Management accounting research is substantially focused on the area of management control, where the concept of management control systems is used. A vivid debate among academics is held whether management accounting research is not excessively focused on management control field while decision making information support tends to be rather neglected. The aim of the thesis is to assess the contribution of the concept of management control system, its progressive potential and value added from the point of view of management accounting. In the first part, the thesis is concerned with theoretical background of management control systems and the potential of prevailing theories to conceptualize an effective management control system. In the second part, the thesis focuses on contentual analysis of the concept of management control system. Relation between management accounting and management control system is examined in particular. The thesis assesses the contribution of the concept of management control system and its progressive potential derived from the ability of this concept to describe relevant facts and links in a more suitable way, concluding that the concept of management control system is advantageous in researching the control systems of companies and their information support, because certain aspects of this concept enables to understand to researched issues at a higher qualitative level.

No description available.

Software systems supporting networked, transaction-oriented services are large and complex; they comprise a multitude of inter-dependent layers and components, and they implement many dynamic optimization mechanisms. In addition, these systems are subject to workload that is hard to predict. These factors make monitoring these systems as well as performing problem determination challenging and costly. In this thesis we tackle these challenges with the goal of lowering the cost and improving the effectiveness of monitoring and problem determination by reducing the dependence on human operators. Specifically, this thesis presents and demonstrates the effectiveness of an efficient, automated monitoring approach which enables detection of errors and failures, and which assists in localizing faults. Software systems expose various types of monitoring data; this thesis focuses on the use of management metrics to monitor a system's health. We devise a system modeling approach which entails modeling stable, statistical correlations among management metrics; these correlations characterize a system's normal behaviour This approach allows a system model to be built automatically and efficiently using the monitoring data alone. In order to control the monitoring overhead, and yet allow a system's health to be assessed reliably, we design an adaptive monitoring approach. This adaptive capability builds on the flexible nature of our system modeling approach, which allows the set of monitored metrics to be altered at runtime. We develop methods to automatically select management metrics to collect at the minimal monitoring level, without any domain knowledge. In addition, we devise an automated fault localization approach, which leverages the ability of the monitoring system to analyze individual metrics. Using a realistic, multi-tier software system, including different applications based on Java Enterprise Edition and industrial-strength products, we evaluate our system modeling approach. We show that stable metric correlations exist in complex software systems and that many of these correlations can be modeled using simple, efficient techniques. We investigate the effect of the collection of management metrics on system performance. We show that the monitoring overhead can be high and thus needs to be controlled. We employ fault injection experiments to evaluate the effectiveness of our adaptive monitoring and fault localization approach. We demonstrate that our approach is cost-effective, has high fault coverage and, in the majority of the cases studied, provides pertinent diagnosis information. The main contribution of this work is to show how to monitor complex software systems and determine problems in them automatically and efficiently. Our solution approach has wide applicability and the techniques we use are simple and yet effective. Our work suggests that the cost of monitoring software systems is not necessarily a function of their complexity, providing hope that the health of increasingly large and complex systems can be tracked with a limited amount of human resources and without sacrificing much system performance.

No description available.

Software systems supporting networked, transaction-oriented services are large and complex; they comprise a multitude of inter-dependent layers and components, and they implement many dynamic optimization mechanisms. In addition, these systems are subject to workload that is hard to predict. These factors make monitoring these systems as well as performing problem determination challenging and costly. In this thesis we tackle these challenges with the goal of lowering the cost and improving the effectiveness of monitoring and problem determination by reducing the dependence on human operators. Specifically, this thesis presents and demonstrates the effectiveness of an efficient, automated monitoring approach which enables detection of errors and failures, and which assists in localizing faults. Software systems expose various types of monitoring data; this thesis focuses on the use of management metrics to monitor a system's health. We devise a system modeling approach which entails modeling stable, statistical correlations among management metrics; these correlations characterize a system's normal behaviour This approach allows a system model to be built automatically and efficiently using the monitoring data alone. In order to control the monitoring overhead, and yet allow a system's health to be assessed reliably, we design an adaptive monitoring approach. This adaptive capability builds on the flexible nature of our system modeling approach, which allows the set of monitored metrics to be altered at runtime. We develop methods to automatically select management metrics to collect at the minimal monitoring level, without any domain knowledge. In addition, we devise an automated fault localization approach, which leverages the ability of the monitoring system to analyze individual metrics. Using a realistic, multi-tier software system, including different applications based on Java Enterprise Edition and industrial-strength products, we evaluate our system modeling approach. We show that stable metric correlations exist in complex software systems and that many of these correlations can be modeled using simple, efficient techniques. We investigate the effect of the collection of management metrics on system performance. We show that the monitoring overhead can be high and thus needs to be controlled. We employ fault injection experiments to evaluate the effectiveness of our adaptive monitoring and fault localization approach. We demonstrate that our approach is cost-effective, has high fault coverage and, in the majority of the cases studied, provides pertinent diagnosis information. The main contribution of this work is to show how to monitor complex software systems and determine problems in them automatically and efficiently. Our solution approach has wide applicability and the techniques we use are simple and yet effective. Our work suggests that the cost of monitoring software systems is not necessarily a function of their complexity, providing hope that the health of increasingly large and complex systems can be tracked with a limited amount of human resources and without sacrificing much system performance.

