This thesis is focused for accounting responsability, which purpose is capturing the responsibility of individual economic centers and evaluation of their performance. The work is divided into two parts. The theoretical part explains the basic concepts of responsibility accounting. The practical part is already focused on the application of responsibility accounting in selected company. First, it is characterized by the company and its line of business. Furthermore, it analyzes the organizational structure of the company, based on results together with the scope of business are proposed economic centers. Individual departments are compiled results of operations and established key performance indicators used to evaluate the performance of departments. The work could especially contribute to the eventual development of society.

The thesis contains analysis of organization and control structure of the agricultural enterprise and analysis of some logistics branches such as material-flow, manipulation with material, storing and relation between customers and suppliers. According to the realized analyses, arrangements are suggested to solve problems and to improve the contemporary situation in analyzed branches.

Made available in DSpace on 2016-03-15T19:30:49Z (GMT). No. of bitstreams: 1 Marcos Antonio Franklin.pdf: 2752727 bytes, checksum: 8af41632661f50bbd4a2dc89aa20bdd7 (MD5) Previous issue date: 2011-02-07 / Fundo Mackenzie de Pesquisa / This study examines how the organizational structure, mechanical or organic, and guidelines for exploitation and exploration of organizational knowledge can explain the innovations in technology research and development institutes (R & D),focused on products and services related to the Internet, software, hardware, telecommunications (Telecom), information technology (IT) and automation. This study aims to characterize and classify these institutes, according to the models and guidelines adopted at the organizational knowledge. For this, the research has two phases: the first one, a qualitative phase and the second a quantitative phase. The qualitative phase used a semistructured script in four case studies, two cases of national institutes, one private institute and the other a public one, and two private multinational institutes situated in Brazil. For data analysis, we adopt the content analysis, analysis of the dimensions and non-participant observation. Based on the findings of this phase, we carried out the quantitative phase, through the application of a questionnaire to the whole population of 44 R & D institutes, however, only 17 of those institutes respondend. This questionnaire is structured with closed question, and it had incorporated a set of assertions measures, using a Likert scale with seven points. Thie analysis presented is descriptive and it was supplemented with secondary data, by searching the website of these 17 institutes. Therefore, the analysis adopted the technique of data triangulation in order to obtain more reliable results. The results revealed a predominance of organic model in 19 of 21 of the institutes studied, using both steps. However, it appears that, despite the strong orientation towards the organic model, there are elements of the mechanical model: the ability to combine bureaucracy without loosing the necessary flexibility. Two of the institutes have not demonstrated the mechanical configuration combining ability, i.e., the base is the bureaucracy, standardization, formalization and specialization. Whereas guidelines for exploitation and exploration is possible to identify and conclude that the institutes tend to have guidelines for exploration, however, some institutes show focus on exploitation, such as the relative efficiency of the processes and standard work routines. Of the four propositions for this stage of the research institutes in 14 were confirmed and ratified the findings of the qualitative phase. Regarding the classification of the 21 institutes surveyed, it can be stated that the focus is mainly on services and products. With regard to the vocation of the institutes, eleven reveal themselves facing R & D and radical innovations and incremental. However, for nine of these institutes it is possible to affirm that the vocation is D, development. The contribution of this thesis for the academic point of view, reveals that when discussing the role of models of organizational structures and guidelines for exploration and exploitation in search of possible lag between theory and application. The contribution for the business standpoint is that to understand how these factors are fundamental to the development of innovation and competitiveness. It is assumed that these factors may have implications on the performance and the economic viability of the R & D Institutes, since innovation is its business. / Este estudo examina como a estrutura organizacional, mecânica ou orgânica, e as orientações para exploitation e exploration do conhecimento organizacional podem explicar as inovações em institutos de pesquisa e desenvolvimento (P&D) tecnológicos concentrados em serviços e produtos ligados à internet, software, hardware, telecomunicações (Telecom), tecnologia da informação (TI) e automação. Tem como objetivo caracterizar e classificar esses institutos, de acordo com os modelos e as orientações relativas ao conhecimento organizacional adotados. Para tanto, a pesquisa apresenta duas etapas: qualitativa e quantitativa. A etapa qualitativa foi conduzida com a utilização de quatro estudos de casos, sendo dois institutos nacionais, um privado e um público, e mais dois privados estrangeiros sediados no Brasil, mediante a utilização de um roteiro semiestruturado. Para análise dos dados, adota-se a análise de conteúdo, análise das dimensões e observação não-participante. Com base nos achados desta fase, realizou-se a etapa quantitativa, por meio da aplicação de um questionário em 17 institutos de P&D, cujo universo era de 44. Este questionário está estruturado fechado e incorporava um conjunto de assertivas mensuradas, segundo uma escala tipo Likert, com sete pontos. Esta análise é descritiva e complementada com dados secundários, por meio da pesquisa nos website dos institutos. Neste sentido, para as análises, é adotada a técnica da triangulação dos dados, visando à obtenção de maior fidedignidade nos resultados. Os resultados revelaram predominância do modelo orgânico em 19 de 21 dos institutos estudados, compreendendo as duas etapas. Contudo, verifica-se também que, apesar da forte orientação para o modelo orgânico, há elementos do modelo mecânico: revelam capacidade combinatória em utilizar a burocracia sem, no entanto, deixar de ser flexível. Dois dos institutos apresentam a configuração mecânica não demonstrando capacidade de combinação, isto é, a base é a burocracia, a padronização, a formalização e a especialização. Considerando as orientações para exploitation e exploration é possivel identificar e concluir que os institutos tendem a ter orientações para exploration, mas apresentam focos em exploitation, como é o caso de eficiência relativa aos processos e às rotinas de trabalho padronizados. As quatro proposições levantadas para esta etapa da pesquisa, foram confirmadas em 14 institutos e ratificadas nos achados da etapa qualitativa. Quanto à classificação dos 21 institutos pesquisados, pode-se afirmar que o foco de atuação é predominantemente em serviços e produtos. No que diz respeito à vocação dos institutos, onze se revelam voltados para P&D com inovações radicais e incrementais. Entretanto, em nove destes casos é possivel afirmar que a vocação é D, desenvolvimento. A contribuição desta tese se revela, do ponto de vista acadêmico, na discussão do papel dos modelos de estruturas organizacionais e de orientações para exploitation e exploration na busca de possíveis lacunas entre a teoria e a aplicação: do ponto de vista empresarial, destina-se ao entendimento de como esses fatores são fundamentais para o desenvolvimento da inovação e da competitividade. Supõe-se que estes possam ter implicações no desempenho e na viabilidade econômica dos Institutos de P&D, uma vez que inovação é o seu negócio.

