BACKGROUND Exploring literature about corporate sustainability and cost leadership strategy and to study the collusion of the two concepts through the case of Ikea. AIM Researching whether firms can align corporate sustainability approach to doing business on the imperatives of a cost leadership strategy. The contribution aims to provide guidance on choosing appropriate sustainability activities within the context of cost leadership strategy. Furthermore, it should be noted that this paper sets out to analyze the compatibility between sustainability and cost leadership remaining/gaining competitiveness. METHODOLOGY The study regards Ikea’s implementation of sustainable business practices through a mixed method, via informal interview, bottom-employees survey and secondary data. FINDINGS Companies having a deep understanding of sustainability can achieve to conciliate their efforts toward sustainability with their cost leadership strategy. KEYWORDS Corporate sustainability, cost leadership strategy, triple bottom line, maturity phase, challenges, competitive advantage

We structure a literature review which we provide with broader definitions of the majorconcepts: value creation, cost efficiency (leadership), competitive strategies, financialperformance and statement analysis. The literature review focuses mainly on Hong Kongcontext and literatures supporting the similar business strategies among similar size ofcompanies from various industries.The study takes forms as a quantitative study with a deductive approach. A set offinancial performance data will be collected and examined, to show how companyperformance is correlated to its strategies and what an outcome is. We aim at providinganother perspective of investment analysis approach to the potential investors, so theycould embrace the whole picture of available information.We develop two groups of hypothesis; the first group is company’s strategy measures thatshow no effect on financial performance, the second group is company’s strategymeasures that show some effect on financial performance.The result indicates while normally staff cost and cost of sale are recognized as costleadership measure under product industry, it implies positive contribution to valuecreation financial performance in service industry, instead of having influence onprofitability. Also, the wealth generated from previous sale revenue margin will havepositive impact on company’s competiveness in the hotel industry.Keywords: value creation cost leadership, competitive strategies, financial performanceand statement analysis

This thesis uses case study, focus on four manufacturers in copper industry. Base on Porter¡¦s generic strategies ¡V Over all cost leadership, Focus, Differentiation, with diversification and joint venture, all together five competitive strategies as the foundations of investigate structure. And I have made the matrix chart and a survey base on the five administrative functions. I observe individually for four copper manufacturers¡¦ competitive strategies, which are approved by customers, to find out if each of them has had effect in the market. Finally, I use Michael E. Porter¡¦s competitive advantage to test the industry environment, mean while forecasting the coming 3-5 years of First Copper Technology Co., Ltd. base on the theories of SWOT and PEST as the following: 1. Having joint venture with copper manufacturers in Mainland China or East Europe to get products to compete with local manufacturers, and no longer produce low attach value products. 2. Combine Japanese or Korea wholesalers or set up a trading company to sell high attach value product in local areas in Japan and Korea. 3. Total output needs to be maintained by lowering the cost, but the products should be developed in high attach value categories like lead frame and other high level alloy products, to get alone with new developments.

Bachelor thesis, Business Administration and Economics Programme, School of Business and Economics at Linnaeus University in Växjö. Spring of 2015   Title: Performance measurement from a cost leadership perspective - A case study on Gekås. Authors: Adrienn Csiszer, Hannah Lundberg & Helena Wennerström Tutor: Eva Gustavsson Examiner: Karin Jonnergård   Keywords: Performance measurement, Performance measurement systems, Generic strategy, Cost leadership strategy, Financial and non-financial measurements.   Purpose: The purpose of this study is to examine how a company with a clear cost leadership strategy chooses to work with performance measurements, with a view to comparing a practical example to theorethical approaches.   Methodology: The method chosen for this paper is a case study on Gekås AB. The presented data were collected through interviews conducted with four employees on Gekås.   Conclusion: The study concludes that for a business with cost leadership strategy the financial measurements are more important than non-financial meausurements. For Gekås it is important to keep the performance measurement simple and understandable for the employees. They only use three measurements (sales, hours and sales per hour) in planning and in evaluation. In conclusion, the complex models that is described in many articles and studies are unnecessary for Gekås thus the cost is greater than the use.

