This PhD is an exploratory study examining the current cost accounting systems and key indicators in SMEs in Germany. The study is based on a survey and interviews with SME managers. Data are collected that provide information on the extent to which SME managers use their cost accounting and key indicators to obtain sound facts as the basis for their business decisions. On the one hand, this is about determining the current situation in German SMEs. On the other hand, the collected data should shed light on what information SME managers would like to have to support their work. In addition, it is being examined whether the target group of SMEs in the development of cost accounting and performance indicator systems is clearly addressed in economics. The aim of the research is to develop key indicators and a cost accounting system that is tailored to the specific needs of SMEs in Germany. In addition, the current scientific state of these two areas will be examined in a Literature Review. It also provides information on the extent to which SMEs are different from large companies, and whether these types of businesses are so different that a specialized cost accounting and key indicator system is justified and necessary for SMEs. For the development of a special system of cost accounting and the individual key figures, both quantitative and qualitative data are collected and analyzed. The results show that the way SMEs and large companies work differs significantly. Different levels of technology, different financing options on the capital market or the concentration of many tasks on a small number of employees in SMEs require different strategies than in large companies. A clear reference to the target group of SMEs often lacks in economics. In addition, research often lacks suggestions as to how the theoretical models can actually be put into practice. This is an access barrier for many SME managers, even though they are aware of the importance of tools that help them in planning, management and monitoring. The data collected has resulted in a cost accounting system and a set of indicators that can map the most pressing needs of SMEs managers, but at the same time, it is kept to a minimum so as not to overburden SME managers when implementing and running the system.

Recognition of maintenance management as a significant factor holds the key to competitiveness in the global market irrespective of the size of the business. Maintenance management practices are primarily found in larger and multinational companies but the purpose of this paper is to investigate the maintenance practices that are used in SMEs of Sweden (Kronoberg County). The study is expected to expose the level of maintenance perception in the Swedish industry via a postal (and web based) questionnaire. The survey covered 74 company chosen from different sectors and produced a response rate of 20.3 percent. The main results achieved from the study show us difference between the maintenance perception and awareness of the maintenance. The respondents are aware of the importance of maintenance, but maintenance is still perceived as a necessary expense. Because according to the results of the survey the percentage of maintenance budget in comparison to the companies’ turnover is on average about 0.97% and it is very low. Again, when we look at the maintenance cost distribution of companies, spare parts and labour costs consist of 73 % of total maintenance cost, despite that they spend very little money for technology and training costs, their percentages in total cost are just 3% and 2%, also they still ignore statistical modelling (historical data) and condition monitoring. Moreover, just 27% of the participants use the maintenance key performance indicators (KPIs), and just 14% of them used basic KPIs which are used for measuring maintenance performance. There is a need to spend and invest more in maintenance especially they should invest more in technology and training to perform them. On the other hand, there is a need for choosing right maintenance strategy and service type, because these points are very important for an effective and economic maintenance management.

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Cílem práce je seznámit čtenáře s problematikou klíčových ukazatelů výkonu (KPIs). V teoretické části se zabývá problematikou outsourcingu jako oblastí, která je s KPIs úzce spojena a samotnou problematikou těchto ukazatelů. Zejména se zaměřuje na definování nových ukazatelů, implementaci a představení možných oblastí využití KPIs. Praktická část obsahuje aplikaci ukazatelů KPIs v rámci řešení reálného projektu z oblasti automobilového průmyslu.

Cílem této diplomové práce je představit teoretická východiska procesního managementu a měření klíčových ukazatelů výkonnosti, která budou aplikována na postup vypracování konkrétního projektu z logistické praxe. Práce se zabývá skladovými procesy, metodami jejich mapování a měření pomocí klíčových ukazatelů. Čtenář se zde tedy seznámí jak s teoretickou stránkou řízení procesů, tak praktickým příkladem operačních procesů ve skladech dílů pro automobilový průmysl.

Nowadays information security policies are operative in many organizations. Currently few organizations take the pain of verifying the efficacy of these policies. Different standards and procedures exist about methods of measuring efficacy of information security policies. Choosing and implementing them depends mainly on the key performance indicators (KPIs) and key risk indicators (KRIs) of any particular organization. This thesis is a case study of an organization in United Arab Emirates (UAE). The basic aim of the research is to inquire and analyze how the efficacy of the implemented security policies is being measured in this particular organization and to propose a method which is more suitable to the needs of organization. The research is based on theoretical study, an interview and a questionnaire. The results of this thesis indicate that there are no formal mechanisms for measuring the efficacy of information security policies in the organization under consideration. Moreover the employees of the organization are also not much satisfied with information security awareness in the company, which can be another reason for ensuring that the efficacy is measured on regular basis. Therefore, a technique from ISO27004 has been used to demonstrate how this efficacy can be measured. It is a step by step procedure for which the information has been extracted from the interview and survey questionnaire responses.

