Abstract Purpose: The aim of this thesis is to contribute to a richer understanding of the two management control systems, Balanced Scorecard (BSC) and Tableau de Bord (TDB), and their ability to function in a real life setting, as an important element for efficiently support organization’s strategy. Design/Methodology/Approach: A case study, containing Company A, was executed through a qualitative approach with the intention to connect the theories, the control systems BSC and TDB, to a real life setting. The empirical findings are mainly based upon information collected through semi-structured interviews. Findings: The BSC is perceived as strict and controlling in its nature and as primarily establishing facts, while the TDB enhances communication with an educational intention. Regardless of the numerous of advantages the use of a TDB would entail, the current structure of Company A, with its hierarchical approach, resists its implementation. Theory, together with the employee’s desire, might imply TDB as the optimal alternative for supporting the strategy, however, the reality of Company A, with the directors of the board as monitors and decision-makers, suggests the use of a BSC. As a result of the correlation between the choice of MCS and the ideology of an organization, BSC will continue to be perceived as the optimal practice within Company A as long as the top-down approach remains. Whether the theory or the reality is to decide which control system to be used is for the organization to determine. Regardless of the organization’s choice of control system, advantages will emerge if a genuine implementation is completed in close connection to the theoretical framework. Research Limitations: The thesis intends to investigate the connection between control system and strategy, however, without providing any explicit theoretical framework regarding strategy. Nor will the strategic content of Company A be further analyzed. The small sample limits the ability to provide any general conclusions, however, similarities and parallels can be drawn and associated to related situations. Practical Implications: The thesis is mainly concerned with highlighting the practical relevance of the theories employed. Further Research: The TDB practice will require a more developed acknowledgment beyond its domestic origin before it can be recognized among organizations as a valid alternative to the BSC. In order for the BSC to continue being perceived as a respected control system, there is a need of a continued development of the theory in correspondence to the rapid changes in the business environment, which in turn would allow for greater flexibility in its use. Further, there is a need to emphasize the importance for organizations to involve their employees in open dialogue, which would ensure more precise information when implementing a BSC. This applies to both internal and external information.

Titel: ”När det inte går som det är tänkt” – En studie av Sveriges finansiella institut och deras hantering av mål i samband med operativa risker. Seminariedatum: 31 maj 2011 Kurs: 4FE03E Examensarbete – Civilekonomprogrammet Författare: Josefine Martinsson och Sofie Schelin Kärras Nyckelord: Operativ risk, Mål, Management Control System, Risk Management Syfte: Syftet med denna uppsats är att beskriva hur Sveriges finansiella institut arbetar för att sträva mot målkongruens gällande mål som berör operativa risker enligt Basel II samt att ge tänkbara förklaringar till generella mönster i de finansiella institutens tillvägagångssätt. Med hjälp av hypotesprövningar syftar vi till att söka dessa tänkbara förklarningar. Teori: Den teori som vi främst använt oss av i denna studie är teori om omvärldens påtryckningar, målkongruens, Management Control Systems, Risk Management och Operativa risker. Information som presenteras av BIS angående hur operativa risker bör hanteras ingår även i vår teoretiska referensram. Övrig information om Basel II som syftar till att skapa en förståelse kring hur de operativa riskerna är reglerade presenteras i Bilaga 1. Metod: Undersökningsmetoden som använts i denna studie är en surveyundersökning. Datainsamlingen vid denna surveyundersökning har skett med hjälp av telefonintervjuer. Datamaterialet har sedan analyserats genom att dels beskriva den insamlade data men även genom att söka eventuella förklaringar med hjälp av statistiska analyser. Empiri: Empirin till denna studie består av interjuver med 30 av Sveriges banker. Empirin består av information som till största delen har kunnat kodas. Dock inkluderar empirin även okodad information som i denna studie ses som kompletterande information till de statistiska analyserna. Resultat: I resultatet kan vi konstatera att det finns ett fåtal statistiska samband mellan hur Sveriges banker arbetar med mål som berör den operativa risken. Detta är ett intressant resultat då det kunde förväntas att det skulle finnas ett samband eftersom dessa risker är reglerade. De enstaka samband som vi kunnat finna då denna studie genomförts påvisar att det i stor utsträckning saknas ett enhetligt tillvägagångssätt för hur Sveriges banker använder mål angående operativa risker för att uppnå målkongruens.

