Tuottojohtamisen mallit ja soveltamistavat teollisuusyrityksissä

Työssä käsitellään tuottojohtamisessa laajasti käytettyjä malleja talouden näkökulmasta. Tarkoituksena on käydä läpi erilaisia malleja, joiden avulla tuottojohtamista voidaan käsitellä ja soveltaa teollisuusyrityksiin. Tavoitteena on luoda yleinen käsitys siitä, mitä eri tuottojohtamisen malleja käsitellään kirjallisuudessa ja miten niitä sovelletaan erilaisissa teollisuusyrityksissä. Monia tuottojohtamisen käsitteitä käytetään hinnoittelussa kuten hintadiskriminointia. Tuottojohtamista voidaan soveltaa monenlaisiin yrityksiin ja aloihin. Eri teollisuuden alojen yhteyttä tuottojohtamiseen tutkitaan niille ominaisten piirteiden kautta keskittyen verkoston tuottojohtamiseen. Työssä keskitytään teollisuusyritysten sovelluksiin. Tuottojohtamisen soveltaminen teollisuudessa on aloitettu vasta lähiaikoina. Käyttökohteita on löytynyt verkoston tuottojohtamisessa.

Hinnoittelu yrityksen kannattavuuden kehittämisessä

Diplomityössä tutkittiin hinnoittelun merkitystä yrityksen kannattavuuden kehittämisessä. Työn teoriaosassa selvitettiin pöytätutkimuksena hinnoittelun ja kannattavuuden keskeiset tekijät Lifetime Oy:n liiketoiminnan kannalta. Kilpailukykyisen liiketoiminnan kehittämiseksi suoritettiin markkinatutkimuskysely 1857 yrityksen päättäjälle. Saatujen tulosten perusteella(N=132) Lifetime Oy:n Liiketoimintamallit jaoteltiin (B-to-C), (SOT), ja (B-to-B) Liiketoimintamalleihin, brandeihin, kanaviin, ja asiakassegmentteihin. Diplomityön empiriaosuuden muodostivat markkinointitutkimussekä kauppakeskushankkeet Lifetime Value ShopTM 2007 Edition, ja pieniomenaTM.com, sekä näihin liittyvien brandien ja segmenttikohtaisten hinnoittelustrategioiden luominen.

Improving product profitability control in continuous IT-services

The target of the thesis is to improve product profitability control in continuous IT-services. Accurate product cost accounting and correctly allocated revenues are a necessity for good product profitability control. The focus of the study is on costs and revenues that are not traced directly to services. The thesis is focused on revenue allocations as revenue allocation methods have not been used in the case company before. In order to achieve the target revenue allocation methods, which improve the product profitability accounting and control, are presented. The research methods used in the thesis are literature review and empirical case study. The research approach is constructive. The theoretical part is composed of literature and articles that create a base for the empirical part. Internal interviews describe the current situation in the company and based on it development actions are planned. The part of the empirical case study is seen mostly in the limitations as the research is limited to concern only one department in the company. Problems in the revenue tracing are caused by customer specific services and lack of service definitions because of which the revenues are not traced correctly. Methods to allocate revenues are presented in the thesis and stand-alone revenue allocation method is the most suitable one because it is fair and it can be modified. Approximate product profitability analysis is done in the thesis and the results of it indicate that some services are profitable and some unprofitable.

Tapaustutkimus majoitusliiketoiminnan järjestämisestä kampusalueella

Tutkielman tavoitteena on selvittää, mitä eri tapoja majoitusliiketoiminnan järjestämiseksi on olemassa ja miten näitä liiketoimintamalleja voidaan ryhmitellä. Lisäksi selvitetään, mitkä ovat niitä tekijöitä, jotka vaikuttavat majoitusliiketoiminnan kannattavuuteen. Tutkimuksen toimeksiantajayritys suunnittelee majoitusliiketoiminnan perustamista kampusalueelle, joten mahdollisuuksia toiminnan perustamiseen arvioidaan teorian ja empirian pohjalta. Tutkimuksen teoreettisessa osiossa majoitusliikkeitä ryhmitellään niiden toiminnan ym-märtämiseksi. Teoriaosuudessa tutkitaan myös tuottojohtamista ja sen periaatteisiin pe-rustuvia menetelmiä, joita voidaan hyödyntää majoitusalalla. Tutkielman empiirinen osio toteutetaan kvalitatiivisena tutkimuksena. Se koostuu kahden potentiaalisen asiakkaan teemahaastatteluista, benchmark-analyysista ja siihen liittyvästä Helsingin yliopiston palvelupäällikön sähköpostihaastattelusta, vierailijamääriä koskevasta datasta sekä matkailualan tilastoista. Aineiston perusteella selvitetään, miten majoitusliiketoiminta kannattaisi järjestää kohdeyrityksen tapauksessa. Tutkimus osoitti majoitusliiketoiminnan moninaisuuden, sillä majoitusliikkeiden aineellisten ominaisuuksien, palvelukokonaisuuksien ja omistuspohjien yhdistelmiä on lukuisia. Majoitusliikkeen ominaisuuksien ryhmittely osoittautui hyödylliseksi keinoksi ymmärtää majoitusliikkeiden toimintaa. Ryhmittely nosti esiin tärkeitä seikkoja, jotka kohdeyrityksen on otettava huomioon majoitusliikeidean jatkokehittelyssä. Yksinkertaisia tuottojohtamisen menetelmiä voidaan hyödyntää myös kohdeyrityksen tapauksessa kannattavan liiketoiminnan varmistamiseksi.

