En tillitsbaserad styrprincip efterfrågar värderingsdrivna organisationer som kan nyttja organisatoriska värdegrunder som styrmekanismer. Frågeställningar behandlade förhållandet mellan organisatorisk värdegrund i relation till organisationsidentifikation, professionell värdegrund och praktiserad värdegrund. En fallstudie tematiserades utifrån 11 intervjuer med enhetschefer och medarbetare från en kommunförvaltning. Utifrån frågeställningarna genererades tillhörande teman. Samstämmigheten med professionell värdegrund relaterade till temana gemensam grundsyn och tydlighet. Med praktiserad värdegrund till temana styrmekanism, konkretisering, samverkan och förut­sättningar. Förhållandet till organisationsidentifikation gav temana närhet, öppenhet, värdekongruens, tydlighet och rykte. Resultatet visade på upplevd samstämmighet mellan den organisatoriska värdegrunden och den professionella samt praktiserade värdegrunden med några avvikelser.  Den organisatoriska värdegrunden hade en del i identifikationsprocessen. Studien kan utveckla förståelsen om värde­grundens roll i identifikationsprocessen samt bidra till att organisationer som ämnar att bedriva värderingsstyrning ges en inblick i ett värdegrundsarbete och påverkande faktorer. Värdegrund kan användas som verktyg vid rekrytering och marknadsföring för att locka individer med önskvärda professionella värderingar.

Syfte med denna rapport är att kartlägga befintlig kostnadsreduceringsaktiviteter avseende monteringseffektivitet av produkter inom Volvo PV. Samt att genomföra en informationssökning för identifiering av metoder i andra branscher. Rapporten är upplagd på så sätt att först beskrivs kort företaget och syftet med arbetet. Därefter beskrivs de begränsningar och de metoder som valts att användas vid informationsinhämtningen. Efter detta kommer en teoridel där det utförligt beskrivs ett antal kostnadsreducerings metoder/aktiviteter, hur de genomförs och deras fördelar, nackdelar, kostnader och förväntat resultat. De metoder/aktiviteter som här är beskrivna har valts ut i samråd med handledaren, en del används inom Volvo PV andra kommer från Lean-koncept. Därefter redovisas resultatet från ett antal interjuver av olika personer på Volvo PV och efter detta görs en sammanställning i matrisform som kortfattat visar informationen ifrån teoridelen för varje aktivitet och därefter en matris som visar hur mycket resurser de olika metoderna/aktiviteterna uppskattningsvis kräver. Merparten av de metoder/aktiviteter som beskrivits i denna rapport används i någon form inom Volvo PV, men det saknas en utförlig jämförelse av de olika metodernas användbarhet. / Uppsatsnivå: C

