Kiinteistönhoidon make-or-buy -analyysin valmistelu toimintoperusteisesti Case: Andritz-Ahlstrom Oy

Tutkielmassa kartoitetaan tekijöitä, jotka vaikuttavat yrityksen kiinteistönhoidon make-or-buy –päätöksiin. Tutkielman päätavoitteena on selvittää case –yrityksen kiinteistönhoidon toimintoperusteiset kustannukset. Osatavoitteena testataan toimintoperusteisen kustannuslaskennan soveltuvuutta yrityksen tukitoimintojen kustannuslaskennassa. Tutkielma on tyypiltään laadullinen tutkimus ja tutkimusotteena on käytetty konstruktiivista tutkimusotetta. Tutkimusmetodiltaan työ on case-tutkimus. Tutkielmassa rakennetaan toimintoperusteinen kustannuslaskentamalli, jolla selvitetään case -yrityksen kiinteistönhoidon palveluiden tuottamisesta aiheutuvat kustannukset. Laskentatulosten pohjalta todetaan ne toiminnot, joihin kiinteistönhoidon järjestäminen case -yrityksessä sitoo rahaa ja joihin tulisi kohdistaa kustannusten leikkaamistoimenpiteet. Kiinteistönhoidon toimintoja analysoidaan yksitellen sekä toiminnon toimintoperusteisten kustannusten kautta että etsien tekijöitä, jotka vaikuttavat palvelun itse tekemiseen tai palvelun ostamiseen ulkopuoliselta toimittajalta. Tutkielmassa ei tehdä kannattavuusvertailuja itse tekemisen ja ostopalveluiden välillä.

Tuotantostrateginen Make or buy -päätöksenteko metalliteollisuusalan yrityksessä

Tuotantostrategiaan perustuvien ostaa-valmistaa, eli Make or buy -päätösten merkitys on korostunut yritysten dynaamisen toimintaympäristön myötä. Päätöksissä tehdyt virheet voivat olla kohtalokkaita yrityksen kilpailukyvylle. Diplomityön tavoitteena on luoda Make or buy -päätöksentekoa ohjaava viitekehys yrityksen kansainväliseen käyttöön. Tavoitteeseen sisältyy luodun Make or buy -mallin toimivuuden todentaminen case-tutkimuksella. Make or buy -päätöksenteossa korostuvat talouden, osaamisen ja riskien näkökulmat. Tehtyjä päätöksiä tulee uudelleenarvioida ja tarvittaessa päivittää toimintaympäristön muuttuessa. Päätöksentekomallin tulee siis olla toistuvaa käyttöä ajatellen selkeä ja helppokäyttöinen. Työssä kehitetty kirjallisuusaineistoon perustuva Make or buy –päätöksenteon viitekehys ohjaa yritystä strategisen, taktisen ja operatiivisen tason päätöksissä. Lisäksi malli ohjaa organisaatiota päätöksentekoroolien määrittämisessä. Viitekehys sisältää strukturoidun päätöksentekomallin strategisiin ja taktisiin päätöksiin sekä yksinkertaisen valintamallin operatiivisiin päätöksiin. Operatiivisen tason eriyttämisellä pyritään helpottamaan mallien käyttöä. Työssä rakennetun strukturoidun viitekehyksen toimivuuden testaus esitetään empiirisessä vaiheessa.

Tuotannon make or buy– päätöksentekoprosessi kansainvälisessä teknologiayrityksessä Case: Yritys X

Tutkimuksen tarkoituksena tutkia millaisia make or buy- työkaluja on olemassa ja millaiset teoriat vaikuttavat make or buy- päätösten taustalla. Tutkimuksessa tutkittiin myös miten nämä ilmiöt ja mallit vaikuttavat ja toteutuvat käytännössä teknologia-alalla

Análise de terceirizações em serviços de apoio diagnóstico e terapêutico em hospitais privados : aplicação de modelos de decisão "Make or Buy" em hospitais

O objetivo do trabalho foi verificar a aplicação de modelos de decisão ¿make or buy¿ nas decisões de terceirização em hospitais privados. Foi realizado um levantamento dos modelos mais representativos, na literatura de administração em geral e do setor de saúde, para a decisão. Realizou-se estudo de casos múltiplos em quatro hospitais privados de grande porte do município de São Paulo, nas áreas terceirizadas de laboratório de análises clínicas, serviços de diagnóstico por imagem e de hemoterapia (bancos de sangue e agências transfusionais). Procedeu-se entrevistas semi-estruturadas para obter a percepção de executivos e proprietários das organizações (hospitais e empresas) quanto às variáveis independentes e dependentes de cada um dos modelos escolhidos. A análise utilizou a técnica de adequação ao padrão. A combinação de Perspectiva de Competências Centrais, Teoria dos Custos de Transação e Teoria da Agência mostrou ter maior poder descritivo sobre os achados das estruturas inter-firmas adotadas. Teoria de Dependência de Recursos e Dinâmica Setorial tem menor aplicação nos serviços pesquisados. A Teoria de Rede descreve vários aspectos encontrados em todos os casos. A pesquisa pode contribuir para a modelagem das decisões de terceirização no setor.

