998 resultados para Spend-analysis


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Tutkimuksen tavoitteena oli selvittää, miten spend-analyysiä voidaan hyödyntää hankintatoimen kehittämisessä epäsuorien hankintojen osalta. Tutkimuksessa hyödynnettiin kohdeyrityksessä spend-analyysin toteuttamiseen kehitettyä työvälinettä, jonka avulla aikaa ja resursseja vievä datan kerääminen useista toiminnanohjausjärjestelmistä on saatu automatisoitua. Tutkimus suoritettiin toimintatutkimuksena, jonka lisäksi tietoa kohdeyrityksestä ja spend-analyysin käytöstä kerättiin kyselyillä. Kirjallisuutta tutkittiin niiltä osin, kun sen katsottiin tukevan tutkimusta. Tutkimuksen tuloksena havaittiin, että spend-analyysi luo pohjan hankintatoimen kehittämiselle. Spend-analyysiä voidaan hyödyntää hankintojen seuraamisessa, osana toimittajien hallinnointia, synergiaetujen löytämisessä, hankintojen hallinnoinnissa, kustannusten hallinnoinnissa, toiminnan suunnittelussa sekä suunnitelmien seurannassa, sopimusten noudattamisen seurannassa, kustannustietoisuuden parantamisessa sekä päätöksenteossa hyödynnettävän informaation tuottamiseksi. Lisäksi havaittiin, että kohdeyrityksessä käytössä olevaa työvälinettä voidaan kehittää spend-analyysin laadun parantamiseksi esimerkiksi yhdenmukaistamalla kirjauskäytäntöjä.

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The aim of this thesis was to examine the strategy formation in indirect procurement. Current literature in purchasing strategy has mainly focused on direct procurement whereas the strategy formation in indirect procurement has gained much less attention. Nevertheless, the weak economic times have been pushing companies to find savings from other places as well. The theoretical part of the thesis focused on three main subjects; indirect procurement, purchasing strategy and category management. This thesis was a case study, which initiative arose from the company’s need to develop their indirect procurement. The objectives of the empirical part were to identify current state of the indirect procurement and solve biggest issues. The analysis was based on multiple managerial interviews and a spend analysis from ten different countries. Based on these analyses and the theoretical findings a framework and recommendations for the case company was made.

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The purpose of this thesis was to investigate creating and improving category purchasing visibility for corporate procurement by utilizing financial information. This thesis was a part of the global category driven spend analysis project of Konecranes Plc. While creating general understanding for building category driven corporate spend visibility, the IT architecture and needed purchasing parameters for spend analysis were described. In the case part of the study three manufacturing plants of Konecranes Standard Lifting, Heavy Lifting and Services business areas were examined. This included investigating the operative IT system architecture and needed processes for building corporate spend visibility. The key findings of this study were the identification of the needed processes for gathering purchasing data elements while creating corporate spend visibility in fragmented source system environment. As an outcome of the study, roadmap presenting further development areas was introduced for Konecranes.

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The aim of this study was to find out the benefits of centralized procurement. Research began with description of sourcing process and tools used in it. In this process the final tendering was done with e-auction. Due the fact that e-auction is unknown for most people, there is also need to explain when it can be used and what are the pros and cons. In the end of the study the pros and cons of the centralized sourcing process were analysed. This research was qualitative and that is why the results can’t be generalised to all other situations. Spend-analysis, Cost Break Down and Kraljic Matrix were used during the sourcing process. Process began with product group analysis- After that the financial and strategic significance was analysed. After analyses first quotations were asked and according to the results suppliers were eliminated and the selected ones were invited to e-auction. E-auction is an event where suppliers bid in a live online situation against each other to have the lowest current price. Benefits of it are fast sourcing process, discovering the true market price and information transparency. In the other hand the biggest problem comes from weakened supplier relationships. Average prices degreased 26 % from the 2009 price level and acquired price level was over 20 % lover that prices asked by individual projects. In a e-auction only moderate 1,34 % saving was acquired, but it also had other benefits as increasing the internal interest towards it.

