The Study on staging strategy of global operational center- a L company Case Abstract Taiwan has his own competitive advantages geographical features among countries. With changes of competitive factors and differences development patterns, it becomes a critical issue what roles the global operational center should play and his strategic deployments in the internationalization process are getting an important subject. Hence, the thesis is going to analyze how the small & middle enterprise in Taiwan plays internationally with global perspective instead of focusing on interaction between China and Taiwan. The case study method was employed in this thesis with the theory models Barlett & Goshal¡]1989¡^proposed in 1989 to study how the electronic company has been developing internationally. Observation is the sources of first-hand data with notes being kept as references. Meanwhile, secondary data is also majority of data sources. Based on analyzed data, I conclude as the followings, 1. As for SMD packaging materials, the global operational center is becoming as a transnational company from current international ones. However, SMT equipments, the head quarter will become as a global company from currently trading mode. 2. There is a different repurchase cycle between both of SMD packaging materials & SMT equipments. Therefore, the requirements on abilities of local response and flexibility are different as well. The repurchase cycle determined how they interact and resources allocation between head quarter and subsidiaries. 3. In the process of diversification, different product lines have different management terms. For example, the products with characteristics of highly customerizd and shorter repurchase cycle have to be met the demands of local market, and the subsidiaries need to be empowered and given responsibilities more by head quarter. Key Word¡Gglobal operational center small and middle enterprise transnational company

La présente thèse a pour objectif d’étudier la place du tableau de bord dans le pilotage de la performance des PME. Plus précisément, il s’agit de fournir un cadre explicatif aux pratiques de tableaux de bord des PME. La revue de littérature a permis d’une part de préciser et définir les principaux concepts et les principales notions utilisés dans le cadre de ce travail, et d’autre part de présenter et discuter un cadre théorique mixte sur lequel est basée l’élaboration de notre modèle de recherche. Suivant un raisonnement hypothético-déductif, un modèle explicatif des pratiques de tableaux de bord des PME est proposé. Ce modèle intègre une variable à expliquer « Pilotage de la performance », neuf variables explicatives de type organisationnel et comportemental, et une variable intermédiaire « Caractéristiques des TB ».Ce modèle est ensuite testé empiriquement. Les données collectées sont traitées en utilisant une analyse exploratoire et analyse confirmatoire par les méthodes des équations structurelles. Les résultats permettent de mettre en avant les facteurs déterminant les pratiques de tableaux de bord des PME. Ils permettent ainsi sur le plan théorique d’enrichir les travaux antérieurs portant sur le tableau de bord, et sur le plan pratique de fournir aux contrôleurs de gestion et aux dirigeants un cadre explicatif des pratiques de tableaux de bord des PME. / This thesis aims to study the role of balanced scorecard in managing the performance of SMEs. More specifically, it is to provide an explanatory framework to the practice of SMEs’ balanced scorecards. The literature review has allowed, on one hand, to clarify and define key concepts used in this work and, on the other hand, to present and discuss a mixed theoretical framework on which is based the development of our research model. Following a hypothetico-deductive reasoning, an explanatory model to the practice of SMEs’ balanced scorecards is proposed. This model incorporates one dependent variable "Performance management", nine explanatory variables (organizational and behavioral types), and one intermediate variable "Characteristics of balanced scorecards".This model is then tested empirically. The collected data are processed using an exploratory analysis and a confirmatory analysis by the methods of structural equations. The results help to highlight the determinants of the practice of SMEs’ balanced scorecards. Thus, theoretically, they enrich the previous work on the balanced scorecard and, practically, they provide to management controllers and managers an explanatory framework of the practice of SMEs’ balanced scorecards.

The subject of the thesis "SME support programs and their use in South Bohemia region" is an analysis of SME support programs, assessment of the current status of implementation of aid programs aimed at this segment of business in South Bohemia region and prediction of the 2014-2020 programming period. There is also analyzed the Operational Programme Enterprise and Innovation, which is primarily aimed at supporting small and medium-sized enterprises. confidering the allocation of financial resources it is the most important subsidy program for the development of this segment.

The purpose of this thesis is to specify the most suitable encouragement program for a chosen small-scale enterprise. If a suitable program is chosen the enterprise will be therefore able to gain funds from the Grants of the European Union to finance its capital project. After selection of a proper program the capital project will be evaluated by means of standard methods of evaluating investments. The results of investment evaluation will help to make decision about which source of funds (own resources, loan or combination of both) is optimal in light of profitability and risk.

