Made available in DSpace on 2018-06-27T18:56:36Z (GMT). No. of bitstreams: 2 Tatiele Bolson Moro.pdf: 1792971 bytes, checksum: b9d42229aa9e497e3409021c8f67a092 (MD5) Tatiele Bolson Moro.pdf.jpg: 3422 bytes, checksum: 75c357ba668642a3d377c7b14c5e5954 (MD5) Previous issue date: 2012-03-02 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The Master Degree in Nanoscience at Centro Universitário Franciscano works with an Interdisciplinary methodology. The Interdisciplinary teaches that two or more disciplines must be integrated in order to have a wider knowledge. Within the context of continuous improvement of its methods, one suggests the development of tools that assist the integration of knowledge between different areas of the master program. The purpose is to describe a strategy based on knowledge management without forgetting the importance of the development of auxiliary tools. One of the tools developed was the Maturity Model which helps identify the course objectives, and it shows ways to improve how the organization works. Thus one can define the current parameters and identify what should be improved in a period of three years. Another tool used was the Strategic Map. The Strategic Map will show more clearly the goals of the organization, and it will support a better integration of knowledge. Thus the collaborators will be aware of the works under development by their peers and they will do better researches with an interdisciplinary approach. Finally, the development of Knowledge Management Strategy, which presents forms to work with the integrate the knowledge of the collaborators, makes more clear and efficient the interdisciplinary methodology proposed by the Master Course. An analysis was performed to diagnose the place of Knowledge Management Strategy. SWOT technique, that supports strategic planning, was used. Through SWOT is possible to analyze strengths and weaknesses of internal and external environments of the organization, facilitating the use of strategy. / O Mestrado em Nanociências do Centro Universitário Franciscano trabalha com a metodologia Interdisciplinar. A Interdisciplinaridade prega que duas ou mais disciplinas devem ter integração para que se possa ter um conhecimento mais abrangente. Dentro do contexto de contínua melhora de seus métodos, sugere-se o desenvolvimento de ferramentas para auxiliar à integração do conhecimento entre as diversas áreas do curso de Mestrado. A proposta é descrever uma estratégia baseada em gestão de conhecimento, todavia o desenvolvimento de ferramentas auxiliares é indispensável. Uma das ferramentas desenvolvidas foi o Modelo de Maturidade, que auxilia a identificar os objetivos do curso, assim como mostra meios de melhorar a forma da organização do trabalho. Dessa forma pode-se definir os parâmetros atuais e identificar o que deve ser melhorado em um período de três anos. Outra ferramenta empregada foi à adoção do Mapa Estratégico. O Mapa Estratégico servirá para mostrar de forma mais clara os objetivos da organização, fazendo assim que seja melhorada a integração dos conhecimentos. Com isso os colaboradores terão mais conhecimento dos trabalhos desenvolvidos por seus pares e poderão realizar melhores pesquisas com cunho interdisciplinar. Por fim o desenvolvimento da Estratégia de Gestão de Conhecimento, que apresenta formas para que se possa trabalhar com a integração do conhecimento dos colaboradores, podendo assim tornar mais claro e eficiente a interdisciplinaridade proposta pela metodologia do mestrado. Para completar foi realizada uma análise para diagnosticar a posição da Estratégia de Gestão de Conhecimento. Foi utilizada a técnica SWOT que é uma ferramenta que dá suporte ao planejamento estratégico. Através dela é possível analisar pontos positivos e negativos dos ambientes interno e externos da organização, facilitando assim o emprego da estratégia.

