822 resultados para Business Success Factors
Resumo:
Tutkimusten mukaan suurin osa strategisista muutoshankkeista epäonnistuu. Tässä diplomityössä selvitettiin syitä epäonnistumisiin sekä kartoitettiin mahdollisuuksia tehostaa muutosjohtamista tietojohtamisen keinoilla. Lisäksi työssä laadittiin muutosjohtamisen kehittämissuositukset yhdelle tutkimuksen kohteena olleelle IT-yritykselle. Tietojohtamisen kannalta muutosjohtamista tarkasteltiin erityisesti seuraavista neljästä näkökulmasta: 1) muutostarpeiden havainnointi, 2) muutoksiin suhtautuminen, 3) luottamus ja hiljainen tieto sekä 4) muutosviestintä. Empiriaosuudessa koottiin muutosjohtamisen kokemuksia kolmesta Suomessa toimivasta IT-yrityksestä. Lisänäkemystä aiheeseen haettiin kolmelta kokeneelta muutosjohtamisen asiantuntijalta. Muutosten onnistumista vaarantavat lukuisat eri tekijät. Liiketoiminnan kauan jatkunut menestys saattaa rajoittaa muutostarpeiden havaitsemista ajoissa. Luutuneet käsitykset, luottamuksen puute ja päättäjien liian vallitsevat henkilökohtaiset näkemykset estävät uusien ideoiden esiin nousemista. Muutosjohtaminen vaatii päivittäisestä johtamisesta poikkeavia erityisosaamisia. Lisäksi henkilöstön muutosvastarinta ja muutosprosessin haasteellisuus nostavat epäonnistumisen todennäköisyyttä. Tämän tutkimuksen mukaan tietojohtamisen keinoilla on mahdollisuus tehostaa muutosjohtamista. Organisaation hiljaisen tiedon saattaminen yhteiseen käyttöön edistää sekä muutostarpeiden tunnistamista että muutoshankkeiden läpivientiä. Muutosjohtamiskoulutuksella ja tiedon tehokkaalla jakamisella parannetaan henkilöstön muutosvalmiuksia ja pienennetään muutosvastarintaa. Yhtenäisellä muutosprosessilla tehostetaan muutosten läpivientiä. Muutosmyönteisen organisaatiokulttuurin luomisella on keskeinen rooli muutosvalmiuksien kehittämisessä. Muutosvision luomisella sekä laadukkaalla ja muutosviestinnällä luodaan turvallisuuden tunnetta ja varmistetaan huomion pysyminen muutoksen tavoitteiden kannalta oikeissa asioissa.
Resumo:
Työn tavoitteena oli tutkia innovaatioita ja organisaation innovaatiokyvykkyyttä, innovaatiokyvykkyyden taustatekijöitä sekä innovaatioprosessin alkupään (Fuzzy Front End, FFE) sekä siinä tapahtuvan päätöksenteon johtamista. Lisäksi tavoitteena oli suunnitella innovaatioprosessin alkupään toimintamalli selkeyttämään toimintaa prosessin alkupäässä sekä antaa toimenpide-ehdotuksia ja suosituksia. Tutkimuksen teoriaosuus tehtiin kirjallisuustutkimuksena. Tutkimuksen empiirinen osuus suoritettiin case -analyysinä yrityksen henkilöhaastattelu- ja toimintatutkimuksen muodossa. Innovaatioprosessin alkupäähän on tunnistettu toimintamalleja, joilla selkeytetään ja tehostetaan prosessin alkupään vaiheita. Vaiheet ovat mahdollisuuksien tunnistaminen, mahdollisuuksien analysointi, ideointi, ideoiden valitseminen ja konsepti- ja teknologiakehitys. Innovaatioprosessin rinnalla kulkee päätöksenteon prosessi, jonka suhteen tunnistetaan selkeät päätöksentekokohdat ja kriteerit prosessissa etenemiselle. Innovaatio- ja päätöksentekoprosessiin osallistuu eri vaiheissa sekä yrityksen sisäiset, kuten henkilöstö, että ulkoiset, kuten asiakkaat, toimittajat ja verkostokumppanit, sidosryhmät. Lisäksi innovaatioprosessin toimintaan vaikuttavat johdon tuki ja sitoutuminen, osallistujien kyky luovuuteen sekä muut innovaatiokyvykkyyden taustatekijät. Kaikki nämä tekijät tulee huomioida innovaatioprosessin alkupään mallia suunniteltaessa. Tutkimus tehtiin tietoliikennealan yrityksen tarpeisiin. Yrityksessä on käytössä aloitetoimintaa, mutta sen ei koeta tarjoavan riittävästi ideoita yrityksen tuotekehityksen tarpeisiin. Yrityksen henkilöstön innovaatiopotentiaali on suuri, mikä halutaan hyödyntää paremmin suunnittelemalla yrityksen käyttöön soveltuva, innovaatioprosessin alkupään toimintaan ohjaava, vakioitu ja henkilöstöä ja muita yhteistyötahoja, kuten asiakkaita, osallistava toimintamalli. Toimenpide-ehdotuksina ja suosituksina esitetään innovaatioprosessin alkupään johtamisen toimintamallia. Esitetyssä mallissa määritellään vaiheet, menetelmät, päätöksenteko ja vastuut. Toimintamalli esitetään soveltuen yhdistettäväksi yrityksessä käytössä olevaan innovaatioprosessin loppupään, tuotekehitysprojektien läpiviemisen, malliin.
