Målet med detta arbete är att förbättra Spotifys processer när de gör förändringar internt som påverkar deras finansiella system. Arbetet har genomförts genom att kartlägga de team hos Spotify som skapar, påverkar och använder data i det finansiella systemet. Vidare har de olika teamens arbetssätt jämförts och skillnader i hur de arbetar identifierats. Baserat på de identifierade skillnaderna påvisas vilka utmaningar som finns när Spotify genomför förändringar där flera team är involverade. Kartläggningen visar att det finns både olika arbetssätt och grundinställning hos de olika teamen som skapar utmaningar i förändringsarbetet, speciellt i tvärfunktionella projekt. Slutsatser från resultatet presenteras i form av några olika förslag vilka kan hjälpa till att förbättra förändringsarbetet vid tvärfunktionella projekt hos Spotify. Skapa en koordinatorroll som fungerar som en gemensam kontakt för alla ärenden som genererar förändringar i det finansiella systemet. Genom den nya rollen tydliggör man informationsflödet. Skapa ett nytt team som ansvarar för alla förändringar som påverkar det finansiella systemet. Ett nytt team minskar beroenden mellan de olika teamen. Använda sig av tvärfunktionella projektledare som får dedikerade resurser att driva projekt där flera team är inblandade. Projektledaren kan då äga och ta ansvar för hela processen. Förändra så att alla inblandade team mäts på värdeskapandet för hela kedjan istället för att bedömas när de levererat sin del. Anordna en kortare workshop (1-5 dagar) med deltagare från de team som behöver interagera med varandra vid en förändring. Det blir ett effektivt sätt att minimera ledtiden mellan teamen. Skapa serviceavtal mellan de olika teamen, så att varje team effektivare kan planera sina resurser och veta vilka förutsättningar som gäller. / The objective of this thesis is to help Spotify to improve their internal change management process in their financial system. The work was done by charting the internal teams that create, influence and use data in the company’s financial system. Furthermore, the working methods of the different teams were compared and differences in how they work were identified. Our findings show that there are both different working processes and attitudes between the teams. This creates challenges in the change management process, especially in cross-functional projects. Conclusions from the results are presented as suggestions. These may help to improve the change management process in cross-functional projects at Spotify: Implement a coordinator role, which works as a single point of contact for everything that is related to changes in the financial system. The new role helps to improve the distribution of information. Create a new team that is responsible for all changes that affect the financial system. A new team reduces dependencies betweenthe different teams. Introduce cross-functional project managers who receive dedicated resources to implement projects where multiple teams are involved. The project manager can then take full responsibility for the entire process. Make sure the effectiveness/productivity of all involved teams is measured by the value created for the whole value chain rather than when their respective part has been delivered. Have a workshop (1-5 days) in which participants from the teams that needs to integrate components work together. This will be an effective way to minimize the waiting time between the teams. Create a service level agreement between the different teams, so that each team can efficiently plan their resources and know what to expect from other teams.

Syftet med studien var att undersöka hur kommunikationen påverkar effektiviteten i produkt-och processutvecklingen i en samlokaliserad miljö. Tidigare studier har visat att det finns fördelar med samlokalisering av produkt- och processutveckling och produktion. Det påstås att det finns en indirekt relation mellan samlokalisering, prestanda och innovation. Men få djupstudier har lyft fram fördelarna med samlokalisering och samtidigt behandlat kommunikationsaspekten. Detta bildade grunden till följande frågeställning Hur påverkar kommunikationen effektiviteten i produkt- och processutveckling i en samlokaliserad miljö? För att undersöka frågeställningen gjordes en kvalitativ fallstudie bestående av tre olika typer av datainsamlingsmetoder; intervjuer i tre omgångar, en kontinuerlig undersökning och ett frågeformulär. Kommunikationsfördelarna som skapades genom att företaget var samlokaliserat bidrog till att problem kunde identifieras tidigare i processen. De gav också möjlighet för produkt och process utvecklingen att få snabbare återkoppling och kortare beslutsvägar. Genom att kommunicera på detta sätt drog man också nytta av erfarenheter och idéer från alla företagets avdelningar. Allt detta bidrog till en effektivare produkt- och processutveckling. / The purpose of this study was to examine how communication patterns affect the efficiency of product- and process development in a co–located environment. Previous studies have shown that there are a number of benefits with co-location of product- and process development and production. It is suggested that there is an indirect relationship between co-location and performance and innovativeness. However, few in depth studies have targeted the actual benefits of co-location and the aspect of communication. This was the foundation for the research question in this study. How do communication patterns affect the efficiency of product- and process development in a co –located environment? To investigate the research question, a qualitative single case study was executed including three types of data collection methods; interviews in three rounds, a continuous study and a questionnaire. The communication related benefits were shown to enable the company to identify issues earlier in the development process. The level of communication also provided the product-and process development with quicker feedback-loops and shorter decision paths. Taking advantage of the experience, ideas and "know-how" from the different departments enabled the company to benefit from all its internal resources. The communicational benefits were shown to have created a more efficient product- and process development at the case company

