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Daniels, Robin C. "Performance measurement system design for continuous improvement in cellular manufacturing." Thesis, Loughborough University, 1995. https://dspace.lboro.ac.uk/2134/6876.
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The shortfalls of traditional measures of manufacturing performance are well documented and the drive to become World Class has led many industrialists and academics to explore alternative methods of performance measurement. Empirical research in the areas of management accounting practice, strategy formulation and goal congruence has established some key cornerstones. There remains, however, a shortage of research into the behavioural consequences of performance measures and the potential for exploiting this link in the pursuit of continuous improvement activities. This research uses the production facility of Dunlop Cox Ltd. as a case study in which an analysis of the existing performance measurement system and its behavioural consequences provides the basis for the introduction of a Cell Generated Performance Measurement System which drives kaizen and can be compared directly with the existing, imposed, system.
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Chhabra, Meeta Kaur. "Performance Improvement in an Accounting Firm: Comparing Operational and Financial Data Before and After Process Redesign." Thesis, University of North Texas, 2000. https://digital.library.unt.edu/ark:/67531/metadc2726/.
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The case study described in this thesis involves a process improvement project in the Tax Department of a Certified Public Accounting firm. A process map was created by interviewing employees involved in the process. A process analysis identified problems and possible solutions. The Partners in the firm decided to streamline the process for simple tax returns in order to make them more profitable. This study examined what impact, if any, the process improvement intervention had on key financial and operational measures. Results indicated that the tax returns prepared in the new process were faster, cheaper, and more profitable. This study indicates that organizations conducting process improvement interventions can beneficially affect key financial and operational measures.
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Walker, Andress. "Corporate Governance Strategies to Improve Organizational Performance in the Accounting Industry." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5806.
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Corporate governance is a leading factor in organizational performance, financial reporting, and stakeholder satisfaction. The purpose of this multiple case study was to explore strategies that senior managers in the accounting industry implement to enforce corporate governance and improve organizational performance. The conceptual framework for the study was stakeholder theory. The population for this study included 3 senior managers of 3 different organizations in the accounting industry located in western United States. Data were collected through semistructured face-to-face interviews and from review of documented corporate governance strategies. The data analysis consisted of the following steps: compiling the data, disassembling the data, reassembling the data, interpreting the data, and drawing conclusions. Three themes emerged from this study: corporate governance, laws, rules, and regulations; the role of corporate governance in organizational performance; and effective corporate governance strategies. The results of this study may contribute to social change by improving the quality of employees' work lives. With improved quality of employee work life, employers may benefit from higher productivity, and consumers may experience improved services.
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Trojefors, Viktor, and Ludwig Karlsson. "Lean production : I en traditionellt styrd organisation." Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-17864.
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Lean production härstammar från företaget Toyota och Taiichi Ohno’s begrepp ToyotaProduction System. Metoden är idag ett dominerande styrmedel bland organisationer. Därmedhar konceptet implementerats i allt fler västerländska resultatstyrda organisationer, varsparametrar för kontroll skiljer sig mot de lean production utgår från. Dess innebörd sträckersig över stora delar av en organisation, vilket bidrar till begreppets komplexitet. Leanproduction förväntas ge upphov till continuous improvement samt elimination of waste.Utifrån detta har forskare formulerat 14 principer vilka sammanfattas i The Toyota Waymodel. För att erbjuda fler perspektiv till insamlad empiri har the Toyota Way model använtssom ett ramverk tillsammans med tre olika kategorier för kontroll: effekt- beteende- samtsocial styrning. Denna studie syftar dels till att identifiera formen av continuous improvementi företaget Ardaghs organisation, samt relationen mellan traditionella styrmedel och leanproduction.Studien tillämpar ett pragmatiskt förhållningssätt, med målet att insamlad empiri ska förklaraden teoretiska referensramen. Empirin samlades in genom observationer, samtal ochdokumentation från tre olika delar av Ardaghs verksamhet: administrationen, styrningen ochproduktionen. Den empirika datan samlades in med continuous improvement och internakontrollprocesser i åtanke.Studiens resultat indikerade att det i Ardaghs verksamhet förekom olika former av continuousimprovement och konflikter mellan kontrollprocesser. Formerna sammanfattas i studiensresultat genom två olika aspekter: den filosofiska och den instrumentella. Den filosofiskaaspektens utgångspunkt återfinns främst i lean productions grundförutsättningar, såsomlångsiktiga visioner, empowerment och strategier för att uppnå effektiviseringsvinster. Deninstrumentella aspekten kretsar främst kring hur lean-verktyg påverkar en organisationssjälvbild, samt hur traditionell budgetstyrning tenderar att hamna i konflikt med leanproductions metoder för kontroll.Program: Civilekonomprogrammet
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Choi, Diana. "The Effect of Bank Audit Committee Financial Experts on Loan Loss Provision Timeliness." The Ohio State University, 2018. http://rave.ohiolink.edu/etdc/view?acc_num=osu1531825061474902.
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Voříšek, Dušan. "Optimalizace řízení výrobního procesu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222456.
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Presented master’s thesis is focused on production process with direct relation on its input optimization. Theoretical part summarizes pieces of information about important characteristics of industrial process and its connections on another no less significant field of economical life of company such as marketing or logistics. Practical part is a result of analytical and creative work in industrial copany Brück AM that is an object of research in project part. An analysis and proposed precausions are based on understudied literature and attitude incident to author. Main output is calculations-backed project of change in the field of stocking system, store accounting and weight yield that can become a concrete way for improvement of present situation.
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Agyenim-Boateng, Cletus. "Examining the structuration processes in the financial accountability and governance practices pertaining to the public private joint venture partnerships (LIFT) in the UK health sector." Thesis, University of Manchester, 2012. https://www.research.manchester.ac.uk/portal/en/theses/examining-the-structuration-processes-in-the-financial-accountability-and-governance-practices-pertaining-to-the-public-private-joint-venture-partnerships-lift-in-the-uk-health-sector(96d755d2-22e4-48ac-8324-f4e9c603d8b9).html.
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Shaoul et al. (2012) state that the accounting, scrutiny and oversight of Public Private Partnerships (PPPs) remain areas of concern. Also, there have been calls for a more socio-technical and multidisciplinary approach to accounting and governance studies (Broadbent, 2012; Broadbent and Guthrie 2008), especially in relation to the empirical study of PPPs (Hodge et al., 2010). This thesis responds to these calls in part by drawing on Giddens’ structuration theory to examine the financial accountability and governance concerns that are created in PPP joint venture structures. The empirical work focuses on the health sector, which is identified as one of the sectors inundated by PPP activities, particularly in the UK (Treasury, 2012; Whitfield, 2010). It adopts a case study approach, based on qualitative methodology, which involves documentary analysis of secondary data and interviews in relation to two PPP schemes under the Local Improvement Finance Trust (LIFT) scheme in the UK’s health sector.The thesis investigates: the extent to which the corporate structures of the LIFT scheme do complicate financial accountability and governance including external scrutiny; the extent to which the LIFT scheme does enhance partnership working between the public and private sector partners; the structures in financial accountability and governance in the LIFT scheme; the human agents that provide agency in financial accountability and governance in the LIFT scheme and; whether and in what ways structures and human agency in financial accountability and governance interact in the LIFT scheme and what the implications are.The thesis finds firstly that the complex corporate structure of the LIFT scheme is very complicated and the joint venture mechanism cannot be relied upon to deliver transparency of reporting. Secondly, as limited companies, all financial reporting follows private sector accounting regulations and Company Law and there is minimal disclosure in terms of information available to the general public. This is worsened by lack of information sharing between partners as evidenced in one case study group. Thirdly, there was considerable inconsistency in the reporting due to multiplicity of interpretive schemas between the two case study groups. Fourthly, there was considerable change in the reporting due both to changes in accounting regulations and changes in organisational structure and interpretive schemas throughout the period. Fifthly, there is lack of continuity of public sector oversight and monitoring as the public sector, in practice, restricts its activities to pre-operational phase and limited oversight after construction phases. Moreover, partnership working is very difficult in the context of profit seeking under the LIFT structure. Partnership working and success of the LIFT scheme may depend on trust, key personalities working together as well as leadership. From the structuration perspective, the study finds structural contradictions and conflicts of interests in financial accountability and governance practices. Therefore, transparency, public accountability, oversight and scrutiny are necessarily undermined and, policy makers should pay attention to not only the private sector technologies but also the manner in which they are used to benefit finance capital.
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Baltazar, Maria Amélia Martins. "Implementação de um sistema de gestão da qualidade nas organizações escolares." Master's thesis, Universidade de Évora, 2009. http://hdl.handle.net/10174/18991.
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A Qualidade é um dos fatores dinâmicos de competitividade e é, incontestavelmente, um dos pilares fundamentais para a construção do sucesso das organizações. O conceito de Qualidade não é de fácil definição, dado que é algo complexo e de difícil consenso. E muitas são as noções de Qualidade existentes na literatura, mas todas elas convergem num sentido único da busca da melhoria contínua e da excelência. Por outro lado, a implementação da Contabilidade de Gestão (designadamente o Custeio Baseado em Atividades - ABC) numa organização, sobretudo numa instituição de ensino, fornece recursos suficientes para a identificação dos melhores indutores de custo. Assim, toma-se inevitável observar as atividades, inquirir os colaboradores internos e externos, desenvolver e aplicar métodos quantitativos que monitorizem os processos e os procedimentos e, especialmente, que exista o empenho da gestão de topo, de modo a que a estratégia e a qualidade organizacional se inter-relacionem. Este trabalho apresenta diversos aspetos referentes à temática dos custos da qualidade (ou da não qualidade), a própria técnica contemporânea ABC e os principais resultados obtidos através da aplicação de listas de verificação e de um inquérito por questionário, junto dos alunos, colaboradores docentes e não docentes, com o objetivo de analisar a situação dos custos da qualidade baseados na contabilidade e avaliar o grau de satisfação/motivação com a qualidade do serviço prestado na sede do Agrupamento de Escolas do concelho de Estremoz. Os resultados do presente estudo evidenciaram alguns benefícios e dificuldades da aplicabilidade da Gestão da Qualidade numa instituição de ensino. A cultura organizacional deste tipo de instituições será um dos aspetos a ter em consideração, de modo a que os princípios da Gestão da Qualidade sejam implementados de forma harmoniosa e que poderá encaminhar essas organizações num verdadeiro percurso de qualidade, numa filosofia de melhoria contínua até à excelência. ABSTRACT: As a crucial factor for competitiveness, quality is undoubtedly one of the foundations on which a successful organization rests. The complexity surrounding the notion of quality makes it hard to reach a consensus about its meaning, and that is why it has so many different definitions. However, all of them have one thing in common - that it involves a continuous search for improvement and excellence. Nowadays, an organization that uses accounting methods to support management (namely the Activity-based Costing method) has the necessary means to identify where the main costs are originating from, particularly if the organization is somehow related to teaching. It is therefore inevitable to study activities, inquire everyone involved in the organization's activities, as well as develop and apply quantitative methods to monitor processes and procedures. Moreover, it is especially important that top management is fully committed to quality in order to reflect it on its strategy. This work focuses on several aspects pertaining costs associated with quality- and lack of quality and shows the Activity-based Costing method in particular, as well as the main results gathered from the verification lists and questionnaires made to students, teachers and staff, with the purpose of analyzing - based on accounting - the amount of costs derived from quality, and evaluating the degree of satisfaction and/or motivation as regards the quality of service provided at a group of schools in Portuguese region of Estremoz. The results of this study show that there are some benefits in applying quality management to teaching institutions, but there are also some difficulties. The organizational culture of these institutions is one aspect that should be taken into consideration, so that quality management principles can be implemented harmoniously. This may direct these organizations to the true path of quality, so they can continuously seek improvement and achieve excellence.
