994 resultados para sales control


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Elektroniikan alihankintapalveluiden (EMS) liiketoimintaympäristössä yritykset toimivat pääasiassa asiakkaiden projektien ja ulkoistamispäätösten keskellä. Tämän tyyppisessä liiketoimintaympäristössä on asiakas keskeisessä roolissa, kuten liiketoiminnassa yleensäkin. Termi EMS sisältää koko tuotteen elinkaaren aina suunnittelusta myynnin jälkeisiin palveluihin. Asiakkaan olessa erittäin tärkeä yritykselle, on myös selvitettävä mitkä asiakkaat ovat yrityksen kannalta arvokkaimmat. Tämän tutkimuksen tavoitteena oli selvittää myyntijohdon tietotarpeet sekä löytää selkeä ja helppokäyttöinen tapa tuoda tarvittava informaatio heidän käyttöönsä. Tietotarpeet selvitettiin haastatteluilla ja kyselytutkimuksella ja sopivan järjestelmän löytämisessä käytettiin prototyyppi-lähestymistä, jotta saataisiin selville täyttääkö valittu järjestelmä myyntijohdon tarpeet. Nk. dashboard-mittaristot ovat hyvä tapa tuoda asiakasinformaatiota päätöksenteontueksi. Tälläisillä mittaristoilla voidaan myös yhdistellä eri lähteistä olevaa tietoa ja tuoda se ymmärrettävässä muodossa esiin. Tässä tutkimuksessa kuvataan mittariston suunnittelu myyntijohdon tarpeisiin. Ensimmäisenä tutkitaan kyselyn avulla myyntijohtajien tiedon tarpeet ja tämän jälkeen etsitään sopiva tekninen sovellus ja ratkaistaan tiedon siirtoihin liittyvät ongelmat. Kun ensimmäinen versio on valmis, esitellään se myyntijohdolle, jotta saadaan kerättyä kommentit seuraavaan versioon.

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Contabilidade em Auditoria

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Esta dissertação estuda os sistemas de controle de vendas praticados pela indústria têxtil brasileira diante das mudanças ambientais ocorridas nas últimas duas décadas. O pressuposto básico para a utilização de sistemas de controle para a equipe de vendas é que através deles é possível dirigir e influenciar as atitudes e os comportamentos dos empregados para conseguir atingir seus objetivos, havendo uma estreita relação entre a forma como a gerência comercial monitora, dirige, avalia e recompensa as atividades dos seus vendedores e a efetividade da área comercial, sendo diferenciais decisivos para atender a pressão por competitividade e as exigências do mercado quanto ao posicionamento da equipe comercial frente ao novo cenário de negócios. Da revisão teórica foram levantados os oito principais modelos de sistemas de controle e aspectos importantes que devem ser considerados para a composição do sistema de cada empresa. A pesquisa foi conduzida entre os responsáveis por equipes de vendas no segmento têxtil nos elos onde vendas industriais são realizadas. Empregaram-se técnicas empíricas para o levantamento das freqüências de incidência dos aspectos estudados e foi possível constatar que os elos de fibras e filamentos, fiação, tecelagem, malharia e beneficiamento do segmento têxtil possuem sistemas de controle pertinentes com as características de venda industrial. Os controles formais estão ligados a resultados e os controles informais estão relacionados com o acompanhamento das atividades e capacidades do vendedor. Adicionalmente buscou-se captar a percepção dos responsáveis por equipes comerciais sobre sua efetividade nos aspectos de volume de vendas, lucratividade, participação de mercado e também satisfação do cliente.

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The purpose of this dissertation is to increase the understanding and knowledge of field sales management control systems (i.e. sales managers monitoring, directing, evaluating and rewarding activities) and their potential consequences on salespeople. This topic is important because research conducted in the past has indicated that the choice of control system type can on the other hand have desirable consequences, such as high levels of motivation and performance, and on the other hand leadto harmful unintended consequences, such as opportunistic or unethical behaviors. Despite the fact that marketing and sales management control systems have been under rigorous research for over two decades, it still is at a very early stage of development, and several inconsistencies can be found in the research results. This dissertation argues that these inconsistencies are mainly derived from misspecification of the level of analysis in the past research. These different levels of analysis (i.e. strategic, tactical, and operational levels) involve very different decision-making situations regarding the control and motivation of sales force, which should be taken into consideration when conceptualizing the control. Moreover, the study of salesperson consequences of a field sales management control system is actually a cross-level phenomenon, which means that at least two levels of analysis are simultaneously involved. The results of this dissertation confirm the need to re-conceptualize the field sales management control system concept. It provides empirical evidence for the assertion that control should be conceptualized with more details atthe tactical/operational level of analysis than at the strategic levelof analysis. Moreover, the results show that some controls are more efficiently communicated to field salespeople than others. It is proposed that this difference is due to different purposes of control; some controls aredesigned for influencing salespersons' behavior (aim at motivating) whereas some controls are designed to aid decision-making (aim at providing information). According to the empirical results of this dissertation, the both types of controls have an impact to the sales force, but this impactis not as strong as expected. The results obtained in this dissertation shed some light to the nature of field sales management control systems, and their consequences on salespeopl

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This paper considers two aspects of the nonlinear H(infinity) control problem: the use of weighting functions for performance and robustness improvement, as in the linear case, and the development of a successive Galerkin approximation method for the solution of the Hamilton-Jacobi-Isaacs equation that arises in the output-feedback case. Design of nonlinear H(infinity) controllers obtained by the well-established Taylor approximation and by the proposed Galerkin approximation method applied to a magnetic levitation system are presented for comparison purposes.

