In today global business market, concepts are moving towards inter-national and inter-firm in contrary to older days. This has made companies explore ways to leverage their supply chains, and to evaluate the role of suppliers in their activities. One result has been the increased outsourcing of activities and performance. This has heightened the role of suppliers ever more.Consequently, in order to maintain competitive in the market and to be able to satisfy the knowledgeable end customer, suppliers must be completely aligned with the core company and its objectives and performances. This goal is only gained through strategic benchmarking towards Supplier Development.With a large number of suppliers to deal with, it won’t be feasible to have partnership relationship with each. The strategic approach is to classify them in a manner suitable for the company and only then start from top of the list setting goals for the most prioritized.Before making any attempt in Supplier Relationship Development, the company must start from within setting the right mindset from top down, inside its own ground. Only then Supplier development will be aligned with the objectives of the company and the program will be integrated and successful.This research sought after ways to develop a strategic and systematic method of dealing with suppliers. This guideline was classified as a step by step map of a Supplier Development program. The study was conducted for Volvo Penta Vara Company, and as part of its Supply Chain Development Program. The findings from the company and literature were compared and analyzed and finally guidelines were developed.This report is the last part of the master’s studies in Industrial Engineering-Logistics at University of Borås. It gave us the opportunity to use what we had learnt during the programme. Considering the broadness of the subject we were after, this report meant a lot of work. However, this was the challenge we wanted and an intriguing journey where we learned a lot along the way.

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.

The discipline of marketing is evolving from a product centric paradigm where all value is invested in the product by the supplier and it is exchanged for a market determined price by means of an arm’s length transaction, to a service centric paradigm where value is co-created by customer and supplier through complex relationships in which the rewards are determined through negotiation. This study recognizes that in practice a supplier will and ought to continue to have some customer relationships that are transactional and others that involve higher levels of value co-creation. A five point continuum of relationships from transactional to strategic alliance is defined. Dyadic data in which customer and supplier are asked to evaluate the same relationship from their respective points of view are analyzed resulting in a portfolio of a supplier’s relationships that include each of the five levels. Three structured equation models are validated: first, the customer’s assessment of the level of relationship as a function of new, behaviorally anchored measures; second, the supplier’s assessment as a function of new, behaviorally anchored measures of investment; third, the differences between customer and supplier assessments as a function of differences in ratings of new, behaviorally anchored measures. Additionally, segmentation of the customer base is identified based on the level of assessment of the current and desired future level of relationship. Servicing processes are defined to enable the supplier to match the right offerings to each level of customer thereby optimizing their investment in their customer portfolio.

企業在全球化趨勢影響下面對日漸劇烈的競爭，對於顧客需求快速改變必頇及時因應。同時在產品生命週期越來越短的情況下，如何有效率的生產以提昇企業績效，將成為企業是否具競爭力的重要關鍵。 企業為了因應顧客需求快速改變，企業產品品質必頇不斷跟著調整改善，才能符合顧客期望。而若高階主管能夠重視品質管理與改善，並全方位分析研究以掌握顧客需求，配合全體員工共同為品質改善而努力則會更有效率。品質改善過程需要相關零組件供應商緊密地配合，如果能夠與供應商發展長期穩定夥伴關係，互助合作對供應商交期也能有效縮短而穩定地供貨供料，共創雙贏這也將有助於提昇企業績效。 回顧相關文獻發現與供應商維持長期穩定關係將有助於穩定供貨供料，與供應商的關係從早先的互相競爭觀點，近年來已轉而成互惠互利共創雙贏、資訊利潤分享的合作關係。此外供應商的品質若能符合顧客標準對其競爭者相對來說也是一種技術門檻，公司培養的供應商又能維持良好的夥伴關係，對穩定供應商供貨將有所助益。 本研究透過資料分析認為若高階主管重視支持品質管理與改善，將能激勵員工朝著企業目標與願景共同前進，配合研究分析顧客需求並快速反應解決顧客之問題，能提高顧客滿意度。又依顧客需求投入資源協助供應商作品質管理與改善以通過或符合顧客標準，對產品品質與發展穩定供應商關係都很有幫助。而若能有長期穩定的供應商關係，對供應商供貨的穩定性也會很有助益，有穩定的供貨供料來源公司才能有效率地生產減少存貨，進而提昇企業整體績效。 / The market is increasingly competitive by the impact of globalization, and companies must respond in a timely manner to meet rapidly changing customers’ needs. In addition, product life cycles are shortened, and an efficient production becomes a key factor enabling companies remain competitive. In order to respond to the rapidly changing customers’ demand,companies must continuously improve the product quality. If the top management can focus on quality improvement, and conduct a detailed study understanding the customers’ needs with a full cooperation of employees, the company will be more efficient. Quality improvement process should closely cooperate with suppliers. If companies can develop a long-term and stable relationship with suppliers, a win-win situation will develop to improve business performance. It is found, from the literature review, that maintaining a long-term relationship with suppliers will stabilize materials supply. The relationship between companies and their suppliers has involved from competitive to mutual beneficial in recent years. In addition, it becomes a technical entry criterion, if the suppliers’ product quality meets customers’ requirements. The results of this study show that the top management involvement on quality management will encourage employees work toward company’s vision and objectives. If the supplier improve their quality certification or compliance with customers standards, its also a technical threshold relative to the competitors. Companies own specific training providers while maintaining stable partnership with the suppliers. Undoubtedly,it will also help to promote their competition.

