O manejo da irrigação na produção de mudas de hortaliças é caracterizado como uma atividade complexa, pois são cultivadas, em um mesmo ambiente, diversas espécies com necessidades hídricas e estádios fenológicos diferentes. Além disso, este setor está inserido em um mercado extremamente competitivo, o que faz com que a melhoria contínua dos processos se torne essencial para a sobrevivência do negócio. Em função da importância do sistema de medição de desempenho como instrumento de auxílio à gestão, o presente trabalho teve como objetivo propor um conjunto de indicadores de desempenho que permita a avaliação dos processos operacionais de produção de mudas de hortaliças folhosas. O estudo, classificado como uma pesquisa qualitativa do tipo exploratória, foi desenvolvido a partir do referencial teórico e de informações técnicas obtidas nos viveiros. O trabalho foi dividido, basicamente, em três etapas: na definição dos objetivos da produção de mudas, no mapeamento dos processos envolvidos e, por último, na seleção dos indicadores de desempenho que mais se adequam aos processos. Foram identificados quarenta e cinco indicadores de desempenho na literatura, sendo que seis foram selecionados como indicadores-chave. / Irrigation management in the production of vegetable seedling is characterized as a complex activity, since several species with different water needs and different phenological stages are cultivated in the same local. In addition, this sector is embedded in an extremely competitive market, which means that the continuous improvement of processes becomes essential for the survival of the business. Due to the importance of the performance measurement system as an aid to management, the present work had the objective of proposing a set of performance indicators that allow the evaluation of the operational processes of vegetable\'s seedlings production. The study, classified as a qualitative research of the exploratory type, was developed based on the theoretical reference and the technical information obtained from the nurseries. The work was basically divided in three stages: the definition of the objectives of the production of seedlings, the mapping of the involved processes and, finally, the selection of the performance indicators that best suit the processes. Forty five performance indicators were identified in the literature, of which six were selected as key indicators.

Em menos de duas décadas, um novo mundo competitivo emergiu fazendo surgir nas organizações uma nova demanda de indicadores de desempenho. Neste ambiente, mais do nunca, é requerido aos Executivos o uso de indicadores significativamente melhores, que direcionem as estratégias e o desempenho dos negócios. Eles precisam de indicadores que vão além dos indicadores financeiros para direcionar as mudanças, mostrar a posição competitiva, aprimorar os processos e melhor prever o futuro. Este estudo procura apresentar um modelo para auxiliar as Organizações na gestão do aprimoramento de seus processos, de maneira eficaz e eficiente, através do uso de um sistema de indicadores de desempenho, partindo de sua estruturação, identificação e forma de medição, até o uso correto das informações coletadas e processadas de modo a atender às metas delineadas por uma estratégia traçada pela Organização. O objetivo principal deste trabalho é desenvolver um modelo para implantação de um sistema de indicadores. Como objetivos secundários pretendem-se: identificar os principais modelos de gestão baseados em indicadores de desempenho; dentre os modelos de gestão, levantados, adaptar um método de implantação e realizar uma aplicação rápida no departamento de logística em uma empresa de mineração. Para tanto, buscou-se um embasamento teórico a partir dos seguintes modelos de avaliação de desempenho: Gerenciamentos pelas Diretrizes (GPD), Capital Intelectual, Modelo Quantum, Rummler & Brache, Sink & Tutle e Balanced Scorecard (BSC); de onde se concluiu que os modelos mais adequados para a realização do trabalho seriam o GPD e o BSC, visto que, este leva em conta não apenas perspectivas financeiras para a avaliação de desempenho. / In less than two decades, a new competitive world has emerged and put stringent fresh performance demands on all organizations. In this environment, executives require significantly better measures to direct strategy and business performance than ever before. They need measures that go behind the financials to drive change, show competitive position, improve business processes, and better predict future. This study tries to present a model to help organizations to manage its processes improvement, in an effectiveness and efficiency way, trough the use of a performance measurement system, from the way it is structured, identified and measured, till the correct using of the data collected and processed to attend the targets defined by the organization strategy. The main target of this work is to develop a model of implementation of a management system. As secondary targets is intended to: Identify the main models of key performance indicator management based; among these studied models, choose which one is more suitable to be used and fast implementation in logistic department in a mining company. In order to do this, it was looked for theory based upon the following performance evaluation models: Policy Management (PM), Knowledge Capital, Quantum model, Rummler & Brache, Sink & Tuttle and Balance Scorecard (BSC); which was conclude that the more adequate model to do this work was the PM, and the BSC, since it consider other perspectives besides than just the financial perspective in order to evaluate the performance.