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Although the formulation of the nonlinear theory of H(infinity) control has been well developed, solving the Hamilton-Jacobi-Isaacs equation remains a challenge and is the major bottleneck for practical application of the theory. Several numerical methods have been proposed for its solution. In this paper, results on convergence and stability for a successive Galerkin approximation approach for nonlinear H(infinity) control via output feedback are presented. An example is presented illustrating the application of the algorithm.

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Background & aims: This study was undertaken to assess magnesium intake and magnesium status in patients with type 2 diabetes, and to identify the parameters that best predict alterations in fasting glucose and plasma magnesium. Methods: A cross-sectional study was carried out in patients with type 2 diabetes (n = 51; 53.6 +/- 10.5 y) selected within the inclusion factors, at the University Hospital Onofre Lopes. Magnesium intake was assessed by three 24-h recalls. Urine, plasma and erythrocytes magnesium, fasting and 2-h postprandial glucose, HbA1, microalbuminuria, proteinuria, and serum and urine creatinine were measured. Results: Mean magnesium intake (9.37 +/- 1.76 mmol/d), urine magnesium (2.80 +/- 1.51 mmol/d), plasma magnesium (0.71 +/- 0.08 mmol/L) and erythrocyte magnesium (1.92 +/- 0.23 mmol/L) levels were low. Seventy-seven percent of participants presented one or more magnesium status parameters below the cut-off points of 3.00 mmol/L for urine, 0.75 mmol/L for plasma and 1.65 mmol/L for erythrocytes. Subjects presented poor blood glucose control with fasting glucose of 8.1 +/- 3.7 mmol/L, 2-h postprandial glucose of 11.1 +/- 5.1 mmol/L, and HbA1 of 11.4 +/- 3.0%. The parameters that influenced fasting glucose were urine, plasma and dietary magnesium, while plasma magnesium was influenced by creatinine clearance. Conclusions: Magnesium status was influenced by kidney depuration and was altered in patients with type 2 diabetes, and magnesium showed to play an important role in blood glucose control. (C) 2011 Elsevier Ltd and European Society for Clinical Nutrition and Metabolism. All rights reserved.

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Purpose: The purpose of this study was to evaluate the amount of dentifrice applied to the toothbrush by school children using a liquid dentifrice (drop technique), when compared to toothpaste. Materials and Methods: A total of 178 school children (4-8 years old) from two cities in Brazil (Bauru and Bariri) participated in the present two-part crossover study. Children from Bauru received training regarding tooth-brushing techniques and use of dentifrice before data collection. In each phase, the amount of toothpaste or liquid dentifrice applied by the children to the toothbrush was measured, using a portable analytical balance (+/- 0.01 g). Data were tested by analysis of covariance (Ancova) and linear regression (p < 0.05). Results: The mean (+/- standard deviation) amounts of toothpaste and liquid dentifrice applied to the toothbrushes for children from Bauru were 0.41 +/- 0.20 g and 0.15 +/- 0.06 g, respectively. For children from Bariri, the amounts applied were and 0.48 +/- 0.24 g and 0.14 +/- 0.05 g, respectively. The amount of toothpaste applied was significantly larger than the amount of liquid dentifrice for both cities. Children from Bariri applied a significantly larger amount of toothpaste, when compared to those from Bauru. However, for the liquid dentifrice, there was no statistically significant difference between the cities. A significant correlation between the amount of toothpaste applied and the age of the children was verified, but the same was not found for the liquid dentifrice. Conclusion: The use of the drop technique reduced and standardised the amount of dentifrice applied to the toothbrush, which could reduce the risk of dental fluorosis for young children.

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Forecasting category or industry sales is a vital component of a company's planning and control activities. Sales for most mature durable product categories are dominated by replacement purchases. Previous sales models which explicitly incorporate a component of sales due to replacement assume there is an age distribution for replacements of existing units which remains constant over time. However, there is evidence that changes in factors such as product reliability/durability, price, repair costs, scrapping values, styling and economic conditions will result in changes in the mean replacement age of units. This paper develops a model for such time-varying replacement behaviour and empirically tests it in the Australian automotive industry. Both longitudinal census data and the empirical analysis of the replacement sales model confirm that there has been a substantial increase in the average aggregate replacement age for motor vehicles over the past 20 years. Further, much of this variation could be explained by real price increases and a linear temporal trend. Consequently, the time-varying model significantly outperformed previous models both in terms of fitting and forecasting the sales data. Copyright (C) 2001 John Wiley & Sons, Ltd.

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The purpose of the present work is to determine the antioxidant capacity (AC) of 27 commercial beers. The AC indicates the degree of protection of a certain organism against oxidative damage provoked by reactive oxygen and nitrogen species. Assays were carried out by the following methods: (i) total radical trapping antioxidant parameter (TRAP); (ii) trolox equivalent antioxidant capacity (TEAC); (iii) trolox equivalent antioxidant capacity (DPPH); (iv) ferric-ion reducing antioxidant parameter (FRAP); (v) cupric reducing antioxidant capacity (CUPRAC); (vi) oxygen radical absorbance capacity (ORAC). Ascorbic acid (AA), gallic acid (GA) and trolox (TR) were used as standards. All beers showed antioxidant power, but a wide range of ACs was observed. The effect of several factors upon these differences was studied. Statistical differences were found between ACs of beers of different colours. ORAC method provided always higher experimental ACs, of significant statistical differences to other assays.