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The mobile telecommunications industry has been going through an enormous revolution, especially after mid-1990 when smartphones were introduced to the market. As a consequence, the smartphone market’s dynamism is requesting companies to operate differently in the way they do business. After a long period occupying the leader position in the smartphones manufacturers’ rank, Nokia was outperformed by Apple and Samsung during 2011 and since then has been on the third place. Nevertheless, Nokia is battling for regaining the leadership in such a competitive and high-velocity growing market and that is what this research is about. This research covers the competitive and strategic forces that shape dynamic industries whereas the main purpose is to elucidate the main factors that contribute to a company’s above-average performance and ultimately determine its leadership in the mobile smartphone market. Therefore, this exploratory qualitative research was conducted as a desk research, which utilized various secondary sources of data in the knowledge area of strategic management such as theories about competitive advantages and dynamic capabilities of firms, innovation, and strategy. This research is enriched with a case study about Nokia: how the company has been organizing its corporate structure to support the strategies and hence how it has been competing in the smartphone market is analyzed, taking into account many contemporary data sources, including market analysts’ and business experts’ opinions. As a result of the classic literature exploration and the case study assay, a framework for deeper analysis of the competitiveness of firms in dynamic markets was developed. The conclusion that emerged from this research is that the success of a firm results from the interplay of various factors. To regain the leader position in the mobile smartphone market is a challenging task that requires Nokia to reinvent its core strategy for taking charge of the smartphones’ industry transformation through for example the adoption of the open innovation concept. It is imperative that Nokia designs and implement a breakthrough strategy as well as embraces the uncertainty of the smartphone market competition as an opportunity for discontinuous innovation development with the ultimate goal of recovering the leadership.
Resumo:
Unsuccessful mergers are unfortunately the rule rather than the exception. Therefore it is necessary to gain an enhanced understanding of mergers and post-merger integrations (PMI) as well as learning more about how mergers and PMIs of information systems (IS) and people can be facilitated. Studies on PMI of IS are scarce and public sector mergers are even less studied. There is nothing however to indicate that public sector mergers are any more successful than those in the private sector. This thesis covers five studies carried out between 2008 and 2011 in two organizations in higher education that merged in January 2010. The most recent study was carried out two years after the new university was established. The longitudinal case-study focused on the administrators and their opinions of the IS, the work situation and the merger in general. These issues were investigated before, during and after the merger. Both surveys and interviews were used to collect data, to which were added documents that both describe and guide the merger process; in this way we aimed at a triangulation of findings. Administrators were chosen as the focus of the study since public organizations are highly dependent on this staff category, forming the backbone of the organization and whose performance is a key success factor for the organization. Reliable and effective IS are also critical for maintaining a functional and effective organization, and this makes administrators highly dependent on their organizations’ IS for the ability to carry out their duties as intended. The case-study has confirmed the administrators’ dependency on IS that work well. A merger is likely to lead to changes in the IS and the routines associated with the administrators’ work. Hence it was especially interesting to study how the administrators viewed the merger and its consequences for IS and the work situation. The overall research objective is to find key issues for successful mergers and PMIs. The first explorative study in 2008 showed that the administrators were confident of their skills and knowledge of IS and had no fear of having to learn new IS due to the merger. Most administrators had an academic background and were not anxious about whether IS training would be given or not. Before the merger the administrators were positive and enthusiastic towards the merger and also to the changes that they expected. The studies carried out before the merger showed that these administrators were very satisfied with the information provided about the merger. This information was disseminated through various channels and even negative information and postponed decisions were quickly distributed. The study conflicts with the theories that have found that resistance to change is inevitable in a merger. Shortly