Unidades propulsoras híbrido elétricas são uma alternativa em potencial para a redução do consumo de combustível e emissões de poluentes, quando empregadas em veículos de transporte público. A configuração híbrido elétrica de interesse é a série, na qual as fontes de potência, para o motor elétrico de tração, são compostas por um banco de baterias e uma unidade formada pela junção entre um motor à combustão interna e um gerador. Na presente Dissertação foi realizada a modelagem de um veículo elétrico híbrido série na qual diferentes estratégias de gerenciamento de potência foram investigadas. Dentre as estratégias de interesse, duas são fundamentadas em regras e a terceira em sistemas fuzzy. Resultados obtidos comprovaram que a fundamentada em sistemas fuzzy possibilita maior economia de combustível, permitindo que o motor à combustão interna forneça menos potência, face o emprego das baseadas em regras. Dessa forma, a utilização de sistemas fuzzy no gerenciamento de potência do veículo, permite o emprego de um motor à combustão menos potente, de menor custo, sem o comprometimento do desempenho do veículo. As simulações do presente modelo de veículo híbrido foram realizadas no ambiente Matlab/Simulink® 7.3.0. / Hybrid electric propulsion units are a potential alternative to the reduction of fuel consumption and pollutant emissions, when used in public transport vehicles. The electric hybrid configuration of interest is the series, in which the energy supplies to the traction electric motor are composed of batteries and a unit represented by the connection of an internal combustion engine and a generator. This Dissertation presents the modeling of a series hybrid electric vehicle in which different energy management strategies were investigated. Among the strategies of interest, two are based on rules and one on fuzzy systems. The obtained results proved that the strategy based on fuzzy systems improved the fuel economy, allowing the internal combustion engine to supply less power than the use of the strategies based on rules. Therefore, the use of fuzzy systems in the energy management of the vehicle allows for the adoption of a less potent and cheaper internal combustion engine, without compromising the vehicles performance. The simulations of the present model of the hybrid electric vehicle were performed in the Matlab/Simulink® 7.3.0 environment.

La nature intermittente et aléatoire des sources renouvelables, telles que le photovoltaïque et l’éolien, nécessite un complément de stockage, tel une batterie et un système de secours énergétique, tel un générateur diesel, en particulier dans un système autonome. En ce qui concerne le générateur diesel, il a besoin d'un certain temps pour démarrer et il ne peut pas donner immédiatement la puissance nécessaire, en raison de son comportement dynamique. Alors, la qualité de l'énergie est abaissée pendant cette période en raison du manque de puissance. Par conséquent, pendant la période de démarrage du générateur diesel, un supercondensateur est suggéré pour équilibrer la puissance en raison de sa réponse rapide et de sa densité de puissance élevée. Une stratégie de contrôle de puissance est proposée pour réaliser la coordination entre le générateur diesel et le supercondensateur. La simulation et les résultats expérimentaux montrent que la stratégie de contrôle proposée est capable de réguler la tension du bus continu dans des limites acceptables et d’alimenter la charge pendant la sous production d'énergie renouvelable ou lors d'augmentation de la demande de la charge. De plus, le supercondensateur peut également être utilisé pour surmonter les limites de stockage électrochimique telles que son état de charge et son courant maximal. Ainsi, cette thèse propose le contrôle de puissance en temps réel pour un micro réseau continu avec un système hybride photovoltaïque-batterie-supercondensateur-diesel, visant à répondre à la demande de puissance de charge avec fiabilité et à stabiliser de la tension du bus continu. La simulation et les résultats expérimentaux montrent également que la stratégie de contrôle améliore les performances dynamiques et statiques du micro réseau continu pour différentes conditions de fonctionnement. De plus, afin de minimiser le coût énergétique du groupe diesel, le coût du carburant et la consommation de carburant sont analysés à travers plusieurs tests expérimentaux. Par conséquent, la valeur optimale de sa production d'énergie est déduite et appliquée dans une nouvelle stratégie de gestion de la puissance est proposée. Cette stratégie peut atteindre l'objectif de maximiser l'utilisation de l'énergie photovoltaïque et de prendre en compte la caractéristique de démarrage lent et le coût énergétique du générateur diesel. Les simulations et expérimentations sont réalisées en utilisant des données photovoltaïques réelles pour illustrer les performances et le comportement du système hybride. Les résultats obtenus vérifient l'efficacité de cette stratégie. De plus la comparaison avec la stratégie de gestion de la puissance précédente, dans laquelle le coût d’énergie du générateur diesel n'est pas pris en compte, démontre que la nouvelle stratégie de gestion peut réduire le coût total du système de puissance à courant continu hybride. / The intermittent and random nature of renewable sources, such as photovoltaic