Käyttöpääoman hallinta ja taloudellinen suorituskyky valmistavissa teollisuuden alan yrityksissä talouden laskusuhdanteen aikana

Tämän Pro gradu – tutkielman aiheena on tutkia kahden valmistavan teollisuudenalan käyttöpääomassa ja käyttöpääoman hallinnassa tapahtuneita muutoksia talouden laskusuhdanteen aikana vuosina 2007–2013. Käyttöpääoman kuuluvien varojen ja velkojen perusteella tutkimuksessa selvitetään, ovatko yritykset toteuttaneet aggressiivista, kohtalaista vai konservatiivista käyttöpääoman hallintastrategiaa ja kuinka käyttöpääoman hallinta on muuttunut laskusuhdanteen aikana. Käyttöpääoman hallinnassa tapahtuneita muutoksia verrataan toimialojen kannattavuudessa ja maksuvalmiudessa tapahtuneisiin muutoksiin. Tutkimus on rajattu koskemaan metsä- ja metalliteollisuuden keskisuuria yrityksiä. Tutkimusaineisto kerättiin Voitto + -tietokannasta satunnaisotannalla. Yrityksien valintakriteerinä käytettiin 10 - 50 miljoonan euron vuosiliikevaihdon väliä, jonka tuli täyttyä yritysten osalta vuonna 2007. Tutkimusotokseen valittiin molemmilta toimialoilta yhteensä 31 yrityksen tilinpäätösaineistoja vuosilta 2007 –2013. Tutkimuksen perusteella sekä metsä- että metalliteollisuuden yritysten käyttöpääoman on lisääntynyt laskusuhdanteen aikana. Käyttöpääoman hallinta on molemmilla toimialoilla muuttunut konservatiivisemmaksi, myyntisaamisten ja vaihto-omaisuuden lisääntymisen ja ostovelkojen vähenemisen seurauksena. Käyttöpääoman kasvu kuitenkin paransi toimialojen maksuvalmiutta. Toimialojen kannattavuus heikkeni laskusuhdanteen aikana, johtuen heikentyneestä liikevaihdosta. Metalliteollisuuden toimialalla käyttöpääomaprosentti kasvoi ajanjaksolla kannattavuuden heikentyessä, johon vaikutti liikevaihdon lasku ajanjaksolla. Metsäteollisuuden alalla käyttöpääomaprosentti seurasi kannattavuuden muutoksia, ja kääntyi viimeisinä vuosina laskuun liikevaihdon kasvun seurauksena.

Les freins à l'adoption d'une approche d'éco-conception dans le processus de développement de produits: le cas des petites et moyennes entreprises

Scientifiques, gouvernements, entreprises et consommateurs s’entendent aujourd’hui pour dire que le système naturel est déréglé, que l’activité industrielle en est la cause principale. L’éco-conception est une manière de concevoir des biens ou des services en diminuant leurs impacts sur l’environnement et la société. De plus en plus présente dans les grandes entreprises où, associée à une gestion intégrée de l’environnement, elle procure des bénéfices non négligeables et une image de marque, l’éco-conception a beaucoup de difficultés à s’implanter dans les petites et moyennes entreprises. Dans ce travail, nous avons cherché à comprendre les raisons de ces difficultés. Deux approches ont été utilisées, l’une basée sur une analyse documentaire des rapports de RSE de dix entreprises, grandes et petites, de différents secteurs d’activité, qui nous a permis de fixer le cadre et le formalisme de la démarche de recherche, l’autre sur le principe d’entretiens semi-dirigés à partir de questions ciblées. Après une présentation générale de ce qu’est l’éco-conception et quelle en est la problématique appliquée aux PME (chapitre 2), nous précisons le cadre méthodologique de la recherche (chapitre 3) et exposons ses résultats (chapitre 4). Nous montrons que les freins à l’adoption de l’éco-conception dans les PME sont multiples et complexes, tant la diversité de ces entreprises est grande et difficile à synthétiser. En soulignant les freins, les leviers, les risques et les opportunités liés à l’intégration des principes de développement durable dans ces entreprises, nous faisons un portrait global de la situation actuelle et des difficultés rencontrées par ces PME pour adhérer à ces principes.

Investigación perfil en competencias y habilidades del empresario bogotano: trabajo de campo

Este documento corresponde al trabajo de campo para la investigación doctoral de Luis Alberto Estrada titulado “Perfil en competencias del empresario bogotano”. El objetivo que el equipo de investigación definió fue concretar las habilidades y competencias que acompañan a los emprendedores y fundadores de empresa en la primera década del siglo XXI. Para ello, se tomó una base de datos de la Cámara de Comercio de Bogotá, la cual contiene la información comercial de las empresas de la ciudad con matrícula mercantil vigente creadas en el periodo de 2000 a 2011 con un mínimo de 5 años de ventas registradas. Mediante el análisis de la información se seleccionó a las cincuenta empresas de mayor crecimiento en ventas, de las cuales ocho fueron encuestadas y entrevistadas junto a sus fundadores. Los hallazgos que se encontraron en este estudio muestran un perfil del grupo de encuestados con respecto a su formación, su relación, su gestión, sus aspiraciones, su compostura, su visión y su trascendencia.

