O trabalho apresenta o sistema de apoio à decisão - SAD, projetado especificamente para pequenas indústrias. A pesquisa concentrou-se em parte no estudo das disciplinas envolvidas no tema análise econômico-financeira de empresas, de forma a recuperar as teorias e conceitos mais pertinentes, para, numa segunda etapa, aplicá-las ao projeto e implementação de um sistema de apoio às decisões de pequenas indústrias. O sistema de apoio à decisão - SAD foi concebido em parceria com 107 empresas de São Paulo, com o objetivo de realizar, de forma acurada e rápida, várias análises de apoio à tomada de decisões, entre as quais destacam-se as seguintes: análise das relações custo - volume - lucro (CVL); análise por taxa-alvo de retorno; cálculo de preços (orçamentos); análise econômica de seleção de produtos e de terceirizações de produtos, subconjuntos e operações. Além de específicas análises de administração financeira, outras relativas ao planejamento da produção são também colocadas à disposição pelo SAD, como é o caso do planejamento de materiais e de subconjuntos - MRP-I, do planejamento de capacidade para operações e máquinas - CRP, e do diagrama De-Para para apoiar arranjo físico, entre outras. O sistema tem oferecido apoio a uma série de tomadas de decisões em pequenas indústrias do Estado de São Paulo, com efetiva melhoria dos seus resultados econômico-financeiros. / This study presents a decision support system - simplified in portuguese as SAD, specifically designed to small manufacturing companies. The research concentrated partly on the study of the disciplines involved in economic-financial analysis of companies, in way to recover the theories and more pertinent concepts, for, in a second stage, to apply them to the project of a decision support system of industries of small load. The SAD was conceived and validated in partnership with 107 small manufacturing companies of São Paulo. It uses Managerial Accounting and Microeconomic models as long as Industrial Engineering methods. The research priorizes practical relevant managerial issues. The SAD was designed to realize accurately and rapidly several analysis to support decision making. The following analysis were highlighted: profit-cost-volume, target rate of return, pricing, products\' selection mix and make-or-buy decisions. Besides specifically financial management analysis, others relative to production planning were made available by the SAD, as materials requirements planning (MRP), capacity requirements planning (CRP), and the \"Chart of weighted values\" that supports lay out. The decision support system - SAD offered decision support to several small manufacturing companies, with effective improvement in their economical, financial and operational results.

O trabalho apresenta o sistema de apoio à decisão - SAD, projetado especificamente para pequenas indústrias. A pesquisa concentrou-se em parte no estudo das disciplinas envolvidas no tema análise econômico-financeira de empresas, de forma a recuperar as teorias e conceitos mais pertinentes, para, numa segunda etapa, aplicá-las ao projeto e implementação de um sistema de apoio às decisões de pequenas indústrias. O sistema de apoio à decisão - SAD foi concebido em parceria com 107 empresas de São Paulo, com o objetivo de realizar, de forma acurada e rápida, várias análises de apoio à tomada de decisões, entre as quais destacam-se as seguintes: análise das relações custo - volume - lucro (CVL); análise por taxa-alvo de retorno; cálculo de preços (orçamentos); análise econômica de seleção de produtos e de terceirizações de produtos, subconjuntos e operações. Além de específicas análises de administração financeira, outras relativas ao planejamento da produção são também colocadas à disposição pelo SAD, como é o caso do planejamento de materiais e de subconjuntos - MRP-I, do planejamento de capacidade para operações e máquinas - CRP, e do diagrama De-Para para apoiar arranjo físico, entre outras. O sistema tem oferecido apoio a uma série de tomadas de decisões em pequenas indústrias do Estado de São Paulo, com efetiva melhoria dos seus resultados econômico-financeiros. / This study presents a decision support system - simplified in portuguese as SAD, specifically designed to small manufacturing companies. The research concentrated partly on the study of the disciplines involved in economic-financial analysis of companies, in way to recover the theories and more pertinent concepts, for, in a second stage, to apply them to the project of a decision support system of industries of small load. The SAD was conceived and validated in partnership with 107 small manufacturing companies of São Paulo. It uses Managerial Accounting and Microeconomic models as long as Industrial Engineering methods. The research priorizes practical relevant managerial issues. The SAD was designed to realize accurately and rapidly several analysis to support decision making. The following analysis were highlighted: profit-cost-volume, target rate of return, pricing, products\' selection mix and make-or-buy decisions. Besides specifically financial management analysis, others relative to production planning were made available by the SAD, as materials requirements planning (MRP), capacity requirements planning (CRP), and the \"Chart of weighted values\" that supports lay out. The decision support system - SAD offered decision support to several small manufacturing companies, with effective improvement in their economical, financial and operational results.

