二十一世紀初的經濟不景氣橫掃了全球的DRAM製造產業，讓全世界的DRAM製造產商大賠了120億美金，國內廠商受傷尤其嚴重，甚至發生公司債之債務不履行事件，國內廠商岌岌可危。本論文主要係以案例探討之方式，研究國內DRAM製造廠商之經營模式、產業特性與風險管理問題，尤其在面對國際間產業劇烈之競爭下，國內之DRAM製造商的經營條件比國際大廠更為艱困，例如：金融環境、政府支援程度、生產規模、技術自主問題等與國外廠商皆有一段差距，因此在經營上所面對之風險與其他國家製造商相較，其實更為險峻。 / 本文以案例公司發生公司債之債務不履行事件為切入點，深入地了解一家在本國企業中屬於中大型企業之DRAM製造公司，為何會有債務不履行之情況發生？其近因似為案例公司在財務上過度倚賴公司債為籌資工具，且公司債之到期或轉換公司債之履約期間過於密集，以致產生流動性問題，然而其遠因乃在於DRAM產品價格快速的滑落，廠商缺乏適當的風險管理工具及機制以應付DRAM之價格風險。DRAM產品為成本競爭導向之標準產品，成本競爭來自於生產良率、製程微縮與新建更大尺寸廠房，當每家廠商都競逐於經濟規模以降低成本時產業會變得不穩定而暴起暴落，在產品價格處於高點時，所有廠商將產能利用率(稼動率)推到最高，此時因產能稼動率高，因此平均每單位晶片之生產成本較低，所以廠商獲利頗豐，並可輕易自資本市場取得資金擴充產能；等到市場供過於求，產品價格下跌處於低點時，廠商只好減產以降低損失，在其他條件不變下，此時因產能稼動率低，因此平均每單位晶片之生產成本反而較產品價格好時還要高，產品價格下跌所帶來的巨額損失，對廠商的虧損有乘數效果，此時廠商在資本市場或銀行等間接金融市場都不容易籌措到資金，本文以案例公司所面對之風險管理問題，提供幾個避險之建議，其中包括金融業、政府等應該能夠扮演更積極的角色，創造共贏共榮的局面，並避免類似之事件再發生，此為本文最大之貢獻。

Anksčiau vadybininkai, spręsdami strateginius ir einamuosius įmonės veiklos klausimus, naudojosi finansine apskaita. Tačiau finansinės apskaitos dokumentai pateikia pernelyg apibendrintus duomenis apie įmonės veiklą ir neleidžia susieti daromų sprendimų gamybos bei pardavimų srityje su gaunamu veiklos rezultatu. Vadovui sprendimams priimti reikalingą informaciją teikia įvairūs šaltiniai. Pagrindinis iš jų – įmonėje įdiegta valdymo apskaitos sistema, kurioje sukaupti ir apdoroti duomenys pateikiami įmonės rengiamose vidaus ataskaitose. Valdymo apskaita yra specifinė kiekvienoje įmonėje, tačiau tam tikroms įmonių rūšims pagal dydį ir veiklą galima išskirti būdingus bendrus metodus bei taisykles. Lietuvoje vyrauja mažos ir vidutinės įmonės, tačiau lietuvių autorių (J. Mackevičius, 2003; A. Jurkštienė, 2002; I. Zabielavičienė, 2005; V. Jagminas, 2006 ir kt.), rašančių valdymo apskaitos klausimais, darbuose valdymo apskaitos sistemų bruožai yra nagrinėjami bendrai, nepabrėžiant, kurie iš jų tinkamiausi ir geriausiai pritaikomi mūsų šalies įmonėse. Taigi šiame darbe siekiama išskirti pagrindinius valdymo apskaitos sistemos bruožus vidutinio dydžio gamybinėje įmonėje. Tyrimo objektas – valdymo apskaita vidutinio dydžio gamybinėje įmonėje. Tyrimo tikslas – išnagrinėjus galimybes praktiškai taikyti valdymo apskaitos teorines nuostatas sudaryti optimalų valdymo apskaitos modelį efektyviam veiklos vykdymui vidutinio dydžio gamybinėje įmonėje. Tikslui pasiekti iškelti tokie svarbiausi... [toliau žr. visą tekstą] / Previously, in order to solve company’s strategic and current problems, managers were using financial accounting data. Unfortunately, financial accounting propose too general data, how company works, and does not allow to relate decisions in manufacturing and selling with the company’s work results. When the manager needs to make a decision, the information he gets from different sources. The main is – company’s management accounting, where stored and proceeded data are given in company’s internal reports. In every company management accounting has it‘s specifics, but according to company’s measures and activities you can separate general methods and rules. In Lithuania the most common are small and medium companies, unfortunately Lithuanian authors (J. Mackevičius, 2003; A. Jurkštienė, 2002; I. Zabielavičienė, 2005; V. Jagminas, 2006 ir kt.), who are writing about management accounting, review the main features of management accounting system in very general way and do not define witch of them is the most proper and adopted in Lithuanian companies. In this paper I will try to separate the main features of management accounting system in medium company. Research object – management accounting in medium manufacturing company. Purpose of research – to make an optimal management accounting model for effective development of medium manufacturing company, after opportunities to apply management accounting theoretical aspects were explored. The main goals: • to describe definition... [to full text]

The target of this thesis is to derermine the quality of the aluminium base alloy and size of aluminium plates used for mountain bike equipment. Furthermore the thesis assigns one provider of this material for Shaman Racing company. There were chosen methods of multicriteria evaluation of alternatives to fulfill the target. These methods are ORESTE, TOPSIS and ELECTRE I. The thesis also proves the possibilities of practical application of determined methods and analyzes possible problems that could occur during handling the input data and process of selecting the "best" alternative.

