A lo largo del tiempo, se ha visto cómo se involucra al cliente en los procesos de creación de valor de un producto o servicio. La importancia que el cliente tiene en estos procesos es fundamental para obtener una mejor calidad en los servicios que una empresa ofrece dentro del rubro en el que se desempeñe y logre obtener la completa satisfacción del cliente. El propósito de este trabajo es analizar cómo influyen los factores para determinar cómo las empresas de servicios pueden adaptarse al entorno en el que vivimos, utilizando distintas metodologías de estudio para poder obtener información que sirvan al propósito de las empresas en el difícil camino de la co-creación de valor. En primer lugar, se utilizan diferentes herramientas para poder medir el grado de satisfacción que tiene un cliente al adquirir un producto o servicio y obtener el valor deseado que la empresa requiere para el servicio que brinda. En segundo lugar, se utilizan medios digitales, los cuales permiten ayudar a facilitar los servicios brindados por las empresas. Los sistemas de información digitales y las redes sociales son tan comunes en estos tiempos y esta tecnología sirve como valor para el cliente. Finalmente, están los procesos que se desarrollan directamente con los clientes, donde se puede observar que el cliente cumple el rol de actor principal dentro de los procesos que desarrollan las empresas de servicios, donde se obtiene un alto grado de satisfacción o en consecuencia una baja satisfacción del cliente. / Over time, it has been seen how the client has been involved in the processes of creating value for a product or service. The importance that the client has had in these processes are fundamental to obtain a better quality in the services that a company offers within the area in which it works and achieving complete customer satisfaction. The purpose of this work is to analyze how factors influence to determine how service companies can adapt to the environment in which we live using different study methodologies in order to obtain information that serves the purpose of companies on the difficult path of co-creation of value. In the first place, different tools are used to be able to measure the degree of satisfaction that a client has when acquiring a product or service and obtain the desired value that the company requires for the service it provides. Second, digital media are used, which help facilitate the services provided by companies. Digital information systems and social media are so common these days and this technology serves as customer value. Finally, there are the processes that are developed directly with the clients, where it is possible to observe that the client fulfills the role of main actor within the processes that service companies develop, obtaining a high degree of satisfaction or consequently a low satisfaction of client. Keywords: Value creation; Customer Satisfaction; Technology as value for the customer; production. / Trabajo de Suficiencia Profesional

Bakgrund: Mer än två tredjedelar av befolkningen i Sub-Sahara i Afrika lever idag i energifattigdom, vilket har drabbat de fattigaste på BoP-marknaderna värst. Tidigare forskning har visat att företagande inom energibranschen kan stimulera en ekonomisk tillväxt på BoP-marknaden i Sub-Sahara. Tack vare den afrikanska kontinentens många soltimmar finns idag incitament till företagande inom solenergi inom regionen. Genom försäljning av solenergitjänster kan energifattigdomen i Sub-Sahara bekämpas och BoP-marknaden ta sig ur fattigdomen. För att möjliggöra detta behöver målkonflikter mellan fattiga kunder och företagens finansiella hållbarhet harmoniseras. Syfte: Syftet med denna studie är att analysera affärsmodeller hos nuvarande solenergiföretag för att därefter konceptualisera förslag på framtida affärsmodeller, som är avsedda att inspirera solenergiföretag till hur de bör utforma sina affärsmodeller för att etablera sig på BoP-marknader i Sub-Sahara på lång sikt. Metod: Metoder som används i undersökningen är kvalitativa metoder utifrån en induktiv ansats, som innefattar data från intervjuer och sekundära källor från tidigare forskning och statistik. Genom ett styrt och strategiskt urval har relevanta intervjupersoner valts ut. Affärsmodellen Business Model Canvas används som ett konceptualiserande verktyg för analysen, diskussionen och