after the merger the (third) study showed disappointment with the fact that fewer changes than expected had been implemented even if the changes that actually were carried out sometimes led to a more problematic work situation. This was seen to be more prominent for routine changes than IS changes. Still the administrators showed a clear willingness to change and to share their knowledge with new colleagues. This knowledge sharing (also tacit) worked well in the merger and the PMI. The majority reported that the most common way to learn to use new ISs and to apply new routines was by asking help from colleagues. They also needed to take responsibility for their own training and development. Five months after the merger (the fourth study) the administrators had become worried about the changes in communication strategy that had been implemented in the new university. This was perceived as being more anonymous. Furthermore, it was harder to get to know what was happening and to contact the new decision makers. The administrators found that decisions, and the authority to make decisions, had been moved to a higher administrative level than they were accustomed to. A directive management style is recommended in mergers in order to achieve a quick transition without distracting from the core business. A merger process may be tiresome and require considerable effort from the participants. In addition, not everyone can make their voice heard during a merger and consensus is not possible in every question. It is important to find out what is best for the new organization instead of simply claiming that the tried and tested methods of doing things should be implemented. A major problem turned out to be the lack of management continuity during the merger process. Especially problematic was the situation in the IS-department with many substitute managers during the whole merger process (even after the merger was carried out). This meant that no one was in charge of IS-issues and the PMI of IS. Moreover, the top managers were appointed very late in the process; in some cases after the merger was carried out. This led to missed opportunities for building trust and management credibility was heavily affected. The administrators felt neglected and that their competences and knowledge no longer counted. This, together with a reduced and altered information flow, led to rumours and distrust. Before the merger the administrators were convinced that their achievements contributed value to their organizations and that they worked effectively. After the merger they were less sure of their value contribution and effectiveness even if these factors were not totally discounted. The fifth study in November 2011 found that the administrators were still satisfied with their IS as they had been throughout the whole study. Furthermore, they believed that the IS department had done a good job despite challenging circumstances. Both the former organizations lacked IS strategies, which badly affected the IS strategizing during the merger and the PMI. IS strategies deal with issues like system ownership; namely who should pay and who is responsible for maintenance and system development, for organizing system training for new IS, and for effectively run IS even during changing circumstances (e.g. more users). A proactive approach is recommended for IS strategizing to work. This is particularly true during a merger and PMI for handling issues about what ISs should be adopted and implemented in the new organization, issues of integration and reengineering of IS-related processes. In the new university an ITstrategy had still not been decided 26 months after the new university was established. The study shows the importance of the decisive management of IS in a merger requiring that IS issues are addressed in the merger process and that IS decisions are made early. Moreover, the new management needs to be appointed early in order to work actively with the IS-strategizing. It is also necessary to build trust and to plan and make decisions about integration of IS and people.
Resumo:
Tämän tutkimuksen tavoitteena on selvittää jääkiekon SM-liigaotteluiden yleisömäärään vaikuttavia tekijöitä. Jääkiekkoliiketoimintaa harjoittavien yritysten parissa työskentelevillä on vahvat näkemykset urheilumenestyksen vaikutuksesta yleisömäärään, ja sitä kautta seurojen talouteen. Tilastollista tukea näkemyksille ei kuitenkaan ole ollut saatavilla. Aiemmat urheiluliiketoimintaa käsitelleet tutkimukset ovat keskittyneet pääosin taloudelliseen tulokseen, eikä niinkään siihen, miten taloudelliseen tulokseen päädytään. Tutkimus toteutetaan luomalla viisi erilaista yleisömäärää selittävää mallia lineaarista regressioanalyysiä hyödyntäen. Tutkimustulokset osoittavat, että otteluiden yleisömääriä voidaan selittää tilastollisen analyysin avulla. Tulosten perusteella kaikki yleisömäärään liittyvät hypoteesit eivät kuitenkaan ole niin merkitseviä kuin hypoteesien mukaan oletetaan. Tarkastelujakson globaali talouden taantuma loi omat haasteensa urheiluliiketoimintaa harjoittaville yrityksille, mutta taloudellisesti haastava tutkimusajanjakso ei vaikuta olennaisesti tutkimustuloksiin.
