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Course of studies
This bachelor thesis is designed to develop a segmented sales approach using the target costing method. Herby it is important to note that this thesis is a practical one, on behalf of a German high-tech company. The assignment was to create feasible action points, which will later assist during the company's sales approach improvements.
The theoretical part of this thesis deals with the basics of product segmentation, process analysis and sales channel analysis. Afterwards, the theoretical background for the sales cost analysis, target costing method and sales scenarios is elaborated. The aim was to define major elements later applied in this thesis.
The second part of this thesis applies the theoretical knowledge established in the first chapter to the situation at the company. The results of the project show an importance to focus on one specific product, due to a high level of competition. Currently, the sales scenario consists of the direct and the indirect sales channel. As a consequence, sales costs are very high. The third chapter gives recommendations for each chapter. Results show the need for simplicity and less reporting as well as one maintained document archive system. The third part shows the importance of establishing an online channel. Furthermore, it is advised to establish one strategy for the sales channels and to communicate this to coordinate different sales channels effectively. The fourth and fifth parts deal with the sales cost and target costing recommendations, highlighting marketing and HR costs as the main cost driver. One solution to reduce the sales cost is to establish the online channel, saving travel costs and to reevaluate marketing activities. That way, the target of limiting the sales cost to 15% of the revenue could be met.
The aim of this piece of work is to elaborate a conceptual approach for supporting market development in Asia Pacific. It includes the investigation of relevant criteria for an objective analysis in terms of market attractiveness for eight markets. The first part of this research project describes the theoretical framework and concepts used in international market selection as well as international market development strategies. The second part of the study consists of defining relevant criteria in order to evaluate market attractiveness and competitive strength. In conjunction with this, the level of significance of each criterion is determined by the conception of an appropriate classification model. The results reveal that the levels of market attractiveness and competitive strength differ significantly in each market. Additionally, the country with the highest score in market attractiveness and competitive strength is being investigated in further depth with the aim to understand the market dynamics. The study then concentrates on determining strategic objectives and key performance indicators in order to improve the corporate’s strategy. Finally, research findings are discussed critically and several recommendations are formulated. To conclude the study, a conclusion is made followed by limitations and recommendations for further analysis.
Das Ziel dieser Bachelorthesis ist es, internationale Steuerflucht aus verschiedenen Perspektiven objektiv zu analysieren. Hierzu werden insbesondere die Fragen des Ursprungs, der Möglichkeiten und der Folgen internationaler Steuerflucht näher erörtert.
Die Basis für die Analyse der internationalen Steuerflucht bilden primär Literaturrecherchen, die sich vorwiegend auf wissenschaftliche Artikel und Veröffentlichungen unterschiedlicher Organisationen oder Politikvertretern beziehen. Letztere werden herangezogen, da sie sich oftmals auf das Thema der internationalen Steuerflucht spezialisieren, wohingegen wissenschaftliche Artikel oder empirische Forschungen diesbezüglich begrenzt sind.
Die wichtigsten Erkenntnisse der Bachelorarbeit legen dar, dass vor allem große Mängel in der internationalen Steuerpolitik zu einer zunehmenden Tendenz legaler Steuerflucht führen. Rechtlich kann gegen diese legalen Steuertricks nicht vorgegangen werden, sodass der Wunsch nach einem einheitlichen, globalen Steuersystem deutlicher wird. Im Gegensatz dazu ist illegale Steuerflucht auch auf internationaler Ebene strafbar. Allerdings wird dies erschwert durch eine mangelnde Bereitschaft an internationaler Kooperation, worunter hauptsächlich die Intransparenz von internationalen Finanzaktivitäten fällt. Diese ermöglicht es Steuerflüchtigen, ihr Vermögen unbemerkt über Grenzen hinweg zu verschieben und gegenüber den Finanzbehörden zu verheimlichen.
