Purpose – The purpose with this study is to investigate which factors that needs to be considered for sourcing decisions to ensure an optimal long-term decision, and which of these factors that can be quantified in a product costing model. To fulfill this purpose two research questions have been proposed: Which factors needs to be considered for a sourcing decision? Which of these factors that needs to be considered can be quantified in a product costing model? Method – A case study was conducted to fulfill the purpose of this study. The case study produced empirical data through interviews and document studies. The empirical data was interpreted and analyzed on the basis of the theoretical framework, created through literature studies. This process produced the result of this study. Findings – Factors to be considered for a sourcing decision have been identified and categorized in four over-arching categories: unit cost, logistical factors, capability factors and risk factors. These factors have been quantified in a product costing model. A preparatory decision model was created to further integrate some risk factors that could not be quantified. Implications – Both the make or buy decision and the manufacturing location decision have been considered in the product costing model presented in this study. The product costing model visualize and take into account hidden costs, rarely considered in sourcing decisions. This further enables optimal long-term sourcing decisions. Limitations – Risk factors remain difficult to quantify. This makes it difficult to determine the cost of risk factors, and as a result of that, to include them in a product costing model. Companies with similar conditions suites the model since the case study was conducted at only one company. Whether the product costing model is true for business in other contexts remain uncertain. / Syfte – Syftet med denna studie är att undersöka vilka faktorer som bör beaktas vid ett försörjningsbeslut för att säkerställa ett långsiktigt korrekt beslut och vilka av dessa som kan kvantifieras i en kalkylmodell. För att uppfylla syftet har följande två frågeställningar formulerats: Vilka faktorer bör beaktas vid ett försörjningsbeslut? Vilka av dessa faktorer som bör beaktas kan kvantifieras i en kalkylmodell? Metod – För att uppfylla studiens syfte genomfördes en fallstudie. Med hjälp av intervjuer och dokumentstudier har fallstudien genererat empirisk data. Utifrån det teoretiska ramverket, som skapats genom litteraturstudier, har data tolkats och analyserats. Detta har gett upphov till studiens resultat. Resultat – Faktorer som bör beaktas vid ett försörjningsbeslut har identifierats och kategoriserats i fyra övergripande kategorier: enhetskostnad, logistikfaktorer, kapabilitetsfaktorer och riskfaktorer. Dessa faktorer har kvantifierats i en kalkylmodell. För vissa riskfaktorer som är svåra att kvantifiera har en förberedande beslutsmodell skapats. Implikationer – Kalkylmodellen som presenteras i denna studie beaktar både tillverka/köp-beslutet och lokaliseringsbeslutet. Kalkylmodellen tar hänsyn till dolda kostnader som sällan beaktas vid dessa typer av beslut. Detta möjliggör ett långsiktigt korrekt försörjningsbeslut. Begränsningar – Riskfaktorer är fortsatt svåra att kvantifiera och därmed kostnadsbestämma. Detta gör det svårt att inkludera dem i en kalkylmodel. Då fallstudien genomfördes på endast ett fallföretag är kalkylmodellen lämpad för företag med liknande förutsättningar. Det är därför svårt att säga hur väl kalkylmodellen stämmer för företag i andra kontexter.

In a 2023 where global crises follow one another, globallogistics have been heavily affected and have thereforebecome an increasingly important focus area. The issues thathave arisen have led companies and organizations to exploretheir options for insourcing processes that were previouslyoutsourced, in order to avoid unnecessary risks withdeliveries and their timelines.In this quantitative deductive case study, the purpose is toexamine the advantages and disadvantages of insourcingwithin the industrial sector. To investigate this purpose, fourmethods were used: flow diagrams, Value Stream Mapping(VSM), Cost-Benefit Analysis (CBA), and digitalization ofwhiteboards meant for meetings. The results showed severalimprovements, primarily through reduced lead times, positiveprofitability, and more efficient workflows.The conclusions of the study are that insourcing processescan bring several positive aspects to the organization, with themain barrier being investment costs / I ett 2023 där globala kriser avlöser varandra så har denglobala logistiken påverkats kraftigt och därav blivit ett alltstörre fokusområde. Problematiken som skapats har lett till attföretag och verksamheter har utforskat sina möjligheter attinsourca processer som tidigare har varit outsourcade för attundvika onödiga risker med leveranser och dess tider.I denna fallstudie så är studiens syfte att undersöka vilkamöjligheter och utmaningar som insourcing av enindustriprocess medför på verksamheten. För att besvaraforskningsfrågan så användes Value Stream Mapping (VSM)och Cost-Benefit-Analysis (CBA). Resultatet visade på ettflertal förbättringar, främst genom förkortade ledtider, enpositiv lönsamhet samt effektivare arbetssätt. Ledtidernaminskade med 88% för processen vilket motsvarade 16% avverksamhetens totala ledtid. Med en avkastning på 14,2% perår gör att investerings kapitalet är återbetalt efter 7 år i drift.