This thesis is divided into two parts. Part I deals with demand management. For goods with no substitutes, under supply constraints, fairness considerations introduce negative externalities and lead to a market failure. One example of such a good with no substitutes is water. In case of a market failure, it is necessary to design coordination mechanisms called contracts which provide the right incentives for coordination. As “repetition can yield coordination”, the aim in this part is to design price based dynamic demand management contracts which, under supply constraints, mitigate the market failure. In these contracts, we consider complete information settings; and use the status quo proposition as a fairness criterion for designing them. The contracts are designed as almost noncooperative dynamic games, within the agency theory framework, where the agent (the consumer) is induced to consume at a specified consumption level based on the incentive mechanism offered by the principal (the producer). These contracts use the solution concept of sub-game perfect Nash equilibrium (SPNE) to compute the price (mal-incentive) that acts as a credible threat for deviation from the specified consumption level. In these contracts, unlike the dynamic contracts with asymmetric information, the penalty for deviation is proportional to the amount of deviation. First, we consider a two-period demand management contract for a single consumer satisfying the status quo proposition. Under the assumption that the gain to the consumer and the loss to the producer by deviation is small, the contract is shown to be economically efficient. It is shown that, in the finite horizon, a fair demand management contract cannot be efficient. The demand management contract is homeomorphic to finite horizon alternating bargaining model. In the finite horizon alternating bargaining model, there is a unique SPNE, in which the player who offers last is always at an advantageous position. In the two-period contract, the assumption considered attenuates the last mover advantage and leads to the efficiency. We have shown that one possible way to achieve efficiency, without the assumption, is to make the agents uncertain about the period of interaction. This possibility can be included in an infinite horizon contract. Hence, next, we design an infinite horizon contract for a single consumer. It is proved that this contract is economically efficient and provides revenue sufficiency. The sensitivity analysis of the contract shows that the discounting rate measures the aversion to conservation characteristics of the consumer. The analysis of the contract shows that a sufficiently time-patient consumer is not penalized for the deviation, as the consumer himself is aware of conservation requirements. This result is similar to the results for the present-biased preferences in behavioral economics. Lastly, the infinite horizon contract is extended to two consumers case which internalizes the externality a consumer causes to another. In the two consumer case, consumers are strategically noninteracting; and it is shown that the producer acts as a budget balancer. These contracts are also shown to be economically efficient. The demand management contracts achieve both the procedural and end-state fairness. Also, the infinite horizon contracts are homeomorphic to infinite horizon alternating bargaining model. The efficiency of infinite horizon contracts is due to their homeomorphism with the alternating bargaining process as they exhaust all possible mutual gains from exchange. In the two-period model, the bargaining process is constrained and hence all possible mutual gains are not eliminated, leading to the inefficiency. In part II of the thesis, we discuss the notions of exchangeability in the Shapley value. The Shapley value is a probabilistic value for the transferable utility (TU) cooperative games, in which each player subjectively assigns probabilities to the events which define their positions in the game. In this part, the objective have been to explore the aspect of subjective probability which leads to the uniqueness of the Shapley value. This aspect of subjective probability is known as exchangeability. We derive the Shapley value using de Finetti’s theorem. We also show that, in the Shapley value, each player’s prospects of joining a t-player game as the last member of the game is a moment sequence of the uniquely determined uniform distribution. We stress on finite exchangeability; and deduce that, with finite exchangeability, the Shapley value is the only value in which the probability assignment is a unique mixture of independent and identical distributions. It is concluded that, in both the finite and infinite exchangeable cases, the uniqueness of probability assignment in the Shapley value is due to exchangeability and the mixing with the uniform distribution.

作業價值管理系統（Activity Value Management , AVM）是以作業基礎成本 制為核心，並與價值管理系統作整合，發展出企業進行管理決策時所需之資訊， 藉此提升企業的決策精準度與品質，而在管理會計領域，鮮少有文獻針對作業價 值管理系統與顧客關係管理的實務結合作說明，再加上目前大數據管理之趨勢， 顯示出以資訊導向作管理決策之重要性，因此，本研究進行個案研究，為作業價 值管理系統（Activity Value Management , AVM）與顧客關係管理的結合-以巨 量資料分析所遇到之問題，提出解決方案，且針對未來巨量資料管理能力提出建 議走向，而本研究結論簡述如下： 一、 運用 AVM 所產出之作業成本資訊，將之區分為顧客服務四大屬性，並經 由開發、處理訂單、售後服務以及行政等四項屬性，評估個案公司的作業流 程是否有成本高耗的情形，並提出改善計畫，再造個案公司之顧客服務管理 流程。 二、 以 AVM 所產出之客戶損益資訊，進行個案公司的顧客區隔政策，將外 部資料納入，兼以內部資料，找出虧損的客戶問題根源與解決之道，並強化 個案公司針對表現優良之客戶，設立員工表揚之制度，並提出進一步優化顧 客關係經營的方案，使顧客關係管理的品質提升。 三、 個案公司的通路別種類繁多，因此，為補足顧客關係管理中其通路管理 的不足，本研究建議以 AVM 產出之資訊，設計通路別客戶損益的表單，使管 理者以通路別分類進行顧客經營時，能一目了然，增加管理效率，強化 AVM 與顧客關係管理之密合程度 四、 AVM 所提供的內部資訊繁多，且能有效整合各部門的資訊，以「作業」 為細胞，使各部門間的溝通語言一致化，因此，為推行良好的巨量資料顧客 關係管理，則需從 AVM 所產出的歷史資訊分析為基礎，評估個案公司所需的 外部資料，並為未來巨量資料顧客關係管理模型之建置奠基 / Activity Value Management, which is the integration of the activity-based costing and value management, provides the information which the companies need when making business policy or strategy and improves the quality and the accuracy of decision making. In the field of management accounting, few papers discuss the integration of the activity value management and customer relationship management as well as its cases in practice. Also, big data becomes a trend and shows the importance of the data-driven decision management. Therefore, the thesis is a case study which focuses on the integration of the integration of the activity value management and customer relationship management, analyzes the problem of big data and provides the possible solutions. Besides, based on the case study, the thesis also suggests the better policy concerning big data management. And there are four main points below： 1. Through using the activity-based costing information yielded by AVM, one Taiwanese food manufacturer, the case study of the thesis, can divide their customer services costs into four attributes, which are R&D, processing order, post-sale service and administration and evaluate the cost efficiency of their procedures by these four attributes so it can revise or renew their procedures accordingly. 2. Through using the customer profitability yielded by AVM, the company can conduct their own customer segmentation, collect the related external data to find the real reason why customers bring more money or less and provide better solutions to solve the problem and strengthen the relationship with good customers. 3. Because of a variety of the channels, the thesis suggests that the company should take advantage of the information from AVM and design the customer profit form to help analyze the customers from different channels and gain the management efficiency. 4. AVM provides lots of information, use “activity” as a cell to connect different departments and integrate all information from them. Therefore, based on the historical information yielded by AVM, the company can source the connected external data, analyze the relationship between customer and the information and will develop the big data customer profitability model in the future.