Today's competitive and changing market, places high demands on companies ability to develop new products and is considered crucial for their survival. 40% of all new products are estimated to fail at launch and only one out of 7-10 products have a successful sale. The product development process includes all different activities that gradually transform a product, from idea to launch. Therefore, one of the biggest challenges in the product development process is to control these functions and integrate them with each other. Through integrated product development, collaboration between different functions can be improved and they can be involved at an earlier stage in the process. The purpose of this study is to investigate the importance of a more integrated work between the different functions in the product development process at a major manufacturing company. This work has been performed through a case study at a larger manufacturing company that has a complex product development process with many activities and several functions involved. To collect the empirical material, qualitative data collection methods in the form of semi-structured interviews and document collection have been used. The empirical material together with previous research in the subject has formed the study's analysis and discussion. Furthermore, the conclusion was based on the result of the discussion and analysis. The study's empirical evidence shows that the functions of the case company are in various degrees involved in the product development process and that some functions are given priority. This lead, among other things, to delayed projects, not fully utilized competence and a lack of holistic view. Furthermore, the different functions within the company have a lack of understanding of each other's work. The company needs to improve communication internally since handover in the product development process often fails. Mail has become a major part of the communication and collocation has improved the function's interaction. The company wants to standardize the activities in the product development process to create a more uniform way of working in the organization. The results of this study indicate that integrated work between the functions has a positive effect on the product development process. However, there are factors that make the integrated work more difficult. By working more integrated within the process, this study suggests that the holistic approach for functions would be improved, priorities would be better and that understanding of others' work would increase. Furthermore, a more integrated way of working would help to minimize time from idea to launch. / Dagens konkurrenskraftiga och föränderliga marknad ställer höga krav på företags förmåga att ta fram nya produkter och det anses vara avgörande för deras överlevnad. Vid lansering uppskattas 40 % av alla nya produkter misslyckas och endast en av 7-10 produkter får en framgångsrik försäljning (Cooper, 2019). Produktutvecklingsprocessen innefattar alla de olika aktiviteter som stegvis omvandlar en produkt, från idé till lansering. En utmaning som större tillverkande företag står inför är att styra och integrera involverade funktioner med varandra i produktutvecklingen. Genom att arbeta med integrerad produktutveckling kan samverkan mellan funktioner förbättras och funktioner kan involveras i ett tidigare skede i produktutvecklingsprocessen. Syftet med den här studien är att undersöka betydelsen av ett mer integrerat arbete mellan ett större tillverkande företags funktioner i produktutvecklingsprocessen. Det här arbetet har utförts genom en fallstudie på ett större tillverkande företag som har en komplex produktutvecklingsprocess med många aktiviteter och flera funktioner. För att samla in det empiriska materialet har kvalitativa datainsamlingsmetoder i form av semistrukturerade intervjuer och dokumentinsamling använts. Fortsatt har det empiriska materialet tillsammans med tidigare forskning inom ämnet bildat studiens analys och diskussion. Vidare togs slutsatsen fram efter avslutad diskussion och analys. I studiens empiri framgår det att fallföretagets funktioner är olika mycket involverade i produktutvecklingsprocessen och att en del funktioner nedprioriteras. Detta leder bland annat till försenade projekt, att kompetens inte tas tillvara och att helhetssynen blir sämre. Vidare har personer från fallföretagets olika funktioner en bristande förståelse för varandras arbete. Företaget behöver bli bättre på att kommunicera internt eftersom överlämningarna i produktutvecklingsprocessen ofta brister. Mail har försvårat den interna kommunikationen medan samlokalisering har förbättrat funktionernas samverkan. Fortsatt vill företaget standardisera aktiviteterna i produktutvecklingsprocessen för att skapa mer enhetlighet i organisationen. Den här studiens resultat påvisar att ett mer integrerat arbete mellan funktionerna har en positiv effekt för arbetet inom produktutvecklingen. Däremot finns det faktorer som försvårar det integrerade arbetet. Genom att arbeta mer integrerat inom processen tyder den här studien på att helhetssynen för funktioner skulle förbättras, prioriteringar skulle bli bättre samt att förståelsen för andras arbeten skulle öka. Ett mer integrerat arbete skulle även kunna minimera fallföretags tid från idé till lansering.

