The aim of the thesis is the implementation of a Controlling System in Gearspect Group s.r.o. company, and its results and contributions to the management of the company. Main contribution of author will be practical application of Controlling Information Systems and generalization of the results for Controlling System Implementation in small-medium sized companies within Czech engineering industry. The central goal of this thesis is to pinpoint the necessity and significance of the successful application of controlling and its instruments in management of a company. This thesis includes the theoretical framework of controlling, literature overview of controlling applied, analysis of current situation and processes in the company, suggesting the optimum implementation of such system, and finally the results in the company that can be further generalized for small-medium sized companies within the Czech engineering industry.

This study develops a framework for pricing output traits derived from agriculture biotechnology and the effects on competing technologies post-introduction of the genetically modified (GM) variety. The price impact model determines processor or consumer adoption rates and changes in processor, farmer, and tech firm surplus as a result of the release of the new GM variety. Several implications result from this research. First, adoption of the GM variety may not be as high as expected due to the lower cost of using conventional varieties for processing or consumption inputs. Second, both processors who adopt the GM variety and those who continue to use conventional varieties will have an increase in surplus as a result of the introduction of the GM variety. Lower costs of conventional varieties will also result in new entrants into the market.

This master thesis deals with increasing performance using benchmarking in selected engineering company in the Zlín region. The theoretical part introduces the concept of benchmarking in the context of improving business performance. The main part however is in-depth case study on business performance. Based on both secondary and primary data sources are the selected engineering companies in the Zlín region evaluated by the benchmarking. Building on outcomes of this evaluation are presented possible recommendations for the selected company in order to enhance or even eliminate identified weaknesses.

During the 1990s two contrasting paths to the organization of work have emerged in the Swedish engineering industry: the structure-conservative and structure-innovative. This thesis deals with the latter, and focuses primarily on necessary changes in management control systems that support structureinnovative forms of team-organized work. Three types of management control systems are studied in this thesis: performance management and measurement systems, systems for continuous improvements and wage systems. The empirical base of this thesis consists of data from an exploratory survey study as well as a multiple case study. On a general level, the survey study indicates a lack of congruence between structure and systems. Many companies seem to have started to move along the structure-innovative path but have not changed the management control systems accordingly. However, there are good reasons for doing so. The companies that have chosen the structure-innovative path perform better in terms of productivity, quality and cost reduction. These are also the companies that have changed their management control systems to the greatest extent. The case study provides examples of how management control systems may be changed to fit structure-innovative forms of team-organized work. The main focus has been on the use of Balanced Scorecard. How a strategic continuous improvement capability was developed and sustained in the studied companies is illustrated. The findings extend previous research on new production concepts, which, this thesis argues, are not to be regarded as an issue of technology and vertical division of labour only, but also of supportive management control systems. / <p>QC 20100525</p>

The gap between software engineering education and the software engineering industry is a prevalent factor for both the students and the companies recruiting them. The gap is specified as the lack of knowledge software engineering students obtain relative to what the industry requires. This gap increases the difficulty for the students whenmoving from education to industry. This thesis aims to provide insight for what role the capstone project played for the graduate students’ transition to industry by looking at it from a CDIO perspective. The subjects for this research were graduate students who now work in the software engineering industry and who realised their studies up to three years earlier. A total of 38 people took part in this research by answering a questionnaire. They provided their opinions on how they experienced their capstone project and how they now experience their work assignments. This research used metadata to categorically separate the respondents into groups to find outliers. The results show that 94% of the respondents got to perform three or more CDIO criteria in their capstone projects. The respondents also recognize that they are able to perform their industry assignments in terms of the CDIO criteria.

Product Costing in the Swedish Engineering Industry - a survey  This thesis is about product costing in the Swedish engineering industry. The thesis is empirical and consists of two studies, one descriptive and one explanatory study. The purpose of the descriptive study has been to make a survey of which product costing methods are used, which elements of product costing that are considered to be problematic and what companies spend time on related to product costing. The purpose of the explanatory study has been to compare and analyze the correspondence between literature and practice regarding design aspects of product costing, by using a contingency theoretical approach. The research method that has been used to collect data has been an e-mail survey. In the 90s, a dissertation was written by Urban Ask and Christian Ax in the area, but since then no major survey has been made either in Sweden or in any other country. Since the 1990s, the production environment has been developed and new production strategies have been implemented, which has contributed to new perspectives on product costing. The results of the descriptive study show that the recommendations given in "Enhetliga principer för självkostnadsberäkningar" (EP) in 1936 still have a large impact on Swedish product costing practices. On the other hand, a trend can be noted which indicates that companies choose to work with new product costing systems such as target costing, activity based costing, value stream costing and kaizen costing. With regard to the allocation of indirect costs, the results show that the companies focus on ensuring that the allocation takes place in an appropriate manner. The outcome of the results shows that the distribution of indirect costs is differentiated, in the majority of cases a number of allocation bases, overhead components and cost centers are used. The product costing elements that are perceived to be most problematic to perform in practice are to: determine causal relationships, determine what deviations from standards are due to and calculate costs for future products. Overall the findings in the descriptive study indicate on a technically speaking well-developed Swedish costing practice. The explanatory study lends support to the hypotheses that the design of cost systems depends on contingency factors. Strongest support for the hypotheses was found between two factors (production strategies and company size) and cost system aspects. Weaker support was found between six other factors (manufacturing complexity, number of products, kind of product, the degree of automation, high- vs low-tech companies and the degree of competition) and cost system aspects. Overall the findings in the explanatory study indicate that companies do not shape their product costing according to the recommendations made in the literature.