abstract: The construction industry generates tremendous amounts of data every day. Data can inform practitioners to increase their project performance as well as the quality of the resulting built environment. The data gathered from each stage has unique characteristics, and processing them to the appropriate information is critical. However, it is often difficult to measure the impact of the research across project phases (i.e., planning, design, construction, operation and maintenance, and end-of-life). The goal of this dissertation is to present how industry data can be used to make an impact on construction practices and test a suite of methods to measure the impact of construction research across project phases. The dissertation provides examples of impactful research studies for each project phase to demonstrate the collection and utilization of data generated from each stage and to assess the potential tangible impact on construction industry practices. The completed studies presented both quantitative and qualitative analyses. The first study focuses on the planning phase and provides a practice to improve frond end planning (FEP) implementation by developing the project definition rating index (PDRI) maturity and accuracy total rating system (MATRS). The second study uses earned value management system (EVMS) information from the design and construction phases to support reliable project control and management. The dissertation then provides a third study, this time focusing on the operations phase and comparing the impact of project delivery methods using the international roughness index (IRI). Lastly, the end-of-life or decommissioning phase is tackled through a study that gauges the monetary impact of the circular economy concept applied to reuse construction and demolition (C&D) waste. This dissertation measures the impact of the research according to the knowledge mobilization (KMb) theory, which illustrates the value of the work to the public and to practitioners. / Dissertation/Thesis / Doctoral Dissertation Civil, Environmental and Sustainable Engineering 2020

Earned Value Management is a project methodology that has powerful features, still, it is underutilized in practice. This paper presents a systematic literature review examining the extensions made by researchers to the Earned Value methodology and further compares this to the project environments where the extensions have been utilized in. The classification system used in this paper is based on the Project Process and the Project Knowledge Areas and enables in-depth examination of the different extensions. The contribution of this paper is mainly based on the collection of all peer-reviewed articles presenting extensions to Earned Value Management, as well as incorporating the Earned Value methodology into larger frameworks. It also reveals that the Earned Value methodology has been extended to include nine of the ten Projects Knowledge Areas, and three out of the five Project Processes, this means that Earned Value Management has the capability to include comprehensive features.