Make or Buy: decisioni difficili in un mercato di estrema volatilità ed incertezza. Il caso Montenegro s.r.l.

La pandemia COVID-19 ha causato una crisi della supply chain globale, con ritardi e rallentamenti nella produzione, nella distribuzione di beni essenziali e componistica elettronica dovuti alla chiusura delle fabbriche. In un momento in cui le catene di approvvigionamento globali avevano appena iniziato a “riprendersi” dopo due anni di pandemia, un altro evento geopolitico mondiale dalle grandi conseguenze ha fatto la sua comparsa, la Guerra in Ucraina. L’invasione ha causato un ulteriore aumento dei prezzi delle materie prime in quanto l'Ucraina è un importante produttore di cereali e un fornitore di materie prime come il gas naturale. In questo contesto, nasce questo elaborato che si pone l’obiettivo di dare al Gruppo Montenegro tutti gli strumenti necessari per compiere una scelta di “make or buy” in risposta ad una previsione della domanda crescente. Per raggiungere questo scopo si sono analizzate parallelamente sia la scelta “buy” sia la scelta “make”. In conclusione, alla tesi è stata proposta una soluzione che prevede tre diversi scenari, che in base all’evoluzione del mercato e dei trend globali potrà essere strategicamente d’aiuto all’azienda sulle decisioni da implementare nei prossimi anni.

Complementarity between technology make and buy in innovation strategies: Evidence from Belgiam manufacturing firms

This paper characterizes the innovation strategy of manufacturing firms andexamines the relation between the innovation strategy and importantindustry-, firm- and innovation-specific characteristics using Belgiandata from the Eurostat Community Innovation Survey. In addition to importantsize effects explaining innovation, we find that high perceived risks andcosts and low appropriability of innovations do not discourage innovation,but rather determine how the innovation sourcing strategy is chosen. Withrespect to the determinants of the decision of the innovative firm toproduce technology itself (Make) or to source technology externally (Buy),we find that small firms are more likely restrict their innovation strategyto an exclusive make or buy strategy, while large firms are more likely tocombine both internal and external knowledge acquisition in their innovationstrategy. An interesting result that highlights the complementary nature ofthe Make and Buy decisions, is that, controlled for firm size, companies forwhich internal information is an important source for innovation are morelikely to combine internal and external sources of technology. We find thisto be evidence of the fact that in-house R&D generates the necessaryabsorptive capacity to profit from external knowledge acquisition. Also theeffectiveness of different mechanisms to appropriate the benefits ofinnovations and the internal organizational resistance against change areimportant determinants of the firm's technology sourcing strategy.

Boundary decisions of the firm: make, buy, cooperate

Firms are not atomistic hierarchies only linked with one another at arm’s-length distance in markets. Instead, a myriad of long-lived, highly cooperative relationships between suppliers and customers are pervasively found in the B2B world. And it is within those enmeshed relationships and networks that the co-evolution of capabilities and business specialisms is brought about and developed. If that is the actual ‘topography’ of the business landscape, then the coordination of economic activities in general, and the boundary decisions of each and every firm in particular, are unlikely to be reduced to a (dual) choice between ‘making’ or ‘buying’. Inter-firm cooperation is in itself a third governance structure, in alternative to the hierarchical and the market modes of coordination. And, what is also equally important to note, it is through the make-or-buy-or-cooperate decisions that the (embedded) firm is able to change its nature and scope, redefine its (fuzzy) boundaries, and thus adapt to an ever-changing business setting.

Credibility and staff conduct make or break bank customer service quality

Service quality is assessed by customers along the dimensions of staff conduct, credibility, communication, and access to teller services. Credibility and staff conduct emerge as the highest loading first-order factors. This highlights the significance of rectifying mistakes while keeping customers informed, and employing branch staff that are responsive and civilized in their conduct. Discovery of a valid second-order factor, namely, overall customer service quality, underscores the importance of providing quality service across all its dimensions. For example, if the bank fails to rectify mistakes and keep customers informed but excels in all other dimensions, its overall customer service quality can still be rated poorly.

