The thesis is focused on relations of managerial accounting and Business Intelligence systems. Main goal is to describe situations when BI solutions can effectively support specific managerial accounting tasks. In these situations multiple options are mentioned. This thesis is divided into three main parts. The first part is a theoretical introduction of measurement of performance and managerial accounting (chapter 2). The second part is an introduction of key Business Intelligence solution components and its architecture (chapter 3). Variantsof support of selected managerial accounting tasks with BI are presented in the third part (chapter 4).

在企業國際化的過程中，組織與管理方式的設計上，應以全球之觀點出發，以追求企業之永續經營。企業總部所發展出來之組織文化、管理流程、資訊應用等，是企業是否能成為一成功國際化企業之必要條件。 本研究採用個案訪問及資料收集之方式，探討本土企業在國際化歷程中，就財務資金調度管理之相關議題來歸納分析出本土企業現行做法之問題，並以國外成功的跨國企業為例來找出可行之參考方案。 因此，本研究透過介紹6個本土企業其資金管理之現況，歸納本土企業在國際化過程中會遭遇之問題。然後看一家正邁向國際化之本土企業，根據其國際化之歷程來看其資金管理上之演進及即將面臨的跨國管理所可能遇到之衝突。 接著以成熟的全球管理企業為例，看其國際化演進過程來瞭解在各階段所遇到之議題，以及現行所演繹出來的資金管理方法。我們並介紹其在外匯及銀行(現金池)之實際操作及與資訊整合之運用，以提供本土企業之一項財務資金管理之選擇參考。 最後我們將整理根據R集團之經驗所歸納出在國際化歷程中會面臨之課題，並依據文獻及實例來提出可行之參考建議。 / For a local company transform into a globalization enterprise, it should be focus on organization structures and managerial concept to pursue business continuity from a global perspective. The organization credo shall develop its organizational culture, management process, and application of information, which are the vital elements for being globalization. This research uses case study and information collection to study how local companies transform as global enterprise. We bring up the issue from Treasury Management point of view to analyze the problem that local companies may encounter during the evolution of globalization. In the meantime, with reference one successful transactional companies, we will find out some workable solutions. Hence, we sum up the problems what a local company could encounter as to become a transactional company, we will firstly analysis the current status for six local companies. Base on the problem we select, we will make the same comparison to one well-known company in Taiwan to observe the revolution of its management in terms of Treasury issue and the conflicts it would meet possibly. Next we will use an example of a mature global company to understand how they perform its Treasury Management as a global enterprise and how they deal with the relevant issues as we identified in our study. We also introduce its operations in the areas of foreign exchange, cash pooling as well as the integration of information to offer a workable solutions to our local company. Finally, we will generalize the challenges that a global enterprise would encounter as our example - R group and try our best to offer relevant suggestions according to literatures and real cases.