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King, David Lorne. "Comprehensive Output Measurement: The 'Missing Link' in U.S. Federal Government Performance Reporting." Diss., Virginia Tech, 2014. http://hdl.handle.net/10919/25224.
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Performance and accrual-based financial management systems as envisaged in the 1990 Chief Financial Officers (CFO) Act, the 1993 Government Performance and Results Act (GPRA), the 1996 Federal Financial Management Improvement Act (FFMIA) and related legislation have been in place since prior to the turn of the millennium. Nevertheless, although performance has been measured and financial accountability improved in U.S. federal government agencies, there remains a gap in reporting on operational efficiency and effectiveness. This dissertation extends research into performance management to determine the extent to which performance measurement systems report on operational efficiency and effectiveness and thereby further facilitate performance management. It examines outputs as the unit-of-analysis within the input-output-outcome framework of performance measurement and reporting systems and their integration with accrual-based financial management systems in assessing government operations. It challenges the predominantly outcomes-focused reporting system as insufficient to the objective of improved operational efficiency and effectiveness. The research methodology employs qualitative analysis of selected agency performance reports, interviews of selected agency senior managers and oversight officials, analysis of previous research on performance reporting, and analysis of GAO survey data. The research examines an increased focus on output reporting as a means to improve operational efficiency and the linkage of outputs to outcomes as an effectiveness measure. The research leads to the conclusion that very little output efficiency or effectiveness measurement and reporting is occurring. The failure to measure performance in this manner is to the considerable detriment of operational efficiency, effectiveness and cost reduction in the federal government.Ph. D.
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Жаркинбаева, Д. Д., and D. D. Zharkinbaeva. "Адаптация корпоративных учетно-аналитических данных к требованиям автоматизированной интеллектуальной системы управления предприятием малого бизнеса : магистерская диссертация." Master's thesis, б. и, 2020. http://hdl.handle.net/10995/93965.
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В целях обеспечения корректной и желаемой информации для руководящего состава и учредителей компаний информационные системы необходимо подвергать адаптации в соответствии со спецификой предприятия. Применение инноваций обуславливает сокращение трудозатрат, связанной с обработкой хозяйственных операций, а также получение от использования данной информации при проведении ее анализа более точных результатов. Цель работы заключается в совершенствовании форм и обработке учетно-аналитических данных для соответствия формам и порядку учета автоматизированных интеллектуальных систем управления малыми предприятиями. В качестве объекта данной работы рассматривается функциональность интеллектуальных автоматизированных систем. Задачами данной работы определяются следующие направления в виде: стандартизации форм и порядка получения учетно-аналитических данных организации в отношении функциональности автоматизированных интеллектуальных систем; создания единого алгоритма осуществления анализа учетных данных предприятий; формирования правил для использования автоматизированных интеллектуальных систем на участках налогового учета и отчетности; разработки правил для использования автоматизированных интеллектуальных систем на участках товарно-материальных ценностей, их списания и контроля остатков.In order to provide correct and desired information for the management and founders of companies, information systems must be adapted in accordance with the specifics of the enterprise. The use of innovations leads to a reduction in labor costs associated with the processing of business transactions, as well as obtaining more accurate results from the use of this information when analyzing it. The purpose of the work is to improve the forms and processing of accounting and analytical data in order to comply with the forms and procedures for accounting of automated intelligent management systems for small businesses. The object of this work is the functionality of intelligent automated systems. The tasks of this work define the following directions in the form: standardization of the forms and procedure for obtaining accounting and analytical data of the organization in relation to the functionality of automated intelligent systems; creating a unified algorithm for analyzing the accounting data of enterprises; formation of rules for the use of automated intelligent systems in areas of tax accounting and reporting; development of rules for the use of automated intelligent systems in the areas of inventory, their write-off and control of balances.
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Borges, Pedro Miguel Mendes. "Impacto financeiro na implementação de melhorias de processos : estudo de caso? Indústria dos moldes em Portugal." Master's thesis, Instituto Superior de Economia e Gestão, 2013. http://hdl.handle.net/10400.5/6186.
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Mestrado em Gestão e Estratégia IndustrialO presente trabalho desenvolve-se em torno da quantificação e contabilização financeira das melhorias de processos observadas numa empresa da Indústria de moldes portuguesa. Essa quantificação e contabilização financeira tem por base um conjunto de princípios da Gestão Lean que é apresentada fazendo uma comparação entre uma filosofia tradicional de gestão e o Lean. Neste trabalho é feito uma análise de como a Gestão Lean está poderá trazer benefícios futuros para a organização. Com ajuda de ferramentas, que emergem cada vez mais nas organizações, desenvolvemos um estudo de caso, a fim reforçar e intensificar a ideia do Lean Accounting, numa empresa do sector dos moldes em Portugal. A implementação no seu seio organizacional, foi demonstrada com sucesso e a organização bem como os responsáveis, tem uma visualização rápida, do desperdício em torno do tempo e movimentações.
The present work develops around the accounting for process improvements observed on a Portuguese Mould Industry. Based on a literature review is developing a series of ideas around the Lean, making a comparison between a traditional philosophy of management and Lean, and how it is could bring further benefits to the organization. In the central theme of the modeling of costs, will be represented adverse ideas, ranging from traditional accounting mismatch, and how they can be structured in line with the operational scenario, without coming into conflict. With the help of tools that emerge increasingly in organizations will be developed a case study, so that this can strengthen and intensify the idea Lean Accounting in a business sector of the molds in Portugal. The implementation was been demonstrated, with the techniques doing a management without waste movement and time.
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Kašparová, Petra. "Dopad rekodifikace občanského a obchodního práva na české účetní předpisy." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-191579.
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The Czech accounting standards have been amended many times yet. They were nevertheless adjusted in connection with the recodification of the private law on January 1st, 2014. Main output of this recodification was "The new civil code" and "The law about commercial corporations". The diploma thesis examines the impact of these legal standards on the Czech accounting standards. Apart from that, the new civil law brings also new terminology, what has consequently an impact on legislative and technical changes of the Czech accounting standards. Moreover the thesis talks about selected recodification areas, which significantly interfere in accounting. It is mainly the new concept of properties, trust, earnest payment and paying of prepayments on share on profit. Last but not least, the thesis tries to explain the new definition of technical improvement.
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Chalupová, Hana. "Technické zhodnocení budovy." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2016. http://www.nusl.cz/ntk/nusl-240050.
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The diploma thesis presents the procedure for calculating the value of the technical improvements of building owner for accounting registration and taking account of another way to use of the building. In this work are explained the concepts related to technical improvements of building. The practical part deals with the practical example revitalization of the block of flats in which it is applied methodology for the technical improvements.
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Krejčík, Martin. "Dlouhodobá hmotná aktiva v účetním zobrazení se zaměřením na daňové souvislosti." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264563.
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This diploma thesis focuses on the tangible fixed assets of the accounting and tax perspective. The analysis of the first part of this thesis proceeds in basic theoretical and legislative framework, both in Czech and international perspective. There is also analyzed the cycle of tangible fixed assets, which is dealt with in detail their acquisition, use and disposal. In the practical part there are selected facts, which took place at the company engaged in property lease and tangible assets directly related. These facts are then commented on accounting and tax perspective.
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Chládková, Zárubová Eliška. "Audit personálních činností v malé firmě." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-11056.
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My Diploma Thesis is about evaluation of performance of personal activities in the company Auto Chládek Ltd. The aims of thesis are description in detail and analysis of all personal activities that are done in the company and finding possibilities of improvements of performance of these activities. Short charakterization of the company Auto Chládek Ltd and economic analysis in detail are noticed at the beginning of the thesis. The main part of the thesis is about analysis of performance of personal activities. Desciprition of realization of some proposals and recommendations for improvements is in the next part of the thesis. Reviews of fruitfulness of proposals and recommendations for improvments including reasons of bad success are noticed at the end of the thesis.
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Hsu, Shu-Lien, and 徐淑蓮. "Research on Statement of Accounting of Taiwan Government Units-Taoyuan District Agricultural Improvement Station （DAIS）as Example." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/13368805150624753772.
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碩士中原大學
會計研究所
91
As democracy prevails, people take the initiative in participating in the monitoring of the government administration and, by contrast, the government’s accounting information becomes more important to the public. The government’s accounting information, except special confidentiality, is mandatory to be disclosed to all citizens, which is also a common topic that many people are concerned about. The government accounting report not only demonstrates the government administration’s compliance with laws, regulations and statutory budgets but also helps the nationals evaluate the government’s performance. Therefore, the objective of this study is to discuss about the disclosure, current situation of the government institutions’ financial statements, application of internal control and consolidating net cost statement, so as to clarify the cost concept of the government accounting. The study approach in this thesis consists of two major parts: Literature Review and Case Study. In the first part, we collect and prepare the financial statements of the organization’s accounting in our accounting system, including the guidelines for the government accounting organizations, the government accounting basis and the measurement focus, and pragmatic issues derived thereupon, whereby to probe into the appropriability of the disclosure of fixed assets, application of the accrued basis and accounts, and to achieve the feasibility of accounting information. Additionally, we further introduce the government’s financial statements of other advanced countries. In the second part is a case study on Taoyuan District Agricultural Improvement Station of COA, where we discuss about the disclosure, application of its financial statement and defects to be corrected. This study concludes that: 1. The purchased assets should be listed in the balance sheet based on the acquisition cost and depreciated monthly subject to the Property Standard Classification for an accurate measurement of costs and performance; 2. The budget preparation of this case can not be linked up with the project concerned; please refer to the consolidating net cost statement of the accounting practice of U.S. Federal Government Agencies for an insight into the due costs of each project, with which we can evaluate the acceptability in respect to other future projects and measure the cost-effect relation. 3. In this case study, resources are not sufficiently and effectively used, and, regarding the income, the principle of “user/beneficiary pays” is not considered. Previous test, study performance is provided gratis or is not promoted for use, i.e. no financial management is introduced in the expenditure. Hence the resource application should be improved. 4. The project and the budget are disconnected. The chief evaluates the members’ achievement on the basis of their work performance, which can’t reach an objective evaluation or fairness and inspiration purposes. For this reason, the project should be tightly connected to management and evaluation. 5. The accounts are not clear and understandable, and their definitions are confusing, which easily leads to users’ misapplication and readers’ incomprehension. Now most of domestic general accounting information users are used to business accounting. To facilitate the users’ wide application of the government’s accounting information and promote mutual interaction and common understanding, it’s recommended that the government should adopt business accounting for disclosure of accounting information so that the government administration can be demonstrated in a clearer manner.