<p>The purpose of this study is to investigate the suppliers’ view of their relation to Stora Enso. The study focuses on the relation between the central purchasing unit of Stora Enso and the suppliers but also gives indications of how the overall interface between Stora Enso and the suppliers works. The purpose is explored through a number of research objectives, which are presented below. </p><p>Areas essential for the functioning of the central purchasing unit: </p><p>- The overall organisation of Stora Enso’s purchasing activities, </p><p>- Stora Enso’s cross-functional purchasing teams, </p><p>- The internal coordination and communication, </p><p>- The relational bonds between Stora Enso and the suppliers </p><p>Important goals and visions for the central purchasing unit: </p><p>- Minimising the Total Business Cost, </p><p>- Being an attractive partner to the suppliers </p><p>Currently discussed issues within the central purchasing organisation: </p><p>- The potential for closer cooperation between Stora Enso and the suppliers, </p><p>- The professionalism of Stora Enso’s purchasers </p><p>Stora Enso is well organised for purchasing but the centrally coordinated cross-functional teams are not working as well as they could. The internal coordination has improved lately but the central purchasing unit’s mission to optimise for Stora Enso as a whole often creates tension within the organisation, as a result of the mills being profit centres. The internal communication is not efficient, and the suppliers are strengthening their bonds with the mills by taking over the responsibility for certain information flows. The central purchasing unit and the cross-functional teams have the responsibility but not the authority to carry out their task of identifying and reducing the Total Business Cost. Stora Enso is an attractive customer for their suppliers, mainly because of the big volumes they represent. The current negotiation strategies are not advantageous for the introduction of collaborative supplier relations but other factors in the relation between the suppliers and Stora Enso speak strongly in favour for such a strategic change. When it comes to professionalism and business moral the suppliers give the central purchasing unit a very positive evaluation.</p>

The purpose of this study is to investigate the suppliers’ view of their relation to Stora Enso. The study focuses on the relation between the central purchasing unit of Stora Enso and the suppliers but also gives indications of how the overall interface between Stora Enso and the suppliers works. The purpose is explored through a number of research objectives, which are presented below. Areas essential for the functioning of the central purchasing unit: - The overall organisation of Stora Enso’s purchasing activities, - Stora Enso’s cross-functional purchasing teams, - The internal coordination and communication, - The relational bonds between Stora Enso and the suppliers Important goals and visions for the central purchasing unit: - Minimising the Total Business Cost, - Being an attractive partner to the suppliers Currently discussed issues within the central purchasing organisation: - The potential for closer cooperation between Stora Enso and the suppliers, - The professionalism of Stora Enso’s purchasers Stora Enso is well organised for purchasing but the centrally coordinated cross-functional teams are not working as well as they could. The internal coordination has improved lately but the central purchasing unit’s mission to optimise for Stora Enso as a whole often creates tension within the organisation, as a result of the mills being profit centres. The internal communication is not efficient, and the suppliers are strengthening their bonds with the mills by taking over the responsibility for certain information flows. The central purchasing unit and the cross-functional teams have the responsibility but not the authority to carry out their task of identifying and reducing the Total Business Cost. Stora Enso is an attractive customer for their suppliers, mainly because of the big volumes they represent. The current negotiation strategies are not advantageous for the introduction of collaborative supplier relations but other factors in the relation between the suppliers and Stora Enso speak strongly in favour for such a strategic change. When it comes to professionalism and business moral the suppliers give the central purchasing unit a very positive evaluation.