slutligen slutsatsen. Slutsats: Studiens fynd visar vikten av kulturell förståelse för BoP-kunder, vilket har visat sig vara en grundläggande aspekt i solenergiföretagens affärsmodeller. Genom kulturell förståelse kan solenergiföretagen utforma affärsmodellerna enligt rätt värdeerbjudande och värdeskapande, vilket skapar långsiktiga affärsmodeller. Detta kan gynna framgångsfaktorer som bland annat ökade marknadsandelar och minska resursbrister. Detta harmoniserar målkonflikter mellan fattiga BoP-kunder med betalningssvårigheter och solenergiföretag som vill uppnå finansiell hållbarhet. / Background: More than two thirds of the population in Sub-Saharan Africa currently live in energy poverty, which has affected the poorest of the poor on the BoP-markets the worst. Previous research show that businesses within the energy sector could stimulate economic growth on the BoP-market in Sub-Saharan. The African continent creates, thanks to its many sun hours, incentives for business within solar energy in the region. Through sales of solar energy services, the energy poverty in Sub-Saharan can be abolished and in turn help the BoP-market out of poverty. To enable this, the conflicts of interests between poor customers and the financial sustainability of the solar energy companies need to be harmonized. Purpose: The purpose of this study is to analyze business models of existing solar energy companies, to conceptualize proposals for future business models, which are intended to inspire solar energy companies in how they should develop their business models to establish themselves on the BoP-markets in Sub-Saharan in the long run. Method: The methods used in this study are qualitative studies from an inductive approach, including interviews and secondary data. Through controlled and strategic selection, the interviewees were selected. The Business model Business Model Canvas is used as a conceptualizing tool for the empirical results and analysis, discussion, and conclusion. Conclusion: The results show the importance of cultural understanding within the BoP-customers, which lays the foundation for the business model. Through cultural understanding, solar energy companies can shape their business models according to value delivery and value creation, which creates long term business models. This can benefit the factors of success, such as increased market share as well as decrease the risk of repayment issues, lack of human capital and personnel. This harmonizes the conflict of goals between poor BoP-customers with payment difficulties and solar energy companies wanting to achieve financial sustainability.

The amount of people in Sweden who were made redundant during the corona pandemic exceeds both the Swedish financial crisis in 1990 and the global financial crisis in 2008.  The negative economic development led to more pressure on people to work harder and perform better in order for their firm to survive. The purpose of this thesis was to explore if and how the value creation process between service providers and their customers, from a business perspective, had been influenced by the corona pandemic.  A conceptual model based on service-logic was created to shed light on potential disruptions affecting the value creation. Empirical data was collected through qualitative approach using semi-structured interviews with sales-associates employed by a mobile-operator firm in Sweden. Findings resulted in five main insights of disruptions that impact the provider and its value-creation with its customers. These include managerial decisions, unreasonable goal-setting, social distancing, new provider-customer frictions and foot-traffic, which all stemmed from decisions taken by the firm and government restrictions.   This dissertation has contributed to additional insights in how the service-logic and its various concepts regarding value creation, from a firm’s perspective, is affected during a major crisis. The difficulties experienced by sales-associates during the corona pandemic is two-fold. The sales-associates have to adhere to decisions made by the firm which often leads to more pressure to perform, and the restrictions implemented by governments leads to poor conditions for creating customer-relationships in turn. These conditions impact the firm’s ability to facilitate and co-create value with its customers.