Las TIC en la administración de la cadena de suministro y su incidencia en el desempeño operacional

Las tecnologías de la información han empezado a ser un factor importante a tener en cuenta en cada uno de los procesos que se llevan a cabo en la cadena de suministro. Su implementación y correcto uso otorgan a las empresas ventajas que favorecen el desempeño operacional a lo largo de la cadena. El desarrollo y aplicación de software han contribuido a la integración de los diferentes miembros de la cadena, de tal forma que desde los proveedores hasta el cliente final, perciben beneficios en las variables de desempeño operacional y nivel de satisfacción respectivamente. Por otra parte es importante considerar que su implementación no siempre presenta resultados positivos, por el contrario dicho proceso de implementación puede verse afectado seriamente por barreras que impiden maximizar los beneficios que otorgan las TIC.

Comunicação numa empresa de cariz farmacêutico : factores críticos de sucesso

Nesta monografia pretendeu-se compreender de que forma a capacidade de comunicação é um factor preponderante ou não no desempenho de uma empresa. Seja a comunicação interna (para com os seus funcionários) ou externa (para com o público alvo). constatou-se que existem várias maneiras de a fazer, tendo todas elas por base uma análise detalhada da mensagem que se quer passar com fim a determinado efeito no alvo. No que respeita à abordagem do tema proposto foram apenas consideradas as farmácias comunitárias que se inserem nas pequenas e médias empresas portuguesas. Assim, foi feita uma exposição de uma série de mecanismos comunicacionais que têm como objectivo garantir o sucesso da comunicação entre farmacêutico-utente. E, do mesmo modo, através de um inquérito avaliar até que ponto os utentes se encontram satisfeitos com as técnicas comunicacionais dos seus prestadores de cuidados farmacêuticos. De uma maneira geral, a comunicação nos dias de hoje pode determinar o sucesso ou o fracasso de determinada instituição, sendo por isso muito mais do que passar uma simples mensagem. O farmacêutico como profissional de saúde que lida diariamente com os utentes de uma forma privilegiada, deve ser um comunicador por excelência, sendo esta capacidade essencial para que o utente se sinta seguro e capaz no cumprimento da terapêutica.

Workplace Innovation and Technological Change. CEPS Special Report, September 2012

This paper explores the extent to which the illusive phenomenon of workplace innovation has pervaded workplaces in Europe and whether it could be one of the answers to Europe’s longterm social and economic challenges that stem from an ageing workforce and the need for more flexibility to stay competitive. Basic data drawn from European Working Conditions Survey conducted every five years by the Dublin-based European Foundation for the Improvement of Living and Working Conditions are supplemented by a series of case studies to look at the problems encountered in introducing workplace innovation and possible solutions. One set of case studies examines the following organisations: SGI/GI (Slovak Governance Institute (Slovakia), as representative of the world of small- and medium-sized enterprises; Oticon (Denmark) as representative of manufacturing companies; the Open University (UK), as representative of educational organizations; and FPS Social Security (Belgium) representing the public sector. Two final case studies focus on the country-level, one looking at of how a specific innovation can become fully mainstreamed (in the Netherlands and the ‘part-time economy’) and the other (Finland and TEKES) looking at how a government programme can help disseminate workplace innovation. These six case studies, together with the statistical analysis, constitute the main empirical value added of the report.

Organizational design as an enabler for innovation: evidence from a German Mechanical Engineering Company

