This dissertation is structured around three original studies that offer unique insights into the challenges of change in business-to-business markets. All three studies share as an important starting point that firms rely on other firms to achieve strategic flexibility in volatile business environments. This means that firms source critical resources from business relationships in order to reduce long-term investments in times of change. From this perspective, firms' competitive advantages cross the boundaries of the firm and are embedded in their business partner networks. Thus, firms' business relationships and networks have become an important locus of organizational change in order to respond to turbulence in firms' business environments. Study one of this dissertation recognizes the importance of supplier relationships as a mechanism to react to changing business environments. The article focuses on the dynamic capabilities that enable firms to structurally reconfigure their supplier portfolios or supply networks in order to access necessary resources. The framework of relationship management capabilities introduced, is structured around three important sub-dimensions: relationship initiation, development, and ending capabilities, which collectively enable a firm to manage the reconfiguration of resource portfolios accessed via supplier relationships. The key implication for management relates to thinking beyond firms' established supply chains in times of change. While to a certain degree change can be absorbed within firms' existing supply chains, there might be a need to be 'agile', i.e. search for other suppliers who are better suited to more efficiently and effectively address such changes affecting firm competitiveness in the long run. While study one highlights the importance of firms' agility in adapting their supply chains in response to changes in their business environment, study two of this dissertation, although with a focus on the demand side of the business model, addresses the managerial challenges associated with such an agile adaptation process. Study two conceptualizes a framework for business model change and provides managers guidance to approach business model redesign. In particular, study two focuses on service business models and introduces the concepts of service infusion and defusion as important processes of business model redesign. The service infusion and defusion framework provides a pragmatic and systematic approach to understanding the nature of the business model change that companies have to manage, as well as linking these changes with knowledge creation and transfer processes. These are shown to be key for successfully managing such a business model redesign. While studies one and two assume strategy and its implementation to be key to a successful response to changes in firms' business environment, study three draws attention to the difficulties of arriving at such an appropriate or fitting response strategy in the first place, given the available information. In particular, this study examines the link between sensing changes in firms' business environments and managerial decision making in the form of strategy choice. Thereby, the study shows that strategy change causes disruptions, which eventually affect firm performance. This effect is compounded with increasing sensitivity to change as well as increasing number of factors that trigger change, and thus impairs the long term benefits of such strategy change. Thus, the effectiveness of strategy or business model changes and their implementation is inevitably contingent on distinguishing key signals from noise that disturb or misguide firms' strategic decisions.

Globalisation and competition from low-cost countries has pushed manufacturing firms towards offering services to remain competitive. However, increasing the service orientation of a manufacturing firm to find new ways of value (co-)creation has presented several challenges, such as the fact that services do not provide the expected revenues, and resistance from both the sales force and from customers towards services. The aim of this thesis is to understand challenges linked to increasing service orientation in manufacturing firms, by means of goods and service business logics. The thesis emphasises the three dimensions of business logics – value perspective, service business strategy, and service offering – and studies them empirically in service divisions in the pulp and paper industry and in the automotive industry. The findings show that firms with inconsistency between the three dimensions face certain challenges. Most often, the firms have a value perspective of goods business logic, but a service business strategy and a service offering of service business logic. Therefore, the most important and most difficult challenge to overcome in order to increase a manufacturing firm’s service orientation is the employees’ value perspective. Three service manoeuvres were key to overcoming this challenge: changing employees’ mind-sets, starting to value services, and separating products and services. Although separating products and services could be assessed as a service manoeuvre consistent with goods business logic, it facilitated an increased service orientation. The fact that goods business logic manoeuvres led to a higher degree of service orientation, whereas service business logic manoeuvres did not always do so, is discussed as a service orientation paradox.