Context: Software transfer is one of the approaches to globalize software development that prescribes transferring a software product from an original development site to another site. This approach is challenged by transferring knowledge from experienced people to inexperienced people. Therefore, the identified challenges and recommendations related to software transfer are vital to a successful software transfer project. Objectives: The main aim of this study is to identify recommendations for transferring software products for further maintenance from receiving site’s perspective. This is achieved by an in-depth understanding of the staged model for the software life cycle, the differences of software transfer type, how software transfers impact software evolvability, and the challenges at the receiving sites after transfers. Methods: In order to fulfill the aim and objectives of the research, the author of this thesis collected data through a literature review and conducted interviews with 10 developers, who were involved in software transfer projects in three different international companies – 6 developers from Alpha company, 3 developers from Beta company, and 1 developer from Gamma company. Through the literature review, the author of this thesis found 35 primary studies relevant to research objectives. For analyzing the data, the author of this thesis used Strauss and Corbin’s open coding and axial coding techniques. Results: In total, 15 challenges for the receiving sites in maintaining transferred software products were identified and placed in 8 categories. Three factors that trigger changes from one product maintenance stage to another were identified. 19 recommendations for planning to transfer a software product were derived from challenges and factors found. These challenges, factors, and recommendations are elaborated in this report. Conclusions: The results of this study both validate and extend current knowledge of software product transfer. There should be more empirical research performed on after transfer period of software product transfer to identify the challenges and recommendations associated with transferring software products. However, the results of this study should be beneficial for companies when transferring software products to remote sites within company. / This thesis investigates the challenges in transferring software product by collecting data through a literature review and conducted interviews with 10 developers, who were involved in software transfer projects in three different international companies and contributes with recommendations to overcome these challenges. The result of the research both validates and extends current knowledge of software product transfer.

This diploma thesis is focused on main and supporting business activities in the company with focus on facility management. In the theoretical part are described main terms of this topic and differences are explained. Theoretical part contains chapter Customer relationship management which is an important topic in the practical part of the work. Practical part is focused on some of the main and supporting business activities. By using software CRM, activities are more efficient because of connection between process and employees. Result of this work is proposal of work with software CRM.

Традиционная прямая реклама со временем теряет эффективность, в связи с этим компании ищут нестандартные и креативные способы продвижения, одним которых является event-маркетинг. Целью магистерской диссертации является развитие методических основ повышения функционирования предприятия на основе внедрения event-маркетинга. В работе рассматриваются методические особенности оценки эффективности event-маркетинга, современные тенденции и возможности повышения конкурентоспособности предприятий с помощью организации специальных мероприятий. В качестве источников использовалась научно-исследовательская и методическая литература и нормативно-правовые акты. В магистерской диссертации был предложен методический подход к повышению эффективности функционирования промышленных предприятий, основанный на предложенном алгоритме внедрения event-маркетинга и сформированной системе показателей его эффективности, а также экономическом обосновании проведения event-мероприятий, включающем выбор приоритетного варианта между аутсорсингом и инсорсингом с переносом части текущих расходов на долгосрочные амортизационные отчисления НМА, что позволит внести вклад в повышение эффективности деятельности предприятий. / Traditional direct advertising loses its effectiveness over time, in this regard, companies are looking for non-standard and creative ways to promote, one of which is event marketing. The aim of the master's thesis is to develop a methodological basis for improving the functioning of an enterprise through the implementation of event marketing. The paper discusses the methodological features of assessing the effectiveness of event marketing, current trends and opportunities to increase the competitiveness of enterprises through the organization of special events. Scientific research and methodological literature and regulatory legal acts were used as sources. In the master's thesis, a methodological approach to improving the efficiency of the functioning of industrial enterprises was proposed, based on the proposed algorithm for implementing event marketing and the formed system of indicators of its effectiveness, as well as the economic justification for holding event events, including the choice of a priority option between outsourcing and insourcing with the transfer of part of the current expenses for long-term depreciation deductions of intangible assets, which will contribute to improving the efficiency of enterprises.