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Lee, Yi-Ling, and 李依陵. "Do Restructuring Expenses Signal Future Earnings Improvement?An Investigation of the Relationship between Accounting Conservatism and Restructuring Expenses." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/68b77j.
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碩士元智大學
財務金融暨會計碩士班(會計學程)
105
In this study, we analyze the behaviors how the firms tend to report after the Financial Crisis (2008), especially the relationship between core earnings and negative special items (NSI). The samples are divided into two groups by C-Score (Watts et al. 2009) which is considered as an index to measure conservatism. The empirical results show no evidence that the earnings of firms with conservative attitude and firms without conservative attitude signals real future performance improvement. The frequency that firms without conservative attitude recognize negative special items (NSI) is more than the frequency that firms with conservative attitude do. For the firms who may manipulate their earnings, in order to window-dress the financial statement by increasing core earning, they tend to recognize negative special items (NSI) in the fourth season (Q4) which dates are more closer to the financial statement announcement date.
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HsuanLi, Shuo, and 李碩軒. "A Hybrid Shop-Floor Control System and Management Accounting for Lean Improvement Assessment-Case of Optical Glasses Manufacturing." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/hvvw9s.
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碩士國立成功大學
製造資訊與系統研究所
106
Facing the trend of competition under globalization, manufacturers dedicate to improving their performance to achieve their goals of higher quality, lower cost, shorter delivery time, and higher flexibility. Therefore, many manufacturers introduced lean production to shorten production lead time, reduce work in progress (WIP), and increase manufacturing flexbility to enhance the competitiveness of enterprises. Lean production originated from Toyota, and was widely used in the different industries. In the face of the adoption of new production management methods, the performance indicators of traditional accounting is insufficient and outdated. Therefore, scholars have proposed new management accounting theories that can respond to changes in the management methods and improve the disadvantages that the traditional accounting can not respond the main improvement in lean management: shortening preduction lead time and reducing WIP. In this study, I choose two kinds of management accounting technique, one of them is the throughput accounting which is based on the theory of constraint principles. The other one is J-Cost which is proposed by Mr. Tanaka and is based on the Just-in-Time (JIT) concept in Toyota Production System. To provide real-time and related information to manager to make decision timely, I propose the framework called the Lean Kaizen-assessment System (LKS) which can use the data in existing information system, like enterprise resource system, manufacturing execution system. LKS include the data preprocessing module, cost calculating module, and data mining module. The system will progress the data and convert data into valuable information. Finally, system will use website provide corresponding information to the specified user. An optical glasses manufacturer presented here to be example in this study. The LKS implementation result show that it not only provide historical accounting data but also provide real-time management accounting performance indicator to support decision-making and shop-floor control. Based on the data in the past two years , it suggest that only the J-cost performance indicator, profitability, can effectively reveal the lean management improvement, shortening preduction lead time. Using classification and regression trees (CART) to analyze data in the past two year, only J-cost reveal the waiting time is an important factor. On the other hand, return on investment (ROI), the indicator in throughput accounting, is easily influenced by the product feature, so that it is suitable for evaluating same product family.
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Kang, Sheng-Song, and 康勝松. "Study on improvement and effectiveness upgrade of governmental buget and accounting system --A case study on social welfare organizations of Interior Ministry." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/48537306294890575855.
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碩士靜宜大學
企業管理研究所
92
In order to express the efficiency and effectiveness of a business operation in government sector, a well-designed and solid accounting system which can provide appropriate and timely financial reports is necessary for enterprising governmental agencies. The system should also show the financial status and operation outcomes that are vital reference for decision making within an organization. It is the reason why advanced countries are working so hard on reform of governmental accounting system. To go in line with this reform tendency, the current governmental accounting system of Republic of China should be reviewed with an aim to improve existing system and to meet future requirements of organization down-sizing in government sector. The initiation can be implemented from the very bottom of agencies where they can review their system first and then work out on improved proposal. By doing so, it can show the reform determination of the authority and can easily upgrade the effectiveness of the reform. Social welfare agencies under Ministry of the Interior adopt a dual accounting system. The dual system has been noticed and asked to improve by watch-dog bodies in the government, such as Ministry of Audition, Directorate General of Budget, Accounting and Statistics, and Legislative Yuan, because of some disadvantages. Those disadvantages include duplication of operating cost which is obviously higher than private sectors in budget statement, scarcity of accounting personnel that can not function well after organization down-sizing, lack of enterprise management concept and application of methodology skill in business operation, no vision constructed for organization, low morale in task force, and insufficiency of financial structure for assessment of effectiveness, for instance, items on average cost. The purpose of this research is to review how to reform current budget and accounting system with intention to upgrade service quality, to reduce average cost and to increase operating efficiency and outcomes in social welfare organizations. Followings are the findings and suggestions of this study: Conclusions 1.The dual budget system adopted by social welfare organizations under the ministry of the interior has many disadvantages. It should be simplified to be a unified system in social welfare foundation. The change not only will reduce work load but also will keep operation moving ahead with minimum personnel requirement. 2.The budgets for social assistance business and sufficiency project, which are repeatedly listed both on official budget statement of interior ministry and on foundation budget statement of social welfare account, have shown some disadvantages. They should be merged and listed on official budget statement only. 3.Financial structure, say the average cost, is the center focus of measuring effectiveness. It is important for organization appreciation to strengthen financial structure’s items and distribution in order to enhance operating effectiveness. 4.The reasons why the operating cost in social welfare organizations of interior ministry is higher than private sectors are: unrealistic budget and accounting system, dysfunctional management in terms of system design, human resource and facility resource. To overcome the mentioned short come and to strengthen service capacity and reduce operating cost, application of enterprise management methods should be considered. Furthermore, creating an acceptable vision for the organization, upgrading the morale of task force, establishing comprehensive and necessary equipments and improving internal working procedures are also helpful. Suggests 1.Simplifying the dual budget system to be a unified budget system in social welfare foundation. 2.The duplicated budget should be merged and listed on official budget statement of interior ministry. 3.Improving contents of budget statement. 4.Strengthening measures of effectiveness and increasing clearness of strategies. 5.Reinforcing uses of accounting information in decision making inside organizations. 6.Application of enterprise managerial methodology and skill in organization and operation improvement. 7.Making the best use of social welfare resources.
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Решетніков, Сергій Васильович. "Удосконалення обліку та аудиту заробітної плати на ПрАТ «Дніпроспецсталь»." Магістерська робота, 2021. https://dspace.znu.edu.ua/jspui/handle/12345/6318.
Full textAbstract:
Решетніков С. В. Удосконалення обліку та аудиту заробітної плати на ПрАТ «Дніпроспецсталь» : кваліфікаційна робота магістра спеціальності 071 «Облік і оподаткування» / наук. керівник Ю. В. Подмешальська. Запоріжжя : ЗНУ, 2021. 144 с.UA : Досліджено теоретичні основи обліку та аудиту заробітної плати на підприємстві. Показано облік заробітної плати на ПрАТ «Дніпроспецсталь». Проведено фінансовий аналіз на ПрАТ «Дніпроспецсталь». Проведено аудит заробітної плати на ПрАТ «Дніпроспецсталь». Надані шляхи щодо удосконалення аудиту обліку та аудиту заробітної плати на ПрАТ «Дніпроспецсталь».
EN : The theoretical bases of accounting and audit of wages at the enterprise are investigated. Salary accounting at PJSC Dniprospetsstal is shown. A financial analysis was conducted at PJSC Dniprospetsstal. An audit of salaries at PJSC Dniprospetsstal was conducted. Ways to improve the accounting audit and salary audit at PJSC "Dniprospetsstal" are provided.
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Sousa, Francisca Fortunato de. "Warehousing process improvement: The case of an airline company." Master's thesis, 2020. http://hdl.handle.net/10071/21401.
Full textAbstract:
With the intensification of competitiveness between airlines, there is a need to reflect on the
management of airline operations. Logistics is not an exception, as it has a direct impact on operations
and consequently the numbers of passengers that the airline will serve. Research suggests that the
warehouse is one of the key elements of a supply chain (Frazelle, 2002; Gu, Goetschalckx, & McGinnis,
2007). Of the various activities taking place in the warehouse, order picking is the most costly,
representing around 55% of the total costs of the warehouse (De Koster, Le-Duc, & Roodbergen, 2007).
The present study investigates how the picking process in inflight catering services warehouse in the
company X can be improved to become more efficient.
Based on the literature review on strategies to improve the picking process, interviews with
warehouse employees, and direct observation and archival records of company X, it was possible to
conclude that the adoption of an SKU allocation policy would contribute to a reduction in the distances
covered during the picking. Centred on a case study approach, the Storage Location Assignment
Problem was solved by formulating a mathematical programming model and subsequently tested for
two scenarios.
The analysis of the study results allows the conclusion that the adoption of either of the proposed
scenarios represents significant improvements compared to the current scenario concerning distances
covered. Along with the study elaborated and together with the proposed recommendations, the
picking process can be improved to become more efficient.Com a intensificação da competitividade entre as linhas aéreas surge a necessidade de refletir sobre a gestão das operações. A logística não é exceção, uma vez que impacta diretamente na operação e consequentemente no número de passageiros. Pesquisas sugerem que o armazém é um dos elementos-chave de uma cadeia de abastecimento (Frazelle, 2002; Gu, Goetschalckx, & McGinnis, 2007) e que de entre as diversas atividades nele existentes, o processo de picking é a mais cara, representando cerca de 55% do custos totais do armazém (De Koster, Le-Duc, & Roodbergen, 2007). O presente estudo investiga como o processo de picking no armazém de inflight catering da Empresa X pode ser melhorado para se tornar mais eficiente. Com base na revisão da literatura sobre estratégias para melhorar o processo picking, entrevistas com funcionários do armazém, observação direta e registos em arquivo, foi possível concluir que a adoção de uma política de alocação de SKUs contribuiria para a redução das distâncias percorridas durante o picking. Centrado numa abordagem de estudo de caso, o Storage Location Assignment Problem foi resolvido com a formulação de um modelo de programação matemática e posteriormente testado para dois cenários. A análise dos resultados permite concluir que a adoção de qualquer um dos cenários propostos representa melhorias significativas face ao cenário atual em relação às distâncias percorridas. Com o estudo elaborado e em conjunto com as recomendações propostas, o processo de picking pode ser melhorado para se tornar mais eficiente.
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Mare, Susara Elizabeth. "Improvement of the materials management function in a shared service centre." Diss., 2007. http://upetd.up.ac.za/thesis/available/etd-12192007-143732/.
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Шама, Максим Володимирович. "Розвиток податкового та фінансового обліку і аудиту основних засобів на ТОВ "Айс Запоріжжя"." Магістерська робота, 2020. https://dspace.znu.edu.ua/jspui/handle/12345/2320.