The main aim of this thessis is to analyze the evolution of legal rules and structures of organization of public administration connected with social insurance between years 2004 - 2014. The first part of the thessis provides the intro of problem. The second part sumarises main crosspoints within the evolution of social insurance and sickness and pension insurance and its covering organization - Českou správu sociálního zabezpečení. The crucial changes are written down in surveillance tables. There are also mentioned changes in social benefits of passive policy of employment and evolution of Employment Department. These are also specified in surveilance tables. There are also analized: impact of legislative changes on amount of social benefits, administrative burden of byrocratic workers and total operating expenditures. These makroekonomics data are graphicaly pictured in the second part of the tessis. Crucial is the enumeration of changes that had real impact on the national economic.

Master´s thesis focuses on analysis of changes connected to companies growth. Company growth typically results in creation of specific departments and tasks segmentation, which may lead to the occurrence of communication problems and the need of functional coordination. In accord with these changes new management roles appear and the company organization scheme becomes a matter of rearrangement.

This thesis deals with problems building order in the building company. It served information about planning, project management and projects in the building company general. It explains the basic concepts and actions related to the problem. The main aim this thesis is described and analyzed the building order in the specific building company. This aim is paid to the second pars the thesis which is described the specific building order “The road I/35 Valašské Meziříči-Lešná, 2. stage” and the process of the company from the implementation of this order.