Strategic supply lead time management. Case Nokia Networks, Hardware Services

Teollisuuden palveluiden on huomattu olevan potentiaalinen lisätulojen lähde. Teollisuuden palveluiden dynaamisessa maailmassa räätälöinti ja kyky toimia nopeasti ovat kriittisiä asiakastyytyväisyyden ja kilpailuedun luomisprosessin osia. Toimitusketjussa käytetyn ajan lyhentämisellä voidaan saavuttaa sekä paremmat vasteajat, että alhaisemmat kokonaiskustannukset. Tutkielman tavoitteena on kuvata teollisuuden palveluiden dynaamista ympäristöä: asiakastarvetta, sekä mahdollisuuksia kaventaa pyydetyn ja saavutetun toimitusajan välistä eroa. Tämä toteutetaan pääosin strategisen toimitusajan hallinnan keinoin. Langattomien tietoliikenneverkkojen operaattorit haluavat vähentää ydinosaamiseensa kuulumatomiin toimintoihin, kuten ylläpitoon sitoutuneita pääomia. Tutkielman case osiossa varaosapalvelujen toimitusketjun kysyntä-, materiaali- ja informaatiovirtoja analysoidaan niin kvalitatiivisten haastatteluiden, sisäisten dokumenttien, kuin kvantitatiivisten tilastollisten menetelmienkin avulla. Löydöksiä peilataan vallitsevaa toimitusketjun ja ajanhallinnan paradigmaa vasten. Tulokset osoittavat, että vahvan palvelukulttuurin omaksuminen ja kokonaisvaltainen toimitusketjun tehokkuuden mittaaminen ovat ajanhallinnan lähtökohtia teollisuuden palveluissa.

Five Baltic Ports Togehter: Forecasts, Trends and Recommendations

The ports of Stockholm, Tallinn, Helsinki, Naantali and Turku play key roles in making the Central Baltic region accessible. Effective, competitive, eco-friendly and safe port procedures and solutions for the transportation of goods are of major importance for trade in the Baltic Sea region. This report presents the most essential results and recommendations of the PENTA project, which focused on how ports could better comprehend and face current and future challenges facing carriage of goods by sea. Each of the four work packages (WPs) of the PENTA project analysed the changes from a different perspective. WP2 focused on traffic flows between the PENTA ports. Its main emphasis was on the ports, shipowners, and logistics companies that are the key parties in freight transport and on the changes affecting the economy of those ports. In WP3 noise as an environmental challenge for ports was investigated and the analysis also shed light on the relationship between the port and the city. In WP4 procedures related to safety, security and administrative procedures were researched. The main emphasis was on identifying the requirements for the harmonisation of those procedures. Collaboration is highlighted throughout this report. In order to prepare for the future, it was found that ports need to respond to growing competition, increasing costs and shifts in customer demand by strengthening their existing partnerships with other actors in the maritime cluster. Cargo and passenger transport are the main sources of income for most ports. Cargo traffic between the PENTA ports is expected to grow steadily in the future and the outlook for passenger traffic is positive. However, to prepare for the future, ports should not only secure the core activities which generate revenue but also seek alternative ways to make profit. In order to gain more transit traffic, it is suggested that ports conduct a more thorough study of the future requirements for doing business with Russia. The investigation of noise at ports revealed two specific dilemmas that ports cannot solve alone. Firstly, the noise made by vessels and, secondly, the relationship between the port and the surrounding city. Vessels are the most important single noise source in the PENTA ports and also one of the hardest noise sources to handle. Nevertheless, port authorities in Finland and Sweden are held responsible for all noise in the port area, including noise produced by vessels, which is noise the port authority can only influence indirectly. Building housing by waterfront areas close to ports may also initiate disagreements because inhabitants may want quiet areas, whereas port activities always produce some noise from their traffic. The qualitative aspects of the noise question, cooperating with the stakeholders and the communicating of issues related to noise are just as important. We propose that ports should follow the logic of continuous improvement in their noise management. The administrative barriers discussed in this report are mainly caused by differences in international and national legislation, variations in the customs procedures of each country, the incompatibility of the IT systems used in maritime transport, noncompliance with regulations regarding dangerous goods, and difficulties in applying Schengen regulations to vessels from non-EU countries. Improving the situation is out of the hands of the ports to do alone and requires joint action on a variety of levels, including the EU, national authorities and across administrative borders.