Full textAbstract:
Шама М. В. Розвиток податкового та фінансового обліку і аудиту основних засобів на ТОВ «Айс Запоріжжя» : кваліфікаційна робота магістра спеціальності 071 «Облік і оподаткування» / наук. керівник А. П. Макаренко. Запоріжжя : ЗНУ, 2020. 128 с.UA : Досліджено теоретичні основи податкового та фінансового обліку і аудиту основних засобів. Обґрунтовано методологію ведення податкового та фінансового обліків і проведення аудиту основних засобів на підприємстві. Досліджено організаційно-економічну характеристику ТОВ «Айс Запоріжжя». Надано оцінку податкового та фінансового обліків на ТОВ «Айс Запоріжжя». Охарактеризовано організацію і проведення аудиту основних засобів на ТОВ «Айс Запоріжжя». Розглянуто основні шляхи вдосконалення податкового та фінансового обліків і аудиту основних засобів на підприємстві.
EN : The theoretical bases of tax and financial accounting and auditing of fixed assets are investigated. The methodology of tax and financial accounting and audit of fixed assets at the enterprise is substantiated. Organizational and economic characteristics of LLC Ice Zaporizhzhia were investigated. Assessment of tax and financial accounting at LLC Ice Zaporizhzhiais given. The organization and audit of fixed assets at LLC Ice Zaporizhzhiais characterized. The main ways of improving tax and financial accounting and auditing of fixed assets at the enterprise are considered.
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MRÁZ, Jakub. "Účtování a evidence dlouhodobého hmotného a nehmotného majetku v účetních programech." Master's thesis, 2010. http://www.nusl.cz/ntk/nusl-53672.
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My work is focused on the area of long-term asset, especially on its accounting in various accounting software and on the advantage and disadvantage, which are adherent to several these software. The theoretical part contains a description of long-term asset from the accounting and tax view. The theoretical part is focused on the description of an assessing, an acquisition, a depreciation, valutation and on the discard too. Foundation for this section was mainly from recommended and other technical literature. After reading up of this sources I have quite clearly staked out particular terms and differencies between them. The second part of my work is a practical section, that comes out of knowledge from the theoretical part. My work is there at full lenght focused on the particular accountig software and ways of proccessing long-term asset evidence in that. These programmes are Money S3 and Stereo Ježek. Between them there are diametrical differences even on the first sight, because both of them use another operation system. In analysis of accountig in programme Stereo Ježek I have come out from knowledge picked up during my studies at the Commercial academy of České Budějovice. But not only my experience, I also used experince of the teachers on that school, who come into the contact with this software every day. Students works there in this software for a one year. The second accounting system is Money S3. In analysis of it, I used my experience from the study on the South Bohemian Univerzity of České Budějovice. The other important, practical experience with this software I have gained from an accountant in one of the acconting company in České Budějovice. Finally there is comparison of advantages and disadvantages of those chosen software, that clearly shows that Money S3 is more modern and more complex. Money S3 is made for accounting in small and medium companies. On the other hand it is neccesary to say, that programme Stereo Ježek fully satisfies the needs of most of acconting entities, because Stereo Ježek has only particular problem, which are not so important for acconting in it. For exmple it is not so well-aranged costum help is provided not easy costum survey. Both of accounting softwares are nevertheless full-valued, and competitive in comparison with other products in our market.
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Рябчук, Ольга Олександрівна. "Формування системи обліку та аудиту нарахування заробітної плати на ТОВ «Семенівське»." Магістерська робота, 2021. https://dspace.znu.edu.ua/jspui/handle/12345/6338.
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Рябчук О. О. Формування системи обліку та аудиту нарахування заробітної плати на ТОВ «Семенівське» : кваліфікаційна робота магістра спеціальності 071 «Облік і оподаткування» / наук. керівник Л. К. Феофанов. Запоріжжя : ЗНУ, 2021. 138 с.UA : Досліджено теоретичні основи формування системи обліку та аудиту нарахування заробітної плати на підприємстві. Показано облік нарахування заробітної плати, проаналізовано фінансовий стан ТОВ «Семенівське». Проведено аудит нарахування заробітної плати, надані шляхи щодо удосконалення обліку та аудиту нарахування заробітної плати у ТОВ «Семенівське».
EN : The theoretical bases of formation of the system of accounting and audit of salary accrual at the enterprise are investigated. The accounting of salary accrual of Semenivske LLC is shown. The financial condition of Semenivske LLC was analyzed. An audit of salary accrual in Semenivske LLC was conducted. Ways to improve the accounting and audit of payroll at Semenivske LLC are provided.
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Антонова, Ольга Дмитрівна. "Формування системи обліку, оподаткування та контролю основних засобів на ТОВ «ЗТМК»." Магістерська робота, 2020. https://dspace.znu.edu.ua/jspui/handle/12345/4959.
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Антонова О. Д. Формування системи обліку, оподаткування та контролю основних засобів на ТОВ «ЗТМК» : кваліфікаційна робота магістра спеціальності 071 «Облік і оподаткування» / наук. керівник І. В. Феофанова. Запоріжжя : ЗНУ, 2020. 128 с.UA : Досліджено методологічні та теоретичні основи обліку, оподаткування та контролю основних засобів. Розглянуто облік, оподаткування та контроль основних засобів на ТОВ «ЗТМК». Проаналізовано фінансово-економічний стан ТОВ «ЗТМК». Проведено контроль основних засобів на ТОВ «ЗТМК». Надані шляхи удосконалення обліку та оподаткування запасів на ТОВ «ЗТМК». Надані шляхи удосконалення контролю основних засобів на ТОВ «ЗТМК».
EN : Methodological and theoretical bases of accounting, taxation are investigated and control of fixed assets. Accounting, taxation and control of fixed assets at ZTMK LLC are considered. The financial and economic condition of ZTMK LLC was analyzed. The control of fixed assets at ZTMK LLC was carried out. Ways to improve the accounting and taxation of stocks at ZTMK LLC are provided. Ways to improve the control of fixed assets at LLC "ZTMK" are provided.
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Sampaio, Tiago João Gaspar. "E-customer care metrics improvement plan: The case of a food retailer chain." Master's thesis, 2014. http://hdl.handle.net/10071/8966.
Full textAbstract:
A Gestão de Cliente tem captado cada vez mais a atenção das melhores empresas no mercado, isto é, empresas que procuram constantemente criar valor para o consumidor, de forma rápida e que garanta os mais elevados padrões de qualidade. O objetivo deste projeto foi encontrar ações que pudessem melhorar a performance dos indicadores e métricas da área de Gestão de Cliente num Call Center, maximizando a satisfação do consumidor e minimizando o custo do serviço para a empresa.
O projeto foi levado a cabo na divisão de E-Commerce da Sonae MC, a maior empresa participada do Grupo Sonae e uma das mais prestigiadas empresas a atuar na área do Retalho Alimentar em Portugal. A análise de dados, de caráter exploratório, compreendeu o período de janeiro a dezembro de 2013.
A problemática associada a este projeto foi identificada anteriormente ao seu início e assenta no facto de a intensa atividade promocional que se regista na segunda metade do ano impactar negativamente a qualidade do serviço ao cliente. O fraco tratamento da informação associado a esta situação fez com que a gestão do dimensionamento do Call Center ultrapassasse a gestão estratégica do mesmo, levando a planos de ação deficientes para corrigir os níveis de serviço. Por este motivo, parte da solução foi precisamente usar softwares como Microsoft Dynamics CRM e Ticketware - software interno do outsourcer do Call Center, Reditus - para trabalhar dados que existem em bruto mas não são trabalhados.
De futuro este tratamento de informação tem o potencial de se tornar um processo de tratamento de Big Data, à medida que a empresa vai recolhendo maiores volumes de informação sobre os seus clientes. O simples tratamento da referida informação na área das Operações tem um enorme impacto na velocidade de resposta a pedidos de informação, evita procedimentos de reclamação, melhora processos de encomenda e entrega, resolve assuntos financeiros de forma mais eficiente, entre outras situações.Customer Care has been getting increasingly more attention from the best prepared companies in the market, meaning companies that constantly strive to create value to the customer, timely and fulfilling high levels of quality. The aim of this project was to find actions that could improve the Customer Care performance indicators and metrics in a Call Center, maximizing customer satisfaction and minimizing service costs for the company. This present project was specifically undertaken in the E-commerce division of one of the most prestigious food retailing companies in Portugal, Sonae MC, which is also the biggest subsidiary of the Sonae Group. The data analysis, of exploratory nature, comprised the period between January and December of 2013. The problematic associated with this project was identified prior to its beginning and is based on the fact that the intense promotional activity recorded in the second half of the year negatively impacts the quality of customer service. The poor information treatment associated to this situation caused strategic management of the Customer Care area to be overtaken by the dimensioning management of the Call Center, therefore leading to deficient plans of action to correct service levels. Thus, part of the solution was precisely to work on the existing untreated information using software like Microsoft Dynamics CRM and a Reditus – the Call Center outsourcer - software named Ticketware. In the future this information treatment has the potential to become a Big Data treatment process as the company gets more and more information from its customers. Simply by treating operations-related information the company is able to respond to information requests faster, avoid complaint procedures, improve order and delivery processes and settle financial issues more efficiently, among other situations.
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Rodrigues, Carlos Alexandre Pinto. "Model to assess organizational readiness for a continuous improvement culture: The case of Rangel." Master's thesis, 2020. http://hdl.handle.net/10071/21674.
Full textAbstract:
Nowadays, more and more companies try to establish a continuous improvement culture
among employees due to its great advantages. The Lean thinking allows companies to achieve
costs reduction, efficiency increase and higher quality products (Kasivisvanathan & Chekairi,
2014). Unfortunately, many companies have failed to implement this organizational change due
to the fact of not considering the complexity of the human factor (Almanei et al., 2018).
With almost four decades in the market, Rangel is currently a national reference of
providing logistics solutions with high excellence standards. Having already developed a Lean
model, Rangel struggled implementing it due the lack of change readiness to establish this kind
of culture. Thus, the main objective of this project is finding the best approach to Rangel to
implement this model and establish a continuous improvement culture in the company. The
project took place in one of the most important clients Rangel has, Tabaqueira, the biggest
tobacco producer in Portugal. Here, Rangel is responsible for most internal logistics processes
of its client.