本研究共一冊，分為六章，十六節，約為七萬餘言，其中有一章為筆者現所從事的一 家大關係企業，另一家則為摯友所提供的寶貴資料以作為印證。（筆者按：所述的個 案為企業組織，是基於些許理由和看法請參閱緒論中所言）。其各章節大要如下： 第一章 緒論，分為二節：說明筆者的研究動機和幕僚的意涵所在。即始初幕僚組織 □的給人印象。 第二章 為對地位的基本認識，共分三節，從在組織中的地位含意和它與角色的關係 ，再分別說明中、西幕僚的緣起。第三節為伸言一個人在組織中所處的地位是否可以 相稱。 第三章 是種靜態面的分析。將幕僚的類型和功能，依組織的演變過程，逐一的說明 和講解，並給以圖表作更為詳盡的解釋。最後道出類型與功能是體和用的關係。彼此 之間會導致影響、互動。 第四章 再作一動態面的分析。從幕僚在組織中的運作情況給予詳述。尤其是與實作 人員的二者關係，將如何增進合作，解決衝突。筆者提出辦法與實際所見來謀求解答 。另外在幕僚間的關係也是不容忽視的，還有處於今日的環境系統下，幕僚要作何種 改變來自處。是一項值得注意的問題。 第五章 是個案探討，一從在經營管理手段上的改變造成了幕僚的地位改變為著眼點 ，另一則從為了要適合環境所求，立存社會組織中，而所作的結構調整，反映了在今 日的組織型態下，是以目標為主來調適，無所謂的二分法則。 第六章 結論，對幕僚在組織的發展旅程中，所付出的代價作一評述，並預估未來所 擔當的角色和整個組織系統所應持的看法與態度作一綜合性說明。

本研究主要採用文獻探討以及個案訪談作為主要的研究方法，先藉由文獻探討建立起論文整體之架構以及相關理論之說明定義所需探討之研究變項，之後再透過台灣半導體標竿企業的製程研發專案訪談加以實證。本研究以研究「專案類型」、「技術知識特質」、與「組織架構特質」對「製程開發的創新活動」的關聯關係來探討台灣半導體製程的研發活動過程並說明所觀察現象的具體意義。另外，並透過研究不同性質的專案來觀察與客戶間的互動關係並說明所觀察到現象以及背後的思考邏輯，進而可得到以下初步之研究結論： 一、製程研發專案的技術與知識特質 1. 不同類型專案中，製程合併型程度越高的專案，其技術知識的內隱性較低、多元性較低、標準化程度較高、路徑相依程度較高。而製程技術標準化與相依度會影響專案成員在研發過程所採取的實驗條件設定的方式，進而在實驗開發階段會影響內隱度。 2. 全新元件的開發可分為兩個層次；第一、元件架構的確立。第二、製造流程的確立。 二、製程研發的團隊組成與研發活動 1. 專案組織架構隨專案類型差異而有明顯差異。製程合併型的專案一般為廠級的開發專案，傾向以「輕型團隊」之方式運作﹔而高度創新的製程研發專案傾向以「重型團隊」之方式運作。 2. 技術知識內隱程度愈高，多元程度程度愈高者愈傾向以試製實驗來共同解決問題。 3. 專案的知識內隱程度愈高越需外部知識的來源；製程研發專案的技術知識的內隱性、多元程度愈高，使用者參與程度愈傾向「共同開發」。 三、組織結構與知識的分享平台 1. 為蓄積、分享重要的技術資訊，成立正式組織統籌規劃高壓製程的研發，並於每季邀集各廠提供相關製程經驗分享。研發經驗會藉由團隊的研發過程與分享制度的建立，進行不同型式的知識轉移。 2. 研發專案團隊內的知識分享機制隨著機密程度不同而有所限制。 四、其他發現 1. 不同產品類別、背景客戶的電路設計習慣不一，可藉適當電路設計於開發時期找出元件的弱點。IDM廠對資料要求度較高，設計師習慣所有的文件資料都具備後才開始設計。 2. 使用者的參與製程開發，可讓新製程依使用者的習慣調整。對製程了解越深入的設計公司，其電路設計越游走合法邊緣。 / This thesis adopts reference and case study as the main research approach. It sets up the thesis whole structure by reference and relevant theories to define the factors. Afterward, to demonstrate the thesis structure by interview three projects about IC manufacture process developing of the company, which is the benchmark semiconductor company in Taiwan. This thesis attempts to take an exploratory study of the relationship between characteristics of project type, characteristics of technological knowledge, characteristics of organization structure, and innovation actitity in process developing on that company in Taiwan. In addition, through the case study, to observe the relationship with customer to explain the phenomenon and thinking in different case.There are primary figures found in the thesis： 1. The characteristics of technological knowledge in process developing projector. a. In different kinds of process developing projects, the combinative multi-process project with low degree in tacit knowledge and pluralism, but with higher degree in standardized and route- interdependence. The degree in process standardized and route- interdependence would influence the experiment condition, which would effects the degree of tacit knowledge in experiment period. b. The development of new device can be divided into two levels: First, the establishment of the device structure. Second, the establishment of the process flow. 2. The developing team make-up and developing activity a. The organization structure has obvious differences in different project type. The combinative multi-process project inclined to with the way operation of ' the light-duty group '; the research and develop with high innovation inclined to with the way operation of ' the heavy-duty group '. b. The projector with high degrree in tacit knowledge and pluralism inclined to solving the problem by the trial-producing experiment. c. Degree of technology diversity determines degree of user engagement in development. Projects with high degree of technology diversity tend to engage user in the joint development mode. Projects with low degree of technology diversity tend to engage user in the “Offering Mode”. 3. Organization structure and the sharing platform of knowledge a. It should build an official organization structure to overall planning developing projectors for knowledge accumulataion and sharing. b. The develipong experiment would be transferred in different type by sharing system building and organization set-up. c. The knowledge sharing of research and develop has limitation in different secret degree. 4. Others a. Different product classification, background of customers has different design style. Could make use of proper circuit design to find out the weakness of device. b. IDM factory require high quality documatation support. Designer used to design afeter all documentation ready, c. The new process could be adjusted according to user’s design style if he participates in the developing project. d. More understanding in process, the circuit design might violade the design rule.