and wind turbine, asks for the complement of storage, such as battery and back-up energy, such as diesel generator, especially in a standalone power system. Concerning the diesel generator, it needs some time to start up and cannot immediately offer the needed power, due to its dynamic behavior. Hence, the power quality is lowered down during this period because of the shortage of power. Therefore, during the period of the diesel generator starting up, a supercapacitor is suggested to compensate the power balance because of its fast response and high power density. A power control strategy is proposed to achieve the coordination between diesel generator and supercapacitor. Both simulation and experimental results show that the proposed control strategy is able to regulate the DC bus voltage within the acceptable limits and supplying the load during the renewable power under generation or load step-increase situations. In addition, the supercapacitor can be also used to overcome the electrochemical storage limits like its state of charge and maximum current. So, this thesis proposes the real time power control for a hybrid photovoltaic-battery-supercapacitor-diesel generator DC microgrid system, aiming to meet the load power demand with reliability and stabilizing the DC bus voltage. Both simulation and experimental results show that the designed control strategy improves the DC microgrid dynamic and static performances under different operating conditions. Furthermore, in order to minimize the diesel generator energy cost, the fuel cost and fuel consumption are analysed through several experimental tests. Therefore, the optimal value of its power generation is deduced and applied in a newly proposed energy management strategy. This strategy can achieve the goal of maximizing the utilization of photovoltaic energy and taking into account the slow start-up characteristic and energy cost of diesel generator. Both simulation and experimental studies are carried out by using the real photovoltaic data to illustrate the performance and the behavior of the hybrid system. The obtained results verify the effectiveness of this strategy. Furthermore, the comparison with the previous energy management strategy, in which the diesel generator energy cost is not considered, demonstrates that the newly proposed energy management strategy can reduce the total cost of the hybrid DC power system.

More restrictive emission legislations, rising fuel prices and the realisation that oil is a limited resource have lead to the emergence of the hybrid electric vehicles.To fully utilise the potential of the hybrid electric vehicles, energy management strategies are needed. The main objective of the strategy is to ensure that the limited electric energy is utilised in an efficient manner.This thesis develops and evaluates an optimisation based energy management strategy for plug-in hybrid electric vehicles. The optimisation methods used are based on a dynamic programming and ECMS approach. The strategy is validated against Vsim, Volvo Cars' performance and fuel consumption analysis tool as well as against strategies where parts of the optimisation is replaced by logic. The results show that the developed strategy consumes less fuel both compared to the corresponding Vsim strategy and the logic strategies.

L'exsudation racinaire est connue pour avoir une influence sur le fonctionnement des communautés microbiennes, en particulier celles impliquées dans le cycle de l'azote (Haichar et al, 2012). Elle est liée à la physiologie de la plante, cette dernière pouvant être évaluée via les traits fonctionnels végétaux, permettant une classification des plantes en fonction de leur performance dans leur environnement. Ainsi, nous pouvons distinguer d'une part les espèces exploitatrices, avec une efficience de la photosynthèse élevée et une acquisition rapide de l'azote dans les sols, et d'autre part les plantes conservatrices, possédant des caractéristiques contraires (Aerts & Chapin, 1999) et des plantes intermédiaires dont les caractéristiques sont intermediaires.L'objectif de ces travaux de thèse est de déterminer l'influence de la stratégie de gestion des ressources de 6 poacées, réparties le long d'un gradient de stratégie de gestion des ressources, allant de stratégies conservatrices (Sesleria caerulea et Festuca paniculata), intermédiaires (Antoxanthum odoratum, Bromus erectus) à des stratégies exploitatrices (Dactylis glomerata et Trisetum flavescens), sur la diversité et le fonctionnement des communautés totales et dénitrifiantes. I) Dans un premier temps nous avons étudié le lien entre la stratégie de gestion de ressources des plantes et la quantité d'exsudats racinaires dans le sol adhérent aux racines (SAR). Nous avons ensuite déterminé l'influence de la quantité d'exsudats racinaire sur les activités microbiennes potentielles des communautés microbiennes du SAR (respiration et dénitrification potentielles), puis par une approche ADN-SIP (Stable Isotope Probing) couplée à du séquençage haut-débit, l'influence de l'exsudation racinaire sur la structure et la diversité des communautés bactérienne colonisant le SAR et le système racinaire. II) Dans un second temps, nous avons étudié le lien entre la stratégie de gestion des ressources des plantes et la nature des exsudats racinaires libérés au