Bakgrund: Den tilltagande oron för vår planets välmående har medfört ett ökat samhällsfokus på hållbar utveckling. Det är av vikt att företag engagerar sig i hållbar utveckling delvis eftersom de orsakar många hållbarhetsrelaterade problem, och delvis eftersom de har de resurser som krävs för att lösa problemen. För att påverka hållbar utveckling behöver företag driva fram hållbara innovationer för att förändra deras produkter, processer och affärsmodeller. Forskningsfältet gällande hållbara innovationer är dock i en initial uppbyggnadsfas, och därmed behövs fler studier. Framförallt är forskningsområdet i behov av fler kvalitativa studier som belyser hur hållbara innovationer utvecklas på företagsnivå. Syfte: Syftet med uppsatsen är att öka förståelsen för hur hållbarhet införlivas i företags innovationsprocesser. Metod: En kvalitativ studie med åtta respondenter fördelade över sju semistrukturerade intervjuer. Slutsatser: Studien visar på tre faktorer som behövs för att skapa en organisationskultur där lärande uppmuntras. De tre faktorerna är hållbarhetsramverk, tillit till anställdas förmåga samt frihet i att utforma arbetsprocesser. Tillsammans leder faktorerna till att skapa en lärande kultur som driver införlivande av hållbarhet i innovationsprocessen. Studien visar också att tvärfunktionella grupper behöver skapas i de initiala faserna av innovationsprocessen. De tvärfunktionella grupperna bör tillåtas inneha ett explorativt idésökande som arbetssätt. Det explorativa sökandet efter innovationer kan ske internt inom företagen eller genom externa samarbeten. / Background: The increasing concern for our planet’s well-being has induced an increased focus on sustainable development. It is of importance for companies to engage in sustainable development, partly since they are the reason for many sustainability-related issues, and partly because they have the resources required to solve the issues. In order to affect sustainable development, companies need to develop sustainable innovations to change their products, processes and business models. However, the research field concerning sustainable innovations is still in its infancy stage and therefore requires more research. In particular, the research field is in need of more qualitative research which refers to how sustainable innovations are developed on a company level. Purpose: The aim of this study is to increase the understanding of how sustainability can be incorporated into the innovation process. Method: A qualitative study with eight respondents distributed across seven semi-structured interviews. Findings: The study points out three factors that are essential when creating an organizational culture which encourage learning. The three factors are sustainable framework, trust in the employees’ abilities and lastly freedom for employees to form their work processes. Together the factors create a learning culture that drives the incorporation of sustainability into the innovation process. The study also pinpoints the need of creating cross-functional groups in the initial phases of the innovation process. The cross-functional teams should be encouraged to use an exploratory search method. An exploratory search for innovation can be conducted within the corporation or through external collaborations.

Made available in DSpace on 2016-03-15T19:30:52Z (GMT). No. of bitstreams: 1 Marcelo Ribeiro Silva.pdf: 3375247 bytes, checksum: c67d19b16524d8996d13db5225316074 (MD5) Previous issue date: 2013-02-26 / Fundo Mackenzie de Pesquisa / The objective of this thesis is to understand the learning processes that occur in crossfunctional groups in a perspective of Advanced Planning Product Quality (APQP) in automotive companies. The specific objectives seeks to identify and describe the constitution process of cross-functional groups and its relationship to learning; identify and describe the methodologies used inside cross-functional groups and its relationship to learning; identify, describe and discuss the factors that difficult the learning process inside cross-functional groups; identify, describe and discuss the factors that facilitate the learning process of crossfunctional groups and identify, describe and discuss the moments which there was evidence of group and collective learning. The theoretical framework proposed is designed of individual and collective learning developed by Nancy Dixon and team learning from the perspective developed especially in studies of Amy C. Edmondson and colleagues. The field research was developed in a qualitative, descriptive and interpretative way. It is also considered exploratory because the phenomenon of learning in work groups has been a topic that reveals little knowledge accumulated and systematized. Considering that research begins with a contextual-interpretive perspective, was proposed as the method qualitative case-study to observe, explore, interpret, understand and discuss issues related to learning processes. In