Over the past two decades there has been a profusion of empirical studies of organizational design and its relationship to efficiency, productivity and flexibility of an organization. In parallel, there has been a wide range of studies about innovation management in different kind of industries and firms. However, with some exceptions, the organizational and innovation management bodies of literature tend to examine the issues of organizational design and innovation management individually, mainly in the context of large firms operating at the technological frontier. There seems to be a scarcity of empirical studies that bring together organizational design and innovation and examine them empirically and over time in the context of small and medium sized enterprises. This dissertation seeks to provide a small contribution in that direction. This dissertation examines the dynamic relationship between organizational design and innovation. This relationship is examined on the basis of a single-case design in a medium sized mechanical engineering company in Germany. The covered time period ranges from 1958 until 2009, although the actual focus falls on the recent past. This dissertation draws on first-hand qualitative empirical evidence gathered through extensive field work. The main findings are: 1. There is always a bundle of organizational dimensions which impacts innovation. These main organizational design dimensions are: (1) Strategy & Leadership, (2) Resources & Capabilities, (3) Structure, (4) Culture, (5) Networks & Partnerships, (6) Processes and (7) Knowledge Management. However, the importance of the different organizational design dimensions changes over time. While for example for the production of simple, standardized parts, a simple organizational design was appropriate, the company needed to have a more advanced organizational design in order to be able to produce customized, complex parts with high quality. Hence the technological maturity of a company is related to its organizational maturity. 2. The introduction of innovations of the analyzed company were highly dependent on organizational conditions which enabled their introduction. The results of the long term case study show, that some innovations would not have been introduced successfully if the organizational elements like for example training and qualification, the build of network and partnerships or the acquisition of appropriate resources and capabilities, were not in place. Hence it can be concluded, that organizational design is an enabling factor for innovation. These findings contribute to advance our understanding of the complex relationship between organizational design and innovation. This highlights the growing importance of a comprehensive, innovation stimulating organizational design of companies. The results suggest to managers that innovation is not only dependent on a single organizational factor but on the appropriate, comprehensive design of the organization. Hence manager should consider to review regularly the design of their organizations in order to maintain a innovation stimulating environment.

Desafios da gestão sustentável em meios de hospedagem: um estudo multicasos no Litoral Norte do estado de SP

Este estudo tem como objetivo analisar de que maneira os meios de hospedagem podem contribuir para o incentivo de ações sustentáveis na sua cadeia de suprimentos. Segundo estudos anteriores, os meios de hospedagem são capazes de influenciar fornecedores a adotarem práticas sustentáveis em seus processos. Deste modo, este estudo busca analisar de que maneira os MHs podem contribuir para o incentivo de ações sustentáveis na sua cadeia de suprimentos. Para isso, os seguintes objetivos específicos foram listados: verificar a existência de ações sustentáveis nos meios de hospedagem nos âmbitos social, econômico e ambiental e identificar em qual dos três existem mais ações e atividades realizadas; analisar os motivos que levaram os mesmos a adotar tais práticas e seus benefícios; analisar as dificuldades dos empreendimentos em realizar ações sustentáveis e, por fim, analisar se tais ações influenciam ou alcançam outras partes da cadeia de suprimentos do meio de hospedagem a adotar práticas sustentáveis. Para alcançar estes objetivos, serão abordados os conceitos de desenvolvimento sustentável e suas principais definições contidas na literatura pertinente; conceito de turismo, abordando o turismo de massa e o sustentável e como eles se relacionam; a cadeia de suprimento do turismo e suas possíveis representações e, finalmente, as principais definições de meios de hospedagem e as classificações existentes no Brasil. A estratégia de pesquisa utilizada foi o estudo de caso, sendo o within-case escolhido como método de análise. O estudo foi realizado no Litoral Norte de São Paulo que inclui as cidades de Ubatuba, Caraguatatuba, São Sebastião e Ilhabela. A região foi propícia para a pesquisa por possui 80% do território coberto por Mata Atlântica e ter o turismo como uma das principais atividades econômicas. Como resultados, o estudo verificou que os meios de hospedagem desta região executam algumas práticas sustentáveis, sendo que a maior parte delas recai sobre a dimensão ambiental. Entretanto, estas práticas ainda são bastante incipientes e feitas sem acompanhamento técnico. Quanto à influência na cadeia de suprimentos, foi verificado que a maioria dos gestores não pensou em estender as ações sustentáveis a seus fornecedores e, os que cogitaram esta ideia, alegam que não possuem o porte necessário. Por serem de pequeno e médio porte não conseguem exercer pressão sobre seus stakeholders. Deste modo, pode-se dizer que, mesmo em uma região litorânea onde a principal atividade é o turismo - e os atrativos são belezas naturais que precisam ser preservadas - a adoção de práticas sustentáveis em meios de hospedagem ainda é um assunto que precisa ser compreendido, divulgado e incentivado.

Estudo da viabilidade econômica em campos maduros

When it comes to oil and gas in Brazil is almost certain that we are referring to activities in deep waters off the coast of Campos, Rio de Janeiro, the main field of action of PETROBRAS and a small number of multinational oil companies . Since the Law 9.478/97 allows, by means of concessions, that other companies other than Petrobras, to explore and produce oil and gas domestically. Soon it moved, then the private companies that want small and medium-sized businesses to invest in such activities, forming a segment of independent producers, as occurs in other countries. In this context, this work aims at making an economic feasibility study, is currently analyzing how this thread and focus on the factors that contribute to its development as well as those that constitute barriers. To this end, we conducted a survey examining some mature fields that are in production in order to capture cost information in the phases of project, operation and abandonment. The work also presents an analysis of the results obtained in the survey, identifying the costs higher. With the results obtained through the study used economic engineering tools such as NPV and IRR, using a variety of design scenarios, to study the economic viability of these fields. In scenario 4 was set a production of 4.0 m³ / d of oil, which is an expected average production for several of these fields, whose minimum value of a barrel of oil, to enable this field, was $ 55.00, this value well below what was being practiced in the market today.