niveau du SAR et présents dans les extraits racinaires en analysant les profils des métabolites primaires chez Festuca paniculata, Bromus erectus et Dactylis glomerata, représentant respectivement des stratégies de gestion des ressources conservative, intermédiaire et exploitatrice / Root exudation is known to influence microbial communities functioning, in particular those involve in nitrogen cycle. (Haichar et al, 2012). It’s linked to plant physiology, which can be evaluated with functional traits, allowing a plant distribution in function of their performance in their environment. Thus, we can distinguish competitive species, with higher photosynthetic capacity and rapid rates of N acquisition, conservative species with the opposite characteristics (Aerts & Chapin, 1999) and intermediate plants, with intermediate characteristics.The objective of this work is to determinate the influence of nutrient management strategiy of 6 poaceae, along a strategies gradient from conservative strategy (Sesleria caerulea and Festuca paniculata), intermediate (Antoxanthum odoratum and Bromus erectus) to competitive strategy (Dactylis glomerata and Trisetum flavescens), on diversity and functioning of total and denitrifying communities.I) Firstly, we studied the link between the plant nutrient management strategy and the root exudates quantity in the root adhering soil (RAS). Then, we determined the influence of the rate of root exudation on potential microbial activities (respiration and denitrification), and with a DNA-SIP (Stable Isotope Probing) approach coupled to high-throughput sequencing, the influence of root exudation on the bacterial structure and diversity of communities colonizing the RAS and the root system. II) Secondly, we studied the link between the plant nutrient management strategy and the nature of molecules exuded in RAS and present in root extracts by analyzing primary metabolites profile to Festuca paniculata, Bromus erectus and Dactylis glomerata, respectively a conservative, an intermediate and a competitive plant. Then, we determined the influence of primary metabolites profile of each plant on semi-real denitrification of communities colonizing RAS of plants. III) Finally, an mRNA-SIP approach is in progress to determine the influence of exuded metabolites on active bacterial communities functioning and the expression of genes involved in denitrification process in RAS and root system. Our results show an influence of the nutrient management strategy on the rate of carbon exudation, the competitive plants exuding more than conservatives ones.

Les systèmes énergétiques désignent une classe de systèmes dont les spécificités structurelles et fonctionnelles posent la question de la distribution de l’énergie, en temps réel, pour satisfaire des services. Cette problématique multi-objectifs, nommée énergétique, a pour solution une stratégie de gestion,dont la conception représente un problème ouvert. Les verrous étudiés dans cette thèse s’inscrivent dans le cadre d’un partenariat industriel et en particulier celui des démarches de conception systémique. Trois contributions sont apportées. La première est une méthodologie de conception modulaire et générique de la stratégie énergétique, pour les systèmes multi-clients et multi-sources. Elle définit deux types d’éléments fonctionnels : les clients et les sources, interagissant par le biais d’un nœud, porteur de la stratégie. La seconde traite la simplification de la stratégie par une décomposition selon deux problématiques déjà connues de la littérature : l’hybridation de sources et la concurrence de clients. La troisième porte sur la sélection d’algorithmes novateurs ou existants, compatibles avec une cible temps réel, pour exécuter la stratégie. Enfin, la stratégie énergétique d’un camion frigorifique disposant d’une architecture énergétique hybride série est conçue par notre approche modulaire, et la faisabilité algorithmique est validée en simulation. / The energy systems describe a class of systems whose from structural and functional characteristics raise the problem of the energy distribution to satisfy the services in real time. The solution of this multi-objectives problem, namely energetic, is the energy management strategy, whose design is still an open problem. The solutions studied in this thesis are incorporated in the framework of an industrial partnership and particularly in those systemic design approaches. The first contribution is a methodology of modular and generic design of the energy management strategy, for the multi- clients and multi-sources systems. It defines two types of functional elements: the clients and the sources, interacting through a node, which is the carrier of thestrategy. The second contribution deals with thegeneric formulation of the strategy and itssimplification by means of decomposition in accordance with two problems: the hybridization of sources and the competition of clients, which a real ready known in the literature. The third contribution is partial to the selection of innovative or existing algorithms, which are compatible with a real-time target to execute the strategy. Finally, the energy strategy of a refrigerated truck with a hybrid energy architecture is designed by the proposed modular approach, and the algorithm feasibility is validated by the simulation.

