O presente trabalho tem como objetivo central a proposição de ferramentas de gestão do relacionamento com os clientes, tendo como base analítica a utilização da segmentação dos clientes com foco no mercado industrial ou B2B. Para tanto, a metodologia de segmentação pós-fato proposta pelo autor, denominada de Focometria, terá como base de dados o comportamento histórico de compras dos clientes mensurado pelos descritores: valor, recência e frequência. O valor mede a margem de contribuição gerada por cada cliente; a recência mede o tempo transcorrido entre a data de corte estabelecida e a última operação comercial; e a frequência mede o número de operações comerciais realizadas no período de análise. A metodologia propõe a realização de dois estágios classificatórios da carteira de clientes, onde o primeiro estágio definirá os grupos de clientes e o segundo estágio os categorizará a partir de um ranking proposto. Para isso, o trabalho será estruturado em quatro artigos principais, os quais fazem uso das ferramentas propostas, com o objetivo de melhorar e qualificar a tomada de decisão na gestão do relacionamento dos clientes das organizações. Complementando, a Tese faz referência a um quinto artigo que reforça a aplicação da metodologia de segmentação Focometria na gestão orçamentária de vendas das empresas. Com base nos artigos apresentados conclui-se que a metodologia de segmentação de dois estágios a Focometria, é uma ferramenta eficiente para qualificar e focar a gestão comercial da carteira de clientes das empresas. / The present work has as main objective the proposition of relationship management tools with customers, based on the use of analytical customer segmentation with focus on industrial or B2B market. To this end, the methodology proposed by the author pos-fact segmentation, called Focometria, will be based on the data of customer purchase history behavior measured by key words: value, recency and frequency. The value measures the contribution margin generated by each client; the recency measures the elapsed time between the date of court established and the last commercial operation; and frequency measures the number of commercial operations performed during the analysis period. The methodology proposes two qualifying stages of customer, where the first stage will define the customer groups and the second stage will categorize them from a proposed ranking. For that, the work will be structured in four main articles, which make use of the tools proposed, with the goal of improving and qualify the decision-making on customer relationship management of organizations. Complementing the thesis references a fifth article that reinforces the application of the methodology of segmenting Focometria on budget management of enterprises sales. On the basis of articles presented it is concluded that the two-stage segmentation methodology to Focometria, is an efficient tool to qualify and focus on the commercial management of customer businesses.

O presente trabalho tem como objetivo central a proposição de ferramentas de gestão do relacionamento com os clientes, tendo como base analítica a utilização da segmentação dos clientes com foco no mercado industrial ou B2B. Para tanto, a metodologia de segmentação pós-fato proposta pelo autor, denominada de Focometria, terá como base de dados o comportamento histórico de compras dos clientes mensurado pelos descritores: valor, recência e frequência. O valor mede a margem de contribuição gerada por cada cliente; a recência mede o tempo transcorrido entre a data de corte estabelecida e a última operação comercial; e a frequência mede o número de operações comerciais realizadas no período de análise. A metodologia propõe a realização de dois estágios classificatórios da carteira de clientes, onde o primeiro estágio definirá os grupos de clientes e o segundo estágio os categorizará a partir de um ranking proposto. Para isso, o trabalho será estruturado em quatro artigos principais, os quais fazem uso das ferramentas propostas, com o objetivo de melhorar e qualificar a tomada de decisão na gestão do relacionamento dos clientes das organizações. Complementando, a Tese faz referência a um quinto artigo que reforça a aplicação da metodologia de segmentação Focometria na gestão orçamentária de vendas das empresas. Com base nos artigos apresentados conclui-se que a metodologia de segmentação de dois estágios a Focometria, é uma ferramenta eficiente para qualificar e focar a gestão comercial da carteira de clientes das empresas. / The present work has as main objective the proposition of relationship management tools with customers, based on the use of analytical customer segmentation with focus on industrial or B2B market. To this end, the methodology proposed by the author pos-fact segmentation, called Focometria, will be based on the data of customer purchase history behavior measured by key words: value, recency and frequency. The value measures the contribution margin generated by each client; the recency measures the elapsed time between the date of court established and the last commercial operation; and frequency measures the number of commercial operations performed during the analysis period. The methodology proposes two qualifying stages of customer, where the first stage will define the customer groups and the second stage will categorize them from a proposed ranking. For that, the work will be structured in four main articles, which make use of the tools proposed, with the goal of improving and qualify the decision-making on customer relationship management of organizations. Complementing the thesis references a fifth article that reinforces the application of the methodology of segmenting Focometria on budget management of enterprises sales. On the basis of articles presented it is concluded that the two-stage segmentation methodology to Focometria, is an efficient tool to qualify and focus on the commercial management of customer businesses.