Resumo:
This study examines how to institutional environment of gambling is currently in motion both in Europe and Finland. Furthermore, it examines the criticism by Finnish professional sport clubs directed towards the national gambling monopolies, especially Veikkaus Oy. This criticism addresses the acclaimed issue of low or non-existing sponsorship funds coming to the clubs despite the clubs’ duties to promote Veikkaus Oy in their stadiums etc. In essence the main research objective was to examine the interaction and institutional environments of both Finnish professional sport clubs and gambling regulation. This was done through three sub-objectives: 1) to analyze professional sport as business and its institutional environment 2) to analyze the institutions of gambling in their current state and their potential future 3) to evaluate the potential impact of an institutional change in gambling legislation to the professional sport clubs The findings from Finland were then compared to those of Denmark where an institutional change had occurred in gambling regulation. Empirical data was collected through multiple interviews. Interviewees represented sport clubs (7), sport association (1), sport league (1), Finnish monopoly representatives (2), commercial gambling providers (1), Danish monopoly system representatives (1), Danish sport club (1). In addition a vast amount of secondary data (e.g. Green and white books by EU, court decisions, a variety of studies etc.). Theoretically this study combines the aspects of institutional theory with the theory of professional sports as business. This proved to be a rather new approach and no published literature was found to have done specifically this. The findings of this study are twofold, on the European level it is clear that the momentum if towards a more liberated gambling market while Finland is at the moment trying to go the opposite direction and uphold its monopoly. From the sport club’s level the findings suggest that currently sport clubs do not directly benefit from the funds originated from Veikkaus Oy as these funds are more or less used on the association/league levels. However, the clubs themselves are also lacking in self-criticism as they are lacking in clear sponsorship packages/programs which Veikkaus Oy might be interested in participating. If liberation of the gambling market would occur it is highly possible that that the largest clubs in football and ice-hockey would be the main beneficiaries while smaller clubs and sports could possibly be worse off than currently. These interpretations were well supported by the findings from Denmark.
Resumo:
Biotechnology has been recognized as the key strategic technology for industrial growth. The industry is heavily dependent on basic research. Finland continues to rank in the top 10 of Europe's most innovative countries in terms of tax-policy, education system, infrastructure and the number of patents issued. Regardless of the excellent statistical results, the output of this innovativeness is below acceptable. Research on the issues hindering the output creation has already been done and the identifiable weaknesses in the Finland's National Innovation system are the non-existent growth of entrepreneurship and the missing internationalization. Finland is proven to have all the enablers of the innovation policy tools, but is lacking the incentives and rewards to push the enablers, such as knowledge and human capital, forward. Science Parks are the biggest operator in research institutes in the Finnish Science and Technology system. They exist with the purpose of speeding up the commercialization process of biotechnology innovations which usually include technological uncertainty, technical inexperience, business inexperience and high technology cost. Innovation management only internally is a rather historic approach, current trend drives towards open innovation model with strong triple helix linkages. The evident problems in the innovation management within the biotechnology industry are examined through a case study approach including analysis of the semi-structured interviews which included biotechnology and business expertise from Turku School of Economics. The results from the interviews supported the theoretical implications as well as conclusions derived from the pilot survey, which focused on the companies inside Turku Science Park network. One major issue that the Finland's National innovation system is struggling with is the fact that it is technology driven, not business pulled. Another problem is the university evaluation scale which focuses more on number of graduates and short-term factors, when it should put more emphasis on the cooperation success in the long-term, such as the triple helix connections with interaction and knowledge distribution. The results of this thesis indicated that there is indeed requirement for some structural changes in the Finland's National innovation system and innovation policy in order to generate successful biotechnology companies and innovation output. There is lack of joint output and scales of success, lack of people with experience, lack of language skills, lack of business knowledge and lack of growth companies.
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This pilot project aims examine the factors of the Finnish subsidiaries local embeddedness, their knowledge creation capabilities and the transfer mechanisms of new practices in the context of the Russian market. The research is designed as a multiple case study conducted with a qualitative approach. The empirical data consists of the interviews of the four Finnish case companies operating in the Kaluga region and three local partner companies. The deductive and inductive approaches were employed to conduct the analysis of the data. The propositions for the future study were developed in the conclusive chapters of the research, where we propose that the factor of the economy growth and industrialization matters in terms of subsidiaries’ role dedication, their knowledge creation capabilities, and direction of the knowledge flow within the local environment.