This thesis deals with process modeling respectively application specific modeling methodology developed by prof. Ing. Václav Řepa Csc. for the selected company active in manufacturing. The main objective and part of the thesis forms creation of process model. It's preceded by introductory description of the selected company and its global long-term goals set by management, SWOT analysis revealing strengths, weaknesses, opportunities and threats, on the basis of which is elaborated a strategy to exploit opportunities for the development of strengths. Before analyzing the processes and the design of process model Balanced Scorecard analysis is realized. Within its four perspectives, I propose and summarize the identified targets, along with their metrics, current and desired state. Further it's followed by process analysis and elaboration of process models to global (Eriksson-Penker model) and detailed (BPMN notation) level. Models have added the descriptive tables and description and main points of the design are summarized in the end. The main objective of work is followed by others, represented by the comparison of designed model and current situation in company, where is implemented quality management system ISO 9001:2000 (comparing similarities and differences, problems of quality system, etc.) and assessment of enviromental maturity of the company and its functioning from process perspective, using the knowledge model Michael Hammer PEMM (Process & Enterprise Maturity Model). Information obtained from the analysis and designs are put into context with each other to ensure consistency of whole design and my thesis and summarized in Chapter Conclusion.

International manufacturing companies are shipping goods worldwide, resulting in interorganizational freight transportation where customers, suppliers, and logistics partners are involved in the transportation processes. This interorganizational nature of freight transport emissions has made them difficult to address, as they can be seen as not being connected to only one single company’s decisions. With the relevancy, consciousness, and interest of going greener being on the rise on a global level, many studies have made a call for a wider perspective on how manufacturing companies can work with reducing Carbon Dioxide (CO2) emissions from transport related to their business. This thesis addresses that call, and the research purpose of this thesis is to explore how a manufacturing company can achieve continuous and controlled reduction of CO2 emissions from freight transport. This study develops a framework in support of decarbonizing freight transport at a manufacturing company, through the adapting of Green Supply Chain Management (GSCM) activities, enabled by Strategy and Management Control Systems (MCSs). In sum, it is explored how a manufacturing company can adapt GSCM activities for decarbonization of freight transport as part of a decarbonization strategy, that is implemented and sustained within the company through MCSs. This master thesis studies the case company Rosemount Tank Radar AB, a Sweden-based manufacturer of measurement instrumentation with high levels of export. To find the relevant strategy and management control concepts and theories, a literature study was first conducted. Based on this literature study, a case study of the company was then performed. Following the case study, case findings were analyzed and related to the concepts and theories found in the literature study, leading to the final framework. The framework constitutes the overall conclusion, and a mapping of the analysis on how manufacturing companies can reduce their CO2 emissions from freight transport through the approach based on GSCM, decarbonization strategy, and MCSs. The framework gathers identified decarbonization strategy scopes for greener transports found within the research field of GSCM and the case study. These decarbonization strategy scopes are then set in relation to the identified strategy and control management concepts and tools, that support efficient and tangible implementation of the decarbonization strategy. On a practical level, the framework developed in this thesis is suggested to bring a foundation for discussions among supply chain managers at manufacturing companies that are looking to define or redefine their decarbonization strategy in order make their freight transport greener. As the case study findings of this master thesis also proposes, greener supply chain transport practices can lead to cost savings and better customer experiences, in addition to reducing CO2 emissions.

The master's thesis is focused on economic evaluation of the company ABC s.r.o. The company operates in the manufacturing industry where it manufactures custom-made metal structures and other metal products. Using external analysis the author identified, opportunities and threats, based on internal analysis strengths and weaknesses of the company are identified. By identifying these facts Author has made suggestions and recommendations to improve this businesses performance.

The diploma thesis deals with the analysis of the current situation of the company in terms of automation and digitization of its production process and the subsequent de-sign of measures respecting the principles of lean manufacturing, which aim to help the company achieve its goals and gain a competitive advantage in the market. An integral part of this work is also the subsequent discussion of the conditions necessary for suc-cessful implementation, as well as discussion of the resulting risks and benefits of the proposed measures.

The diploma thesis deals with the analysis of business environment of the TOROLA design Ltd. On the basis of established information a concept and options for project execution of production and distribution of the electronic system for „Smart houses“ will be configured. This project will make extending the range of products and services possible the company and it will help to improve its financial situation.

This thesis is about information system assessment in Wistron company. There is assessed for which reason the system is utilized, what the weaknesses of system or implementation are and these are followed by the relevant proposals for improving the problematic areas. The theoretical part deals with information systems in general, process methodologies and company and information systems assessments methodologies. Then followed by project management and information strategies. The practical part proposes new information strategy and implementation of company information system.

The master´s thesis deals with organizational culture and its effect on efficiency of Kovomont Lindovský s.r.o. The objective of this Master´s thesis was analysis of Organizational Culture in manufacturing company, detrmination of recent state and suggestion of arrangement which leads to improvement of deficiencies within company strategy and productivity. Survey about recent state of organizational culture in this company was based on written inquiry and interviews.