Under det senaste århundradet har den globala uppvärmningen ökat och samhället står inför en stor utmaning, ett skifte bör ske för att skapa en hållbar framtid. Företag måste idag utveckla metoder för att på ett innovativt sätt fortsätta växa ekonomiskt, men samtidigt väga in de miljömässiga och sociala aspekterna i sin verksamhet. Tjänstefiering är ett sätt för företag att utöka sitt erbjudande och skapa värde för sina kunder. Genom att addera tjänster till existerande produkter skapas en möjlighet att stärka sin position på marknaden. Den här studien syftar till att förstå på vilket sätt en hållbarhetsanalys, som tilläggstjänst, kan skapa värde för kunderna till ett Electronic Manufacturing Service (EMS)-företag. Studien bidrar med teoretiska insikter kring Life Cycle Sustainability Analysis (LCSA) och dessa praktiska tillämpning. Studien bidrar även med insikter kring värdeskapande samt korrelationen mellan tjänstefiering och hållbarhet.  För att identifiera vilket värde en hållbarhetsanalys kan skapa har tio semistrukturerade intervjuer genomförts. Resultatet visar på fyra olika faktorer som påverkar värderingen av en hållbarhetstjänst. Dessa är: krav från försörjningskedjan; kostnaden av tjänsten (komplex avvägning mellan fördelar och uppoffringar); regleringar, lagar och mål samt ansvarsfördelningen mellan kund och leverantör. Dessutom indikerar resultatet att tjänstefiering kan stärka företagets position på marknaden. En rekommendation till framtida forskning är att fortsatt undersöka korrelationen mellan tjänstefiering och lönsamhet samt mellan tjänstefiering och hållbarhet. / During the last century, global warming has increased and society faces a major challenge, a shift should take place towards a sustainable future. Companies must develop innovative methods to continue to grow economically, but at the same time take the environmental and social aspects into account. Servitization is a way for companies to expand their offering and create value for their customers. By adding services to existing products it creates an opportunity to strengthen their position in the market. This study aims to understand how a sustainability analysis, as an add-on service, can create value for an EMS- company's customers. The study contributes with theoretical insights regarding the use of LCSA and its practical applications. The study also provides insights regarding value creation along with the correlation between servitization and sustainability.  In order to identify what type of value a sustainability analysis can create, ten semi-structured interviews were conducted. The results show four different factors that affect the value of a service. These are: demand from the supply chain, the cost of the service (a complex balance between benefits and sacrifices), regulations, laws and goals, and the areas of responsibilities between customer and supplier. In addition, the results indicate that servitization can strengthen the company's position on the market. A recommendation for future research is to further investigate the correlation between servitization and profitability and whether servitization can contribute to increased sustainability.

Samtidigt som fokuset på hållbarhetsarbete inom organisationer har ökat, har det även resulterat i frågor om hur företag skapar ett hållbart värde. Hållbarhet har definierats utifrån tre grundpelare: miljömässig-, ekonomisk- och socialhållbarhet. Inom tjänsteteori har intresset för hållbarhetsteorier ökat, men relationen mellan dessa områden är relativt outforskade. Detta är förvånansvärt då många organisationer är beroende av hållbart värdeskapande. Således är syftet med studien att alstra förståelse för hur aktörer skapar värden inom ett hållbart tjänsteekosystem. Studien utgår från ett makroperspektiv eftersom viktiga implikationer för värdeskapande kan upptäckas då hållbarhet genererar värde för flera aktörer. Det teoretiska ramverket omfattar tre delar; teori om tjänsteekosystem, hållbarhet och en sammanföring mellan dessa områden. Eftersom värdeskapande inom hållbara tjänsteekosystem är relativt outforskat valdes en kvalitativ och explorativ ansats för att undersöka hur hållbart arbete inom ett tjänsteekosystem bidrar till att skapa värde.  Analysen förankras i nio semistrukturerade intervjuer som genomfördes med respondenter från olika organisationer som tillhörde företagsklustret Paper Province. Intervjuerna kombineras med teori för att skapa en koppling mellan ett empiriskt fall och teori. Deltagande respondenter hade hög befattning inom respektive organisation, vilket var viktigt för att förstå organisationens struktur. Studien visar att hållbarhet inte bara ligger till grund för organisationers värdeskapande logik utan även skapar en grund för arbetsstrukturer. Genom att utgå från tjänstedominant logik ger analysen ett nytt sätt att se på hållbara aktörers värdeskapande. Inom det hållbara tjänsteekosystemet skapar aktörer förutsättningar för ett högre samhällsvärde till följd av hållbar resursintegration. / At the same time as the focus on sustainability work within organizations has increased, it has also resulted in questions about how companies create sustainable value. Sustainability has been defined based on three pillars: environmental, economic, and social sustainability. In service theory, interest in sustainability theories has increased, but the relationship between these areas is relatively unexplored. This is surprising as many organizations are dependent on sustainable value creation. Thus, the study aims to generate an understanding of how actors create value within a sustainable service ecosystem. The study is based on a macro perspective because important implications for value creation can be discovered as sustainability generates value for several actors. The theoretical framework comprises three parts; theory of service ecosystems, sustainability, and a merger between these areas. Since value creation in sustainable service ecosystems is relatively unexplored, a qualitative and exploratory approach was chosen to investigate how sustainable work in a service ecosystem contributes to creating value.  The analysis is anchored in nine semi-structured interviews conducted with respondents from various organizations that belonged to the Paper Province cluster. The interviews are combined with theory to create a connection between an empirical case and theory. Participating respondents held senior positions within each organization, which was important for understanding the organization's structure. The study shows that sustainability forms the basis for organizations' value-creating logic and creates a basis for work structures. Based on service-dominant logic, the analysis provides a new way of looking at sustainable players' value creation. Within the sustainable service ecosystem, actors create conditions for a higher societal value because of sustainable resource integration.