Resumo:
Tuotekehityksen rooli yrityksen oleellisena menestystekijänä korostuu entistä enemmän alati kovenevassa kilpailussa. Tuotekehityksen tulee toimia entistä tehokkaammin turvatakseen yrityksen menestyminen. Tämän tutkimuksen tavoitteena oli selvittää ja tuoda esiin niitä oleellisia tekijöitä, jotka vaikuttavat metalliteollisuudessa toimivan yrityksen tuotekehityksen suorituskykyyn ja sen tehostamiseen. Tutkimuksen avulla pyrittiin lisäämään informaatiota tuotekehitys- ja yritysjohdon päätöksenteon tueksi. Lisäksi tutkimus antaa tietoa tuotekehityksen suorituskyvyn mittausjärjestelmän suunnittelusta, käyttöönotosta, käytöstä sekä käytetyistä mittausjärjestelmistä ja mittareista. Tuotekehityksen suorituskykyä tarkasteltiin useammasta näkökulmasta. Empiiristä aineistoa koottiin kirjallisuuskatsauksen ja yrityksessä toteutetun kyselyn avulla. Yrityskyselyssä käytettiin neliportaista Likert-skaalaa. Kyselyn tuloksia arvioitiin keskiarvojen ja -hajontojen perusteella. Tutkimuksen tuloksena selvisi, että suorituskyvyn mittauksella ja mittausjärjestelmän avulla voidaan tehostaa tuotekehityksen suorituskykyä. Niitä tärkeitä osa-alueita, joihin tehostamistoimenpiteet tulee kohdistaa, ovat asiakas, henkilöstö, strategia, talous ja mittaamiseen liittyvät tekijät. Yrityksissä piilevänä olevan aineettoman pääoman arvoa ja sen tarjoamaa menestyspotentiaalia ei ole aina tiedostettu.
Resumo:
This thesis investigates the influence of a firm’s mindset on international success in the context of the Finnish marine industry. The study draws theoretical wisdom from organisational behaviour and strategic management literatures. The research aim set for this study was to identify and categorise existing strategic types based on mindsets found in the marine industry SMEs, and to link the influence of mindsets with success by examining the role of mindsets in a firm’s performance. Mindsets of firms were conceptualised as aggregate collections of perceptions that influence how the surrounding environment is discerned by the members of the firm. Mindsets are idiosyncratic to firms and therefore important firm-specific resources which influence decision-making and can be observed through the strategic behaviour of firms. Qualitative case study method was applied which was further supported by quantitative data on the financial performance of the ten case firms. Taxonomy based on the dimension of mindsets and prediction was developed to demonstrate four ideal types of firms identified within the marine industry. It was found that all of the case firms emphasised adaptation in their strategy while planning was emphasised to a varying degree. Moreover, two different methods of adapting were found; proactive and reactive. Firms which plan in the long-term and adapt proactively constantly investigate whether their plans are synchronous with the realities of the market; by having an open mindset, a firm’s perception of the reality of the market is enabling the firm to develop value creating strategies which are superiorly informed.This finding was supported by the financial data and led to the proposition that having an open mindset and placing a high level of emphasis on prediction may have a positive influence on international success. Also, it was proposed that concentrating only on exploiting business opportunities in the present time and not exploring any addition opportunities can have a negative influence on the firm’s performance, even if the mindset of the firm is open.
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The purpose of the study is to examine and increase knowledge on customer knowledge processing in B2B context from sales perspective. Further objectives include identifying possible inhibiting and enabling factors in each phase of the process. The theoretical framework is based on customer knowledge management literature. The study is a qualitative study, in which the research method utilized is a case study. The empirical part was implemented in a case company by conducting in-depth interviews with the company’s value-selling champions located internationally. Context was maintenance business. Altogether 17 interviews were conducted. The empirical findings indicate that customer knowledge processing has not been clearly defined within the maintenance business line. Main inhibiting factors in acquiring customer knowledge are lack of time and vast amount of customer knowledge received. Enabling factors recognized are good customer relationships and sales representatives’ communication skills. Internal dissemination of knowledge is mainly inhibited by lack of time and restrictions in customer relationship management systems. Enabling factors are composition of the sales team and updated customer knowledge. Inhibiting utilization is lack of goals to utilize the customer knowledge and a low quality of the knowledge. Moreover, customer knowledge is not systematically updated nor analysed. Management of customer knowledge is based on the CRM system. As implications of the study, it is suggested for the case company to define customer knowledge processing in order to support maintenance business process.