El presente trabajo de investigación tiene como objetivo identificar la relación entre las estrategias competitivas empleadas por las empresas exportadoras de jengibre de la región Junín con el proceso de internacionalización hacia el mercado de Estados Unidos en el periodo 2014-2018, tomando como fuente de medición las estrategias de liderazgo en costos, diferenciación y enfoque desarrolladas por Porter (1998). Para el estudio, se aplicó una investigación mixta, con un diseño no probabilístico y análisis descriptivo correlacional. En tal sentido, para recopilar la información se realizaron encuestas a la muestra conformada por 12 empresas exportadoras de jengibre de la región Junín, a las cuales se aplicó un total de 25 encuestas referidas a las 4 dimensiones determinadas usando para el procesamiento de los resultados en el programa software SPSS. Además, se efectuaron 7 entrevistas a expertos de entidades como PROMPERU, MINCETUR, Sierra y Selva Exportadora y brókers334, analizadas a través del programa Atlas Ti. En el desarrollo estadístico para determinar la relación de las estrategias competitivas con la variable exportación de jengibre de la región Junín hacia Estados Unidos en el periodo 2014 -2018, se empleó el análisis de Rho Spearman, con el cual se obtuvo como resultado que la única estrategia que tiene correlación con la variable de exportación es la de liderazgo en costo, con un valor Rho Spearman de 0.613; siendo una correlación positiva considerable. / The present research work is to identify the relation between the competitive strategies employed by the ginger exporting companies of the Junín region with the process of internationalization towards the United States market in the period 2014-2018, taking as a source of measurement of the leadership strategies in costs, differentiation and approach developed by Porter (1998). For the study, mixed research was applied, with a non-probability design and descriptive correlational analysis. In this sense, to collect the relevant information and data, surveys were carried out on the sample made up of 12 ginger exporting companies in the region Junin, representing 57% of the population, to which a total of 25 surveys were applied, referring to the 4 Dimensions determined using the SPSS software program to process the results. In addition to this, 7 interviews were conducted with experts from entities such as PROMPERU, MINCETUR, Sierra y Selva Exportadora and brokers, analyzed through the Atlas Ti. In the statistical development to determine the relation of competitive strategies on the ginger export variable from the Junín region to the United States, the Rho Spearman analysis was used, with which it was obtained as a result that the only strategy that has a correlation with the export variable is cost leadership, with a Rho Spearman degree of correlation of 0.613; being a considerable positive correlation. / Tesis

Yes / Despite the importance of firms' strategy in corporate sustainability (CS), insufficient research has focused on the role of business strategy in the relationship between CS and firm performance. Focusing on generic business strategy, this study examines when and under what conditions CS relates to firm performance. The main argument is that the effects of CS on firm performance are contingent on the firm's business strategy. The findings present that CS strengths are positively related to firm performance when firms pursue a differentiation strategy. Meanwhile, CS concerns are negatively associated with firm performance when firms operate with a differentiation strategy. Empirical evidence is obtained from a sample of U.S. firms and fixed effects panel regression models, which controls for unobservable time-invariant factors that are correlated with covariates. This study contributes to the literature on CS and firm performance by suggesting business strategy as an important moderating condition in the CS-firm performance link.

Problem Since the globalisation has enabled apparel companies to purchase materialsand goods from all around the world, the constant challenge is to find themost beneficial country and supplier who can provide the highest value tothe lowest cost. There are however factors to be considered in the aspect ofsupplier selection and the decision is often made through assessment ofnation-specific resources like labour costs, deliveries, trade restrictions andquality. It is important for apparel companies to relate the outcome of asupplier evaluation to the own company strategy or product characteristicsas factors may be more or less crucial depending on the strategy or producttype the company possess. With wages now increasing in Europe, Ukraine ispredicted to become a new apparel-producing alternative for Swedishcompanies. However, there is no evident niche in Ukrainian apparelproduction, which can be set in the context of company and productcharacteristics.Purpose The purpose of this thesis is to perform a supplier evaluation of Ukraine anddiscuss what company and product characteristics that might be moresuitable for producing apparel in Ukraine.Methodology A qualitative research has been carried out on a MFS scholarship for eightweeks in Ukraine. The empirical findings are based upon semi-structuredinterviews with five experts and observations and interviews in six factories.A supplier evaluation model is created upon the existing theories and theempirical results are discussed in the context of company and productcharacteristics.Conclusion A company should consider evaluating multiple factors and theinterrelationships between the factors in ability to reach a fulfilling supplierselection. It can be argued that there are predominantly characteristics foundto suit companies with the cost leadership strategy or functional products.Furthermore, because of trade rules and a low access to materials mostUkrainian factories work on Cut-Make contracts with foreign customers.Problem: Globaliseringen av klädindustrin har bidragit till att klädföretag köper materialoch färdiga plagg från länder runt om i världen. Det är en ständig utmaning atthitta det landet och den tillverkaren som erbjuder det högsta värdet till den lägstakostnaden.Det finns många olika faktorer som man bör ta hänsyn till i ettleverantörsval och beslutet är oftast taget genom utvärdering av nationsspecifikaresurser som lönekostnader, leveranser, kvalitet och handelshinder. Det är viktigtför företag att utvärdera länder och leverantörer utefter företagets egna strategieroch produkternas karaktär eftersom olika faktorer vid leverantörsutvärdering kanvara olika viktiga beroende på företag och produkter. När lönekostnaderna stiger iövriga Europa framträder Ukraina som ett möjligt produktionsland som spås enframtid som ett alternativ för svenska klädföretag. Ukraina har däremot ingen klarnisch, vilket är intressant att titta närmare på i samband med olikaföretagsstrategier och produkttyper.Syfte: Syftet med studien är att göra en leverantörsutvärdering av Ukraina somklädproducent och diskutera vilka företagsstrategier och produkttyper som kanlämpa sig bäst för produktion i Ukraina.Metod: Uppsatsen är skriven på ett MFS-stipendium under åtta veckor i Ukraina. Detempiriska resultatet är baserat på semi-strukturerade intervjuer och observationer isex stycken klädesfabriker och intervjuer med fem stycken experter. En modell förleverantörssutvärdering är skapad från existerande teorier och det empiriskaresultatet av utvärderingen diskuteras i samband med olika företagsstrategier ochprodukttyper.Slutsatser: Ett företag bör överväga att utvärdera flera faktorer och deras inbördes sambandför att kunna uppnå ett tillfredsställande leverantörsval. Det har påfunnits flestkaraktärsdrag som passar företag med en kostnadsstrategi eller funktionellaprodukter. På grund av handelsregler och dålig tillgång till material jobbar deflesta ukrainska producenter med Cut-Make kontrakt mot utländska kunder. / Program: Textilekonomutbildningen