This project started by defining continuous improvement approach of Rangel and
posteriorly an assessment was made regarding the company readiness to implement Lean. This
assessment was conducted by a survey to employees. Hence, improvement opportunities were
identified in the company system to subsequently propose proper actions to support Rangel in
this organizational change.Ao longo dos anos, tem existido um número crescente de empresas que tentam criar uma cultura de melhoria contínua entre os seus funcionários devido às suas vantagens. Este tipo de mindset permite às empresas reduzir os seus custos, aumentar a sua eficiência e melhorar a qualidade dos seus produtos (Kasivisvanathan & Chekairi, 2014). Infelizmente, bastantes empresas têm falhado ao implementar este tipo de mudança organizacional devido ao facto de não considerarem a complexidade do fator humano (Almanei, Salonitis, & Tsinopoulos, 2018). Com quase quatro décadas no mercado, a Rangel é atualmente uma referência nacional no que diz respeito a fornecer soluções logísticas com padrões de excelência. A Rangel desenvolveu um modelo Lean, mas deparou-se com algumas dificuldades ao implementá-lo. Isto deveu-se à falta de preparação para implementar esta mudança organizacional. Assim, o principal objetivo deste projeto passa por encontrar a melhor forma de a Rangel implementar este modelo e estabelecer uma cultura de melhoria contínua na empresa. Este projeto teve lugar num dos clientes da Rangel, a Tabaqueira, a maior produtora de tabaco em Portugal. Aqui a Rangel é responsável pela maioria dos processos logísticos internos. Este projeto começou pela definição da área de melhoria contínua da Rangel e posteriormente avaliou-se a empresa relativamente à sua preparação para implementar Lean. Esta avaliação foi feita através de um questionário aos colaboradores. Assim, oportunidades de melhoria foram identificadas no sistema da empresa para que posteriormente fosse possível propor medidas para apoiar a Rangel nesta mudança organizacional.
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Маслєннікова, Іветта Анатоліївна. "Удосконалення обліку, оподаткування та аудиту товарів на ТОВ «Фірма «Стелсі»." Магістерська робота, 2021. https://dspace.znu.edu.ua/jspui/handle/12345/6335.
Full textAbstract:
Маслєннікова І. А. Удосконалення обліку, оподаткування та аудиту товарів на ТОВ «Фірма «Стелсі» : кваліфікаційна робота магістра спеціальності 071 «Облік і оподаткування» / наук. керівник Т. О. Меліхова. Запоріжжя : ЗНУ, 2021. 142 с.UA : Досліджено теоретичні основи обліку, оподаткування та аудиту товарів на підприємстві. Показано облік та оподаткування товарів на ТОВ «Фірма «Стелсі». Проаналізовано фінансово-господарська діяльність ТОВ «Фірма «Стелсі». Проведено аудит товарів на ТОВ «Фірма «Стелсі». Надані шляхи удосконалення обліку, оподаткування та аудиту товарів ТОВ «Фірма «Стелсі».
EN : The theoretical bases of accounting, taxation and audit of goods at the enterprise are investigated. The accounting and taxation of goods at Stealth Company LLC is shown. The financial and economic activity of Stealth Company LLC is analyzed. An audit of goods was conducted at Stealth Company LLC. Ways to improve the accounting, taxation and audit of goods LLC "Stealth".
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Leiria, Catarina Andrade dos Santos. "Quality of the service provided by Stay Hotel Lisboa Aeroporto: Analysis of online reviews and strategies for improvement." Master's thesis, 2021. http://hdl.handle.net/10071/24032.
Full textAbstract:
Due to an increasing tourism offer, travelers look for memorable and unique experiences along the whole journey. Furthermore, the technology has been changing the game more than ever, and thus customer feedback, especially the online one, is shaping the whole industry. As such, to succeed and differentiate themselves in the current context, destinations and all organizations related to the tourism and hospitality industry must be able to deliver an outstanding service.
In this context, the objective of the current project is to assess the quality of the service provided by Stay Hotel Lisboa Aeroporto, through the analysis of their online reviews on Booking.com with the Leximancer software. The aim consists of identifying the main themes in guests’ comments shared online and understand which aspects must be improved. This analysis will also be performed segmenting the comments by “rating given”, “room type”, and “traveler type”.
Out of 1711 reviews analyzed, 12 general themes were identified: “staff”, “room”, “location”, “(value for) money”, “stay”, “night”, “service”, “everything”, “pleasant”, “noise”, “comfort” and “recommend”. Overall, gusts were satisfied with their experience at Stay Hotel Lisboa Aeroporto, as almost 60% gave the highest rating possible in their review, whereas only around 2% of the comments corresponded to the lowest ratings (2 and 1).
Shortly, guests were pleased with the hotel’s staff, location, service, and value for money. However, several issues were identified in the online feedback provided by the reviewers, and it is recommended that the hotel addresses them in an appropriate way.Devido à crescente oferta no setor do turismo e hospitalidade, os turistas procuram cada vez mais experiências memoráveis e únicas. Por outro lado, a tecnologia tem mudado a indústria de forma notória e, portanto, o feedback dos consumidores, especialmente o digital, tem moldado a mesma. Assim, para terem sucesso e se diferenciarem no contexto atual, os destinos e todas as empresas cuja atividade está relacionada com a indústia têm que ser capazes de proporcionar um serviço excecional. Neste contexto, o objetivo deste projeto passa por avaliar a qualidade do serviço prestado pelo Stay Hotel Lisboa Aeroporto, através da análise dos comentários partilhados pelos seus clientes na plataforma Booking.com e recorrendo ao software Leximancer. Procura-se identificar os temas mais comuns existentes no feedback feito online e compreender quais os aspetos a melhorar pelo hotel. Esta análise também será feita por “classificação atribuída”, “tipologia do quarto” e “tipo de viajante”. Dentro dos 1711 comentários recolhidos, foram identificados 12 temas gerais: “staff”, “quarto”, “localização”, “dinheiro (relação custo-benefício)”, “estadia”, “noite”, “tudo”, “agradável”, “barulho”, “comforto” e “recomendo”. No geral, os clientes ficaram satisfeitos com a experiência oferecida, visto que quase 60% atribuiu a classificação mais alta à sua estadia, enquanto que somente 2% dos comentários correspondiam às duas classificações mais baixas (2 e 1). Em suma, os clientes ficaram agradados com o staff, a localização, o serviço e a relação custo-benefício do hotel. No entanto, foram identificados vários aspetos nos comentários recolhidos que prejudicavam a estadia, situação que deve ser resolvida da melhor forma possível.
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Лисяк, Оксана Вікторівна. "Удосконалення обліку та внутрішнього аудиту нарахування заробітної плати на ТОВ «Ювелірна група України»." Магістерська робота, 2021. https://dspace.znu.edu.ua/jspui/handle/12345/6334.
Full textAbstract:
Лисяк О. В. Удосконалення обліку та внутрішнього аудиту нарахування заробітної плати на ТОВ «Ювелірна група України» : кваліфікаційна робота магістра спеціальності 071 «Облік і оподаткування» / наук. керівник Т. О. Меліхова. Запоріжжя : ЗНУ, 2021. 133 с.UA : Досліджено теоретичні основи обліку та аудиту нарахування заробітної плати на підприємстві. Показано облік нарахування заробітної плати на ТОВ «Ювелірна група України». Проаналізовано фінансово- господарська діяльність на ТОВ «Ювелірна група України». Проведено аудит нарахування заробітної плати на ТОВ «Ювелірна група України». Надані шляхи щодо удосконалення аудиту обліку нарахування заробітної плати на ТОВ «Ювелірна група України».
EN : Theoretical bases of accounting and audit of salary accrual at the enterprise are investigated. The account of accrual of a salary on Open Company «Jewelry group of Ukraine» is shown. The financial and economic activity of Jewelry Group of Ukraine LLC is analyzed. An audit of salary accrual at Jewelry Group of Ukraine LLC was conducted. Ways to improve the audit of payroll accounting for LLC «Jewelry Group of Ukraine» are provided.
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Романенко, Катерина Василівна. "Удосконалення обліку, оподаткування та аудиту основних засобів на ТОВ «Завод споживчих товарів «Мотор Січ»." Магістерська робота, 2021. https://dspace.znu.edu.ua/jspui/handle/12345/6337.
Full textAbstract:
Романенко К. В. Удосконалення обліку, оподаткування та аудиту основних засобів на ТОВ «Завод споживчих товарів «Мотор Січ» : кваліфікаційна робота магістра спеціальності 071 «Облік і оподаткування» / наук. керівник Т. О. Меліхова. Запоріжжя : ЗНУ, 2021. 182 с.UA : Досліджено теоретичні основи обліку, оподаткування та аудиту основних засобів на підприємстві. Показано облік та оподаткування основних засобів ТОВ «ЗЗСТ «Мотор січ». Проаналізовано фінансово-господарська діяльність ТОВ «ЗЗСТ «Мотор січ». Проведено аудит основних засобів на ТОВ «Завод споживчих товарів «Мотор Січ». Надані шляхи щодо удосконалення обліку, оподаткування та аудиту основних засобів на ТОВ «Завод споживчих товарів «Мотор Січ».
EN : The theoretical bases of accounting, taxation and audit of fixed assets at the enterprise are investigated. Accounting and taxation of fixed assets of LLC "ZZST" Motor Sich "is shown. The financial and economic activity of Motor Sich LLC was analyzed. An audit of fixed assets was conducted at Motor Sich Consumer Goods Plant LLC. Ways to improve the accounting, taxation and audit of fixed assets at LLC "Consumer Goods Plant" Motor Sich".
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Волков, А. В., and A. V. Volkov. "Совершенствование управленческого учета на малых предприятиях : магистерская диссертация." Master's thesis, 2018. http://hdl.handle.net/10995/64161.
Full textAbstract:
В динамически развивающийся конкуренткой среде необходимо принимать оперативные управленческие решения, определяющие как краткосрочные, так и долгосрочные перспективы развития компании.
Степень эффективности принимаемых решений в большей мере зависят от качества осуществляемого управленческого учета на предприятии. Процесс совершенствования управленческого учета является неотъемлемой частью функционирования компании. Данный процесс основывается на выявлении недостатков в действующем учете с последующими предложенными мерами по его совершенствованию, а также проведении анализа эффективности предложенных мер, которые в дальнейшем могут поспособствовать к росту эффективности компании в целом.In the developing business environment, it is necessary to make operational management decisions that determine both short-term and long-term prospects for the company's development. The degree of effectiveness of decisions made depends to a large extent on the quality of management accounting at the enterprise. The process of improving management accounting is an integral part of the company's operation. This process is based on the identification of shortcomings in the current accounting, followed by proposed measures to improve it, as well as on analysis the effectiveness of the proposed measures, which in the future can contribute to the growth of the efficiency of the company.
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Присяжнюк, Діана Віталіївна. "Удосконалення обліку, оподаткування та контролю розрахунків з постачальниками на ТОВ «Будівельна компанія Містострой»." Магістерська робота, 2021. https://dspace.znu.edu.ua/jspui/handle/12345/6320.
Full textAbstract:
Присяжнюк Д. В. Удосконалення обліку, оподаткування та контролю розрахунків з постачальниками на ТОВ «Будівельна компанія Містострой» : кваліфікаційна робота магістра спеціальності 071 «Облік і оподаткування» / наук. керівник Л. К. Феофанов. Запоріжжя : ЗНУ, 2021. 122 с.UA : Досліджено теоретичні основи обліку, оподаткування та контролю розрахунків з постачальниками підприємства. Показано облік та оподаткування розрахунків з постачальниками ТОВ «Будівельна компанія містострой». Проаналізовано фінансово-господарська діяльність ТОВ «Будівельна компанія містострой». Проведено контроль розрахунків з постачальниками на ТОВ «Будівельна компанія Містострой». Надані шляхи щодо удосконалення аудиту обліку, оподаткування та контролю розрахунків з постачальниками ТОВ «Будівельна компанія Містострой».