This study set out to test the potential of an environmental management planning method to be adapted into a food system planning framework, referred to as a Regional Food System Management Plan (RFSMP). The RFSMP approach is a valuable and useful tool for regional food systems planning as it promotes community and environmental sustainability through enhanced food self-reliance. The RFSMP framework was developed and tested in the context of the Sea to Sky Region of British Columbia. The main components of the RFSMP framework included delineation of regional boundaries, stakeholder values identification and calculation of food self-reliance. Implementation of the RFSMP framework focused on the planning stage and the crop production components of the food system. This study recommends future work to address agricultural data gaps, complete the RFSMP framework beyond the planning phase and production component of the food system, and test the planning framework in other regions.

A falta de uma gestão mais efetiva e de uma visão sistêmica e os baixos níveis de racionalização e industrialização da produção de revestimento de argamassa no Brasil têm sido responsáveis pela alta variabilidade na produção, por índices insatisfatórios de produtividade e perdas e por problemas de qualidade do produto. Uma das etapas desse processo que permanece muito dependente da mão-de-obra é a aplicação de argamassa. Embora alguns autores sustentem que o uso da projeção mecânica para essa atividade introduza aumentos de qualidade do produto em relação ao método convencional, ainda é reduzido o número de empresas que a utiliza. Ao mesmo tempo, poucos são os estudos que abordam de forma sistêmica os possíveis ganhos em eficiência proporcionados pela mecanização dessa atividade. Essa pesquisa tem como objetivo identificar as dificuldades e os benefícios do uso de sistemas de produção de revestimentos de fachada com aplicação mecânica e manual de argamassa através de dois estudos de caso. Para tanto, foi aplicado um método de avaliação da produção, com o qual os dois sistemas foram analisados e obtiveramse índices de produtividade e de perdas, bem como dados referentes aos custos de produção e à qualidade do produto. Além disso, o método possibilitou a identificação de oportunidades de melhoria e de barreiras à utilização de sistemas com aplicação mecânica de argamassa e aspectos relevantes à sua implantação. Os resultados apontaram que o sistema mecanizado gerou ganhos de qualidade do produto e redução nas perdas de argamassa, aumentando a confiabilidade da produção nesses aspectos. Por outro lado, o uso desse sistema não representou ganhos de produtividade na empresa. No entanto, verificou-se ainda a existência de um grande potencial de melhoria de desempenho, que poderia ser obtido com maior esforço na organização do trabalho. Apesar disso, o levantamento de custos revelou que o sistema é viável economicamente em relação ao sistema manual, principalmente em função da redução de perdas de argamassa. Pode-se concluir também que as principais barreiras à utilização de sistemas com aplicação mecânica de argamassa são a falta de visão sistêmica, a ausência ou ineficiência de projeto e de planejamento do sistema de produção e o despreparo da mão-de-obra. / The high amount of production variability and materials waste and the low productivity and quality level of rendering in Brazil are a consequence from the lack of effective management and systemic approach in the production process allied with low levels of rationalization and industrialization. The projection of mortar is still handmade and greatly influenced by labor skills. The mechanical projection has shown a great potential to increase rendering quality when compared to handmade conventional projection. Thus, a few constructors are using mortar pumps, leading to the development of studies about the feasibility and efficiency of mechanized production systems. The case studies shown in this work were done by applying an evaluation method to handmade and mechanical projection systems of rendering production to analyze cost, productivity, waste and quality levels and identify improvement opportunities. Relevant aspects of mechanical projection system implementation and its difficulties were studied. The results show that the best benefits of mechanical projection systems were the potential to increase quality and reduce the waste of mortar, thus contributing to cut the costs. However, better planning of the production system is necessary to improve the production level, even though there was a great potential to increase performance. The barriers to the use of this production technology are the lack of systemic approach, production design and management and well-trained manpower.