First chapter depicts the different business environments in Czech Republic and Austria. The following second chapter describes the both systems of business support and their most important features. Third chapter compares various aspects and finally there's a short evaluation in the conclusion. The final chapter also includes a list of possible measures, how can Czech Republic find an inspiration on the case of more developed Austrian system.

本研究係針對資本額在四仟萬以下之海外廠商台灣技術移公司作問卷調查 ，調查的地區包括中國大陸、泰國、越南、菲律賓、韓國等開發中國家， 探討台灣產業的技術發展過程、台灣中小企業的技術移轉方式、技術價值 認定、以及技術移轉成敗的關鍵因素。研究發現得到下列結論：一.台灣 技術移轉廠商在台灣經營時間愈久，海外技術愈易成功，顯見基礎穩固公 司較易成功。二.以獲取技術利潤為動機的台灣廠商，技術移轉失敗率較 高。三.海外控股比例愈高的台灣廠商，技術移轉的成功率愈高。四.對海 外經營層愈重視的廠商，技術移轉的成功率愈高。五.對海外法律愈重視 的廠商，技術移轉的成功率愈高。六.移轉對象為海外產品代理商或上下 游廠商，技術移轉的成功率愈高。七.台灣廠商技術移轉前有先從事產品 輸出的廠商，技術移轉的成功率較高。八.具有市場面控制能力的台灣廠 商，技術移轉的成功率較高。九.台灣廠商事前能簽定技術移轉協議書且 經過地主國法律保護，技術移轉成功率較高。十.資本力愈高的台灣廠商 ，技術移轉成功率較高。

Made available in DSpace on 2016-06-02T19:52:10Z (GMT). No. of bitstreams: 1 DissFPCS.pdf: 3175020 bytes, checksum: cd2ef75652e3937ea059b12ac168afcb (MD5) Previous issue date: 2005-06-06 / The purpose of this study is to investigate the implementation of Enterprise Resource Planning (ERP) in small and medium enterprises (SME) in whom it says respect to the Business Processes Modeling (BPM) use. Until little time behind, the SME were not using conventionals of system ERP. Observed the BPM use, for the suppliers, and verified it influence in the integration of the internal processes of the business of the customer. Due to the fact that the utilization of (ERP) in small and medium enterprises is a recent issue, most of the reviewed literature was found in articles and books addressed to big companies. Substantive matters on business processes modeling (BPM) were found in international articles and books. Hardly ever, BPM, ERP or SME issues were discussed in the same article or book. Therefore, for this inquiry, one searched the information in the suppliers and customers of ERP, by means of differentiated questionnaires, that had been applied in the national supplying greaters of systems and in some customers of the system of these suppliers. This research contributed with the systematization of theoretical information regarding the concepts of BPM and in the vision of the ERP sustem in SME. With the carried through research of field, it made possible to get real information of the main characteristics of implementation with the use of the BPM for the suppliers and of its interference in the internal processes of business of some using customers, showing indications of that the BPM contributes for a bigger integration of the internal processes of business and that this option is made by the customer and that all the suppliers of this research had conditions to take care of it. / A proposta deste trabalho é de investigar a implementação de sistemas ERP (Enterprise Resource Planning) em pequenas e médias empresas (PMEs), no que diz respeito ao uso de modelagem de processos de negócios (MPN). Até pouco tempo atrás, as PMEs não eram usuárias convencionais de sistema ERP. Observou-se o uso de modelagem de processos de negócios (MPN), pelos fornecedores, e verificou-se a influencia na integração dos processos internos do negócio do cliente. Por se tratar de um assunto recente, no que diz respeito á utilização de ERP em PMEs, a literatura encontrada foi, em grande parte, de artigos e livros direcionados para as grandes empresas. Quanto a MPN foram encontrados artigos e livros, principalmente, de publicações internacionais. Raramente, os assuntos de MPN e ERP em PMEs estavam num mesmo artigo ou livro. Portanto, para esta investigação, buscou-se as informações nos fornecedores e clientes de ERP, por meio de questionários diferenciados, que foram aplicados nos maiores fornecedores nacionais de ERP e em alguns clientes do sistema destes fornecedores. Esta pesquisa contribuiu com a sistematização de informações teóricas a respeito dos conceitos de MPN e na visão do sistema ERP nas PMEs. Com a pesquisa de campo realizada, foi possível obter informações reais das principais características de implementação com o uso da MPN pelos fornecedores e de sua interferência nos processos internos de negócio de alguns clientes usuários, mostrando indícios de que a MPN contribui para uma maior integração dos processos internos de negócio e que esta opção é feita pelo cliente e que todos os fornecedores desta pesquisa tinham condições de atendê-la.