This thesis puts focus on the points where organisations perceive, translate and implement a new organisational idea, and the implementation and translation of one specific efficiency method is studied. We have looked at how a group of small manufacturing companies have implemented an efficiency method (Efficient production/Lean Production) and how they have translated it to fit their own organisation. The authors were interested in finding out both about the challenges and the positive outcomes of implementing an efficiency method in a company. While getting to know more about the subject, the translator’s (the person responsible of implementing the method into the own organisation) role and importance to the implementation became more interesting. In cooperation with a Host Company (HC), a decision was made to study a group of small manufacturing companies who had all participated in one of HC’s programs, Lean School for Small Companies. To be able to make generalisations from the results, a multiple-case study was carried out. To fulfil our purpose and gain a somewhat objective understanding of the processes of implementation we decided that it was necessary to interview two people from each company, one that had attended the Lean School and one who did not, but was directly affected by the efficiency method in daily work. The empirical findings were analysed in the light of the theoretical ideas we found about implementation of efficiency methods and translation of organisational ideas. The results of the study were in many aspects consistant with the theories found on the subject. The processes of an implementation is complex and are affected by the factors commitment of leaders, problems or obstacles, the translators role and ability to manage the translation process and, furthermore, by knowledge input.

<p>This thesis puts focus on the points where organisations perceive, translate and implement a new organisational idea, and the implementation and translation of one specific efficiency method is studied. We have looked at how a group of small manufacturing companies have implemented an efficiency method (Efficient production/Lean Production) and how they have translated it to fit their own organisation.</p><p>The authors were interested in finding out both about the challenges and the positive outcomes of implementing an efficiency method in a company. While getting to know more about the subject, the translator’s (the person responsible of implementing the method into the own organisation) role and importance to the implementation became more interesting. In cooperation with a Host Company (HC), a decision was made to study a group of small manufacturing companies who had all participated in one of HC’s programs, Lean School for Small Companies.</p><p>To be able to make generalisations from the results, a multiple-case study was carried out. To fulfil our purpose and gain a somewhat objective understanding of the processes of implementation we decided that it was necessary to interview two people from each company, one that had attended the Lean School and one who did not, but was directly affected by the efficiency method in daily work. The empirical findings were analysed in the light of the theoretical ideas we found about implementation of efficiency methods and translation of organisational ideas.</p><p>The results of the study were in many aspects consistant with the theories found on the subject. The processes of an implementation is complex and are affected by the factors commitment of leaders, problems or obstacles, the translators role and ability to manage the translation process and, furthermore, by knowledge input.</p>

Bakgrund: Tillverkningsindustrins små företag utgör en stor andel av de totala företagen i Sverige, och branschen omsätter näst mest i landet. Tillverkningsbranschen står även för det största förädlingsvärdet. Det finns stor utvecklingspotential för dessa mindre företag när det gäller tillväxt, och ökad tillväxt skulle gynna såväl det lokala som nationella samhället. Förbättrad kunskap inom ekonomistyrning kan vara en väg till ökad tillväxt, men forskningen inom ämnet är skral när de kommer till små företag då den främst utgått empiriskt ifrån stora företag. Således saknas en helhetssyn över kunskaperna i tillverkningsindustrins små företag samt vad som förklarar dessa kunskaper.  Syfte: Att fördjupa förståelsen för ekonomistyrning bland mindre tillverkningsföretag genom att undersöka vilka ekonomistyrningskompetenser som är mer eller mindre frekventa i tillverkningsföretag med årlig omsättning mellan 5–20 miljoner kronor. Studien ämnar även undersöka vad som kan förklara de nuvarande ekonomistyrningskunskaperna.  Genomförande:  Det empiriska materialet samlades in via enkäter som undersökte företagsstruktur, självskattade kunskaper inom ekonomistyrning, framtida behov samt planerat tillvägagångssätt för att förbättra kompetenser inom ekonomistyrning. Enkäten skickades ut till över 800 respondentföretag. För att analysera empiriska data användes statistiska analysmetoder.     Slutsatser: Mindre tillverkningsföretag anser sig ha goda kunskaper inom de finansiella delarna av ekonomistyrning, relativt goda kunskaper inom de organisatoriska delarna och mindre goda kunskaper inom de kulturrelaterade delarna. Studien identifierar tre faktorer som genom underliggande strukturer förklarar företagens ekonomistyrning. Ett statistiskt signifikant samband har funnits mellan ledningsgruppens utbildningsnivå och förklaring av kunskaper inom en av de tre faktorerna. / Background: The manufacturing industry's small companies make up a large proportion of the total companies in Sweden, and the industry has the second highest turnover in the country. The manufacturing industry also stands for the greatest value added. There is room for development for these smaller businesses in terms of growth, and increased growth would benefit both local and national society. Improved management control competencies may be a path to increased growth, but research on the subject is scant when it comes to small companies, as it has primarily been empirically based on large companies. Thus, a holistic view over the knowledge structure in the manufacturing industry's small companies is lacking, as well as what explains their competencies.   Objective: Deepening the understanding of management control within smaller manufacturing companies by examining which management control competencies are more or less frequent in manufacturing companies with annual sales of between SEK 5-20 million. The study also intends to investigate what might explain their current knowledge within management control.  Design: The data was collected via surveys that examined company structure, self-assessed knowledge in management control and future competence need regarding management control. The survey was sent to more than 800 respondent companies.   Conclusion: Smaller manufacturing companies consider themselves to have good knowledge in the financial and organizational parts of management control and less knowledge in the culture-related management control. The study identifies three factors that explain the financial management of companies through underlying structures. A statistically significant relationship has been found between the management group's level of education and the explanation of knowledge within one of the three factors.