies that will have operations in Brazil. / No ritmo acelerado da globalização e nova concorrência no mercado, Desenvolvimento de Novos Produtos (NPD) e Supply Chain Management (SCM) representam hoje uma fronteira para obter vantagens competitivas para as empresas. Uma interface entre o NPD e o SCM, a Integração do Fornecedor (SI) provou ser eficaz como vantagem competitiva. No entanto, há uma falta de investigação sobre como variáveis humanas, tais como cultura nacional, pode moderar a eficácia da integração do fornecedor (SI) nesses campos do conhecimento. Portanto, este estudo investiga as relações entre fornecedor Integração da Cadeia na tríade Produto-Processo-Cadeia de Suprimentos e as Dimensões da Cultura Nacional. Para tal foi realizado um estudo de caso exploratório em três empresas do setor automobilístico que operam no Consórcio Modular (MC) no Sudeste do Brasil e usaram-se as dimensões culturais de Hofstede\'s (2001) para modelar fatores humanos. Os resultados mostram uma evidente relação entre a integração do fornecedor com a baixa Distância do Poder, baixo Individualismo e elevada Aversão à Incerteza, no entanto não foram obtidas relações evidentes para as dimensões Masculinidade e Orientação a Longo Prazo para a Integração do Fornecedor no estudo de caso. A principal colaboração deste trabalho é o fornecimento de uma melhor compreensão do potencial impacto do fator humano para a integração do fornecedor em empresas que possuem operações no Brasil.

The present project of applied research has as main problem the synchronization of information in the logistics chain of the company Ceramic Lima, the areas involved in this project are purchases, planning, production and storage, since the processes as a whole did not achieve the desired objective. From the manufacturing point of view, this project has logistic positions that will allow opting for critical analysis, since it shows diverse behaviors in the supply chain. In this way, the fluidity of information between each operating unit is of vital importance, adding the efforts of human capital, financial and natural resources. The motivation to carry out this research was given in order to demonstrate the theoretical knowledge learned throughout the academic training providing technical, operational and economic solutions. In this sense, this article presents the solutions for each eventuality that occurred along the logistics chain; evaluating the viability through an external and internal economic impact. / El presente proyecto de investigación aplicada tiene como problema principal la sincronización de información en la cadena logística de la empresa Cerámica Lima, las áreas involucradas en este proyecto son compras, planeamiento, producción y almacén, ya que los procesos en conjunto no lograban el objetivo deseado. Desde el punto de vista manufacturero este proyecto tiene posturas logísticas que permitirá optar por análisis críticos, ya que muestra diversos comportamientos en la cadena de suministro. De esta manera, la fluidez de información entre cada unidad operativa es de vital importancia, sumándose los esfuerzos de capital humano, recursos financieros y naturales La motivación de llevar a cabo esta investigación se dio con el fin de demostrar los conocimientos teóricos aprendidos a lo largo de la formación académica aportando soluciones técnicas, operativas y económicas. En este sentido, este artículo presenta las soluciones ante cada eventualidad ocurrida a lo largo de la cadena logística; evaluando la viabilidad a través de un impacto económico tanto externo e interno. / Tesis

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.

<p>U ovom radu predložen je model za vrednovanje i izbor dobavljača koji je razmatran u vi&scaron;e od deset različitih proizvodnih oblasti. Model se sastoji od dvadeset kvantitavnih i kvalitativnih kriterijuma koji su primenom fuzzy AHP (Analitičko Hijerarhijski Proces) metode, a na osnovu ocenjivanja menadžera proizvodnih kompanija smanjeni na ukupno devet. Verifikacija datog modela predstavljena je kroz vrednovanje i izbor dobavljača u tri kompanije koje se bave različitom delatno&scaron;ću. Pored doprinosa koji se ogleda u primenjivosti razvijenog modela u različitim lancima snabdevanja, veliki doprinos ovog rada je razvoj novih pristupa u oblasti vi&scaron;ekriterijumskog odlučivanja koji može biti primenjen u svim lancima snabdevanja, naročito u procesima u kojima vladaju neizvesnosti i nejasnoće &scaron;to je detaljno obja&scaron;njeno kroz rad.</p> / <p>In this paper, a model for evaluation and supplier selection has been<br />proposed, which has been considered in more than ten different production<br />areas. The model consists of twenty quantitative and qualitative criteria which<br />are reduced to a total of nine by the application of the fuzzy AHP (Analytic<br />Hierarchy Process) method and the assessment of managers in production<br />companies. The verification of the given model is presented through the<br />evaluation and supplier selection in three companies that deal with different<br />activities. In addition to the contribution reflected in the applicability of the<br />developed model in various supply chains, the great contribution of this<br />paper is the development of new approaches in the field of multi-criteria<br />decision making that can be applied in all supply chains, especially in<br />processes that are subject to uncertainty and vagueness, which is explained<br />in detail through the work.</p>