The doctoral thesis deals with the possibilities of utilizing value management and controlling methods and instruments in medical facilities with the purpose of economical, effective and efficient use of disposable resources of these organisations. The reason why this topic was chosen is endeavour to prove that the controlling system can be implemented in medical facilities and thus effectiveness of financial management in these organisations increased. The aim of the thesis is to analyse main problems and currently value management and controlling methods and instruments use in medical facilities and based on this analysis identify suitable value management and controlling methods usable management system framework of medical facility. The thesis based on the utility functions analysis of the most important actors of the health services market evaluates the potential growth of efficiency of these services introducing the Diagnosis Related Groups system of Financing and using theoretical model of this market. In consequence questionnaire survey analysis currently praxis of medical facilities management in Czech Republic compared with corporate sector and identifies possibilities of value management and controlling application in medical facilities. Currently is identified suitable costs calculation and management instrument for medical facilities in the framework of ABC/M, whereas planning and controlling process is projected in the framework of ABC/M using original mathematical methods for complex in-house price accounting and complex in-house process prices cost calculations based on for this purpose key usage of linear algebra tools for business economy as tool for mathematical model creation, which makes possible the fair description of firm in-house cost flow without any approximations and simplifications. This tool provides for practice important analytical comfort and essentially makes the scale of econometrical tools longer in the field of business management. In the case study is presented costs and calculations model of medical facility based on Activity Based Costing principles inclusive integrative suggestion of usage comprehensive system of the financial management based on advantages offered by the model of business cost flow listed above in framework of executive information system. Contribution of the doctoral thesis for theory and its contribution for further development of medical facilities management and managerial practice are emphasized in the end part thesis.

En la actualidad el mercado global de e-learning ha tenido un crecimiento exponencial, esto ha sido impulsado por la coyuntura actual que atraviesa el mundo debido a la aparición del COVID-19, las medidas de confinamiento a nivel mundial han propiciado un escenario favorable para el desarrollo de productos y servicios tecnológicos y el sector académico no es ajeno a ello. El presente trabajo de investigación, desarrolla un ejercicio teórico de aplicación de las técnicas y herramientas de la Dirección de Proyectos, basado en la Guía del PMBOK ® 6ta edición, en un proyecto educativo. El proyecto de inversión tendrá un presupuesto de S/ 453,637.83 y una duración de 18 meses. Los principales entregables del proyecto son 12 cursos, un manual de uso de la plataforma (para el docente y alumno), material para publicidad (folleto, 4 piezas gráficas y 1 video promocional), un curso virtual de capacitación en ventas y la realización de 2 talleres de capacitación. Se desarrolla un Caso de Negocio que muestra como principales indicadores financieros un valor actual neto (VAN) de S/ 271,566.01, una TIR de 48%, mayor a la rentabilidad del accionista 16.47%, logrando la rentabilidad y viabilidad del proyecto. Además, se presenta la curva J para gestionar periódicamente en el tiempo, el Valor generado por este proyecto. Para asegurarse de obtener Valor, es importante monitorear los Beneficios, es por ello que se desarrolla un modelo de Gestión de Beneficios y se introduce dos nuevas herramientas denominadas Indicador de Desempeño de la Realización (RPI) y el Indicador de Entrega del Proyecto (DPI), por sus siglas en inglés. / At present, the global e-learning market has grown exponentially, this has been driven by the current situation in the world due to the appearance of COVID-19, the confinement measures worldwide have created a favorable scenario for the development of technological products and services in the academic sector. This research work develops a theoretical exercise of application of the techniques and tools of Project Management, based on the PMBOK ® 6th Edition Guide, in an educational project. The project will have a budget of S / 453,637.83 and a duration of 18 months. The main deliverables of the project are 12 courses, a platform use manual (for the teacher and student), advertising material (brochure, 4 graphic pieces and 1 promotional video), a virtual sales training course and the realization of 2 training workshops. A business case is developed that shows as main financial indicators a net present value (NPV) of S / 271,566.01, an IRR of 48%, higher than the shareholder's profitability of 16.47%, which demonstrate the profitability and viability of the project. In addition, the J curve is presented to periodically manage the Value generated by this project over time. To ensure that Value is obtained, it is important to monitor Benefits, which is why a Benefits Management model is developed and two new tools are introduced called the Realization Performance Indicator (RPI) and the Project Delivery Indicator (DPI). / Trabajo de investigación