EN : The theoretical bases of accounting, taxation and control of settlements with suppliers of the enterprise are investigated. Accounting and taxation of settlements with suppliers of LLC "City Construction Company" is shown. The financial and economic activity of LLC "City Construction Company" is analyzed. Control of settlements with suppliers was carried out at Mistostroy Construction Company LLC. Ways to improve the audit of accounting, taxation and control of payments to suppliers of LLC "Construction Company Mistostroy" are provided.
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Котова, Наталія Віталіївна. "Формування обліку, оподаткування, контролю нарахування та сплати ЄСВ та ПДФО із заробітної плати працівників та розрахунок податкового навантаження." Магістерська робота, 2020. https://dspace.znu.edu.ua/jspui/handle/12345/4858.
Full textAbstract:
Котова Н. В. Формування обліку, оподаткування, контролю нарахування та сплати ЄСВ та ПДФО із заробітної плати працівників та розрахунок податкового навантаження : кваліфікаційна робота магістра спеціальності 071 «Облік і оподаткування» / наук. керівник А. П. Макаренко. Запоріжжя : ЗНУ, 2020. 143 с.UA : Досліджено теоретичні основи формування обліку, оподаткування, контролю нарахування та сплати ЄСВ та ПДФО із заробітної плати працівників та розрахунок податкового навантаження. Показано облік та контроль нарахування та сплати ЄСВ та ПДФО із заробітної плати працівників Представництва «БМЬЮЗ ГРУП, ЕЛ ЕЛ СІ». Проаналізовано фінансовий стан Представництва «БМЬЮЗ ГРУП, ЕЛ ЕЛ СІ». Надані шляхи удосконалення обліку та контролю ПДФО та ЄСВ Представництва «БМЬЮЗ ГРУП, ЕЛ ЕЛ СІ».
EN : Theoretical bases of formation of accounting, taxation, control of accrual and payment of SSC and PIT from employees' salaries and calculation of tax burden are investigated. Accounting and control of accrual and payment of SSC and PIT from the salaries of employees of the Representative Office of BMUZ GROUP, ELCI is shown. The financial condition of the BMUS GROUP, ELCI Representative Office was analyzed. Ways to improve the accounting and control of personal income tax and SSC of the Representative Office of BMUZ GROUP, ELCI are provided.
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Александрова, Оксана Євгенівна. "Облік та аналіз виробничих витрат на ПрАТ «Завод «Запоріжавтоматика»." Магістерська робота, 2022. https://dspace.znu.edu.ua/jspui/handle/12345/6555.
Full textAbstract:
Александрова О. Є. Облік та аналіз виробничих витрат на ПрАТ «Завод «Запоріжавтоматика» : кваліфікаційна робота магістра спеціальності 071 «Облік і оподаткування» / наук. керівник В. П. Гринь. Запоріжжя : ЗНУ, 2022. 111 с.UA : Кваліфікаційна робота: 111 с., 3 розділи, 13 рис., 17 табл., 5 додатків, 83 джерела. Об’єктом дослідження є організація бухгалтерського обліку й аналізу витрат виробництва на ПрАТ «Завод «Запоріжавтоматика». Метою дослідження є теоретичне обґрунтування та наукова розробка рекомендацій і пропозицій щодо вдосконалення методики й організації обліку і аналізу виробничих витрат на ПрАТ «Завод «Запоріжавтоматика». Методи дослідження: системний підхід до вивчення економічних явищ і процесів. Під час виконання дослідження використано загальнонаукові методи пізнання: історичний метод, методи індукції та дедукції, методи теоретичного узагальнення і порівняння, методи причинно–наслідкового та абстрактно–логічного зв’язку, метод спостереження, табличний та графічний, методи узагальнення, конкретизації і наукового абстрагування, а також методи економічного аналізу, економіко–математичні методи. Наукова та практична цінність одержаних результатів дослідження полягає в теоретико–методичному й практичному обґрунтуванні і вирішенні комплексу питань, пов’язаних з удосконаленням обліку й економічного аналізу виробничих витрат. У процесі дослідження отримано такі наукові результати, яким притаманна наукова новизна: удосконалено: – методичні засади облікового відображення витрат, що виникають у технологічному процесі, в частині покращення системи аналітичного обліку витрат на промислових підприємствах шляхом виокремлення витрат виробництва за контрольними точками з урахуванням специфіки виробництва, що дає змогу підвищити ефективність контролю й управління собівартістю продукції; – сутність понять «витрати», «затрати» за допомогою аналізу сучасного стану понятійно–категоріального апарату в частині характеристики витрат в обліку з урахуванням історичних засад та закордонного досвіду. набули подальшого розвитку: – теоретико–прикладні аспекти застосування методів факторного аналізу та аналізу динаміки і структури витрат, що створює передумови для покращення існуючого фінансового стану промислових підприємств та їх подальшого розвитку в умовах подолання кризових явищ в галузі; – класифікація виробничих витрат з урахуванням галузевих особливостей підприємств, що сприяє уніфікації переліку та назв статей витрат, необхідних для аналізу та обліку витрат виробництва. Отримані результати дослідженні спрямовані на удосконалення організації і методики обліку виробничих витрат ПрАТ «Завод «Запріжавтоматика». Впровадження результатів дослідження дозволить покращити якість облікової інформації, а, отже, вдосконалити практику управління виробничими витратами, привести методику управління витратами і калькулювання собівартості на підприємстві до сучасних вимог господарювання, міжнародних та національних стандартів.
EN : The qualifying work contains: 111 pр., 3 sections, 13 fig, 17 tab., 5 annex, 83 references. The object of the study is the organization of accounting and analysis of production costs at PJSC «Zaporizhavtomatika Plant». The purpose of the study is a theoretical justification and scientific development of recommendations and proposals for improving the methodology and organization of accounting and analysis of production costs at PJSC «Zaporizhavtomatika Plant». Research methods: a systematic approach to the study of economic phenomena and processes. During the research general scientific methods of cognition were used: historical method, methods of induction and deduction, methods of theoretical generalization and comparison, methods of causal and abstract–logical connection, method of observation, tabular and graphical, methods of generalization, concretization and scientific abstraction, as well as methods of economic analysis, economic and mathematical methods. The scientific and practical value of the obtained research results lies in the theoretical and methodological and practical substantiation and solution of a set of issues related to the improvement of accounting and economic analysis of production costs. In the course of the research the following scientific results were obtained, which are characterized by scientific novelty: improved: – methodological principles of accounting for costs arising in the technological process, in terms of improving the system of analytical cost accounting in industrial enterprises by separating production costs by control points taking into account the specifics of production, which allows to increase the efficiency of control and management of production costs; – the essence of the concepts of «costs», «costs» by analyzing the current state of the conceptual and categorical apparatus in terms of cost characteristics in accounting, taking into account historical principles and foreign experience. have been further developed: – theoretical and applied aspects of application of methods of factor analysis and analysis of dynamics and structure of expenses that creates preconditions for improvement of an existing financial condition of the industrial enterprises and their further development in the conditions of overcoming of the crisis phenomena in branch; – classification of production costs taking into account the sectoral characteristics of enterprises, which contributes to the unification of the list and names of cost items necessary for the analysis and accounting of production costs. The results of the study are aimed at improving the organization and methods of accounting for production costs of PJSC «Zaprpizhavtomatika Plant». The implementation of the research results will improve the quality of accounting information, and, consequently, improve the practice of cost management, bring the method of cost management and costing in the enterprise to modern business requirements, international and national standards.
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Pereira, João Manuel Silva. "Using BPM to improve it service management: an incident management case study." Master's thesis, 2018. http://hdl.handle.net/10071/17889.
Full textAbstract:
Business process management is a methodology focused on the continuous improvement of
business processes, providing for this a collection of best practices. These best practices enable
the redesign of business processes to meet the desired performance. By using this methodology,
organisations can improve their business processes to achieve their objectives.
IT service management defines the management of IT operations as a service. There are several
IT service management frameworks available, consisting in best practices that propose
standardizing these processes for the respective operations. By adopting these frameworks,
organisations can align IT with their business objectives.
The objective of this research is to understand how business process management can be applied
for the improvement of IT service management processes. To achieve this goal, a case study is
conducted for the improvement of the time performance of an incident management process, as
it is a process that, to the best of our knowledge, has not been analysed for this objective.
The results obtained identified three best practices – activity automation, activity elimination
and integral technology – as the best suited for the improvement of the time performance of the
analysed incident management process. Using a simulation tool for business processes, it was
revealed that the employment of these best practices in the analysed incident management
process eliminates the effort required in the 1st support level and reduces in 10.7% the average
processing time in the 2nd support level.A gestão de processos de negócio é uma metodologia focada na melhoria contínua de processos de negócio, indicando para isso um conjunto de melhores práticas. Estas melhores práticas permitem o redesenho dos processos de negócio para obter o desempenho desejado. Através da aplicação desta metodologia, as organizações conseguem melhorar os seus processos de negócio para alcançarem os seus objectivos de negócio. A gestão de serviços de TI define a gestão das operações de TI como um serviço. Existem divesas frameworks para gestão de serviços de TI, consistindo em melhores práticas que propõem processos-padrão de TI para as respectivas operações. Com a adopção de frameworks, as organizações conseguem alinhar as TI com os seus objectivos de negócio. O objectivo desta investigação é perceber como é que a gestão de processos de negócio pode ser aplicada para a melhoria de processos de gestão de serviços de TI. Para atingir este objectivo, é conduzido um caso de estudo para a melhoria de desempenho do tempo num processo de gestão de incidentes, sendo este um processo que, de acordo com o conhecimento adquirido, ainda não foi analisado com este objectivo. Os resultados obtidos identificaram três melhores práticas – automação de atividades, eliminação de atividades e introdução de novas tecnologias – como as mais ajustadas para a melhoria de desempenho do tempo no processo de gestão de incidentes analisado. Recorrendo a uma ferramenta de simulação de processos de negócio, foi revelado que a aplicação destas melhores práticas no processo de gestão de incidentes analisado elimina o esforço necessário no 1º nível de suporte e reduz em 10.7% o tempo médio de processamento no 2º nível de suporte.
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Costa, Patrícia Alexandra Marques. "Difficulties of public legislation for the acquisition of goods and services." Master's thesis, 2018. http://hdl.handle.net/10071/17927.
Full textAbstract:
The role of purchasing is increasingly important for companies in the public sector,
which are increasingly seek efficiency and effectiveness in their procurement processes.
However, public companies need to govern all their activities respecting the legal
procedures which sometimes leads to some operational difficulties, resulting in
inefficiencies in the procurement process. This dissertation aims to identify
opportunities for improvement in the procurement process in the public sector, looking
specifically at the difficulties felt as a result of legally imposed procedures.