International companies are increasingly taking advantage of the benefits of globalisation such as continuous improvement in transport and communication technologies that in turn lower transportation costs and decrease logistical difficulties. However, the international environment includes business uncertainty in the form of exchange rate volatility as well as political and economic issues. Moreover, ongoing reduction of trade barriers is reversing the previous tendency to integrate business vertically, shifting international business schemes towards outsourcing all except what the company consider its core competence. Supply chain management is a strategic concept that considers the behavioural and political dimensions of conflict and dependence at the purchaser-supplier interface. Nevertheless, there is substantive ambiguity regarding its actual practice. Furthermore, although international purchasers are increasingly becoming more important, the purchasing si de of international trade remains largely ignored in empirical research. This study focuses on understanding the complexity surrounding the commercial relationship between purchasing executives and foreign suppliers. The aim is to investigate what key factors are associated with uncertainty at the cross-national purchaser-supplier interface. Of interest to this research is how purchasing executives deal with those variables. The literature review addresses the discussions of the constructs as it informs the development of hypotheses investigating patterns arising from their interactions. The result was a theoretically driven model addressing the complexity of the purchaser-supplier interface. A survey was conducted to collect data from the membership of a nation-wide professional body of Australian purchasing executives. The richness of the management reality was approached by having recourse to systems theory and the realism paradigm. The model was tested and discussed using structural equation modelling, the supply chain management literature and the responses and comments of the participating purchasing executives buying from over twenty countries. xxii The results include purchaser�s perceptions regarding five latent variables and their concurrent interactions within the uncertainty surrounding international trade. The factors are culture affinity, the strength of the commercial relationship, quality reliability, ISO 9000 certification and the country of origin effect. Findings indicate that culture affinity is particularly important for purchasing executives and that it is a significant driver of the commercial relationship with foreign suppliers of manufacturing products. Nevertheless, culture affinity does not significantly influence perceptions of quality reliability. In contrast, commitment, cooperation and conflict management have a significant influence when assessing foreign supplier�s quality reliability. Trust, traditionally seen as a social aspect of the commercial relationship, was found structurally embedded in the perceptions of quality reliability together with technical dimensions of quality. The commercial relationship between Australi an purchasing executives and foreign suppliers was found to have a high level of maturity. However, the purchasers showed no orientation towards commercial equity, and cooperation was found to be incomplete, overlooking working on cost optimisation. Further, a level of commercial partnership has not been established. It is suggested that a relational approach in the international supply chain is a necessary, but insufficient, condition to progress to the level of commercial partnerships. The study shows that Australian purchasers� perceptions regarding ISO 9000 are surrounded by controversy. However, the Standard is still considered a credible quality management system tool that enhances supplier�s competitive position. Additionally, the majority of the Australian purchasing companies were not engaged in a low-cost country sourcing strategy. Overall, it can be said that the country of origin effect and ISO 9000 certification did not have a significant influence on quality perceptions within the context of an uncertain international environment. By taking a multivariable and multidisciplinary perspective, this research contributes to a deeper understanding of mature commercial relationships in the international supply chain. The findings provide valuable information that assists organisations to tune or balance the supply management philosophy principles in the uncertainty associated with global trade.