Standards are, nowadays, a useful and sometimes essential tool, in the world of automated industry. Since the development of the standard IEC 61131-3, automation has made progresses in a consistent manner. This allows an engineer to develop control programs for any type of systems using the language set in the standard. However, this standard was not enough because it did not cover the control over distributed systems. Therefore, it was necessary to establish rules in this field. In order to fill this gap, the new standard IEC 61499 was developed. Its main objective is to describe how to develop, design and implement distributed control systems, using the new concept of function blocks. By the use of the new function blocks, it is possible to control distributed systems in a quick and easy way, adding some advantages such as reusability, portability, and much enhanced maintenance.This project involves the preparation of a manufacturing cell composed of a gantry robot interacting with a CNC machine. The project is developed in two sections; one is focused on the computer programming with function blocks for the gantry robot and HMI, and the other is prepared for the programming of function blocks for the CNC machine and HMI. The communications between PLC, PC, gantry robot and CNC machine are developed using the standard IEC 61499. This document covers the survey and research made for the first section of the project.The new standard IEC 61499 provides the methodologies and the appropriated tools to achieve a good control in distributed systems. The basic tools offered by this standard are the new function blocks which will be the main tool used in this project. Equally important, it is necessary to take into account the different assembly features and the machining features in order to design better function blocks to control the system. An HMI has to be developed in order to obtain a good interface for a worker of this cell.The aim of this project is to investigate how the new standard IEC 61499 works in a real manufacturing cell and how the new function blocks interact in a real distributed system. Moreover, it is important to see how the event flow works, controlling all the sequences required in the manufacturing cell.

This thesis covers the development of a simulator for the Siemens Gas Tur-bine SGT-600. An explanation on how a gas turbine works is also given, as well as the principles behind the control system used by Siemens to control the turbine. For Siemens Industrial Turbomachinery to be able to test its control sys-tem before delivering a gas turbine to the customer, a simulator is needed. The control system needs to be adjusted for every unique gas turbine, since there are several options for the customer to choose between when ordering the turbine. A control system standard is under development, which also needs to be tested in a simulator. The framework for the simulator, i.e. the hardware and software that form the simulator system, was predefined to suit this specific purpose. The Siemens software SIMIT is used for developing the model. SIMIT is a real time simulation tool where models are constructed using blocks, similar to MATLAB Simulink. A gas turbine is basically a heat engine that produces mechanical energy or electricity. The main task of the control system is to control the fuel flow to the combustion chamber and by that keeping the machine at desired speed. The gas turbine model was developed using measurement data from a site in Hungary, where a gas turbine of the type SGT-600 is in service. The model is based on simplified relations between the signals. By analyzing measurement data and learning about the functionality of a gas turbine it was found out that the speed of the gas generator affected most other sig-nals, like temperatures and pressures. The gas generator speed was found to be dependent on the heat flow, which is determined by the openings of the gas control valves. As a result of this thesis a working simulator for the gas turbine SGT-600 has been developed. The simulator can be used for testing the control sys-tem standard and for testing the control system when adapting it to a spe-cific delivery. It is also suitable for educational purposes, for example to instruct customers.

Holmen Paper AB är en av Europas ledande tillverkare av trähaltigt tryckpapper. De maskiner som tillverkar pappret har tills nyligen styrts av Siemens Teleperm M. Under 2005 gjordes en migrering av styrsystemet på en av pappersmaskinerna från Teleperm M till Siemens PcS7. Mjukvaruverktyget som skulle sköta migreringen kunde inte konvertera hela mjukvaran så en del av arbetet utfördes för hand. Detta resulterade i att funktionen blev enligt önskemål men koden blev onödigt komplicerad. Då det är eftersträvansvärt att ha en enkel kod för att underlätta felsökning är syftet med detta examensarbete att undersöka om samma förmåga fanns i två kretsar. Om så var fallet skulle en lösning hittas för att plocka bort den överflödiga kretsen. Arbetet resulterade i slutsatsen att det var möjligt att plocka bort ett av funktionsblocken samt förslag på koppling och implementering av detta. Resultatet ledde till förenklade kretsar.