El objetivo de la publicación es acercar los conceptos y técnicas que conforman las finanzas operativas a los lectores. El autor del libro explica, en seis capítulos, los aspectos básicos del análisis financiero, los ratios y medidas de creación de valor, el apalancamiento, la planeación financiera, la gestión y financiamiento del capital de trabajo. / The purpose of the publication is to show the operational finance’s concepts and techniques to the readers. The author explains, over six chapters, the basic aspects of financial analysis, ratios and measures of value creation, leverage, financial planning, management and working capital financing.

La conception automobile est un processus complexe, soumis à de fortes incertitudes et mettant en jeu une création de valeur multidimensionnelle. De plus, la coordination dans ce processus, impliquant une multitude d’acteurs de domaines variés et travaillant sur un produit lui-même complexe et incertain, s’avère difficile.Une analyse des méthodes de pilotage existantes dans la littérature nous a permis d’identifier des limites ne permettant pas de répondre simultanément à l’ensemble des caractéristiques de ce processus. Nous avons donc proposé une méthode de pilotage novatrice articulant Valeur Risques Opportunités. Celle-ci s’inscrit dans le cadre des travaux théoriques intégrant les deux champs de contrôle : le Management de la Performance (MP) et le Management des Risques (MR). Notre méthode de pilotage permettrait de dépasser les limites des méthodes existantes à travers l’adoption d’une approche holistique (prise en compte de l’ensemble des dimensions de valeur), systémique (prise en compte des interactions complexes entre les différents constituants du processus) et dynamique (intégration systématique des risques et des opportunités au pilotage de la création valeur).Pour mettre en œuvre notre méthode de pilotage dans le processus de conception du Groupe PSA, nous avons construit un prototype générique permettant la mobilisation des acteurs sur une trajectoire d’amélioration et la co-construction d’une manière dynamique d’une version applicable chez PSA. Nous nous sommes appuyée, dans notre démarche d’ingénierie de mise en œuvre, sur les travaux d’appropriation des outils de gestion et d’implémentation des innovations managériales complexes. Les résultats de la mise en œuvre nous ont permis : i) d’un côté, de confirmer l’intérêt de notre méthode de pilotage articulant Valeur Risques Opportunités ayant suscité l’intérêt de plusieurs acteurs clés, attesté par des améliorations effectives du pilotage des projets véhicule et de la coordination des acteurs et ; ii) d’un autre côté, de révéler des difficultés liées au décalage entre certaines de nos propositions, cherchant à construire des outils représentatifs de la complexité des mécanismes en jeu dans le processus de conception, et la volonté des acteurs de simplifier davantage la méthode et de se focaliser, dans un contexte de crise, sur la dimension économique et sur la gestion des risques. Dans notre thèse, nous proposons également quelques perspectives d’évolution de la fonction Contrôle de gestion, à travers l’intégration de notre méthode de pilotage, pour une meilleure adéquation avec les particularités du processus de conception automobile. / Automotive design is a complex and uncertain process creating a multidimensional value. This process is also characterized by a difficult coordination of the multitude of actors from different areas involved in the design a complex and uncertain product.An analysis of existing control methods in the literature allows us to identify some limits which hamper the simultaneously response to all the characteristics of this process. We propose an innovative control method articulating Value, Opportunities and Risks. Our method contributes to the theoretical works proposing the integration of two