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Pro Gradun tarkoituksena on tutkia, miten kategoriajohtamisen käsitettä voidaan hyödyntää kohdeyrityksen hankintatoimen strategisessa kehittämisessä. Hankintatoimeen liittyvän kategoriajohtamisen ollessa teoreettisesti vielä hyvin vähän tutkittu, rakennettiin työn teoreettinen viitekehys aiheeseen liittyvistä teemoista, kuten strategisen hankintatoimen merkityksestä, hankintastrategiasta, portfoliomalleista, hankintatoimen organisoinnista ja hankinnan suorituskyvyn mittaamisesta. Työ toteutettiin laadullisena tapaustutkimuksena. Tutkimusaineisto koostui yrityksessä suoritetuista puolistrukturoiduista teemahaastatteluista, jonka lisäksi yrityksen hankintatoimea analysoitiin kustannusanalyysin avulla. Teoreettisen viitekehykseen tukeutuen identifioitiin prosesseja, joiden avulla oli mahdollista analysoida ja kehittää tapausyrityksen hankintatoimea. Nämä kehittämistoimet voidaan jakaa kolmeen teemaan; hankintakategorioiden luominen ja analysointi, organisoinnin kehittäminen, suorituskyvyn mittaaminen. Kategoriajohtamista ei ollut mahdollista implementoida yritykseen, mutta työn tuloksena havaittiin, että jo kategoriajohtamiseen liittyvillä suunnitteluprosesseilla on mahdollista kehittää yrityksen hankintatoimea.

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a. Introduzione: il capitolo introduttivo tratta il background del lavoro in generale. In esso vengono illustrati inoltre gli scopi e gli obiettivi e la struttura dell’elaborato. b. Framework teorici: Strategicità fornitori e SM Il primo passo nella progettazione di questo elaborato di tesi è stato quello di sviluppare una ricerca nella letteratura della SCM. Secondo Strauss e Corbin (2008) “la domanda iniziale di uno studio qualitativo è spesso ampia ed aperta”. Un modo per sviluppare domande di ricerca è quello si esaminare la letteratura. Viene trattata la strategicità della funzione approvvigionamenti nel Supply Chain Management ed il notevole impatto dei fornitori sulle prestazioni aziendali. c. Supplier Base Reduction: Modello Concettuale. Viene proposto un modello concettuale che si base sulla strategicità della SBR intesa come una strategia di gestione del parco fornitori grazie ai suoi metodi di standardization, elimination e tiering. Tale modello evidenzia l’importanza di eseguirla in contemporanea ad altri metodi, strumenti e strategie molto rilevanti, quali: purchasing strategy, spend analysis per classe merceologica di acquisto, purchasing performance meausurement tramite appositi KPI (i più rilevanti sono lead time e qualità), valutazione e segmentazione del parco fornitori. In tal modo sarà immediato individuare i fornitori critici da eliminare e quelli più performanti con cui stabilire dei rapporti di partnership e di fornitura integrata. d. Case Study: Bonfiglioli Riduttori Dopo un excursus sulla struttura aziendale di Bonfiglioli Riduttori, le sue Business Unit, le diverse filiali ed i suoi principali prodotti, viene riportata una breve analisi dell’intera supply chain. Successivamente viene trattata la necessità di aumentare le performance aziendali (date le stringenti richieste di mercato in termini di qualità e puntualità nelle consegne) e di non perdere la competitività acquisita precedentemente. Inoltre si enfatizza l’importanza della funzione approvvigionamenti nel raggiungimento degli obiettivi aziendali. e. Applicazione del modello concettuale al caso Dal modello concettuale si hanno gli input per definire il piano esecutivo del caso di studio in esame. Verranno trattati: analisi di Pareto per categoria merceologica, monitoraggio KPI per fornitore e categoria merceologica (con relativa griglia di misurazione delle performance globale), segmentazione fornitori per categoria tramite Commodity Pyramids, attuazione di azioni correttive generiche (quali le tecniche SBR e la partnership con i fornitori più performanti) e puntuali (quality improvement, ridefinizione dei piani di consegna, condivisione della programmazione, applicazione di bonus o penalità). f. Risultati ottenuti ed attesi Dopo aver riportato i risultati di alcuni esempi di macrocategorie merceologiche d’acquisto, si analizzano i risultati globali della razionalizzazione del parco fornitori e dell’implementazione di rapporti di partnership con annessi i relativi benefici per le performance dell’organizzazione. Si propone inoltre una revisione dei meccanismi di selezione dei fornitori tramite l’ideazione di un nuovo modello di vendor rating che rispetti i target prefissati.