Det behövs mer databaserade beslut av företag för att konkurrera på marknaden, vilket har bidragit till att business intelligence har gått från att användas på strategisk nivå till att även användas på en mer operativ nivå. Detta har medfört att behovet av analys och beslutsunderlag har vuxit hos ett större antal anställda som har resulterat i att IT-avdelningen i verksamheter blir en flaskhals. I takt med att behovet av BI har vuxit har begreppet self-service kommit, som innebär att användare själva ska kunna ta fram sina beslutsunderlag. Att införa self-service BI innebär dock en del utmaningar, och många av verksamheterna som har infört det blev missnöjda med resultatet. Det största hindret har visat sig vara användarna och det oväntade faktum att det krävs mer utbildning än förväntat. Därför är syftet med den här studien att underlätta införande av SSBI genom att undersöka hur användarrelaterade utmaningar kan hanteras vid införande av SSBI. För att besvara frågeställningen har sex stycken intervjuer genomförts på ett anonymt företag med respondenter som på olika sätt har en koppling till införande av SSBI. Resultatet av studien är en modell över de användarrelaterade utmaningarna vid införande av SSBI och de i detta arbete identifierade rekommendationerna för hur de kan hanteras. Genom att använda sig av dessa utmaningar vid införande av SSBI kan verksamheter ge användarna goda förutsättningar, vilket ökar möjligheten att införa ett lyckat och hållbart SSBI.

Bakgrund: Finansiella rapporter har en betydande roll på marknaden och kan se olika ut beroende på incitament bakom redovisningsval. Företag kan bland annat påverka intäkterna beroende på incitament. Detta såg man i företaget Enron som försökte möta förväntningar genom att tidigarelägga intäkterna som gjorde att de gick i konkurs. Intäktsredovisningen kan ses som komplext eftersom det är en bedömningsfråga. Ytterligare exempel är företaget Prosolvia som redovisa intäkterna fel vilket även gjorde att de gick i konkurs. Syfte: Studiens syfte är att studera hur tjänsteföretag som använder K3 redovisar sina intäkter och de bakomliggande orsakerna till redovisningsvalen. I studien kommer det även göras en jämförelse mellan onoterade tjänsteföretags intäktsredovisning. Metod: Studien har utförts genom en kvalitativ metod med ett deduktivt synsätt. Empiriska data utgörs av primärdata som har inhämtats genom semistrukturerade intervjuer. Slutsats: Studien kom fram till att K3 tjänsteföretags intäktsredovisning påverkas av egenintresse, legitimitet och förväntningar från intressenter samt samhället. Studiens resultat visar även att det finns skillnad mellan företagens val av metod och konton vid intäktsredovisningen. / Introduction: Financial reports have a significant role in the market and may differ depending on the incentive for accounting choices. Incentives may influence how companies recognize revenue. This was seen in the company Enron who tried to meet expectations by bringing forward earnings that led to bankruptcy. The revenue recognition can be seen as complex because it is a question of assessments. Another example is the company Prosolvia that reported the incomes wrong, which also caused them to go bankrupt. Purpose: The purpose of the study is to study how service companies using K3 report their income and the underlying causes of the accounting choice. The study will also make a comparison between the listed companies revenue recognition. ends K3 reports their revenues and the underlying causes of the accounting choice. The study will also make a comparison between the listed companies revenue recognition. Method: The study has been conducted through a qualitative method with a deductive approach. The empirical data consists of primary data obtained through semi-structured interviews. Conclusion: The study found that the revenue recognition of K3 services companies´ is affected by self-interest, legitimacy and expectations from stakeholders as well as society. The results of the study also show that there is a difference between the companies’ choice of method and accounts in the revenue recognition.

The aim of the thesis is to propose a methodology of creating a business plan using the principles and methods of strategic management and marketing, to analyze market conditions in selected sector and draft the business plan based on obtained informations. Major part of the work is devoted to the study of theoretical knowledge of the business plan issue where are clarified the concepts of business, business plan and its structure. Individual data are obtained from technical literature and Internet sources. The practical part is focused on writing a business plan itself. It focuses on the areas of methodology of formation of a business plan, market analysis and business plan draft.