The adopted methodology is based on a dissertation per case study applied to the public
procurement process in the Portuguese context. A public university - ISCTE - Instituto
Universitário de Lisboa, was used as an example, but the proposed approach could be
applied to other public entities. Direct observations, informal and formal interviews, and
necessary documentation were collected for data analysis.
The procurement process was described based on the internal procedures adopted, and
based on the legal terms, since these are organizations that are under the jurisdiction of
the Public Procurement Code.
The results of the research allowed to conclude that the application of lean thinking in
public entities can be useful in the fight against the difficulties felt in the application of
the law in the public procurement processes.
To conclude this dissertation, three proposals to improve the procurement process of a
public entity were presented. If implemented, these proposals eliminate waste and create
value, being in accordance with the philosophy of lean thinking.O papel das compras é cada vez mais importante para as empresas do setor público, as quais procuram cada vez mais eficiência e eficácia nos seus processos de compra. No entanto, as empresas públicas precisam de reger toda a sua atividade respeitando os procedimentos legais, o que por vezes traz algumas dificuldades de operacionalização, resultando em ineficiências no processo de compra. Esta dissertação surge neste contexto, tendo como objetivo identificar oportunidades de melhoria no processo de aquisição no setor público, olhando especificamente para as dificuldades sentidas como resultado dos procedimentos impostos legalmente. A metodologia adotada baseia-se numa dissertação por estudo de caso aplicado ao processo de contratação pública no contexto português. Uma universidade pública - ISCTE - Instituto Universitário de Lisboa, foi usada como exemplo, podendo, no entanto, a abordagem proposta ser aplicada a outras entidades públicas. Observações diretas, entrevistas formais e informais, e documentação necessária foram recolhidas para análise de dados. O processo de compra foi descrito com base nos procedimentos internos adotados e com base nos termos legais, uma vez que são organizações sob jurisdição do Código de Contratação Pública. Os resultados da pesquisa permitiram concluir que a aplicação do pensamento lean em entidades públicas pode ser útil no combate às dificuldades sentidas na aplicação da lei nos processos de compra pública. Para concluir esta dissertação, foram apresentadas três propostas de melhoria ao processo de compra de uma entidade pública. Se implementadas, estas propostas eliminam desperdícios e criam valor, estando em concordância com a filosofia do pensamento lean.
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Lindo, Maria Leonor Sá Quental de Melo. "Improving processes in long-term care." Master's thesis, 2018. http://hdl.handle.net/10071/18313.
Full textAbstract:
Process improvement applied in healthcare is a subject that is reaching a large
dimension over the years. Increasingly companies need to stay competitive and differentiate
themselves from each other. Lean as process improvement arises as a solution to improve
core processes and to gain competitiveness. In the healthcare area, arises as a cost reduction
solution in the health sector and allows the rationalization of resources and a better practice
of all processes inherent to the provision of the service, making the service an added value
for the customer.
This dissertation aims to identify how can process improvement add value to the
long-term care services, under the application of process improvement, namely Lean
Thinking tools. Furthermore, a theoretical framework is provided in order to support the
current investigation.
A methodology of dissertation with a case study is applied to the long-term care,
namely in medium-term and rehabilitation care, in Santa Casa da Misericórdia de Alhos
Vedros unit where direct observation, focus group and informal interview are performed
with stakeholders of the service.
Value stream mapping and flowchart are applied to the process of medium-term and
rehabilitation care. The customers of this service are identified as well as what is their value
perception of service. Value-stream mapping allows to identify sources of waste, and
possible improvement suggestions are presented.
The outcome of this research allows to improve the medium-term and rehabilitation
process and consequently the service delivery, making the process more efficient.A melhoria de processos aplicada na área da saúde é um tema que está a atingir grande dimensão no decorrer dos tempos. As empresas cada vez mais sentem a necessidade de se manterem competitivas no mercado, distinguindo-se umas das outras. Lean surge como uma solução de melhoria dos processos principais de uma empresa, o que permite um aumento de competitividade. No setor da saúde, surge como uma solução de redução de custos e permite a racionalização de recursos, bem como melhores práticas relativas aos processos de prestação do serviço, fazendo do mesmo um serviço valorizado para o cliente. Esta dissertação pretende identificar como é que a melhoria dos processos pode acrescentar valor aos serviços continuados de saúde, sob a aplicação de ferramentas Lean. Posteriormente, uma estrutura teórica é desenvolvida com o intuito de suportar a investigação. A metodologia de dissertação com caso de estudo é aplicada aos serviços continuados de saúde, nomeadamente em média-duração e reabilitação na unidade da Santa Casa da Misericórdia de Alhos Vedros, onde observação direta, focus de grupo e entrevistas informais foram aplicadas com os stakeholders do serviço. Value stream mapping e flowchart são aplicados no processo de media-duração e reabilitação. Os clientes do serviço são identificados bem como qual a sua perceção de valor do serviço. Value stream mapping permite identificar as fontes de desperdício e possíveis sugestões de melhoria são apresentadas. O resultado desta investigação permite melhorar os processos da média-duração e reabilitação e consequentemente a prestação do serviço, tornando o processo mais eficiente.
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Климова, Олеся Вікторівна. "Удосконалення обліку, оподаткування та внутрішнього контролю основних засобів у Відокремленому структурному підрозділі «Запорізький електротехнічний фаховий коледж Національного університету «Запорізька політехніка»." Магістерська робота, 2021. https://dspace.znu.edu.ua/jspui/handle/12345/6331.
Full textAbstract:
Климова О. В. Удосконалення обліку, оподаткування та внутрішнього контролю основних засобів у Відокремленому структурному підрозділі «Запорізький електротехнічний фаховий коледж Національного університету «Запорізька політехніка» : кваліфікаційна робота магістра спеціальності 071 «Облік і оподаткування» / наук. керівник Т. О. Меліхова. Запоріжжя : ЗНУ, 2021. 133 с.UA : Досліджено теоретичні основи обліку, оподаткування та внутрішнього контролю основних засобів у бюджетній установі. Показано облік Облік та оподаткування основних засобів у ВСП «ЗЕФК НУ «Запорізька політехніка». Проаналізовано фінансово-господарську діяльності у ВСП «ЗЕФК НУ «Запорізька політехніка». Проведено внутрішній контроль основних засобів у ВСП «ЗЕФК НУ «Запорізька політехніка». Надані шляхи щодо удосконалення обліку, оподаткування та внутрішнього контролю основних засобів ВСП «ЗЕФК НУ «Запорізька політехніка».
EN : The theoretical bases of accounting, taxation and internal control of fixed assets in a budgetary institution are studied. Accounting and taxation of fixed assets in VSP "ZEFK NU" Zaporizhzhya Polytechnic "is shown. The financial and economic activities of the Zaporizhzhya Polytechnic National University are analyzed. Internal control of fixed assets in VSP "ZEFK NU" Zaporizhzhya Polytechnic "was carried out. Ways to improve the accounting, taxation and internal control of fixed assets VSP "ZEFK NU" Zaporizhzhya Polytechnic ".
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Yingfeng, Huang. ""Internet Plus" medical services based on total quality management theory: an empirical research in public hospital outpatient services in Guangzhou, China." Doctoral thesis, 2018. http://hdl.handle.net/10071/17857.
Full textAbstract:
China is a large country with a population of more than 1.3 billion people, so public places
are always full of people. The large public hospitals in China are even more overcrowded with
a widespread medical treatment dilemma of "three longs and one short" in outpatient
departments, which refers to “long waiting time of registration and payment, long waiting time
of fetching medicine, long waiting time of treatment and short time of diagnosis”. This medical
dilemma has long plagued medical workers as well as patients seeking treatment in outpatient
departments and their families.
Based on the theory of total quality management, this research is carried out in accordance
with the Juran Trilogy –"Quality Planning – Quality Control – Quality Improvement" and the
“European Quality Award Logical Model”. With the prevalent phenomenon of “three longs and
one short” as the orientation, this research reviews the relevant literature, illustrates the
historical reason for the occurrence of the dilemma and the practical significance of solving it,
proposes the hypothesis to improve outpatient medical experience through the “Internet +
medical service” model, achieves outpatient treatment process reengineering through empirical
research on the “WeChat + outpatient medical service” platform developed by T hospital, and
realizes the goal of improving satisfaction of patients and the medical staff with quality as the
key and the medical staff participating from the beginning to the end to work continuously to
improve outpatient service quality.
Through practice, combined with methods such as questionnaire, interview, expert
consultation, and group discussion, it has been proven that the “WeChat + outpatient service”
platform can effectively alleviate or solve the dilemma of "three longs", but there is no
improvement for the “one short”. Through the five dimensions of service quality (tangibles,
reliability, responsiveness, assurance, and empathy) and service quality gap analysis, it can be
seen that the construction of "WeChat + outpatient service" platform has improved the patient’s
medical experience, increased satisfaction of patients and the medical staff, and promoted
employees’ awareness of active service.A China é um país de grande dimensão, com uma população de mais de 1,3 mil milhões de habitantes, e por isso os lugares públicos estão sempre cheios de pessoas. Os grandes hospitais públicos na China estão ainda mais superlotados com um dilema de tratamento médico generalizado de "três longos e um curto" em departamentos ambulatoriais, que se refere a “longo tempo de espera de registro e pagamento, longo tempo de espera de busca de medicamentos, longo tempo de espera de tratamento e tempo curto de diagnóstico". Este dilema médico há muito atormenta o pessoal médico, bem como os pacientes que procuram tratamento em departamentos ambulatoriais e suas famílias. Com base na teoria da gestão da qualidade total, esta pesquisa é realizada de acordo com a Trilogia Juran - "Planeamento da Qualidade - Controlo da Qualidade - Melhoria da Qualidade" e o "Modelo Lógico do Prêmio Europeu da Qualidade". Com o fenómeno prevalente de "três longos e um curto" como a orientação, esta pesquisa revisa a literatura pertinente, ilustra a razão histórica para a ocorrência do dilema e o significado prático de resolvê-lo, propõe a hipótese de melhorar a experiência médica ambulatorial por meio o modelo "Internet + serviço médico", realiza a reengenharia do processo de tratamento ambulatorial através da pesquisa empírica sobre a plataforma "WeChat + outpatient service" desenvolvida pelo hospital T, e realiza o objetivo de melhorar a satisfação dos pacientes e equipa médica com qualidade, tendo como chave a equipa médica que participa do começo ao fim para trabalhar continuamente para melhorar a qualidade do atendimento ambulatorial. Através da prática, combinada com métodos como questionário, entrevista, consulta com especialistas e discussão em grupo, foi provado que a plataforma "WeChat + outpatient service" pode efetivamente aliviar ou resolver o dilema de "três longos", mas não há melhoria para o "um curto". Através das cinco dimensões de qualidade de serviço (tangibilidade, confiabilidade, responsabilidade, garantia e empatia) e análise de lacunas de qualidade de serviço, pode ser visto que a construção da plataforma "WeChat +outpatient service" melhorou a experiência médica do paciente, aumentou a satisfação de pacientes e equipa médica, e promoveu a consciencialização dos funcionários sobre o serviço ativo.