While 3.3 billion people flew worldwide in 2014 a large number of these were from developed countries. It is emerging countries which offer the greatest potential for future air traffic growth, with forecasts suggesting that 7.3 billion people will fly by 2034. The greatest proportion of this traffic will be in the Asia-Pacific region where there is already high low-cost carrier penetration. Given increasing price-based competition within short-haul markets, there are many significant challenges in terms of how Asian network airlines respond to LCC competition, and a popular response is the use of low-cost subsidiaries. Thus, the aims of this research are to establish the sources of competitive advantage of Asian airlines generally, and to examine the competitive responses of Asian network airlines and the strategic capabilities of them in competing with low-cost carriers, with a particular focus upon the use of low-cost subsidiaries. This research is underpinned with competitive advantage theory, particularly the resource-based view which concerns the internal environment of firms where each firm possesses a collection of unique resources and capabilities that provide the foundation for competitive strategy. For this research, data were collected from 49 senior airline management personnel using questionnaire surveys, resource surveys, and semi-structured interviews. The data were then analysed using VRIN analysis, the importance and difficulty of 37 competitive responses, strategic capability analysis, and the product and organisational architecture model. The results found that both a strong strategy and stable leadership are crucial. The strategies of Asian network airlines must be flexible to respond appropriately to competitive threats as they materialise, with this responsiveness contributing to the attainment of competitive advantage. Out of an analysed 36 intangible resources, the top resources for competitive advantage and responding to competitive threats for Asian airlines generally are slots, brand, and product and service reputation, with the importance of these based more on being hard to copy than valuable. Each analysed airline business model has a relatively distinct core bundle of intangible resources which explains the internal sources of their competitive advantage. The need for Asian network airlines to strengthen their competitive advantage and their ability to compete is because low-cost carriers impact them in many ways, most notably through a reduction in market share and reduced yields given the key motivation of customers within short-haul markets and economy class is now price and value-for-money. Asian network airlines are most likely to respond to low-cost carriers if they focus upon their core markets, grow their market share, and target the core higher-yielding passengers on which network airlines rely. In such instances, Asian network airlines should respond by focusing more on their brands and meeting the needs of their core targeted market segments. There is a strong positive correlation between profit margin and the strategic capability to compete with low-cost carriers. Yet, Asian network airlines have relatively weak capabilities overall. While Vietnam Airlines, Malaysia Airlines, and Garuda Indonesia are reasonably well placed to compete, network airlines from Northeast Asia, in particular, must strengthen their capabilities especially as Japan, China, and Taiwan are witnessing fast low-cost carrier growth. However, the possession of a strong capability does not mean it is fully or properly leveraged. To compete more effectively with low-cost carriers, the most important competitive responses, based upon analysis of 37 responses, are the ability of management to quickly introduce changes, leveraging brand strength, and increasing aircraft utilisation. Based on the relationship between the importance and difficulty of responses, the most crucial responses for competitive advantage of Asian network airlines are reducing costs to within 30% of LCCs and increasing aircraft utilisation. If achieved, these should lead to meaningful sustained advantage. Low-cost subsidiaries are easier to implement than for network airlines to significantly reduce costs, change to one fleet, or reduce the use of direct distribution, which may explain their popularity within Asia and them being a borderline very essential competitive response. For network airlines, low-cost subsidiaries are a more effective way to compete with low-cost carriers, to participate in the growth of the budget segment, a means of operating uneconomic routes, and to remove unprofitable customers. Network airlines can then focus upon their core market segments and their core competencies. However, their creation is reactive and not proactive which undermines their effectiveness, likewise that low-cost subsidiaries suffer from poor profitability, higher costs, and much smaller size and scale than their key low-cost competitors. This research recommends that Asian network airlines strengthen their existing and primary sources of competitive advantage while pursuing new sources of advantage. While the strategic capabilities of Asian network airlines have strengthened over time, it is essential that they are further strengthened and fully acted upon given increasing competitiveness. The use of low-cost subsidiaries will continue, but it is crucial for themselves and their parent network airlines that they improve their ability to compete and thereby their performance.

The thesis deals with the strategic cost management (SCM) highlighting particular approaches and their possible synergies. In the beginning, it depicts actual state of this field of research and presents areas related to the SCM including strategic management and business strategies. The main part of the thesis deals with an analysis of the existing three lines of research. A special emphasis is given to the information support of the decision-making process. In order to analyse these approaches the thesis includes selected tools that should define and characterize their requirements. Process-based line includes an examination of Activity Based Costing/Management (ABC/M) model. Product-based line is covered by a calculation of the Life Cycle Costing (LCC). Responsibility-based line aims on the two main pillars of the approach, which are the organisational structure and the performance measurement system. Balanced Scorecard (BSC) model is then used as an example of a complex performance measurement system. In the end, the thesis analyses current state of the managerial accounting and it sums up contemporary trends and influences in the field. Finally, it identifies the main shift towards a managerial accounting that uses various lines of research that together form an efficient synergy that empowers the long-term growth of the company.