This doctoral thesis focuses on the evaluation both economic and social performance factors in the management of business enterprises. The aim is to introduce a model that is based on the Balanced Scorecard principle. The main focus here is on the economic and social area directly stemming from the theoretical basis of the Corporate Social Responsibility. As a result of this thesis is to introduce not only the compilation of the model for performance evaluation of business enterprises but also the methodology of its implementation as well as creation of a strategic map. In order to do so, it is to define key performance indicators that are linked to the evaluation of the strategic aims in the individual perspectives. Thus, the identification of the economic and social factors is the key prerequisite which has an impact on performance in the area of Information and communication activities in the Czech Republic.

The dissertation is focused on the current needs of the business effectiveness and efficiency in marketing activities. In an industrial environment is a prerequisite for the success of the strategic marketing objectives in relation to corporate strategy. In this work there is focus on individual performance systems and group of metrics that are currently applied in engineering in connection to the implemented marketing activities. The main aim of this dissertation is to propose a methodologyfor the selection of marketing metrics that are directly connected to the effectiveness of the company and its marketing activities in the field of engineering in the Czech Republic. To explore the knowledge area there was also used primary and secondary research. The primary research was conducted by structured interviews through case studies and knowledge-based questionnaire investigation, supported by evidence acquired Czech and foreign literary sources. The work includes detailed assessment of the empirical research, including the testing of hypotheses as basis on which is established the methodology for selecting marketing metrics in engineering in the Czech Republic. The benefits could be seen both in theoretical and practical as well as educational fields.

Authors: Mikaela Andersson & Louise Petersson Suporvisor: Dan Halvarsson Examiner: Åsa Devine Title: Lost in translation - A qualitative study regarding the translation process of social media activities Keywords: Social media, Translation process, KPIs, Qualitative metrics, Quantitative metrics, Data collection, Data analysis Background: Social media as marketing tools have created many opportunities for marketers and companies that want to increase the social media use. However, the vast amount of data has generated many question marks, so there is a great need to understand how the translation process of social media activities is proceeding to have the ability to understand the effectiveness of the activities. Purpose: The purpose is to describe the translation process regarding the evaluation of social media activities. Research Question: How is the translation process described concerning social media activities? Methodology: The research is founded upon a qualitative approach with a descriptive purpose. It includes multiple-case studies and the data was collected through six semi-structured interviews. The result was derived by descriptions, categorizations and combination of the data. Conclusion: Despite having a fairly stable process including KPIs, metrics, data collection and analysis, there is no general way of translating social media indicators. Every translation process is dependent upon whom the client is, and what the objectives are, so it is difficult to describe the process in detail. However, the above-mentioned process can be viewed as an overall approach.

Despite several developments in logistics that strive to decrease costs, tendencies can be found for increased logistical costs (Pewe, 2011, p. 17). Some factors causing increased system complexity are increased selection and faster market movements. The Warehouse Department at Carlsberg Sverige in Falkenberg has been chosen to be studied regarding continuous quality improvements. Carlsberg Sverige implemented an automated inventory system and automated order-picking system in 2012-2013, which has had about 40% increase of stock keeping units (SKUs) since the investments. Since the implementation of the automation Carlsberg Sverige has encountered challenges with other quality of goods. The system has become more sensitive and it has become more important to eliminate deviation.The study aimed to develop a way for long-term reduction or elimination of quality errors that result in negative effects to the system. A specific area investigated was regarding both effect of the organization in a holistic perspective and on a level of detail of the analyzed area. The study did not include quality of beverages, but only external quality problems of goods, such as faulty stacking of packages or plastic wrapping hanging outside of the goods.An exploratory study was conducted with predominantly quantitative data collection methods. Initially a current state mapping was made, a flow chart was created through interviews and observations of employees. Critical activities / situations were identified in the flow chart and three areas were determined for further investigation regarding quality errors. Observations were carried out where all occurred abnormalities were registered. The results were analyzed and a focus area determined for continued deeper examination. A final model was created with the influence of theories and collected data from the case study.The examined focus area was part of the fully automated warehouse. Adaptation to the new automation was still under investigation and a need for more clarity in the continuous quality improvements . From the observations, it was revealed that in approximately 70% of the observing time in the focus area, there was an error in the area affected system. Registered errors were categorized into ten groups, seven groups were included in the research scope. Out of the seven categories there were two significance regarding amount of repetitions of registered errors; unreadable label was measured 30 times, and plastic wrapping outside goods was discovered 12 times during 7 hours of measurement. Significance regarding average duration was discovered for; system errors of labels and wood detected by sensors on conveyors.Detected errors with significance were further analyzed with fishbone diagrams to find root-causes. Several common causes were discovered in the fishbone diagrams, for instance regarding inadequate methods and measurements. The discoveries functioned as basis for the final model that consists of: Key Performance Indexes (KPI's), a flow chart of affecting processes, daily whiteboard meetings, improved communication channels and a process for implementation of routines. The model developed was to fit this case study, which represents; a complex system with lots of shift work, both manual and automated processes and handling of beverage goods. Despite this, the model is considered to function as a basis to work on continuous quality improvements for organizations outside the mentioned scope, but with modifications of the model.