2014 Ukraine crisis – Implications for corporate crisis management

In the late year 2013 events started to unfold in Ukraine’s capital city Kiev that would change the political and economic environment of the EU and Russia. The tension had been building for years between the two parties with Ukraine in the middle and during 2014 the tension blew up and events started to escalate into a crisis, which we now know as the 2014 Ukraine crisis. The crisis would include political, economic, and even military actions by all the parties involved with Ukraine slipping close to civil war. Both political and economic hardships followed for others as well with both the EU and Russia placing heavy political and economic sanctions on each other. Most notably in terms of this paper, the Russian federation placed total import embargo sanctions on food imports from the EU and some other countries. This meant that a Finnish dairy company, Valio, had to engage in corporate crisis management as almost a fifth of its total revenue was cut in a heartbeat. Valio had been prepared for some kind of complications with their Russian market as events started to unfold in Ukraine in the beginning of 2014 but never did they suspect that a complete shutdown of the Russian market would follow. The company is still recovering after more than a year after the sanctions were posed and have not been able to supplement the lost revenue streams. This research is a qualitative research aiming to find answers to the main questions: 1) What is the 2014 Ukraine crisis and what kind of special implications does it have and 2) How did the crisis affect Valio and how did Valio fare in its crisis management efforts. The data has been collected both from secondary document sources and primary sources. The main findings of this research are that the political and economic environment of the EU and Russia has gone through a profound change during the years 2013-2015. The companies and governments should re-evaluate what kind of environment they are now facing and what kinds of risks the new situation poses. This also calls for a deep academic analysis from the academic community. In corporate crisis management of Valio the main findings are that the former literature has looked into crisis management as one-time occurrence but the new crises and global events would call for a more on-going crisis analysis and active crisis management. Thus, corporate crisis management should be viewed as a cycle. Valio specifically handled the situation surprisingly well, considering that their revenue was indeed cut by a fifth. The main aspects of crisis management, which Valio did not handle as well, concern the learning curve of crisis management. They could be doing more in order to prepare for future crises better by learning from this experience. The situation is then still on-going in the autumn 2015 both in Ukraine and within Valio.

2014 Ukraine crisis – Implications for corporate crisis management

In the late year 2013 events started to unfold in Ukraine’s capital city Kiev that would change the political and economic environment of the EU and Russia. The tension had been building for years between the two parties with Ukraine in the middle and during 2014 the tension blew up and events started to escalate into a crisis, which we now know as the 2014 Ukraine crisis. The crisis would include political, economic, and even military actions by all the parties involved with Ukraine slipping close to civil war. Both political and economic hardships followed for others as well with both the EU and Russia placing heavy political and economic sanctions on each other. Most notably in terms of this paper, the Russian federation placed total import embargo sanctions on food imports from the EU and some other countries. This meant that a Finnish dairy company, Valio, had to engage in corporate crisis management as almost a fifth of its total revenue was cut in a heartbeat. Valio had been prepared for some kind of complications with their Russian market as events started to unfold in Ukraine in the beginning of 2014 but never did they suspect that a complete shutdown of the Russian market would follow. The company is still recovering after more than a year after the sanctions were posed and have not been able to supplement the lost revenue streams. This research is a qualitative research aiming to find answers to the main questions: 1) What is the 2014 Ukraine crisis and what kind of special implications does it have and 2) How did the crisis affect Valio and how did Valio fare in its crisis management efforts. The data has been collected both from secondary document sources and primary sources. The main findings of this research are that the political and economic environment of the EU and Russia has gone through a profound change during the years 2013-2015. The companies and governments should re-evaluate what kind of environment they are now facing and what kinds of risks the new situation poses. This also calls for a deep academic analysis from the academic community. In corporate crisis management of Valio the main findings are that the former literature has looked into crisis management as one-time occurrence but the new crises and global events would call for a more on-going crisis analysis and active crisis management. Thus, corporate crisis management should be viewed as a cycle. Valio specifically handled the situation surprisingly well, considering that their revenue was indeed cut by a fifth. The main aspects of crisis management, which Valio did not handle as well, concern the learning curve of crisis management. They could be doing more in order to prepare for future crises better by learning from this experience. The situation is then still on-going in the autumn 2015 both in Ukraine and within Valio.