order to achieve the proposed objectives and answer the research question, respondents were members of cross-functional groups of two distinct organizations (Alfa and Beta), three groups per company, totaling nineteen interviewees. Moreover, the non-participant observation is also a strategy to collect data. In order to structure, organize and analyze the data, was employed the templates analysis method, offered by Nigel King, that consist in the use of a priori codes derived from the theoretical framework. The results showed that, since there is psychological safety established, both team and collective learning occurs when the entire group, converging the members conflicts and discussions on consensus. Furthermore, the learning process is facilitated since the group constitution, mainly due to the mobility of its members, the manager's role as a catalyst of information, working methodologies employed in the two organizations, the Transitive Memory Systems, the "corridors", the practice of consulting the functional areas by its members, the existence of international forums, the actual physical arrangement of the companies surveyed, the moral support practiced in the core community, the investment of financial resources for the development of ideas members, the recognition of the expertise of the members, learning through practice of collective work, the willingness of participants to learning, among others. The indications for future studies encompass elements as macro-organizational culture and meso-organizational diversity and its influence on group learning, which are also limiting aspects of this research. / O objetivo desta tese é compreender os principais processos de aprendizagem que ocorrem em grupos multifuncionais de Planejamento Avançado da Qualidade do Produto (APQP) que atuam em empresas fornecedoras de autopeças. Os objetivos específicos buscam identificar e descrever o processo de formação de grupos multifuncionais e sua relação com a aprendizagem; identificar e descrever as metodologias utilizadas no funcionamento dos grupos multifuncionais e sua relação com a aprendizagem; identificar, descrever e discutir os fatores que prejudicam a aprendizagem dos grupos multifuncionais; identificar, descrever e discutir os fatores que facilitam a aprendizagem dos grupos multifuncionais e identificar, descrever e discutir momentos nos quais houve evidências de aprendizagem (grupal e coletiva) nos grupos multifuncionais pesquisados. O arcabouço teórico proposto está assentado na concepção de aprendizagem individual e coletiva desenvolvida por Nancy Dixon e na perspectiva da aprendizagem em nível grupal especialmente tratada nos estudos de Amy C. Edmondson e colaboradores. A pesquisa de campo foi desenvolvida em uma perspectiva qualitativa, de natureza descritiva e interpretativa. Considera-se também exploratória, pois o fenômeno da aprendizagem em grupos de trabalho tem sido um tema que revela pouco conhecimento acumulado e sistematizado. Considerando-se que a pesquisa parte de uma perspectiva contextual-interpretativa, foi proposto como método o estudo de caso qualitativo a fim de observar, explorar, interpretar, compreender e discutir aspectos relacionados aos processos de aprendizagem. Com a finalidade de se atingir os objetivos propostos e responder à pergunta de pesquisa, foram entrevistados integrantes de grupos multifuncionais de duas organizações distintas (Alfa e Beta), sendo três grupos por empresa, totalizando dezenove entrevistados. Além disso, a observação não participante também se constituiu em uma estratégia de investigação. Como forma de estruturar, organizar e analisar os dados utilizou-se os templates propostos por Nigel King - uso a priori de códigos obtidos a partir do referencial teórico. Os resultados mostraram que a segurança psicológica instaurada no âmbito grupal e coletivo, a aprendizagem ocorre quando o grupo inteiro consegue convergir seus conflitos e discussões internas em consensos. Além disso, o processo de aprendizagem é facilitado desde o momento em que o grupo é formado, principalmente devido à mobilidade dos seus membros, ao papel do gestor enquanto agente catalisador de informações, às metodologias de trabalho empregadas nas duas organizações, ao sistema artificial de Memória Transitiva, aos corredores , à prática de consultas às áreas funcionais pelos seus membros, à existência de fóruns internacionais, ao próprio arranjo físico das empresas pesquisadas, ao apoio moral praticado no ceio da coletividade, ao aporte dos recursos financeiros para o desenvolvimento das ideias, ao reconhecimento do conhecimento dos membros, à aprendizagem por meio da prática do trabalho coletivo, à predisposição para a aprendizagem dos participantes, entre outras. As indicações resultantes para estudos futuros abarcam elementos como cultura macro-organizacional e diversidade meso-organizacional e sua influência na aprendizagem do grupo, sendo estes também os aspectos limitadores desta pesquisa.