Governance mode vs. governance fit: Performance implications of make-or-ally choices for product innovation in the worldwide aircraft industry, 1942-2000

We examine the impact of governance mode and governance fit on performance in make-or-ally decisions. We argue that while horizontal collaboration and autonomous governance have direct and countervailing performance implications, the alignment of make-or-ally choices with the focal firm's resource endowment and the activity's resource requirements leads to better performance. Data on the aircraft industry show that relative to aircraft developed autonomously, collaborative aircraft exhibit greater sales but require longer time-to-market. However, governance fit increases unit sales and reduces time-to-market. We contribute to the alliance and economic organization literatures. (Copyright © 2013 John Wiley & Sons, Ltd.)

Decisão making or buying: uma aplicação em células de manufatura de uma indústria de produção mecânica

In order to maintain the competitiveness the companies seek for cost reduction and resource optimization. A product or service price is calculated considering direct and indirect costs involved in its fabrication, which means that if an intern indirect process is optimized, the final price of the product is also reduced and becomes more interesting to the final costumer. Considering this reasoning, the companies must evaluate each of their processes and optimize them. It is common to outsource intern products manufacturing as a cost reduction strategy, nevertheless when there are already resources and capability to produce the own goods, it becomes necessary to evaluate the economic gain that each strategy - make or buy - generates. This paper aims to evaluate the necessary support to take a decision regarding making or buying in a production cell of hoses based in the value of economic cost, system cost and decision process

Borrow or buy? cost-effective delivery of monographs

In an effort to reduce Interlibrary borrowing activity, while enhancing the Library collection, the Bertrand Library has initiated a program to purchase current monographs requested through ILL by Bucknell University students and faculty. The results have been a successful reduction in ILL workload, and a cost-effective means of document delivery as measured by average delivery time, cost-per-title, processing costs, and circulation statistics. This procedure reflects an overall change in our philosophy concerning document access and delivery, which led to the reorganization of ILL services and staff in the Bertrand Library.

What price life insurance? : Not how but what to sell or buy--and why, facts and supporting figures which prove the fallacy of the self-serving propaganda of those "term-ites" who seek to undermine confidence in legal reserve (old line) life insurance /

Mode of access: Internet.

Outsourcing versus FDI in oligopoly equilibrium

We consider the make-or-buy decision of oligopolistic firms in an industry in which final good production requires specialised inputs. Factor price considerations dictate that firms acquire the intermediate abroad, by either producing it in a wholly owned subsidiary or outsourcing it to a supplier who must make a relationship specific investment. Firms’ internationalisation mode depends on cost and strategic considerations. Crucially, asymmetric equilibria emerge, with firms choosing different modes of internationalisation, even when they are ex-ante identical. With ex-ante asymmetries, lower cost producers have a stronger incentive to vertically integrate (FDI), while higher cost firms are more likely to outsource.

Economising, Strategising and the Decision to Outsource

We study the make-or-buy decision of oligopolistic firms in an industry in which final good production requires specialised inputs. Firms’ mode of operation decision depends on both the incentive to economize on costs and on strategic considerations. We explore the strategic incentives to outsource and show that asymmetric equilibria emerge, with firms choosing different modes of operation, even when they are ex-ante identical. With ex-ante asymmetries, higher cost firms are more likely to outsource. We apply our model to a number of different international trading setups.

Turnaround across diverse global supply chains using shared metrics and change methodology: The Case of Amer Sports Corporation

Purpose - The purpose of this paper is to document the outcome of a global three-year long supply chain improvement initiative at a multi-national producer of branded sporting goods that is transforming from a holding structure to an integrated company. The case company is comprised of seven internationally well-known sport brands, which form a diverse set of independent sub-cases, on which the same supply chain metrics and change project approach was applied to improve supply chain performance. Design/methodology/approach - By using in-depth case study and statistical analysis the paper analyzes across the brands how supply chain complexity (SKU count), supply chain type (make or buy) and seasonality affect completeness and punctuality of deliveries, and inventory as the change project progresses. Findings - Results show that reduction in supply chain complexity improves delivery performance, but has no impact on inventory. Supply chain type has no impact on service level, but brands with in-house production are better in improving inventory than those with outsourced production. Non-seasonal business units improve service faster than seasonal ones, yet there is no impact on inventory. Research limitations/implications - The longitudinal data used for the analysis is biased with the general business trend, yet the rich data from different cases and three-years of data collection enables generalizations to a certain level. Practical implications - The in-depth case study serves as an example for other companies on how to initiate a supply chain improvement project across business units with tangible results. Originality/value - The seven sub-cases with their different characteristics on which the same improvement initiative was applied sets a unique ground for longitudinal analysis to study supply chain complexity, type and seasonality.