O manejo da irrigação na produção de mudas de hortaliças é caracterizado como uma atividade complexa, pois são cultivadas, em um mesmo ambiente, diversas espécies com necessidades hídricas e estádios fenológicos diferentes. Além disso, este setor está inserido em um mercado extremamente competitivo, o que faz com que a melhoria contínua dos processos se torne essencial para a sobrevivência do negócio. Em função da importância do sistema de medição de desempenho como instrumento de auxílio à gestão, o presente trabalho teve como objetivo propor um conjunto de indicadores de desempenho que permita a avaliação dos processos operacionais de produção de mudas de hortaliças folhosas. O estudo, classificado como uma pesquisa qualitativa do tipo exploratória, foi desenvolvido a partir do referencial teórico e de informações técnicas obtidas nos viveiros. O trabalho foi dividido, basicamente, em três etapas: na definição dos objetivos da produção de mudas, no mapeamento dos processos envolvidos e, por último, na seleção dos indicadores de desempenho que mais se adequam aos processos. Foram identificados quarenta e cinco indicadores de desempenho na literatura, sendo que seis foram selecionados como indicadores-chave. / Irrigation management in the production of vegetable seedling is characterized as a complex activity, since several species with different water needs and different phenological stages are cultivated in the same local. In addition, this sector is embedded in an extremely competitive market, which means that the continuous improvement of processes becomes essential for the survival of the business. Due to the importance of the performance measurement system as an aid to management, the present work had the objective of proposing a set of performance indicators that allow the evaluation of the operational processes of vegetable\'s seedlings production. The study, classified as a qualitative research of the exploratory type, was developed based on the theoretical reference and the technical information obtained from the nurseries. The work was basically divided in three stages: the definition of the objectives of the production of seedlings, the mapping of the involved processes and, finally, the selection of the performance indicators that best suit the processes. Forty five performance indicators were identified in the literature, of which six were selected as key indicators.

The telephone-banking channel, delivered through call centres, has become an integral part of the distribution mix of retail financial institutions. To get the greatest competitive advantage from this channel, the strategic orientation, structural and behavioural aspects of the call centre must be aligned with its operational-service and sales-performance objectives. Unfortunately, while considerable managerial effort is expended developing call centres, often their performance results remain uncertain or uncommunicated. There are indications also that financial institutions should not underestimate active market orientation benefits; innovative, strategic-thinking and progressive structures; flexible, empathic leadership, and, valuing supportive human resource strategies. Our survey of Australian deposit-taking institutions investigates the extent to which strategic and behavioural aspects are aligned with its operational-service and sales-performance objectives. Specifically, managerial approaches to IT development, competitive positioning, leadership delegation, market research attitudes and product orientation were considered. Approaches to trust, conflict, morale and reward, and, key performance indicator (KPI) choices were sought also. Results show sales performance is positively related to more externally focussed strategic orientations. Reinforcing the importance of innovative human resource practices, performance is also related positively to psychosocial climate in general and employee reward and morale, in particular. This extension of management theory urges financial service leaders to actively contemplate one of its most important resources, people. Further, the survey itself indicated that while the majority of institutions continue to use operationally based key performance indicators, such as minimum call duration, the ability of the call centre to generate sales revenue is also being recognised. In summary, given the size and potential of the telephone-banking channel, this research encourages further, urgent exploration of strategic relationships among the channel, its market, performance measures and comprehensive people-centred HR strategies aimed at developing high employee trust, and satisfaction.