Abstract This study explores the cross-functional conflicts in new product launches in the context of food industry, with particular focus to fast moving consumer goods setting. The purpose of this study is to develop an empirically grounded model of cross-functional conflicts in new product launches for the food industry. The theoretical approach taken in this study follows the resource based view of the firm. The theoretical framework was developed to make the conflict enablers, cross-functional conflicts and new product launches explicit for analysis. The empirical part of this study includes a qualitative single case study, which was geographically and culturally focused on Saudi Arabia. The research data was collected primarily through interviews from selected informants of the selected case company and representatives of two strategic partners and two competitors. The data was analyzed to empirically elaborate the theoretical framework. As a result of the data analysis, the cross-functional conflicts were categorized under task and relationship conflicts. The role of marketing resources in cross-functional conflicts was found to be more complex than what had been reported in their earlier research. The results of the data analysis were used to revise the theoretical model of cross-functional conflicts in the new product launches. The research provides several theoretical contributions and managerial implications in cross-functional conflicts in new product launches. / Abstrakti Väitöstutkimuksessa tarkastellaan yrityksen toimintojen välisiä konflikteja uusien tuotteiden lanseerauksen yhteydessä. Empiirisenä kohdetoimialana tarkastellaan elintarviketeollisuutta, erityisesti nopeasti liikkuvien kulutustuotteiden kontekstissa. Tutkimuksen tarkoituksena on kehittää empiirisesti perusteltu malli toimintojen välisistä konflikteista uusien tuotteiden lanseerauksessa elintarviketeollisuudessa. Tutkimuksen teoreettinen lähestymistapa hyödyntää resurssiperustaista teoriaa. Työssä laaditun teoreettisen viitekehyksen avulla voidaan analysoida konfliktien mahdollistajia, toimintojen välisiä konflikteja ja uusien tuotteiden lanseerausta. Tutkimuksen empiirisessä osassa on toteutettu laadullinen tapaustutkimus, joka sijoittuu maantieteellisesti ja kulttuurisesti Saudi Arabiaan. Tutkimusaineisto kerättiin pääasiassa haastattelemalla valitun kohdeyrityksen edustajia sekä kahden strategisen kumppaniyrityksen edustajia sekä kahden kilpailijayrityksen edustajia. Teoreettista viitekehystä täydennettiin ja täsmennettiin empiirisen aineiston analyysin avulla. Tutkimustulokset osoittavat, että toimintojen välisiä konflikteja voidaan kategorisoida tehtävään ja suhteisiin liittyviin konflikteihin. Markkinointiresurssien rooli toimintojen välisissä konflikteissa näyttäytyi monimutkaisempana kuin olemassa oleva kirjallisuus antoi olettaa. Teoreettista mallia muokattiin empiirisen analyysin perusteella. Tutkimus tarjoaa useita teoreettisia kontribuutioita ja liikkeenjohdollisia implikaatioita liittyen toimintojen välisiin konflikteihin uusien tuotteiden lanseerauksessa.

This study develops an original theoretical model of critical managerially controllable factors that have high potential for achieving significant improvements in the (intermediate and ultimate) outcome(s) of product innovation efforts. To this end, the author draws on the relevant empirical literature and integrates four complementary theoretical perspectives, namely; the critical success factors (CSFs) approach, the resource-based view (RBV), the input-process-output (IPO) model, and the system(s) approach. The model (hereafter CFEMOs) aims to explicate the simultaneous direct and indirect/mediated interrelationships among the product innovation’s critical firm-based enablers (new-product fit-to-firm’s skills and resources, internal cross-functional integration, and top-management support), process execution proficiency, and performance outcomes (operation-level performance, product-level performance, and firm-level performance). Additionally, it aims to predict the variations of the process execution proficiency and the performance outcomes. The CFEMOs model was empirically tested using an online survey that was completed by 386 U.S. restaurants owners/senior executives on their recently innovated new menu-items. By utilising a partial least squares structural equation modelling, the statistical analysis substantiated that, compared to the models of the extant relevant empirical studies, the CFEMOs model has a broader scope and a superior predictive power. It simultaneously explains 72% of the process execution proficiency, 67% of the new menu-item superiority (quality, speed-to-market, and cost-efficiency), 76% of new menu-item performance (customer satisfaction, sales, and profits), and 75% of the new menu-item contribution to the overall restaurant performance (sales, profits, and market share). Furthermore, this study established that those restaurateurs who concurrently succeed in enhancing their internal cross-functional integration, top-management support, and new-product fit-to-firm’s skills and resources, descendingly ranked, would achieve high process execution proficiency, which subsequently would grant them superior operation-level performance, product-level performance, and firm-level performance. This thesis concludes by providing several key original contributions and crucial implications to product innovation research and practice, as well as offering several promising avenues for future research.

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.