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This report summarizes the results of the survey HAVERI – Supply network risks in business. The survey was conducted in Finland during the spring and summer of year 2013. The survey is part of a large two-year research project started in June 2012 in Finland (on-going 06/2012–07/2014). The project is launched and financed by TEKES, the Finnish Funding Agency for Technology and Innovation, and executed together with the researchers from Lappeenranta University of Technology and Tampere University of Technology. The overall goal of this on-going research project is to find out the decision-making practices in the project-oriented companies in their purchasing decisions especially in the mechanical engineering and construction industries in Finland. The objective of the survey was to gain cross-sectional data concerning the challenges, risks and cost factors in Finnish project business companies. The results show that Finnish companies rely on their experience and supplier references in their risk management. In general, the understanding of the total cost structure varies among the industries and companies. The main cost factor in risk management was costs before the actual purchase decision. Overall, it seems that the monetary value of the whole project and capability of purchasing personnel are the main influencing factors on risk management activity in project purchasing.
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Nowadays the Western companies are considered responsible for the social and environmental issues in their whole supply chains. To influence the practices of their suppliers the Western companies have created suppliers codes of conduct (SCCs) which express their requirements. Suppliers’ compliance with the SCCs is checked through audits. The purpose of this thesis is to analyze SCCs as a means for Western companies to ensure socially and environmentally responsible actions in their global supply chains, and the sub-objectives are to find out 1) how well do the SCCs and their auditing work at suppliers’ production sites and 2) how can possible problems related to SCCs and their auditing be solved. This is a qualitative research carried out in the form of a case study with two case companies. In this study both primary and secondary data is used. The primary data is collected in the form of interviews of the case company representatives and three external experts. Based on a theoretical framework of previous research in the fields of corporate social responsibility and supply chain management, a model with eleven factors, which influence the success of SCC implementation and the auditing of SCC –implementation, is drafted. Also several different best-practices to help to solve and avoid possible problems related to SCC -implementation and auditing have been identified from previous research. Based on the findings of this study the theoretical model has been updated adding two new influential factors. It seems that how well the SCC and its auditing work at suppliers’ production sites depends on the joint effect of thirteen influential factors: buyer’s purchasing policy, supplier’s motivation, buyer’s commitment, the solving of agency problems, the contents of the SCC, supplier’s role and the buyer-supplier –relationship, complexity of supply chain, the limitations of the smaller buyers, cooperation through a business association or multi-stakeholder system, the role of supplier’s employees, SCC –related communication and supplier’s understanding, cheating in audits and the auditors. The possible problems related to SCCs and their auditing can be solved by adopting best-practices. Nine of the theoretical best-practices stand out from the findings of this study: 1) two-way communication and collecting feedback from suppliers, 2) the philosophy of continuous improvement, 3) long-term business relationships with the supplier, 4) informing the supplier about the advantages of SCC –compliance, 5) rewarding code-compliant suppliers, 6) building collaborative, good buyer-supplier relationships, 7) supporting and advising the supplier, 8) joining a business association or multi-stakeholder system and 9) interviewing supplier’s employees as a part of the audits.
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The goal of the thesis is to analyze the strengths and weaknesses of solar PV business model and point out key factors that affect the efficiency of business model, the results are expected to help in creating new business strategy. The methodology of case study research is chosen as theoretical background to structure the design of the thesis indicating how to choose the right research method and conduction of a case study research. Business model canvas is adopted as the tool for analyzing the case studies of SolarCity and Sungevity. The results are presented through the comparison between the cases studies. Solar services and products, cost in customer acquisition, intellectual resource and powerful sales channels are identified as the major factors for TPO model.
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The first objective of the thesis is to find out which factors impact on customer profitability has been studied in scientific articles. The second objective is to find out the main authors and publishers from the subject area. Expectations were to find factors from marketing and management accounting literature, but this study did not succeed to gather management accounting perspective on the subject area. This study used bibliometric methods. The data for this study was collected manually from Scopus and Web of Science databases. Search words resulted 770 articles and from those 82 were included to further analyze. Descriptive analysis, citation analysis and content analysis were made. Bibexcel and Pajek software were used in this study. Publication activity was concentrated on years 2004-2013. The most productive author around the subject area is Kumar Vipin from Georgia State University (USA). A multiple customer profitability factors were identified. A lot of research was made for example about satisfaction, relationship duration, loyalty, marketing actions and customer equity drivers. The research is concentrated on service sector. The results are suggesting that there are research gaps in business-to-business and manufacturing sector.