Nous abordons le problème de la gestion des chaînes logistiques dans le cadre d’une démarche RSE (Responsabilité Sociale des Entreprises). Nous proposons une approche intégrée qui permet d’opérationnaliser l’évaluation de la performance suivant les dimensions économique, environnementale et sociale aux niveaux de décisions stratégique, tactique et opérationnel. Nous déclinons notre approche aux niveaux stratégique et tactique, pour le problème d’internalisation/externalisation « durable » des activités de la chaîne de valeur d’une part (décision stratégique), et pour le problème de la planification stratégique-tactique durable de la chaîne logistique, d’autre part. Nous réalisons dans le premier cas une analyse de la valeur que nous couplons à l’évaluation de la performance en utilisant une méthode d’aide à la décision multicritères agrégative : l’AHP (Analytical Hierarchy Process). Dans le second cas, nous formulons le problème comme un programme mathématique multi-objectifs que nous résolvons sur la base d’un cas réaliste issu de l’industrie canadienne du bois d’œuvre. Nous obtenons, à l’issue de la résolution mathématique, plusieurs solutions de compromis (optimums de Pareto) présentant différents niveaux de performances économique, environnementale et sociale, permettant au décideur de choisir la solution qui correspond le mieux à sa stratégie RSE. Cette application illustre la méthode proposée et met en avant la valeur pratique de notre approche. / We address the problem of supply chain management in the context of CSR (Corporate Social Responsibility). We propose an integrated approach allowing the operationalization of the economic, environmental and social performances at the strategic, tactical and operational decision levels of the supply chain. In particular, we apply our approach to the strategic and tactical levels, for the problem of sustainable insourcing/outsourcing of the activities of the value chain on the one hand (strategic decision), and for the problem of the strategic-tactical planning of a sustainable supply chain on the other hand. In the former case, we combine value analysis with performance measurement using AHP method (Analytical Hierarchy Process), an aggregative multi-criteria technique. In the latter, we develop a multi-objective mathematical program that we apply to a realistic case inspired by the Canadian lumber industry. After solving the problem, we obtain a multitude of compromise solutions (Pareto optimums) presenting different performance levels following the economic, environmental and social dimensions, allowing the decision maker to choose the solution that reflects best his/her CSR strategy. This application illustrates the proposed method and allows us to assess the practical value of our approach.

L’opera analizza i fenomeni di frammentazione del ciclo produttivo dal punto di vista delle relazioni collettive, ponendosi l’obiettivo di verificare l’efficacia degli strumenti contrattuali per “governare” tali processi. Si muove dall’ipotesi per cui sia opportuno valorizzare la contrattazione di secondo livello, stante i minori problemi di applicazione generalizzata e la maggiore sensibilità rispetto agli interessi coinvolti. La parte più rilevante dell’indagine ruota attorno al tema degli appalti, dalle clausole di divieto agli obblighi di informazione e consultazione, sino alle previsioni volte a garantire determinati trattamenti contrattuali o la continuità occupazionale ai lavoratori coinvolti; esperienze apprezzabili che richiedono, tuttavia, uno sviluppo a livello decentrato, anche territoriale o interaziendale. Ci si sofferma altresì sul trasferimento d’azienda, evidenziandosi il fondamentale compito della contrattazione decentrata nel cercare un bilanciamento tra competitività e protezione sociale, oltre che nel vigilare sulla genuinità delle operazioni realizzate. Si passa, poi, agli interventi in tema di somministrazione di lavoro, auspicandosi la realizzazione di un sistema di rappresentanza e contrattazione aziendale integrata, che coinvolga anche i lavoratori somministrati. Da ultimo si guarda al lavoro parasubordinato, con riferimento al quale la contrattazione collettiva è chiamata a sviluppare un sistema di sostegno e protezione che trascenda la tutela dei soli occupati. / The work analyses the outsourcing processes on the point of view of industrial relations, with the purpose to verify the effectiveness of the collective bargaining provisions to “manage” these processes. The dissertation moves from the assumption that the second-level agreements should be implemented, considering the applicability to all employees and the greater proximity to the interests concerned. The major part of the analysis revolves around the service contracts and the heterogeneous related provisions of the national collective labour agreements (such as the ban on outsourcing, the information to trade unions, the entitlement to certain treatments or to hold down the employment relationship), which should be developed by company or territorial level agreements. Then the dissertation focuses on the transfer of business, highlighting the role of the second-level bargaining, which could be able to find a compromise between competitiveness and social protection, as well as to control the compliance of the transactions. The work also considers the staff leasing contract, hoping for a system of collective representation and negotiation which includes the temporary workers. Finally, with reference to the so called “working project consulting agreements”, the author observes that the trade unions should give to the consultants a major collective protection.

The thesis deals with the application of Lean management in optimizing business processes, namely logistics processes. The author narrows the theoretical view as possible in today's practice to optimize the logistics processes in the real case study of a company. One of the theoretical foundations of modern Japanese approach based on Lean Management is called Toyota Production System. The practical focus of the work lies in analysis of the actual deployment of optimization in company specialized in hotel industry. Finally, thesis evaluates the success of optimization in the organization. The author has proposed some practical pieces of advice and techniques to approach optimization in near future.

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This thesis focuses on prices, quality & risks of the Facility management. In the theoretical part there are explained points referring to the Facility management, it’s contributions, ways of securing them, important fields and it’s targets. Also individual levels of cooperation and the job description of the management. There is also a mention of an important standardization, of which the Facility management couldn’t function without. Also the example of service contract and lastly, a very important chapter is dedicated to the quality of work provision and Facility management services. The practical part of this thesis is the case study based on a questionnaire of how to support services of the two different subjects, hotels and construction companies. The case study also describes the cost of these services, ways of controlling the quality provided and contracts with appointed workers. The result of this thesis is a detailed description of potential risks which can appear in the individual type of services. There is a suggested optimization for all the risks mentioned.