major control fields: Performance Management (PM) and Risk Management (RM). Our method allows overcoming the limitations of existing control methods through the adoption of a holistic (taking into account all the dimensions of value), a systemic (taking into account the complex interactions between the various components of this process) and a dynamic approach (by a systematic integration of risks and opportunities to the control of value creation process).To implement this control method in PSA group design process we built a generic prototype. This allowed the mobilization of actors by fixing an improvement trajectory and a dynamic co-conception of an applicable version for PSA.The results of the implementation allowed us to : i) confirm the benefits of our control method articulating Value, Opportunities and Risks which interested several key actors and lead to some effective improvements in vehicle projects management and actors coordination and; ii) reveal difficulties dues to the gap between some of our proposals, seeking to build tools reflecting the design process complexity, and willingness of stakeholders to simplify the method and to focus, in a context of crisis, on the economic dimension and risk management.In our thesis, we also propose some perspectives to improve Management Control function, through the integration of our control method, for a better match with the characteristics of the automotive design process.

Among the diverse perspectives of value creation throughout history, recent studies imply that CFOs and finance officials can contribute to a holistic value creation process by integrating different business values. Therefore, this study aims to research whether the current dilemma of intangible assets (customer data) plays an important role in financial activities to lead to business value creation. The literature review highlights three independent variables; customer loyalty, decision-making, and predicting that are tested for an effect on the dependent variable value creation. Additionally, previous studies highlight data as efficiently utilized in cross-functional environments. A moderating variable cross-functional teams is thereby examined if it has a moderating effect. An online questionnaire was sent to 56 companies who were interested in participating, of which eventually 42 companies responded. Given the low response rate, the results revealed that decision-making was significant and valuable for the finance department’s value creation. However, the moderating effect significantly revealed, on the contrary, to strengthen predicting capabilities for the finance department to create value. / Begreppet värdeskapande har historiskt sett studerats utifrån olika perspektiv. Tidigare studier har visat på att finansavdelningen kan, utöver de traditionella uppgifterna, bidra till att skapa värde inom företaget. Med bakgrund i detta är syftet med studien att undersöka huruvida det nuvarande dilemmat med immateriella tillgångar (kunddata) spelar en viktig roll i finansiella aktiviteter för att leda till skapande av affärsvärde. En litteraturöversikt i studien belyser följande värden som kunddata eventuellt leder till: kundlojalitet, beslutsfattande och förutsägelser. Variablerna testas i denna studie för att se om det, ur ett finansiellt perspektiv, har en effekt på värdeskapande. Tidigare studier visar även att data kan användas effektivt i tvärfunktionella miljöer. En modererande variabel tvärfunktionella team undersöks därmed för att se om den har en interaktionseffekt. Ett frågeformulär sändes till 56 företag som var intresserade av att delta, varav 42 företag svarade. Givet bristen på antal respondenter, visar resultatet att beslutfattande är en värdefull faktor för värdeskapande. Resultatet av moderatorn visar att den styrker relationen mellan förutsägelser och värdeskapande för finansavdelningen.