Currently, client and supplier firms are struggling with how they can make their information systems (IS) outsourcing engagements more valuable. This research points to the importance of successful practice and outcome in IS outsourcing for achieving engagements of value. To enhance the understanding of IS out­sourcing over time, a process perspective is applied. Further, this research is based on the contention that IS outsourcing is more likely to be successful if challenges are managed in a proactive manner and with a relationship perspective. Thus, understanding challenges in IS outsourcing requires a symmetric view on client and supplier. The thesis is based on two studies presented as three steps of research: development, validation and reconsideration of a conceptual framework. The licentiate study centred on the step of development whereas the present doctoral study has a focus on the steps of validation and reconsideration. The purpose of this study includes investigating how the management of successful practice and outcome in IS outsourcing can be enabled. To address the purpose, the IS outsourcing process is studied in a client–supplier relationship. This includes that different actor perspectives, including strategic, operative, and systems, are considered for a better understanding of the practice of IS outsourcing, the challenges, and how different actors convey successful IS outsourcing. The thesis contributes a framework for relational-oriented management of IS outsourcing, which provides the structure for understanding what needs to be managed in terms of key conditions, when and how in connection to actors, relationships, and process. Theoretical propositions, enhancing the understanding of the complexity of IS outsourcing as well as the number of challenges involved, are also presented. In brief, these propositions relate to the circumstance that IS outsourcing requires management on different levels and with different kinds of results in mind.

The discipline of marketing is evolving from a product centric paradigm where all value is invested in the product by the supplier and it is exchanged for a market determined price by means of an arm’s length transaction, to a service centric paradigm where value is co-created by customer and supplier through complex relationships in which the rewards are determined through negotiation. This study recognizes that in practice a supplier will and ought to continue to have some customer relationships that are transactional and others that involve higher levels of value co-creation. A five point continuum of relationships from transactional to strategic alliance is defined. Dyadic data in which customer and supplier are asked to evaluate the same relationship from their respective points of view are analyzed resulting in a portfolio of a supplier’s relationships that include each of the five levels. Three structured equation models are validated: first, the customer’s assessment of the level of relationship as a function of new, behaviorally anchored measures; second, the supplier’s assessment as a function of new, behaviorally anchored measures of investment; third, the differences between customer and supplier assessments as a function of differences in ratings of new, behaviorally anchored measures. Additionally, segmentation of the customer base is identified based on the level of assessment of the current and desired future level of relationship. Servicing processes are defined to enable the supplier to match the right offerings to each level of customer thereby optimizing their investment in their customer portfolio.

abstract: Services outsourcing is a prevalent yet problematic phenomenon. On the one hand, more and more firms are outsourcing services function. On the other hand, we are faced with many services outsourcing failures. This research attempts to uncover some of the omitted causes of services outsourcing failure. It extends a conceptual paper that used social network theory to examine the shifting of the triadic relationship structures among the service buyer, service supplier and the buyer's customers at different stages of the services outsourcing arrangements and its performance implications. This study empirically examines these performance implications. Specifically, this research defines the concept of bridge transfer, which denotes the weakening and dissolution of operational ties between the service buyer firms' and their end customers and the appearing and strengthening of operational ties between the service supplier firms and the end customers. It also empirically derives a measurement scale for this new construct. Further, the effects of bridge transfer on supplier's appropriation behavior, buyer's cost of quality and end customers' quality perception are examined in the context of customer facing services and are contrasted with those entail little or no customer interactions. In addition, the moderating roles of buyer-supplier relationship on the effects of bridge transfer are also examined. An Internet-based survey was administered to firms affiliated with CAPS Research and the Institute of Supply Management as the primary data source (n=137). Principal Component Analyses were used to derive a composite score for each of the model construct. Then linear regressions were used to detect the effects of bridge transfer on services outsourcing outcomes and to detect the moderating role of buyer-supplier relationships on these effects. The results show that bridge transfer is positively correlated to suppliers' appropriate behavior and negatively correlated to end customer's quality perception in the context of customer facing services. The effects of bridge transfer are not found for services that entail little or no interactions with the end customers. Instead, buyer-supplier relationship is found to be a key influencing factor to services outsourcing outcomes in this context. This study helps to pinpoint some of the omitted causes of services outsourcing failures and shed light on how to manage services outsourcing for success. / Dissertation/Thesis / Ph.D. Business Administration 2011