Nowadays, some tools are used for the management and quality control and also to control the risks present in a work environment. The control involves the development of management strategies for anticipation, recognition evaluation and implementation of measures in order to converge to continuous improvement. This paper aims to provide safety work as a tool for improving the quality of work and health. For this, we sought grounding in current bibliographies in order to base a management proposal that builds on the concepts of Integrated Safety and Quality Process. In addition, a comparison was made between the main analytical tools or techniques used in these two areas. Thus, was possible to verify the similarity between the tools and ability to adapt these into other management systems. In the creation of the proposed the model was divided into three lines of action in order to make possible their success. It is evident that the Safety working with the Quality contributes to increased productivity, quality of life, product quality and consequently the financial return. / Atualmente, algumas ferramentas são utilizadas para o gerenciamento e controle da qualidade e igualmente para controle dos riscos presentes em um ambiente de trabalho. O controle envolve a elaboração de estratégias de gestão para antecipação, reconhecimento, avaliação e implementação de medidas de forma a convergir para a melhoria contínua. Este trabalho tem o objetivo de apresentar a segurança do trabalho como uma ferramenta para a melhoria da qualidade e saúde do trabalho. Para isto, buscou-se fundamentação nas bibliografias atuais de forma a embasar uma proposta de gestão que tem por base os conceitos de Gestão Integrada de Segurança e Qualidade do Processo. Além disso, foi feita uma comparação analítica entre as principais ferramentas ou técnicas utilizadas nos dois âmbitos. Com isso foi possível verificar a semelhança entre as ferramentas e a capacidade de adaptação das mesmas em outros sistemas de gestão. Na criação da proposta o modelo foi dividido em três linhas de atuação, de forma a tornar possível seu sucesso. Evidencia-se que a Segurança do trabalho junto a Qualidade contribui para aumento da produtividade, Qualidade de Vida, Qualidade do Produto e consequentemente para o retorno financeiro.

A falta de uma gestão mais efetiva e de uma visão sistêmica e os baixos níveis de racionalização e industrialização da produção de revestimento de argamassa no Brasil têm sido responsáveis pela alta variabilidade na produção, por índices insatisfatórios de produtividade e perdas e por problemas de qualidade do produto. Uma das etapas desse processo que permanece muito dependente da mão-de-obra é a aplicação de argamassa. Embora alguns autores sustentem que o uso da projeção mecânica para essa atividade introduza aumentos de qualidade do produto em relação ao método convencional, ainda é reduzido o número de empresas que a utiliza. Ao mesmo tempo, poucos são os estudos que abordam de forma sistêmica os possíveis ganhos em eficiência proporcionados pela mecanização dessa atividade. Essa pesquisa tem como objetivo identificar as dificuldades e os benefícios do uso de sistemas de produção de revestimentos de fachada com aplicação mecânica e manual de argamassa através de dois estudos de caso. Para tanto, foi aplicado um método de avaliação da produção, com o qual os dois sistemas foram analisados e obtiveramse índices de produtividade e de perdas, bem como dados referentes aos custos de produção e à qualidade do produto. Além disso, o método possibilitou a identificação de oportunidades de melhoria e de barreiras à utilização de sistemas com aplicação mecânica de argamassa e aspectos relevantes à sua implantação. Os resultados apontaram que o sistema mecanizado gerou ganhos de qualidade do produto e redução nas perdas de argamassa, aumentando a confiabilidade da produção nesses aspectos. Por outro lado, o uso desse sistema não representou ganhos de produtividade na empresa. No entanto, verificou-se ainda a existência de um grande potencial de melhoria de desempenho, que poderia ser obtido com maior esforço na organização do trabalho. Apesar disso, o levantamento de custos revelou que o sistema é viável economicamente em relação ao sistema manual, principalmente em função da redução de perdas de argamassa. Pode-se concluir também que as principais barreiras à utilização de sistemas com aplicação mecânica de argamassa são a falta de visão sistêmica, a ausência ou ineficiência de projeto e de planejamento do sistema de produção e o despreparo da mão-de-obra. / The high amount of production variability and materials waste and the low productivity and quality level of rendering in Brazil are a consequence from the lack of effective management and systemic approach in the production process allied with low levels of rationalization and industrialization. The projection of mortar is still handmade and greatly influenced by labor skills. The mechanical projection has shown a great potential to increase rendering quality when compared to handmade conventional projection. Thus, a few constructors are using mortar pumps, leading to the development of studies about the feasibility and efficiency of mechanized production systems. The case studies shown in this work were done by applying an evaluation method to handmade and mechanical projection systems of rendering production to analyze cost, productivity, waste and quality levels and identify improvement opportunities. Relevant aspects of mechanical projection system implementation and its difficulties were studied. The results show that the best benefits of mechanical projection systems were the potential to increase quality and reduce the waste of mortar, thus contributing to cut the costs. However, better planning of the production system is necessary to improve the production level, even though there was a great potential to increase performance. The barriers to the use of this production technology are the lack of systemic approach, production design and management and well-trained manpower.

Diploma thesis is focused on analysis of the marketing management in the Hotel Růže with emphasis on the retrieval of appropriate recommendations for future development of this company. The aim of the diploma thesis has been to analyse the system management in chosen hotel. The autor chose the Hotel Růže in Český Krumlov. The analysis was provided on the basis of questionnaire examination and interviewing of the hotel employees. Diploma thesis covers ideas which closely describe possible ways how to solve hotel management system.