A evolução do emprego formal industrial nas cidades médias do estado do Ceará (Juazeiro do Norte, Crato e Sobral) no período de 1990 a 2010

The work consists in a discussion of the evolution of formal employment in the industrial cities of Ceará state averages from 1990 to 2010, since this period was marked by important changes. It is emphasized that in order to achieve this aim, the present study was based on a survey of relevant literature on the subject, as well as the use of the Annual Report of Social Information (RAIS), published by the Ministry of Labour and Employment (MTE) and the Brazilian Institute of Geography and Statistics (IBGE). The central question to be considered in this study is how we evolved formal employment industry in medium-sized cities (Juazeiro do Norte, Crato and Sobral) of Ceará? The assumption that guides this work is that given the economic policies of the 1990 and 2000 these policies encouraged the relocation, thus implying significant growth in the formal manufacturing employment in these cities. Regarding the results obtained in the survey, it was found that the industrial sector of these cities, showed considerable dynamism in what refers to the expansion of establishments. When observed in percentage terms medium-sized cities (345.5%) had the highest growth in number of establishments in the 1990s with rates higher than the Northeast region (285.9%) and Brazil (167.5%). The highlight was the city of Juazeiro, with the highest concentration of micro and small footwear companies in the state. Regarding the number of formal jobs created in medium-sized cities, it went from 6.596 in 1990 to 41.660 million formal jobs in 2010, with a growth rate of 532%. The sector contributed most to employment generation was the footwear. Although the levels of minimum wages, the 1990 recorded the lowest levels. In the 2000, there were real gains in levels of minimum wages in all cities, however, it may be noted that over the decades there has been significant momentum. However, this momentum was not enough to prevent the end of the study period CMs-Ceará present low wages

Uma proposta para preparação de pequenas e médias empresas brasileiras prestadoras de serviços ao setor de telecomunicações para implantação da metodologia Seis Sigma

The objective of this work consists of considering a script so that operating companies in the telecommunications sector, mainly small and medium-sized enterprises, can reach excellency in its operations and get, thus, conditions to compete with companies consolidated in its niche of market. The proposal intends to lead the enterprises to a level of qualification of processes that to become them apt to adopt the Six Sigma method as part of its culture. From the analysis of the essential processes of the sector, methods and tools will be suggested for guarantee the continuous improvement of these processes, without forgetting the internal peculiarities of each company

Aplicação da metodologia seis sigma em uma empresa de médio porte do setor têxtil

The Six Sigma methodology has received considerable attention in the last two decades. This is due to its great potencial to reduce processes variability, through the use of accurate data, facts and statistical techniques. The methodology seeks to improve the quality of products and services, maximizing the company s financial performance. Specifically, its implementation and results in medium-sized textile enterprises is unknow, although there are signs that the methodology can be applied with success. Considering this scenario, the goal of this research is to describe the application of the Six Sigma methodology in a médium-sized textile company specialized in the production of male shirts in the satate of Rio Grande do Norte, Brazil. First, we present a literature review, seeking to highlight the themes of quality, Six Sigma and its methodology for improvement. Then, we show the implementation of the project selected, depicting the steps and procedures that must be performed. The results confirm the efficiency of Six Sigma in providing significant gains to companies. It is observed substantial improvements in the speed of product development and the flexibility of the parts produced, reducing the process lead time from 12.5 to 6.2 days, which means a performance improvement of over 50%. This leads also to cultural and behaviour change, creating motivation for implementation of new projects and a continuous search for knowledge

Seis sigma :uma proposta para implementação da metodologia em pequenas e médias empresas

The Six Sigma methodology consists of a program guided to the continuous improvement of enterprise processes, which aims at customer satisfaction, as well as increasing financial and operational profits. Considering that more than 99% of the Brazilian companies have up to five hundred employees, this study investigates how Six Sigma can be applied in small or medium size companies. This study was conducted based on literature review and application of the ideas in a medium size newspaper company, which manufactures newspapers that circulate daily in the state of Rio Grande do Norte. The results of the research point to the viability of use of the methodology in this market segment, as well as suggest a method that can be used in similar companies

Structural change and productivity growth, 20 years later: old problems, new opportunities

Includes bibliography

Latin America and the Caribbean and the European Union: striving for a renewed partnership

Includes bibliography