Submitted by William Justo Figueiro (williamjf) on 2015-07-08T22:48:45Z No. of bitstreams: 1 13b.pdf: 711491 bytes, checksum: e4d1b552dd64da47698e31f2948e73ec (MD5) / Made available in DSpace on 2015-07-08T22:48:45Z (GMT). No. of bitstreams: 1 13b.pdf: 711491 bytes, checksum: e4d1b552dd64da47698e31f2948e73ec (MD5) Previous issue date: 2012-11-22 / UNISINOS - Universidade do Vale do Rio dos Sinos / A indústria calçadista brasileira tem assistido à redução da produção nacional, a qual decorre da entrada de novos players no mercado nacional e na diminuição das vendas de calçados destinados à exportação. Tal conjuntura forçou esse setor a rever suas dimensões de competição e as estratégias de integração da cadeia de suprimentos calçadista. Nesse cenário, foi criado o Grupo de Otimização Logística – GOL – com o objetivo de integrar empresas. Para tal, procurou melhorar a articulação do arranjo produtivo, por meio da adoção de tecnologia de informação, capaz de permitir a padronização de processos de expedição e recebimento de mercadorias, identificação de produtos e troca eletrônica de dados. Buscou, assim, aumento da eficiência logística da cadeia de suprimentos e a viabilização dessas metas pela adoção de um padrão aberto para a gestão de informações na cadeia de suprimentos (também conhecido como modelo aberto). Contudo, o GOL vem encontrando restrições em colocar em prática o objetivo proposto. Em especial, o mesmo não está conseguindo suplantar o modelo de proprietário (não aberto) de gestão de informações, atualmente em uso na maioria das empresas. Desta forma, o presente trabalho objetiva identificar “Como se desenvolve a disputa pelo padrão dominante de gestão da informação na cadeia de suprimentos calçadista?” Foi utilizada a metodologia estudo de caso exploratório qualitativo. As principais técnicas de pesquisa utilizadas foram entrevista semiestruturada, visita de campo e análise documental. Foram entrevistados gestores da área de TI e suprimentos do setor calçadista. Os achados indicam que a instigação pelo emprego do modelo proprietário de integração da TI dá-se ocorreu pela “oferta” de um modelo simples e barato. Ademais, reduzido número de informações transitadas entre as empresas e baixo custo de implementação e operacionalização. Esses elementos parecem justificar a penetração do referido modelo no setor estudado. Em contrapartida, a incitação pela utilização do modelo aberto dá-se pela proposta de maior organização dos processos internos de gestão da TI, gestão de estoques e produção. Em adição, facilidade no fluxo de informações e materiais na cadeia de suprimentos calçadista. Embora tecnicamente mais avançada, a complexidade de adoção e os custos da solução estudada têm limitado a penetração da mesma na cadeia de suprimentos. Compreender os motivos da limitada padronização e integração verificada, a despeito dos benefícios que estas podem trazer tanto para a cadeia de suprimentos calçadista, quanto para a empresa. A principal contribuição do trabalho foi desvelar os elementos que permitiram a criação de condições para melhor articulação da cadeia de suprimentos 8 calçadista, propiciando aumento de velocidade e flexibilidade produtiva ao setor, de forma a atender às dimensões de competição que integram a indústria calçadista. / The Brazilian footwear industry has witnessed the reduction of its domestic production due to the entry of new players in the domestic market and the decrease of footwear exportation. This situation has forced the sector to review its dimensions of competition and integration strategies of footwear supply chain. In this scenario, a Group Logistics Optimization was established – GOL – aiming to integrate businesses, improving production arrangement by adopting technological information which enables the standardization of the process of shipping and receiving of goods, identification of products and electronic data interchange, seeking thereby increasing in the efficiency of the logistics supply chain. The feasibility of these targets by the adoption of an open standard for information management in the supply chain (also known as open model). However, the GOL has found restrictions on putting into practice the proposed objective. In particular, it is failing to supplant the owner model (not open)of information management currently used in most businesses. Thus, this study aims to identify "How the dominant pattern of information management in footwear supply chain is developed?". It was used the qualitative exploratory case study methodology. The main research techniques used were semi-structured interviews, field visits and document analysis. Managers related to the IT field and supplies were interviewed. The findings indicate that the instigation by the use of the owner model of IT integration occurs through the "offer" of a simple and cheap model. Further, few carried information between companies and low cost of implementation and operation. These elements seem to justify the large penetration of that model in the studied industry. In contrast, the incentive for the use of the open model is given through the proposal of a greater organization of internal processes of IT management, inventory management and production. In addition, easiness the flow of information and materials in footwear cluster. Although technically more advanced, the complexity and costs of adoption of this solution have limited its penetration in the supply chain studied. To understand the reasons for the limited standardization and integration analysis, despite the benefits that these can bring to both the footwear supply chain as for the company. The main contribution of this work will be to disclose the details that enable the creation of conditions for a better articulation of the footwear supply chain, providing speed increase and productive flexibility to the sector, in order to meet the dimensions of competition that integrate the footwear industry.

Thesis (Master of Business Administration) -- Naval Postgraduate School, 2005. / Title from title screen (viewed Aug. 26, 2008). "December 2005." The original document contains color images. "ADA443358"--URL. Includes bibliographical references (p. 85-91). Also issued in paper format.