Effective estimation, planning, and control of the functions, operations, and resources of a project are among the most challenging tasks faced by the management of today's engineering and construction organisations. The increase in size and complexity of modern projects demand a sound organisational structure and a rational approach. The main objectives of the present study are two-fold. Firstly to report and critically review theoretical and practical developments of different aspects of the management of engineering and construction projects. Secondly to further develop conceptual, practical techniques and processes; also to provide Guidelines to make more effective use. of resources and systems. To achieve these objectives the present research was carried out in close collaboration with various indurtrial organisations. The current literature on project management is critically examined from the point of View of project cost estimation, planning and control. Various existing and recommended procedures, approaches and techniques are reviewed with particular emphasis on using probabilistic techniques. As the problems of scale are increasing, progressively more industries are adopting systems and project management approaches. Problems, deficiencies and gaps in the existing systems are identified. An analysis of a questionnaire survey on Systems-Caps is carried out and the results of the analysis are reported. . S-curves (or progress curves) are widely used in the plauaing and control of cost, time and resources. A mathematical model for the S-curve is adopted for this purpose. Expenditure data on a number of ii recent projects is analysed and fitted to two S-curve models suggested by Keller-Singh and the Department of Health and Social Security (D. H. S. S. ). A comparative study of the models is carried out. A set of standard parameters for the models is obtained and the predicting accuracy of these models for forecasting expenditure for future similar projects investigated. Quantification aspects of risk involved with the completion time of a project are studied. 'A number of stochastic distributions arc fitted for this purpose to the programed and actual durations for the different activities of a housing project. The maximum likelihood method is used for the estimation of parameters of the fitted distributions. Due to the increasing use of indices in the construction industry, building cost and tender price indices, their application, limitations and methods of formation are discussed. Box-Jenkins models are employed to study past behaviour and to forecast future trends for labour, materials and building cost indices. Finally, general conclusions derived from the present regearch are sunmarised and areas requiring further research are proposed.

<p>Background</p><p>Strategy forms an inevitable part of a company’s existence, whether explicitly formulated or implicitly acted on. Today, there are many ways to find information about companies and their strategic directions, for example in the non-financial sections of annual reports. However, the future actions and strategic choices tend not to be spoken of explicitly or in terms of strategy concepts or typologies. Thus, the presentation of strategies in annual reports may differ in terminology from the conceptions and notions as presented in strategy concepts. This implies a challenging base for analysis and will inevitably create an interesting situation if one wants to map out a company’s strategic direction with these reports as basis. Annual reports could also possibly constitute a cross-over between the theoretical realm and the business world, which might allow the drawing of parallels between theoretical concepts and espoused strategic actions.</p><p>Purpose</p><p>The purpose of this thesis is to provide an overall image of strategy in the heavy electrical engineering industry in the time period of 1987 to 2002, using the non-financial information in annual reports as the single source for identifying and classifying companies in terms of strategy.</p><p>Mode of procedure</p><p>Annual reports from four large companies in the heavy electrical engineering industry have been studied with a grounded approach of textual analysis. The case study was conducted with an inductive starting point, and covered a vast amount of empirical material. Key features of strategic directions, on the corporate and business level, were derived from the empirical material as well as from strategy literature, and these features then served as base for further analysis and conclusions.</p><p>Results</p><p>All four studied companies displayed different strategic phases on the two levels. However, inconsistency and a multitude of comments sometimes obstructed the identification of distinct phases. On an inter-company level, the European companies tended to have more features in common than the American ones. Furthermore, specific characteristics have been identified for each company. Finally, each of the four case companies was classified in terms of generic strategies. The classification of the companies showed that a multitude of strategic typologies was applicable during the studied time period, some recurrently and others in unique periods.</p>

Background Strategy forms an inevitable part of a company’s existence, whether explicitly formulated or implicitly acted on. Today, there are many ways to find information about companies and their strategic directions, for example in the non-financial sections of annual reports. However, the future actions and strategic choices tend not to be spoken of explicitly or in terms of strategy concepts or typologies. Thus, the presentation of strategies in annual reports may differ in terminology from the conceptions and notions as presented in strategy concepts. This implies a challenging base for analysis and will inevitably create an interesting situation if one wants to map out a company’s strategic direction with these reports as basis. Annual reports could also possibly constitute a cross-over between the theoretical realm and the business world, which might allow the drawing of parallels between theoretical concepts and espoused strategic actions. Purpose The purpose of this thesis is to provide an overall image of strategy in the heavy electrical engineering industry in the time period of 1987 to 2002, using the non-financial information in annual reports as the single source for identifying and classifying companies in terms of strategy. Mode of procedure Annual reports from four large companies in the heavy electrical engineering industry have been studied with a grounded approach of textual analysis. The case study was conducted with an inductive starting point, and covered a vast amount of empirical material. Key features of strategic directions, on the corporate and business level, were derived from the empirical material as well as from strategy literature, and these features then served as base for further analysis and conclusions. Results All four studied companies displayed different strategic phases on the two levels. However, inconsistency and a multitude of comments sometimes obstructed the identification of distinct phases. On an inter-company level, the European companies tended to have more features in common than the American ones. Furthermore, specific characteristics have been identified for each company. Finally, each of the four case companies was classified in terms of generic strategies. The classification of the companies showed that a multitude of strategic typologies was applicable during the studied time period, some recurrently and others in unique periods.

Typescript. / Thesis (Ph. D.)--University of Hawaii at Manoa, 1989. / Includes bibliographical references (leaves 211-229) / Microfiche. / ix, 229 leaves, bound 29 cm