Most producing companies aim to reduce tied up capital, which is meant to increase inventory turnover. In this study, an EMS (Electronic manufacturing service) -company, a contract manufacturer, will be studied. The company does not own the products themselves, but is a service company that manufactures to customers. The business has a problem that existed for a long period of time, they have a low inventory turnover among their component inventory. The company therefore wants to increase its inventory turnover in order to reduce its tied-up capital. The aim is to develop knowledge about supplier and customer relationships that affect the stock turnover rate in component stocks. In order to make calculations, it is profitable for the company to order materials multiple times for increased inventory turnover or fewer times to keep down the order cost. Case study is based on qualitative data in the form of interviews and observations. A large part of this study is also based on quantitative data from the company's MRP (material requirements planning) system. The literature is based on articles that deals with key concepts such as EOQ (economic order quantity), customer and supplier relationships. The conclusion of this study suggests that the company should use EOQ to reduce overall order cost while reducing the tied-up capital.

[pt] O tema principal desta tese é a operacionalização da flexibilidade de manufatura, a partir de duas abordagens: teórica e empírica. A abordagem teórica visa a discussão com base em uma extensa revisão da bibliografia, da flexibilidade de manufatura e a sua operacionalização. No tocante à operacionalização, destaca-se a existência de diversos aspectos considerados indutores, como a tecnologia de processo, métodos de gerenciamento da produção, gerenciamento de recursos humanos, tecnologia de informação, processo de desenvolvimento de produtos e os relacionamentos na cadeia de suprimentos. Dentre esses aspectos, verificou-se a necessidade de aprofundamento na questão que trata dos relacionamentos na cadeia de suprimentos, em especial os relacionamentos produtor- fornecedor. Após o desenvolvimento do referencial teórico sobre os relacionamentos na cadeia de suprimentos, no sentido de apresentar as características gerais e seus efeitos sobre a flexibilidade de manufatura, passou-se a uma análise empírica com o foco no relacionamento produtor- fornecedor. A escolha desse indutor para a condução do estudo empírico deu-se em função da emergência do papel dos fornecedores na definição das estratégias do produtor e da importância das relações entre produtor e fornecedor na criação e desenvolvimento de vantagens competitivas. Além da construção de um referencial teórico - útil para a discussão da operacionalização da flexibilidade de manufatura como fonte de vantagens competitiva e preparação para futuras pesquisas - a tese também atende à demanda por estudos empíricos tão importantes para o avanço das pesquisas sobre o tema. Nesse sentido, buscou- se responder às duas questões de pesquisa: como se caracterizam os relacionamentos produtor-fornecedor quanto aos aspectos de confiança/comprometimento, compartilhamento de informações, desenvolvimento de fornecedores e desenvolvimento conjunto de produtos nas empresas estudadas? E como se dão os impactos dos aspectos de relacionamento produtor-fornecedor sobre a flexibilidade de manufatura e o desempenho da manufatura nas empresas estudadas? O estudo envolveu quatro empresas de manufatura em uma investigação da influência de quatro aspectos de relacionamento produtor-fornecedor - confiança/comprometimento, compartilhamento de informações, desenvolvimento de fornecedores e desenvolvimento conjunto de produtos - sobre três dimensões externas de flexibilidade de manufatura - mix, novos produtos e volume. A análise estendeu-se à observação dos efeitos generalizados dessas relações sobre o desempenho da manufatura dos níveis da flexibilidade de manufatura apresentados pelas empresas estudadas. / [en] The purpose of this dissertation is to study the operationalization of manufacturing flexibility, focusing on aspects of relationships in the supply chain and their impact on manufacturing flexibility. The research involves four manufacturing companies for studying the influence of four aspects of buyer-supplier relationship - trust/commitment, information sharing, supplier development and joint product development - on three external dimensions of manufacturing flexibility - mix, new products and volume. The study also observes the generalized effects of these relationships on manufacturing performance and on the levels of manufacturing flexibility shown by the companies studied. The buyer-supplier relationships are deeply analyzed and their general characteristics and effects on the operationalization of manufacturing flexibility are presented. In addition, the analysis of scope and achievability factors indicated the presence of little explored flexible resources in the companies studied. Finding ways for operationalizing flexibility must be seen as a priority question to obtain competitive advantage in manufacturing systems. This work shows how the relationships between the buyer and supplier can influence several external dimensions of manufacturing flexibility and, consequently, manufacturing performance.

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.