Networked control systems (NCSs) are a kind of distributed control systems in which the data between control components are exchanged via communication networks. Because of the attractive advantages of NCSs such as reduced system wiring, low weight, and ease of system diagnosis and maintenance, the research on NCSs has received much attention in recent years. The first part (Chapter 2 - Chapter 4) of the thesis is devoted to designing new controllers for NCSs by incorporating the network-induced delays. The thesis also conducts research on filtering of multirate systems and identification of Hammerstein systems in the second part (Chapter 5 - Chapter 6).<br /><br /> Network-induced delays exist in both sensor-to-controller (S-C) and controller-to-actuator (C-A) links. A novel two-mode-dependent control scheme is proposed, in which the to-be-designed controller depends on both S-C and C-A delays. The resulting closed-loop system is a special jump linear system. Then, the conditions for stochastic stability are obtained in terms of a set of linear matrix inequalities (LMIs) with nonconvex constraints, which can be efficiently solved by a sequential LMI optimization algorithm. Further, the control synthesis problem for the NCSs is considered. The definitions of <em>H₂</em> and <em>H_∞</em> norms for the special system are first proposed. Also, the plant uncertainties are considered in the design. Finally, the robust mixed <em>H₂/H_&infin;</em> control problem is solved under the framework of LMIs. <br /><br /> To compensate for both S-C and C-A delays modeled by Markov chains, the generalized predictive control method is modified to choose certain predicted future control signal as the current control effort on the actuator node, whenever the control signal is delayed. Further, stability criteria in terms of LMIs are provided to check the system stability. The proposed method is also tested on an experimental hydraulic position control system. <br /><br /> Multirate systems exist in many practical applications where different sampling rates co-exist in the same system. The <em>l₂-l_&infin;</em> filtering problem for multirate systems is considered in the thesis. By using the lifting technique, the system is first transformed to a linear time-invariant one, and then the filter design is formulated as an optimization problem which can be solved by using LMI techniques. <br /><br /> Hammerstein model consists of a static nonlinear block followed in series by a linear dynamic system, which can find many applications in different areas. New switching sequences to handle the two-segment nonlinearities are proposed in this thesis. This leads to less parameters to be estimated and thus reduces the computational cost. Further, a stochastic gradient algorithm based on the idea of replacing the unmeasurable terms with their estimates is developed to identify the Hammerstein model with two-segment nonlinearities. <br /><br /> Finally, several open problems are listed as the future research directions.

In these years, more and more organizations adopt ¡§pay for performance programs¡¨ to encourage employees to increase their performance in order to survive from the intensively industrial competition. For the organizations which value the sales performance as nuclear operating target, pay for performance programs seem to work out fairly. However, organizations still need to figure out if the pecuniary compensation really relate to employees¡¦ performance and if the pecuniary compensation really encourage employees for better performance which are also the main discussions for this research. The characteristics of real estate industrial is that the realtors¡¦ performance directly relate to the continuity of the organization. Therefore, this research conducts realtors to discuss the connection between performance contingent compensation and sales personnel performance. This research also discusses if performance contingent compensation would indirectly affect sales personnel performance by working motivation. At the same time, it discuesses how the performance contingent compensation affects sales personnel performance accroding to the differentiation of their personal reward orientation and sales control system in the organizations. This research is conducted through opinion survey to realtors in Taipei, Taichung, and Kaohsiung City. Within the total number of 500 copies of questionnaires, 425 copies are retrieved, and 346 copies are valid. With statistics analysis, the findings of the research are summarized as follows: 1.Performance contingent compensation has positive impact on behavioral performance. 2.Performance contingent compensation has positive impact on outcome performance. 3.Performance contingent compensation has positive impact on task enjoyment and compensation seeking from the aspect of working motivation, but it has unapparent impact on challenge seeking and recognition seeking. 4.Behavioral performance has positive impact on challenge seeking, task enjoyment, and compensation seeking from the aspect of working motivation, but it has unapparent impact on recognition seeking. 5.Outcome performance has positive impact on challenge seeking, task enjoyment, compensation seeking, and recognition seeking from the aspect of working motivation. 6.Working motivation mediates the relationship between performance contingent compensation and sales personnel performance. a. Working motivation mediates the relationship between performance contingent compensation and sales personnel behavioral performance. b. Working motivation mediates the relationship between performance contingent compensation and sales personnel outcome performance. 7.Reward oriented has unapparent interference effect on performance contingent compensation and behavioral performance. a. Intrinsic reward oriented has unapparent interference effect on performance contingent and behavioral performance. b. Extrinsic reward oriented has unapparent interference effect on performance contingent and behavioral performance. 8.Reward oriented has unapparent interference effect on performance contingent compensation and outcome performance. a. Intrinsic reward oriented has unapparent interference effect on performance contingent and outcome performance. b. Extrinsic reward oriented has unapparent interference effect on performance contingent and outcome performance. 9.Sales control system has interference effect on performance contingent compensation and behavioral performance. a. Activity control has negative interference effect on performance contingent and behavioral performance. b. Capability control has negative interference effect on performance contingent and behavioral performance. 10.Sales control system has interference effect on performance contingent compensation and outcome performance. a. Activity control has unapparent interference effect on performance contingent and outcome performance. b. Capability control has negative interference effect on performance contingent and outcome performance.