Thesis Purpose Examine the possibility of small IT companies being benefited from a Cloud Computing transition. Through one case study of a software development company and interviews from five Hallstahmmar’s IT companies, we showed how Cloud Computing can enable organizations to decrease IT investments and related costs. Besides we critically analyzed some drawbacks of this latest concept.   Methodology Primary and secondary data has been collected based on a qualitative method and a structured approach. The collected material of the secondary data was mainly based on latest journals. The interviewing parts have been recorded and summarized.   Theoretical Perspective We have used theories of various aspects of business related to Cloud Computing; e.g. innovation and Cloud Computing, business model and Cloud Computing in order to acquire a complete knowledge base for analyzing our empirical data.   Empirical Foundation A case study of TotalAssist, interview data of LifeCenter AB and interviews of four IT companies of Hallstahammar, are our empirical foundation of the reserach.   Conclusion IT companies of Hallstahammar may adopt the Cloud Computing paradigm. Besides, yet this new concept has its risks. Security remains a concern among many CIO’s. In addition, we recommend means that a company can pursue while implementing a Cloud Computing transition.

Haitz定律是專家根據多年的觀察發現，LED每十年它的流明成本會降至原來的十分之一，但是亮度會提升二十倍。它被視為LED產業的摩爾定律。而環保節能議題，讓高效率、節能與無毒的LED產品成為各方的寵兒，更是各國政府重點扶持的明星產業之一。產業競爭程度亦隨著快速上升，在面對千家爭鳴競爭日益激烈的產業環境下，先行者累積許多資源與能力，或可形成進入障礙。但是，在專業分工、資源與能力可替代或是複製的情況下，有些資源便不再獨特與唯一。甚至，隨著產業的快速進步，先行者所擁有的資源與能力，如果沒有跟上時代的腳步，不僅無法成為企業組織的能耐，相反的，可能成為企業的包袱。 A企業，一個產業先行者，面臨產業成長的絕佳機會，也同時要接受來自各方的競爭與挑戰，包含潛在進入者、原有產業競爭者、上游供應商、下游顧客與替代品等之競爭。不同環境結合企業既有之資源與能力，如何讓企業勝出的策略決策更形重要。本研究針對A企業在不同時期，所面臨不同環境，依據它自有之資源與能力，與其所採取之策略進行對比分析，最後從績效來檢視該時期之競爭策略。 本研究從產業競爭對手中，挑選出X企業，是一家與不同創新模式之後進者，以及Y企業，是規模相當的先行者，來進行分析比較，期待對A企業的競爭策略能有知彼知己之效果。在研究中發現，創新應用為LED產業成長的不二法門，企業唯有善用自我的資源與能力，結合市場方可勝出。 / Haitz's law is an observation over many years in LED, which states that, in every decade, the cost per lumen (unit of useful light emitted) falls by a factor of 10 and the amount of light generated per LED package increases by a factor of 20. This is referred as Moore's law in LED industry. Moreover, environmental protection and energy saving have become global issues. The advantages of LED products, such as power saving, high efficiency and non-toxic, have made LED industry patronage by governments and welcome worldwide. Governments in many developed countries even treat LED industry as one of star industries. However, the competition in this industry has increased rapidly. Facing hundreds of competitors, early entrants have accumulated many resources and capabilities, which also create entry barriers for others. Under the circumstances that professional services, resources and abilities could be substituted and duplicated, some of pioneer’s advantages are no longer unique and advanced. Even worse, because of the quick pace of this industry, the resources and abilities of one pioneer could even become heavy burden, if the pioneer does not catch up the evolution of the industry. Company A, a pioneer in this field, is enjoying the opportunity of industry growth but, at the same time, it is facing competitions and challenges from different areas, including potential entrants, existing competitors, suppliers, customers and substitutes. It is getting more important to have correct strategic directions to win under different circumstances by consolidating the firm’s resources and capabilities. This research engages in comparative analysis to examine the strategies that this company has taken during different periods of its development cycle and different environments.

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