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Mendes, Raquel Maria Fernandes. "Measuring perceived service quality and health-related quality of life in a long-term care institution." Master's thesis, 2018. http://hdl.handle.net/10071/18263.
Full textAbstract:
The long-term care institutions provide both health and social care services, which help
patients with dependencies perform their activities of daily life. Additionally, these
institutions provide treatment, rehabilitation, and clinical supervision to the patients. With
the aging population, chronic diseases, and dementia increasing, the demand for this type
of care is expected to increase. Under this context, the principal aim of this research is to
analyse if there is an association between the patients’ perceptions of the overall perceived
service quality of the long-term care institution in study and the health-related quality of
life of the patients. For that, it was used a questionnaire composed by 3 sections (relating
to the personal characteristics; the assessment of health-related quality of life by QALYs
through EQ-5D-3L; and the assessment of perceived service quality by SERVPERF and
additional dimension and items) that was administered to 35 patients in two different
moments (initial and approximately 30 days after). The statistical procedures used for
data analysis were: descriptive statistics, multiple linear regression, hypothesis testing,
and correlation coefficients. The findings suggest that the tools used are both reliable, and
that in fact there is no association between the overall perceived service quality and the
health-related quality of life in this long-term care institution. In general, the personal and
service characteristics do not influence neither the perceived service quality or the healthrelated quality of life. This study presents some limitations, so the results cannot be
generalized.As instituições de cuidados continuados prestam serviços de cuidados de saúde e apoio social, que ajudam os pacientes com dependências a realizar as suas atividades diárias. Além disso, estas instituições oferecem tratamento, reabilitação e supervisão clínica aos pacientes. Com o aumento do envelhecimento da população, das doenças crónicas e de demência, é esperado que a procura por este tipo de serviços também aumente. Assim, o principal objetivo deste estudo é analisar a existência ou não de uma associação entre a qualidade de vida dos pacientes e a sua perceção da qualidade do serviço da instituição de cuidados continuados em estudo. Para tal foi utilizado um questionário composto por 3 secções (referentes às características pessoais; à avaliação da qualidade de vida pelos QALYs através do EQ-5D-3L; e à avaliação da perceção da qualidade do serviço através do SERVPERF mais uma dimensão e dois itens adicionais) que foi aplicado a 35 pacientes em dois momentos diferentes (inicial e aproximadamente 30 dias depois). Os procedimentos estatísticos utilizados para análise dos dados foram: estatística descritiva, regressão linear múltipla, teste de hipóteses e coeficientes de correlação. Os resultados sugerem que as ferramentas utilizadas apresentam consistência interna e que, de fato, não há associação entre a perceção da qualidade do serviço e a qualidade de vida dos pacientes. Em geral, as características pessoais e as características do serviço não influenciam, nem a qualidade do serviço percebido, nem a qualidade de vida dos pacientes. Este estudo apresenta algumas limitações, logo os resultados não podem ser generalizados.
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Даниленко, Марина Євгеніївна. "Облік і аналіз оплати праці на ТОВ «СВК ІМЕНІ ФРУНЗЕ»." Магістерська робота, 2021. https://dspace.znu.edu.ua/jspui/handle/12345/5377.
Full textAbstract:
Даниленко М. Є. Облік і аналіз оплати праці на ТОВ «СВК ІМЕНІ ФРУНЗЕ» : кваліфікаційна робота магістра спеціальності 071 «Облік і оподаткування» / наук. керівник В. В. Сьомченко. Запоріжжя : ЗНУ, 2021. 110 с.UA : Кваліфікаційна робота: 110 с., 3 розділи, 26 табл., 18 рис., 12 додатка, 75 джерел. Об’єкт дослідження – процес обліку та аналізу оплати праці на ТОВ «СВК ФРУНЗЕ», що розташоване в Веселівському районі Запорізької області. Предметом дослідження є теоретичні та практичні аспекти обліку та аналізу розрахунків з оплати праці на основі проведеного аналізу. Мета кваліфікаційної роботи є виявлення шляхів удосконалення обліку розрахунків з оплати праці на основі аналізу стану розрахунків на підприємстві. Методи дослідження які були застосовані при аналізі розрахунків з оплати праці стали: порівняння – для порівняння звітних показників з даними попередніх періодів; балансовий – для визначення співвідношень, пропорцій двох груп взаємозалежних і урівноважених економічних показників, результати яких повинні бути тотожними; статистичний – для виявлення значення одного з показників за відомими значеннями інших. Наукова новизна одержаних результатів полягає в обґрунтуванні теоретичних та методичних положень і розробці практичних рекомендацій щодо вдосконалення обліку та аналізу оплати праці для забезпечення інтересів користувачів у сучасних економічних умовах. Основні результати, що відображають наукову новизну дослідження, полягають у такому: удосконалено: – структура інформаційного забезпечення управління доходами від заробітної плати, яка дозволить скоротити витрати на ведення обліку, забезпечить цінність та непереривність всієї облікової інформації, скласти бухгалтерську (фінансову) звітність, адекватно відображувану результати діяльності організації для зацікавлених груп користувачів. набули подальшого розвитку: – зміст сутності трактування терміну «заробітна плата», як економічної категорії для потреб бухгалтерського обліку, щоб досягти єдності в термінології; – пропозиції, щодо введення додаткових субрахунків на рахунку 81 «Витрати на оплату праці», адже саме він призначений для деталізації виплат працівникам. Це дасть можливість проводити поглиблений, послідовний аналіз структури, динаміки фонду оплати праці та встановити вплив факторів на його зміни; – запропоновано впровадити на підприємстві графік документування з обліку оплати праці який сприятиме покращенню всієї роботи на підприємстві та посилить контрольні функції обліку; – запропоновано внесення уточнень, додавань та вилучень окремих рядків та граф у ф. 67 Б «Обліковий лист тракториста-машиніста», що дасть можливості: отримати інформацію про структурний підрозділ, який публікує документ. Отримані результати дослідження спрямовані на підвищення достовірності та оперативності обліку оплати праці та можуть використовуватися при розробці нормативних матеріалів з бухгалтерського обліку та аналізу.
EN : Qualifying work contains: 110 p., 3 sections, 26 tab., 18 fig., 12 annex, 75 references. The object of research is the process of accounting and analysis of wages at LLC «SVK FRUNZE», located in the Veselivsky district of Zaporozhye region. The subject of research is the theoretical and practical aspects of accounting and analysis of payroll calculations based on the analysis. The purpose of the qualification work is to identify ways to improve the accounting of payroll based on the analysis of the state of payments at the enterprise. Research methods that were used in the analysis of payroll calculations were: comparison – to compare reporting indicators with data from previous periods; balance – to determine the ratios, proportions of two groups of interdependent and balanced economic indicators, the results of which must be identical; statistical – to identify the value of one of the indicators by the known values of others. The scientific novelty of the obtained results lies in the substantiation of theoretical and methodological provisions and the development of practical recommendations for improving the accounting and analysis of wages to ensure the interests of users in modern economic conditions. The main results, reflecting the scientific novelty of the study, are as follows: improved: – structure of information support of salary income management, which will reduce accounting costs, ensure the value and continuity of all accounting information, prepare accounting (financial) statements that adequately reflect the results of the organization for interested groups of users. have been further developed: – the essence of the interpretation of the term «wages» as an economic category for accounting purposes to achieve unity in terminology; – proposals to introduce additional sub-accounts on account 81 «Labor costs», because it is intended to detail payments to employees. This will make it possible to conduct an in-depth, consistent analysis of the structure, dynamics of the payroll and to establish the influence of factors on its changes; – it is proposed to introduce a schedule of documentation on payroll accounting at the enterprise which will help to improve all work at the enterprise and strengthen the control functions of accounting; – it is proposed to make clarifications, additions and subtractions of individual lines and graphs in f. 67 B «Tractor driver's registration certificate», which will provide opportunities: to obtain information about the structural unit that publishes the document. The results of the study are aimed at improving the reliability and efficiency of payroll accounting and can be used in the development of regulatory materials for accounting and analysis.
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Pinto, Mariana Rosa Anselmo. "Sustainability on the craft beer sector: Management improvements towards sustainable business and supply chain transparency: A case study on BARONA Brewing Company." Master's thesis, 2021. http://hdl.handle.net/10071/24743.
Full textAbstract:
Craft beer has revolutionized the beer industry and market worldwide through diversification, innovation, authenticity, and tradition. As a result, these SMEs challenged the large breweries operating in a highly homogenized and consolidated market. Thus, addressing sustainability challenges in the growing craft beer sector is a strong recommendation.
Therefore, this study has two main objectives. The first one is to understand how to improve sustainability in a Portuguese SME craft brewery named BARONA Brewing Company and implement sustainability practices into the business model. The second objective is more geared to operational level and practical improvements, looking to understand how this microbrewery can adapt to a transparent supply chain.
A mixed methodology was used to provide value-added suggestions. Information about the current sustainability and supply chain activities and performance will be collected through direct field observation and semi-structured interviews.
Results analysis showed that sustainability is not a focus for SMEs craft brewers. Even though it can be challenging to improve processes and measures to accomplish it, it is possible to include it in a business model by reducing resource consumption, minimizing waste, and focusing on efficient production. This will be cost-effective and make the company closer to a fully sustainable approach. However, when it comes to the supply chain transparency topic and the use of blockchain technology this is more challenging once it needs an investment of time and money, something some SME craft brewers may not be able to dispose of.A cerveja artesanal tem revolucionado a indústria e o mercado mundial da cerveja, através da sua diversificação, inovação, autenticidade e tradição. Estas PMEs vieram desafiar as grandes cervejarias que operam num mercado altamente homogeneizado e consolidado. Assim, enfrentar os desafios da sustentabilidade no sector da cerveja artesanal é urgente. Este estudo tem dois objetivos. O primeiro é compreender como é possível melhorar a sustentabilidade numa PME portuguesa fabricante de cerveja artesanal chamada BARONA Brewing Company e implementar práticas de sustentabilidade no modelo de negócio. O segundo objetivo é orientado para o nível operacional, procurando compreender como é possível esta microcervejeira adaptar-se a uma cadeia de abastecimento transparente. Para fornecer sugestões com valor, foi escolhida uma metodologia mista. Serão recolhidas informações sobre as atividades de sustentabilidade e da cadeia de abastecimento, através da observação direta no terreno e de entrevistas semiestruturadas. Os resultados evidenciam que a sustentabilidade não é um foco para as cervejeiras artesanais. É um desafio melhorar os processos e as medidas de sustentabilidade, mas é possível incluí-la no modelo de negócio através da redução do consumo de recursos, minimização do desperdício e foco na produção eficiente. Assim será rentável e a empresa ficará mais próxima de uma abordagem totalmente sustentável. Quando se trata do tema de transparência da cadeia de abastecimento e da utilização de tecnologia de blockchain, isto é ainda mais desafiante uma vez que necessita de investimento de tempo e dinheiro, algo que algumas cervejeiras artesanais podem não ser capazes de disponibilizar.