The thesis deals with economy and legal status, competency, authorities, budget, budgetary control, revenues and expenses of the municipalities in the Czech Republic. The practical part of the thesis focuses on financing, management, revenues and expenses analysis, budget observance analysis of the municipality Stary Materov in 2005 - 2009.

The work is focused on analyzing the impact of accounting reform state and local government with effect from 1. 1. 2010 in terms of budget management and filling budget of the municipal units in terms of specification of the Liberec Region in the years 2009 - 2010. The theoretical part deals with the administration, especially the regional system in the Czech Republic. The scope, budget management, budget, and last but not least, the method of accounting counties in recent years is undergoing significant reform. The second, practical part is then focused on the application of theoretical knowledge in the analysis of management, financing and implementation of the budget of the Liberec Region in years 2009 - 2010.

Die Sächsische Landesbibliothek – Staats- und Universitätsbibliothek Dresden stellt sich für die Zukunft auf. Dazu zählt in besonderem Maße die Weiterentwicklung der betriebsorganisatorischen Rahmenbedingungen. Sie sind Voraussetzung für ein dauerhaftes erfolgreiches Agieren des Hauses auf hoch dynamischen Informations- und Wissensmärkten. Unterstützung erhält die Bibliothek dabei vom Sächsischen Landtag, der sich im Januar – einem Antrag der Regierungsfraktionen folgend – einstimmig zur Zukunft der SLUB in der Spitzengruppe der deutschen Bibliotheken und zu dafür notwendigen Anpassungen der Organisations- und Rechtsform bekannt hatte (vgl. BIS 2011/1, S. 9 – 11). Die Staatsministerien für Wissenschaft und Kunst (SMWK) und für Finanzen (SMF) gestalten diesen Prozess aktiv mit.

This diploma thesis focuses on two individual tasks in the MBI model (Management Business of Informatics). Analyzed tasks come under the section of Business Information System, specifically under the Business Financial Management group of tasks. The tasks deal with financial analysis, financial planning and budgets. The aim of the thesis is to create these tasks sufficiently detailed for the MBI model including detailed elaboration of the key activities and linkages to the existing MBI environment. The theoretical part consists of analysis of information sources. The practical part is based on these theoretical findings, which are grouped into logical units and, based on the assessment of the current state, remodeled into the form compliant with the MBI rules. The author of the thesis contributed to this research subject with creating the above mentioned tasks, including detailed key activities and with analysis and the blueprint of the linkages of the newly created tasks to the existing content of MBI in order to ensure effective work with the model for the users. Model documents and templates for calculations have been created for some of the tasks. The first part of the thesis theoretically describes the research subject with a focus on the systems of source information for the analyzed tasks. Based on this theoretical part, the practical part contains the commented version of tasks for the MBI model including the linkages for other methodical objects and contingent model materials.

Die Sächsische Landesbibliothek – Staats- und Universitätsbibliothek Dresden stellt sich für die Zukunft auf. Dazu zählt in besonderem Maße die Weiterentwicklung der betriebsorganisatorischen Rahmenbedingungen. Sie sind Voraussetzung für ein dauerhaftes erfolgreiches Agieren des Hauses auf hoch dynamischen Informations- und Wissensmärkten. Unterstützung erhält die Bibliothek dabei vom Sächsischen Landtag, der sich im Januar – einem Antrag der Regierungsfraktionen folgend – einstimmig zur Zukunft der SLUB in der Spitzengruppe der deutschen Bibliotheken und zu dafür notwendigen Anpassungen der Organisations- und Rechtsform bekannt hatte (vgl. BIS 2011/1, S. 9 – 11). Die Staatsministerien für Wissenschaft und Kunst (SMWK) und für Finanzen (SMF) gestalten diesen Prozess aktiv mit.