Business intelligence (BI) is an umbrella term used to describe the applications,infrastructure and tools, and best practices which organizations canuse to analyze information in order to improve and optimize decisions andorganizational performance. In the later years a new trend has emerged inthe area of BI namely, Self-Service Business Intelligence. The purpose ofSelf-Service BI is to empower the users by allowing users to create reportsand analyze data without support of the IT department. This thesis have tested and evaluated Microsoft's new Self-Service BI toolsuite, Power BI, through a case study in a large organization. The mainpurpose was not only to conclude if it is possible to implement a completeSelf-Service BI solution in a large organization, but also examine which partsof the Business Intelligence architecture are most suitable for implementingPower BI. The result have shown that Power BI and Self-Service BI tools can't meetthe back-end requirements of a large organization and therefore it is not asuitable or functional solution. However, the front-end applications and bestpractises of Power BI and Self-Service BI are suitable for a large business.They support the users needs and empowers the users create better andmore powerful analysis.

The first aim of this thesis is map the Microsoft development tools for business intelligence systems. This goal devide the tools for develop BI into two groups: tools for traditional BI systems and tools for self-service BI systems. The second aim of this thesis is a critical evaluation of approaches based on the criteria and scenarios focuse on selected business areas. This thesis answers the question if some of the approaches is a better solution for business intelligence systems, or whether one approach is more suitable for business intelligence solutions to some business areas.

This thesis deals with the Microsoft's self-service business intelligence tools and it's used for eCommerce. The main goal of this work is to analyze and design metrics and applications for effective management of eCommerce using PowerPivot and Power View. Metrics are based on balanced scorecard approach and applications are based on MBI reference model. This thesis is supposed to help eCommerce managers and administrators to implement a custom self-service business intelligence solution.

The main goal of this diploma thesis, which focuses on analysis and implementation of dashboards, is to build a task describing the process of creating a business dashboard. Partial goals of work are identification of benefits after successful dashboard implementation, identification of typical dashboard user and a discovery of possible creation inefficiency causes while creating dashboards. Next fundamental goal is also to extend the referential model of Management of Business Informatics (MBI), to which also responds the structure of this diploma thesis. Defined goals of this thesis are reached by using the combination of a theoretical principles orient to mostly abroad specialist literature and practical experiences. This thesis is structured to three parts. The first is defined the term dashboard, and also his historical connections, positive effects resulting his success implementation and a fully relation to the management of business efficiency. The second part deals with three categories of dashboards structured by their utilizing. There is a description of summary definition, effect and advantages resulting successful implementation and possible problems related with their realisation, by every category. The third part contained the task Creating of a dashboard. This task is created a set of relatively linked steps, which is necessary to follow for successful creating of a dashboard. Each of these steps contains a practical example for increasing of its objectivity. As a component of this part is used an application of MS PowerPivot.

This master thesis is devoted to a design for methodology of BI projects in QlikView. The main aim is to propose a recommended procedure solutions reflecting the strengths and weaknesses in the development of QlikView applications. Accompanying chapter to the discussed issue is a chapter Business Intelligence which explains the principles, characteristics and reasons for implementation in companies. Part of defining the differences between traditional and self-service solutions serves as a theoretical basis for understanding the increasing attractiveness of self-service solutions and environment of the proposed methodology. The next chapter presents the company Qlik as a market leader in BI and the owner of QlikView. The reasons for its establishment, subsequent development and actual vision are listed to create a comprehensive view of the environment where the described product was created. Along with the chapter focusing on characteristics and main advantages of QlikView a knowledge base is established for the implementation of proposed methodology. Crucial chapter of this thesis is based on the author's experience gained while implementing QlikView projects. The proposed methodology is based on the description of each phase, its activities, inputs and outputs and its concrete application in a demo environment for the area of receivables in manufacturing company. The key contribution of the author is pointing out potential problems during development or warning about critical parts or providing appropriate recommendations and benefits of the proposed procedures. The designed methodology can serve as a useful guide for self-service projects implemented the QlikView environment.