Notre recherche a mis en en exergue les limites de la gouvernance disciplinaire focalisée davantage sur la répartition de la valeur plutôt que sa création. Certains auteurs la qualifient de trop statique et court termiste car elle s’inscrit dans le modèle actionnarial qui trouve ses fondements dans la théorie de l’agence (Jensen et Meckling, 1976). Cette dernière centre l’analyse de la firme sur la relation qui unit l’agent (dirigeant) et le principal (l’actionnaire). Elle favorise la maximisation de la valeur actionnariale au détriment des autres parties prenantes. Cette pression est, pour de nombreux auteurs, à l’origine des scandales financiers (crise de 2000 et de 2007). Le principe de maximisation de la valeur actionnariale est aujourd’hui remis en cause. Dans l’approche partenariale qui trouve ses fondements dans la théorie de l’agence élargie (Fama et Jensen, 1983), l’entreprise n’as plus pour seule vocation la création de valeur pour les seuls actionnaires, mais pour toutes les parties prenantes. C’est ainsi que l’objectif est déplacé vers la maximisation la valeur globale (Blair, 1996). Malgré cette avancée théorique, la gouvernance d’entreprise abordent la question délicate de la création et la répartition de valeur à travers les relations entre le dirigeant et un ou plusieurs autres acteurs de l’environnement, qu’il s’agisse des actionnaires (cas du modèle actionnarial) ou des parties prenantes (cas du modèle partenarial). Parallèlement à ces deux théories, a émergé une troisième théorie, appelée théorie cognitive de la gouvernance.Notre recherche a exploré les mécanismes de gouvernance plurale (disciplinaire, cognitive et comportementale) dans la création la valeur globale et durable. Ce champ d’investigation a fait l’objet de plusieurs contributions théoriques, mais reste très peu exploré d’un point de vue empirique. Notre étude empirique a permis une remise en question de l’utilité et la fiabilité de la performance opérationnalisé par la maximisation de la valeur actionnariale car jugé trop statique et court termiste. Enfin, notre travail a étudié le positionnement des engagements RSE dans la performance et création de valeur globale comme mécanismes de gouvernance. On parle ainsi de la gouvernance responsable. / Our research explored the mechanisms of plural governance (disciplinary, cognitive and behavioral) in creating global and sustainable value. This field of investigation has been the subject of several theoretical contributions, but remains very little explored from an empirical point of view. Our empirical study based on french listed companies (SBF120) has allowed a questioning of the utility and the reliability of the operationalized performance by the maximization of the shareholder value because considered too static and short termist. Finally, our work has studied the positioning of CSR commitments in performance and global value creation as governance mechanisms: we introduce to responsible governance.

A number of studies have explored the drivers behind value creation, often referred to as value drivers. These studies point out that the generalizability of research on value creation to other contexts is difficult. One such context in which the value drivers remain unidentified is the context of industrial consultancy services. In the age of digitalization, where industries are becoming more complex and knowledge intensive, consultancy services have grown increasingly important for industrial customers. At the same time, globalization intensifies the competition on consultancy markets creating a high pressure on consultancy firms’ ability to continuously enhance value creation for their customers. Based on these challenges, the purpose of this thesis is to explore how value creation can be enhanced through the identification and utilization of value drivers in industrial consultancy services. Two research questions were formulated based on this purpose and addressed by means of a qualitative study conducted in the paper and pulp industry in Sweden. Semi-structured interviews were conducted with six managers and decision makers from five multinational companies that use consultancy services. The thematic analysis of the interviews led to the identification of 13 value drivers that play key roles in value creation in industrial consultancy services: Individual competence, Organizational resources, Availability, Personal relationship, Communication, Personal attributes, Timeliness, Usage of time, Performance, Cost, Customer-organizational involvement, Documentation and Progress by feedback. Ten among these drivers were considered benefits, while three were considered sacrifices. Consultancy firms should strive towards minimizing the negative effects on value creation caused by sacrificial value drivers and maximize the positive effects on value creation caused by beneficial value drivers. In addition, the thesis contributes a model in which the 13 value drivers can be used by both industrial customers of consultancy services and consultancy firms for the purpose of evaluating and enhancing value creation. Specifically, the model offers a tool that (I) compares different consultancy firms or projects in terms of value creation, (II) evaluates and analyzes projects and collaborations with respect to value creation and (III) enhances value propositions and value creating processes.