Idrottssektorn är inte vad den en gång i tiden varit, kommersialiseringen och professionaliseringen har medfört ett ökat resurskrav på idrottssektorn. Idrottsföreningar och individuella idrottare måste idag arbeta för att bygga upp ett starkt varumärke för att införskaffa sig de resurser som krävs för att bedriva den önskade idrotten. Med hjälp av digitaliseringen har det öppnats upp nya möjligheter och utmaningar för att marknadsföra sig och sociala medier har blivit ett av de viktigaste verktygen inom marknadsföring.   Syftet med denna studie är att öka kunskapen om hur en individuell idrottare kan arbeta för att bygga upp ett personligt varumärke och på vilket sätt idrottaren i fråga kan använda sig av Instagram som verktyg. För att undersöka detta har vi genomfört åtta intervjuer med professionella individuella idrottare för att sedan analysera svaren mot befintlig teori.   Vår studie fokuserar på Instagram och det vi kan se men våran studie är att det finns tre nyckelfaktorer som individuella idrottare bör arbeta med för att bygga upp det personliga varumärket med hjälp av Instagram. De faktorerna är att skapa en stark identitet, vara en attraktiv samarbetspartner och skapa en relation till sina följare.   Bidraget studien har gett är en ökad kunskap för hur professionella individuella idrottare arbetar med sociala medier för att bygga upp det personliga varumärket på sociala medier för individuella idrottare. Avslutningsvis kan vi konstatera att det finns stora marknadsförings möjligheter genom Instagram. / The sport sector is not what it once was, commercialization and professionalism has resulted with higher economic demands on the sport sector. Today Athletic clubs and individual athletes have to work on a strong brand building to attract the needed resources for competitive performance. Digitalization and social media opened the new opportunities for the personal brand building.     The purpose with this study is to discuss an individual athlete personal brand building using Instagram as a tool. Eight interviews with professional individual athletes were conducted; the empirical material was thematically analyzed according to existing theories. As result, three key factors of athletes´ personal brand building were identified, such as: (1) a strong identity, (2) a good cooperative partner, and (3) a relationship with followers.   The study contributes to the knowledge on the personal brand building in social media, and in Instagram particular, as a platform with biggest marketing opportunities for professional individual athletes.

The doctoral thesis deals with the possibilities of utilizing value management and controlling methods and instruments in medical facilities with the purpose of economical, effective and efficient use of disposable resources of these organisations. The reason why this topic was chosen is endeavour to prove that the controlling system can be implemented in medical facilities and thus effectiveness of financial management in these organisations increased. The aim of the thesis is to analyse main problems and currently value management and controlling methods and instruments use in medical facilities and based on this analysis identify suitable value management and controlling methods usable management system framework of medical facility. The thesis based on the utility functions analysis of the most important actors of the health services market evaluates the potential growth of efficiency of these services introducing the Diagnosis Related Groups system of Financing and using theoretical model of this market. In consequence questionnaire survey analysis currently praxis of medical facilities management in Czech Republic compared with corporate sector and identifies possibilities of value management and controlling application in medical facilities. Currently is identified suitable costs calculation and management instrument for medical facilities in the framework of ABC/M, whereas planning and controlling process is projected in the framework of ABC/M using original mathematical methods for complex in-house price accounting and complex in-house process prices cost calculations based on for this purpose key usage of linear algebra tools for business economy as tool for mathematical model creation, which makes possible the fair description of firm in-house cost flow without any approximations and simplifications. This tool provides for practice important analytical comfort and essentially makes the scale of econometrical tools longer in the field of business management. In the case study is presented costs and calculations model of medical facility based on Activity Based Costing principles inclusive integrative suggestion of usage comprehensive system of the financial management based on advantages offered by the model of business cost flow listed above in framework of executive information system. Contribution of the doctoral thesis for theory and its contribution for further development of medical facilities management and managerial practice are emphasized in the end part thesis.