<p>Идеја рада је да се, релативно новом методом операционих истраживања, односно, методом Анализе обавијања података или ДЕА методом одреди ефикасност државних средњих машинских техничких школа (ДСМТШ). С тим у вези су објашњени основни појмови који се односе на: организацију, структуру организације, менаџмент знања, мерење ефикасности и ефективности организационих система, затим појам непрофитних организацијa, где је акценат стављен на школе и начин њиховог функционисања. Промене у било којој сфери људског деловања носе са собом одређене ризике али и побољшања и унапређења. Промене у образовном систему су посебно осетљиве, јер се евентуалне грешке у образовању рефлектују са извесним закашњењима која могу бити крајње непожељна, пошто је потребно одређено време да образовани кадрови заузму своје место у привреди и друштву једне земље. Општепозната је ствар да се богатство једне нације, између осталог, цени и кроз образовне ресурсе којима та земља располаже. Настојање у раду је било да се употребом ДЕА методе пронађу решења која би унапредила рад и ефикасност средњих школа, како машинских (и осталих стручних школа) тако и гимназија. ДЕА метода за неефикасне јединице (школе) идентификује узорне јединице (школе), које би са улазима/излазима посматране јединице (школе) биле ефикасне. ДЕА метода<br />проналази начине како да неефикасне школе постану ефикасне а ефикасне школе<br />како да постану још ефикасније. Респектујући сазнања која се односе на област<br />операционих истраживања, нарочито у подручју деловања непрофитних организација као што су школе, може се закључити да је у истраживањима 1994/1998. године и 2004/2008. године дошло до значајног напретка у постигнућима ученика у учењу.<br />&nbsp;</p> / <p>Ideja rada je da se, relativno novom metodom operacionih istraživanja, odnosno, metodom Analize obavijanja podataka ili DEA metodom odredi efikasnost državnih srednjih mašinskih tehničkih škola (DSMTŠ). S tim u vezi su objašnjeni osnovni pojmovi koji se odnose na: organizaciju, strukturu organizacije, menadžment znanja, merenje efikasnosti i efektivnosti organizacionih sistema, zatim pojam neprofitnih organizacija, gde je akcenat stavljen na škole i način njihovog funkcionisanja. Promene u bilo kojoj sferi ljudskog delovanja nose sa sobom određene rizike ali i poboljšanja i unapređenja. Promene u obrazovnom sistemu su posebno osetljive, jer se eventualne greške u obrazovanju reflektuju sa izvesnim zakašnjenjima koja mogu biti krajnje nepoželjna, pošto je potrebno određeno vreme da obrazovani kadrovi zauzmu svoje mesto u privredi i društvu jedne zemlje. Opštepoznata je stvar da se bogatstvo jedne nacije, između ostalog, ceni i kroz obrazovne resurse kojima ta zemlja raspolaže. Nastojanje u radu je bilo da se upotrebom DEA metode pronađu rešenja koja bi unapredila rad i efikasnost srednjih škola, kako mašinskih (i ostalih stručnih škola) tako i gimnazija. DEA metoda za neefikasne jedinice (škole) identifikuje uzorne jedinice (škole), koje bi sa ulazima/izlazima posmatrane jedinice (škole) bile efikasne. DEA metoda<br />pronalazi načine kako da neefikasne škole postanu efikasne a efikasne škole<br />kako da postanu još efikasnije. Respektujući saznanja koja se odnose na oblast<br />operacionih istraživanja, naročito u području delovanja neprofitnih organizacija kao što su škole, može se zaključiti da je u istraživanjima 1994/1998. godine i 2004/2008. godine došlo do značajnog napretka u postignućima učenika u učenju.<br />&nbsp;</p> / <p>The idea of the thesis is to determine the effectiveness of state technical schools using a relatively new research method called Data Envelopment Analysis Method or DEA. In relation to that are explained the basic terms connected with: organization, organization structure, management of knowledge, measuring of efficacy and effectiveness of organization systems, then the term of non &ndash; profit organizations, where schools and the way they function are stressed. Changes in any sphere of human activity carry with them certain risks but also improvement and promotion. Changes in the educational systems are specifically delicate because possible mistakes in education are reflected with certain delay which can be extremely undesirable since a certain amount of time is necessary for the trained stuff to occupy their place in the economy and society of a country. It is universally acknowledged that the wealth of a nation is, among other thing, valued trough its educational resources. The purpose of this thesis is to, using the DEA method, find solutions which will improve the work and effectiveness of secondary schools, technical as well as others, and grammar schools. DEA method helps inefficient units (schools) identify exemplary unit (school) which will provide them with the necessary inputs/outputs to make them efficient. DEA method finds ways to make ineffective school effective and effective schools even more effective. Acknowledging the information on operation<br />research, especially in the field of the activities of non &ndash; profit organizations such as<br />schools, it can be concluded that the research conducted from 1994 till 1998 and from 2004 till 2008 show a considerable progress in the student achievement in learning.</p>