Die Bachelorthesis hinterfragt kritisch, ob die einst nationalen Besteuerungsprinzipien in Zeiten der Globalisierung zu Recht erhalten werden, oder ob eine grundlegende Reform für eine gerechtere Besteuerung von Nöten ist. Denn die internationale Steuerflucht, die unter anderem durch Unregelmäßigkeiten in der Steuerpolitik entsteht, hat nicht nur hohe Auswirkungen auf die betroffenen Staaten, sondern auch auf ihre Einwohner und die globale Wirtschaftssituation.
As part of the HR IT Strategy 2015 the management of Daimler AG decided to optimize existing HR IT systems and processes in personnel planning. HR ePlan (HR electronic planning and reporting) promised to be the best solution to standardize the HR planning and reporting landscape. A major change being introduced with this IT system is the active participation of operating departments in the personnel planning process. The goal of the system rollout throughout Germany is to unify the database for the top management to improve target-oriented steering with a high forecast quality.
In 2016 HR Daimler Trucks decided to launch the system in the Stuttgart plant, where inter alia the Truck product engineering and the Daimler Trucks headquarter are located.
The challenges with the implementation of this tool are discussed within the framework of this Bachelor thesis. This goes along with the development of an implementation and training concept. Moreover the process of planning indirect workforce measures is analyzed, evaluated and optimized within the new Business Intelligence solution.
Die vorliegende Bachelorarbeit thematisiert die Entwicklung und Erarbeitung eines anwendbaren Marketing-Konzeptes für die HFU-Summer School, welches auf der marketing-technischen Herangehensweise der ersten Durchführung im Jahr 2016 basiert. Der Inhalt gliedert sich dabei in zwei Hauptteile: der theoretische Teil, welcher für diese Arbeit erfasst und recherchiert wurde, sowie der praktische Teil, welcher parallel zur Verfassung dieser schriftlichen Arbeit durchgeführt wurde. Zuerst werden die theoretischen Grundlagen des Marketings behandelt, speziell auf Social Media- sowie Online-Marketing spezifiziert. Es wird aufgezeigt, welche Möglichkeiten sich heutzutage bieten mit Hilfe des Internets Werbung zu betreiben, um bestimmte Angebote zu veröffentlichen und zu fördern. Im darauffolgenden praktischen Teil wird auf die konkret erarbeiteten Marketing-Ideen und -Strategien eingegangen, die den Erfolg der HFU-Summer School 2017 steigern sollen. Dabei wird erläutert, welchen Ideen und Ansätzen Folge geleistet wurde und welche Ergebnisse daraus erzielt werden konnten. Abgeschlossen wird diese Bachelorarbeit mit einem persönlichen Fazit sowie einer schriftlichen Übergabe für den/die Nachfolger/Nachfolgerin.
This research paper is about Mobile Banking. Mobile banking is rapidly growing in emerging countries as compared to emerged countries. The research conducted here will help us to understand as to why mobile banking is so successful in emerging countries and the factors that contribute to its success, the regulations behind it and to see if the Technology Acceptance Mobile (TAM) theory can be proved or linked to the success of mobile banking in the countries used for analysis. The analysis was conducted using a qualitative research method of document analysis
Already having surpassed the previous generation in terms of size of the workforce, Millennials have received extensive attention in media and literature. As critical as this generation might be portrayed in media and sometimes also academic literature, the reality and underlying message of it all is that this generation is rapidly entering the workforce with high expectations, implications are made and companies need to react and adapt accordingly. For a company like thyssenkrupp Presta North America, consisting mainly of employees with an engineering background and seeking for these in a highly competitive job market, understanding this generation, specifically the Millennial Engineers, in order to successfully recruit and retain candidates is imperative for successfully operating in the future. Being natives to information technology, highly motivated, ambitious and determined, Millennials have the potential to have an extremely positive impact on the success of businesses. Reported high self-esteem and narcissistic characteristics make this generation require extensive adaptation and adjustment. Change in the engineering role is happening towards a more dynamic workplace. A modern engineer works in a team environment and interfaces with many different stakeholders. With this development in recent years away from the very traditional role of an engineer, the importance of social and soft skills greatly increased. In order to facilitate this, the processes of organizational socialization play a major role and are an opportunity for employers to influence and shape the adjustment. A well-structured process facilitates adjustment and positive long term outcomes. The question was raised, whether the high expectations of Millennial engineering graduates before their first job reported in literature will change once the work life has been entered. Through a series of qualitative interviews with Millennial engineers at thyssenkrupp Presta North America, the high expectations reported previously were not found. The main objective for the employees surveyed was to simply get started in the work life. In regards to change of expectations, however, much greater emphasis on career progression and training and development possibilities was placed.