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This paper examines a dataset that derives from an observational tracking, in order to analyze where and how middle-class working families spend time at home. We use an ethnographic approach to study the everyday lives of Italian dual-income middle-class families, with the aim to analyze quantitatively the use of home spaces and the types of activities of family members on weekday afternoons and evenings. The different analyses (multiple correspondence analysis, agglomerative hierarchical cluster, discriminant analysis) show how particular spaces and activities in these spaces are dominated by certain family members. We suggest a combination of qualitative and quantitative methodologies as useful tools to explore in detail the everyday lives of families, and to understand how family members use the domestic spaces. In particular, we consider relevant the use of quantitative analyses to examine ethnographic data, especially in connection with the methodological reflexivity among researchers

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Increased professionalism in rugby has elicited rapid changes in the fitness profile of elite players. Recent research, focusing on the physiological and anthropometrical characteristics of rugby players, and the demands of competition are reviewed. The paucity of research on contemporary elite rugby players is highlighted, along with the need for standardised testing protocols. Recent data reinforce the pronounced differences in the anthropometric and physical characteristics of the forwards and backs. Forwards are typically heavier, taller, and have a greater proportion of body fat than backs. These characteristics are changing, with forwards developing greater total mass and higher muscularity. The forwards demonstrate superior absolute aerobic and anaerobic power, and Muscular strength. Results favour the backs when body mass is taken into account. The scaling of results to body mass can be problematic and future investigations should present results using power function ratios. Recommended tests for elite players include body mass and skinfolds, vertical jump, speed, and the multi-stage shuttle run. Repeat sprint testing is a possible avenue for more specific evaluation of players. During competition, high-intensity efforts are often followed by periods of incomplete recovery. The total work over the duration of a game is lower in the backs compared with the forwards; forwards spend greater time in physical contact with the opposition while the backs spend more time in free running, allowing them to cover greater distances. The intense efforts undertaken by rugby players place considerable stress on anaerobic energy sources, while the aerobic system provides energy during repeated efforts and for recovery. Training should focus on repeated brief high-intensity efforts with short rest intervals to condition players to the demands of the game. Training for the forwards should emphasise the higher work rates of the game, while extended rest periods can be provided to the backs. Players should not only be prepared for the demands of competition, but also the stress of travel and extreme environmental conditions. The greater professionalism of rugby union has increased scientific research in the sport; however, there is scope for significant refinement of investigations on the physiological demands of the game, and sports-specific testing procedures.

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27th Annual Conference of the European Cetacean Society. Setúbal, Portugal, 8-10 April 2013.

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This paper reports on: (a) new primary source evidence on; and (b) statistical and econometric analysis of high technology clusters in Scotland. It focuses on the following sectors: software, life sciences, microelectronics, optoelectronics, and digital media. Evidence on a postal and e-mailed questionnaire is presented and discussed under the headings of: performance, resources, collaboration & cooperation, embeddedness, and innovation. The sampled firms are characterised as being small (viz. micro-firms and SMEs), knowledge intensive (largely graduate staff), research intensive (mean spend on R&D GBP 842k), and internationalised (mainly selling to markets beyond Europe). Preliminary statistical evidence is presented on Gibrat’s Law (independence of growth and size) and the Schumpeterian Hypothesis (scale economies in R&D). Estimates suggest a short-run equilibrium size of just 100 employees, but a long-run equilibrium size of 1000 employees. Further, to achieve the Schumpeterian effect (of marked scale economies in R&D), estimates suggest that firms have to grow to very much larger sizes of beyond 3,000 employees. We argue that the principal way of achieving the latter scale may need to be by takeovers and mergers, rather than by internally driven growth.

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Richer and healthier agents tend to hold riskier portfolios and spend proportionally less on health expenditures. Potential explanations include health and wealth effects on preferences, expected longevity or disposable total wealth. Using HRS data, we perform a structural estimation of a dynamic model of consumption, portfolio and health expenditure choices with recursive utility, as well as health-dependent income and mortality risk. Our estimates of the deep parameters highlight the importance of health capital, mortality risk control, convex health and mortality adjustment costs and binding liquidity constraints to rationalize the stylized facts. They also provide new perspectives on expected longevity and on the values of life and health.