Den svenska andrahandsmarknaden har under senare år växt sig allt starkare. Förklaringarna till det fenomenet är bl.a. den rådande miljödebatten och konsumenters nya medvetenhet till deras konsumtionsbeteende. Konsumenten har i dag ett behov att ha en individualistisk stil, vilket kan vara en anledning till secondhand-branschens nyvunna trendstatus och snabba expansion. Lågkonjunkturen, som drabbade Sverige 2008, kan även vara en anledning till den expanderande marknaden. Secondhand-branschen domineras av två olika typer av verksamheter, de ideella och de vinstdrivande secondhand-företagen. De två verksamheterna har olika syften som konsumenten kanske inte alltid uppmärksammar när han/hon väljer att handla andrahandskläder.Vårt syfte med studien är att jämföra ett ideellt och ett vinstdrivande secondhand-företags interna arbeten, samt analysera likheter och skillnader företagen emellan. Vi har valt att analysera företaget Myrorna, som får representera den ideella secondhand-verksamheten och företaget Beyond Retro som får representera den vinstdrivande secondhand-verksamheten. Vi avgränsar oss till företagens interna arbete samt den svenska secondhand-marknaden.Vi har genomfört en jämförande studie mellan två fallföretag och vi har strategiskt valt ut tre respondenter från företagen. Vi genomförde två personliga intervjuer samt en mailintervju. Information samlades även in genom företagens hemsida, litteratur samt artiklar.Våra teorier är byggda på de funktioner som vanligtvis bedrivs inom ett företags interna arbete. Det finns dock ett undantag gällande teorierna som kallas för ”reverse logistics” som inte är lika vanlig. Teorin handlar om att man återanvänder eller återvinner produkter och placerar dem i en ny värdekedja. Övriga teorier kopplas till företagens inköpsprocess, prissättningsstrategi, organisationsuppbyggnad samt marknadsförings- och varumärkesstrategi.Vi har sammanställt vår information om företagen genom att först skriva en allmän beskrivning om respektive företag. Vi delar sedan upp informationen om deras interna arbete i fyra underrubriker – organisationsstruktur, butiker och insamlingsprocess, prissättningsstrategi samt marknadsföring.I resultatet har vi diskuterat ett antal likheter och skillnader inom företagens interna arbete. T.ex. olikheterna i deras organisationsstruktur, vilket mestadels beror på företagens storleksskillnader. Beyond Retro använder sig av en klassisk inköpsprocess och Myrorna får in sina varor genom gåvor från allmänheten. Beyond retro kan ta ut högre priser genom sina produkter p.g.a. en högre budget och mer specialiserad personal. Myrorna lägger dock mer fokus på att hitta dyrare second handplagg och har därför höjt priserna på sina produkter. Inom marknadsföringen har Myrorna en bred kommunikation ut till kunden och Beyond Retro använder sig av en mer avsmalnad och inriktad kommunikation till konsumenten.