Das Unternehmen Bausch + Ströbel, im Folgenden B+S genannt, ist ein weltweit führender Hersteller von Produktionsanlagen für die pharmazeutische Industrie. Aufgrund des steigenden Wettbewerbs, neuen Technologien und der sich ständig verändernden Marktbedingungen entscheidet die Innovationsfähigkeit immer mehr über den Unternehmenserfolg. B+S sieht weitreichende Chancen in der Erweiterung seiner Innovationstätigkeiten. Diese Arbeit beleuchtet die heutige Rolle von Innovation und befasst sich mit der Integration des Kunden in unternehmensinterne Innovationsprozesse. Dabei werden Chancen und Risiken sowie Erfolgsfaktoren der Anwendung der Kundenintegration aufgezeigt. Darüber hinaus wird die Lead-User-Methode als möglicher Integrationsansatz vorgestellt. Durch eine Analyse des Produktinnovationsprozesses und der B+S Innovationsprojekte werden Handlungsempfehlungen für eine erfolgreiche Kundenintegration in den unternehmensinternen Produktinnovationsprozess gegeben.
Die Wirksamkeit von Outdoortrainings in der Managementausbildung wird bislang aufgrund des fehlenden wissenschaftlichen Konsens oft angezweifelt. Aus diesem Grund untersucht diese Bachelorarbeit den Einfluss der an der Hochschule Furtwangen University angebotenen Lehrveranstaltung „Learning Management with the White Water Principles“ auf die Managementausbildung, speziell im Hinblick auf Reflexion und Selbstmanagement. Im Rahmen der Lehrveranstaltung wurden den Studierenden Inhalte zu Reflexion und Selbstmanagement vermittelt, die sie auf dem Wildwasser praktisch erprobten. Eine Interventionsstudie sollte den subjektiv empfundenen Lernerfolg der Kursteilnehmer untersuchen. Mittels eines standardisierten Fragebogens wurden Kursteilnehmer sowie nicht teilnehmende Studierende befragt. Das Ergebnis zeigt deutlich größere Lernfortschritte der Teilnehmer im Vergleich zu den Nicht-Teilnehmern. Die Form der Lehrveranstaltung ist besonders geeignet, um Studierenden Managementinhalte im Themenbereich Reflexion und Selbstmanagement zu vermitteln.
As the fourth most populous countries in the world, Indonesia likely has many workforce from various age groups. The latest government demographic survey showed that there are many Indonesians who are in their productive ages. However, some employers have similar perspectives that many potential workers in Indonesia still lack employability.
This thesis attempts to discuss about Indonesians’ lack of employability based on the analysis of cultural background and education. Many researches show that education and cultural values might affect the employability. Therefore, there will be some further analysis on how exactly Indonesia’s culture and education system directly affect the Indonesians’ employability.
Some parts of this thesis also discuss the Tionghoa ethnic group in Indonesia. The discussion is to learn some lessons from the said ethnic group, since many Tionghoa tend to be successful businessmen in Indonesia, despite being minority ethnic group who receive so many discriminations from other Indonesia’s ethnic groups.
As a part of empirical evidence, there was a survey conducted to prove the arguments in this thesis. Six initial hypothesizes about ethnic groups’ perspectives of Indonesia’s education and employability, which formulated the survey’s questionnaires, are proven to be true. That means, it is safe to assume that the theories provided in this thesis were also proven to be accurate. Unfortunately, the reliability of the survey is pretty low, most likely due to the small number of participants and small number of the questions.
Admittedly, Indonesia’s education system and culture still need some developments to improve the employability of its citizens. Therefore, the last part of this thesis tries to give some possible recommendations that might help the Indonesians refining their employability and competitive advantages against the foreign workforce.