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In the administration, planning, design, and maintenance of road systems, transportation professionals often need to choose between alternatives, justify decisions, evaluate tradeoffs, determine how much to spend, set priorities, assess how well the network meets traveler needs, and communicate the basis for their actions to others. A variety of technical guidelines, tools, and methods have been developed to help with these activities. Such work aids include design criteria guidelines, design exception analysis methods, needs studies, revenue allocation schemes, regional planning guides, designation of minimum standards, sufficiency ratings, management systems, point based systems to determine eligibility for paving, functional classification, and bridge ratings. While such tools play valuable roles, they also manifest a number of deficiencies and are poorly integrated. Design guides tell what solutions MAY be used, they aren't oriented towards helping find which one SHOULD be used. Design exception methods help justify deviation from design guide requirements but omit consideration of important factors. Resource distribution is too often based on dividing up what's available rather than helping determine how much should be spent. Point systems serve well as procedural tools but are employed primarily to justify decisions that have already been made. In addition, the tools aren't very scalable: a system level method of analysis seldom works at the project level and vice versa. In conjunction with the issues cited above, the operation and financing of the road and highway system is often the subject of criticisms that raise fundamental questions: What is the best way to determine how much money should be spent on a city or a county's road network? Is the size and quality of the rural road system appropriate? Is too much or too little money spent on road work? What parts of the system should be upgraded and in what sequence? Do truckers receive a hidden subsidy from other motorists? Do transportation professions evaluate road situations from too narrow of a perspective? In considering the issues and questions the author concluded that it would be of value if one could identify and develop a new method that would overcome the shortcomings of existing methods, be scalable, be capable of being understood by the general public, and utilize a broad viewpoint. After trying out a number of concepts, it appeared that a good approach would be to view the road network as a sub-component of a much larger system that also includes vehicles, people, goods-in-transit, and all the ancillary items needed to make the system function. Highway investment decisions could then be made on the basis of how they affect the total cost of operating the total system. A concept, named the "Total Cost of Transportation" method, was then developed and tested. The concept rests on four key principles: 1) that roads are but one sub-system of a much larger 'Road Based Transportation System', 2) that the size and activity level of the overall system are determined by market forces, 3) that the sum of everything expended, consumed, given up, or permanently reserved in building the system and generating the activity that results from the market forces represents the total cost of transportation, and 4) that the economic purpose of making road improvements is to minimize that total cost. To test the practical value of the theory, a special database and spreadsheet model of Iowa's county road network was developed. This involved creating a physical model to represent the size, characteristics, activity levels, and the rates at which the activities take place, developing a companion economic cost model, then using the two in tandem to explore a variety of issues. Ultimately, the theory and model proved capable of being used in full system, partial system, single segment, project, and general design guide levels of analysis. The method appeared to be capable of remedying many of the existing work method defects and to answer society's transportation questions from a new perspective.

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BACKGROUND: Guidelines surrounding maternal contact with the stillborn infant have been contradictory over the past thirty years. Most studies have reported that seeing and holding the stillborn baby is associated with fewer anxiety and depressive symptoms among mothers of stillborn babies than not doing so. In contrast, others studies suggest that contact with the stillborn infant can lead to poorer maternal mental health outcomes. There is a lack of research focusing on the maternal experience of this contact. The present study aimed to investigate how mothers describe their experience of spending time with their stillborn baby and how they felt retrospectively about the decision they made to see and hold their baby or not. METHOD: In depth interviews were conducted with twenty-one mothers three months after stillbirth. All mothers had decided to see and the majority to hold their baby. Qualitative analysis of the interview data was performed using Interpretive Phenomenological Analysis. RESULTS: Six superordinate themes were identified: Characteristics of Contact, Physicality; Emotional Experience; Surreal Experience; Finality; and Decision. Having contact with their stillborn infant provided mothers with time to process what had happened, to build memories, and to 'say goodbye', often sharing the experience with partners and other family members. The majority of mothers felt satisfied with their decision to spend time with their stillborn baby. Several mothers talked about their fear of seeing a damaged or dead body. Some mothers experienced strong disbelief and dissociation during the contact. CONCLUSIONS: Results indicate that preparation before contact with the baby, professional support during the contact, and professional follow-up are crucial in order to prevent the development of maternal mental health problems. Fears of seeing a damaged or dead body should be sensitively explored and ways of coping discussed. Even in cases where mothers experienced intense distress during the contact with their stillborn baby, they still described that having had this contact was important and that they had taken the right decision. This indicates a need for giving parents an informed choice by engaging in discussions about the possible benefits and risks of seeing their stillborn baby.

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Affiliation: Département de biochimie, Faculté de médecine, Université de Montréal

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The UK700 trial failed to demonstrate an overall benefit of intensive case management (ICM) in patients with severe psychotic illness. This does not discount a benefit for particular subgroups, and evidence of a benefit of ICM for patients of borderline intelligence has been presented. The aim of this study is to investigate whether this effect is part of a general benefit for patients with severe psychosis complicated by additional needs. In the UK700 trial patients with severe psychosis were randomly allocated to ICM or standard case management. For each patient group with complex needs the effect of ICM is compared with that in the rest of the study cohort. Outcome measures are days spent in psychiatric hospital and the admission and discharge rates. ICM may be of benefit to patients with severe psychosis complicated by borderline intelligence or depression, but may cause patients using illicit drugs to spend more time in hospital. There was no convincing evidence of an effect of ICM in a further seven patient groups. ICM is not of general benefit to patients with severe psychosis complicated by additional needs. The benefit of ICM for patients with borderline intelligence is an isolated effect which should be interpreted cautiously until further data are available.