Bakgrund och problem: Värdeskapande är ett uttryck som funnits länge och det är en grundläggande faktor för att företag ska nå framgång i dagens konkurrenssituation. För att vara konkurrenskraftig behöver företag utgå från vad kunden efterfrågar och värderar. Kundvärde är således individuellt och bestäms utifrån kunden och det gör att det kan skapas på olika sätt. Det kan däremot vara en utmaning att veta vad kunden anser är värde innan produkten eller tjänsten är nyttjad. För att hela organisationen ska arbeta mot kundvärde på liknande sätt behövs en god styrning där syftet är att de anställda ska förstå vad som förväntas av dem. För att det ska vara möjligt behövs bra kommunikation. Enligt litteraturen finns det delade meningar kring hur kundvärde uppnås och hur det kan identifieras. Det finns begränsat med forskning kring hur företagen i praktiken arbetar med styrning mot kundvärde. Det är företag som skapar värde för kunden och det är av betydelse att de förstår kundvärde, vad det är, hur det skapas och hur det styrs i verksamheten. Kundens krav är det som företag utgår ifrån, men i slutändan är det företaget som måste uppfylla kraven för att skapa kundvärde. Det är därför av intresse att studera företags syn på kundvärde och hur de arbetar med styrning mot kundvärde för att möta kundens krav.  Syfte: Syftet med studien är att skapa en förståelse för företags syn på kundvärde och hur de arbetar med styrning mot kundvärde. Det genom att undersöka kundvärde, vad det är, hur det skapas samt betydelsefulla områden som bidrar till kundvärde.  Metod: Studiens forskningsdesign är en kvalitativ studie som innefattar en flerfallsstudie samt en abduktiv ansats. Flerfallsstudien består av två fallföretag: Atea Sverige AB och Bufab Sweden AB. Den teoretiska datainsamlingen är framför allt hämtad från OneSearch samt Google Scholar som presenterar tidigare forskning. Den empiriska datainsamling gjordes genom semistrukturerade intervjuer med fem respondenter från respektive fallföretag.  Slutsats: Det finns inget definitivt svar på hur kundvärde skapas utan det är något som växer fram genom företagets processer och genomsyrar allt ett företag gör. Genom mjuk styrning kan företag skapa och styra mot kundvärde, det innebär att det är mjuka värden och faktorer som påverkar kundvärdet. Framgångsfaktorer för att styra mot kundvärde genom mjuk styrning är engagerade och kompetenta medarbetare, tydlig kommunikation samt inkludering av hållbarhetsarbete. Fokuserar företag på dessa områden har de goda förutsättningar att leverera värde till sina kunder. / Background and problem: Value creation is an expression that has been around for a long time and it’s a fundamental factor for companies to achieve success in today's competitive situation. In order to be competitive, companies need to ensure what the customer demands and values. Customer value is individual and determined based on the customer, which means that it can be created in different ways. Therefore it can be a challenge to know what the customer considers to be value before the product or service is used. In order for the entire organization to work towards customer value in a similar way, good management is needed where the purpose is for the employees to understand what is expected of them. In order for this to be possible, good communication is needed. According to the literature, there are divided opinions about how customer value is achieved and how it can be identified. There is limited research on how companies in practice work with customer value management. It is the company that creates value for the customer and it is important that they understand customer value, what it is, how it is created and how it is managed in the business. It is based on the customer's requirements that the company creates the offer, but in the end it is the company that must meet the requirements to create customer value. It is therefore of interest to study companies' views on customer value and how they work with customer value management to meet customer requirements. Purpose: The purpose of the study is to create an understanding of companies' views on customer value and how they work with customer value management. This by examining customer value, what it is, how it is created and significant areas that contribute to customer value. Method: The study's research design is a qualitative study that includes a multiple case study and an abductive approach. The multiple case study consists of two case companies: Atea Sverige AB and Bufab Sweden AB. The theoretical data collection is primarily taken from OneSearch and Google Scholar, which presents previous research. The empirical data collection was done through semi-structured interviews with five respondents from each case company. Conclusion: There is no definitive answer to how customer value is created, but it is something that grows through the company's processes and permeates everything a company does. Through soft management, companies can create and steer towards customer value, which means that it is soft values and factors that affect customer value. Success factors for customer value through soft management are committed and competent employees, distinct communication as well as the inclusion of sustainability work. If companies focus on these areas, they are well placed to deliver value to their customers.

This master’s thesis deals with a problems of value management as a comprehensive innovative tool designed to enable the company to achieve competitiveness in all its activities, increase productivity and maximize progress towards the objectives set by using minimum resources. Describes the use of values-based approach and its methods, disciplines and application tools. The purpose of this master’s thesis is to establish a common basis for company management, which could successfully implement and apply the value management in practice.