The main goal of this research is to discuss the impact on organization management performance based on organizational climate and management control system. This research analyzes the corporate organizational climate by organizational climate scale (Litwin & Stringer, 1968); moreover, the type of the corporate management control system is identified by face-to-face interview and the performance of management is measured by financial indicators. The result of this research shows that there is a significantly positive correlation between management control type and the subjective performance of management, and therefore the type of management control has significantly influence on the subjective performance of corporate management. As for the aspect of management control type, the management performance using procedure control and output control simultaneously would be better than that only using output control

With the relocation of the production base and market of printed circuited board (PCB) industry, the enterprise value activities of Taiwan PCB house extended to overseas gradually, especially to Mainland China. Therefore, the business operation was changed to the complex multinational corporation (MNC) management style from the simple single-side enterprise management style. It is an important issue for MNC to how to design or find the suitable management control system (MCS) and to integrate and allocation the enterprises operation resource to keep the good business performance and achieve MNC¡¦s development goal or target by the suitable MCS. The purpose of this study is to investigate the relationship between MNC organization, subsidiary strategic role, MCS and business performance through interview with five Taiwan PCB houses who invested in Mainland China at least five years. The study results are as following: 1.The design of MCS for MNC¡¦s parent company and subsidiaries is based on the subsidiary strategic role, management characteristic and organization type. 2.The parent company of Taiwan MNC would like to modify their own MCS while subsidiary¡¦s business operation scale or situation has any change. 3.Since the MCS is executed efficiently, the operating performance of these case companies can be kept at a certain level.

Now Convenience Store Sector is most popular franchise chain in Taiwan industry. Especially in such high rate of franchise, it¡¦s more difficult to manage and control. But franchisee make a formal contract with franchiser, is it suitable to operate franchisee by only clear formal lease? In management control system(MCS) field, it has not any research to discuss about how to link different type of MCS which exclusive and simultaneous exist. Therefore, this research belongs to an exploratory study which choose President Chain Store Corp. as interviews in order to find chain convenience store¡¦s MCS. This study visit an important role: Operational Field Consultant(OFC) between franchise and franchisee. The interview target is 4 OFC in Kaohsiung Region of President Chain Store Corp. The research find are: the chain convenience store¡¦s MCS which is outcome control and behavior control exclusive and simultaneous. The outcome control comes from franchiser, and the behavior control comes from OFC. This research understands OFC position and role who plan a conflict solver and a moderator. This study also find the interface effect does not come from budget distribution. It should be the OFC role who negotiate between franchiser and franchisee and make them a profit successfully. The conclusion is as follows: 1. President Chain Store Corp have two different types of MCS. The outcome control comes from franchiser, and the behavior control comes from OFC. 2. The interface effect of MCS is actually exist. 3. The interface effect of CVS may link by OFC, especially OFC play an plan a conflict solver and a moderator.