Abstract Strategy Map shows the cause and effect relationships diagram which is selected the goal projects of four perspectives from Balanced Scorecard (BSC) , it is a more advanced managed tool than BSC. But both have not contained the feedback circulation of the strategies also fail to judge and prove the influence of events¡¦ time delays , they are unable to simulate the complicated environment, to lack the strategy¡¦s simulation, and not to inspect the impact on performance of the strategy further. This research proceeds case study with the method of System Dynamics and uses ¡§the strategy¡¦s goal planning and dynamic decision procedure¡¨, it launches the case¡¦s Strategy Map and Balanced Scorecard then proceeds System Dynamics modeling, simulation , testing and analyzing, and proposes the conclusion of this research. This research discovers mainly as: 1. The use of Strategy Map and Balanced Scorecard can help system Dynamics to make the system boundary conveniently while the enterprise¡¦s strategy model are developing. 2. Strategy Map and Balanced Scorecard are static, simple, without positive and negative relationships, and one-way causality link from bottom to top. They pay close attention to the short-term goal and neglect the long-term goal, also don¡¦t consider the time delays, but System Dynamics can make up their deficiency. 3. The levels and auxiliaries of System Dynamics Model Structure can assist the measures of Balanced Scorecard to be instituted and be discussed. 4. The system thinking from System Dynamics can prove general objective and intuitional thought, also can get counterintuition. 5. Each KPI of Balanced Scorecard only knows the ¡§up and down¡¨ change in itself, doesn¡¦t understand the dynamic colloction between each other, from System Dynamics simulation can tell the influence of each other KPI. Finally, propound 5 points of this research: 1. To integrate the theories of strategy management for application. 2. To explain the changeful meaning of the performance indicator and to strengthen the performance management. 3. To assist the examing of the strategies to obtain proper decision. 4. To find the counterintuition which can help enterprises to dig unexpected questions out of the objective intuition. 5. To analyze the revenue of the strategy actions and the cost benefit, also to help the system of the budget and the strategies estimate.

More and more organizations and enterprises adopt the Strategy Map and Balanced Scorecard(BSC). However, did they really reach their strategy goal or do they have a mature method to assess their performances? When they finish contructing their strategy map and lauching the balanced scorecard, they may face the same problems, such as how to sucessfully implement strategy? How to effectively set up KPI? How to apply the limited resources into the most important strategy? Some researches mention that there is no interactive relationship among BSC, Strategy goal, Performance Indicators, and the actions they took. That is the limit of the current BSC theory. However, it do exists the complicated dynamics relation between the BSC strategy actions and the internal process of organization. Most of the top management only pay attention to the short-term performance and neglect the side effect and unintended consequences caused by the improper actions they took. They even misjudge the feedback information from the wrong messages because of the system delay. Therefore, the whole strategy planning turn out to be imperfect and the effectiveness of promoting strategy goal is not so good as they expected. But if they incorporate the system dynamics method into BSC, then it may resolve the dynamic and complex issue that happen in their system. The purpose of this study is toresearch and find out the interactive mechanism and method between strategy goal and performance measurement for the enterprises. According to the causal relationship found in the process of establishing the strategy map and examining its various measuring items, construct the system dynamics model and analyze the simulation outcomes. And then find out the driving factors to succeed and the Key Indicators for achieving the strategic goal. In this way, two objectives could be accomplished: (1) Launch and develop the strategy map and Balanced Scorecard, and then utilize the system dynamics to conduct the planning, simulation and test. (2) Through this interactive simulation and test between performance indicators and strategy goal, look for the best key performance indicators and revise the policy actions and strategy. System dynamics is the main approach adopted in this study. By following its modeling procedure, I undertook the data collecting and analyzing for the target company as my case study. And then, conducted the construction, simulation, test, and analysis of system dynamic model. According to the results, I made the conclusions of this study as follows: (1) Within the causal relationship between the strategy goal and performance measurement items of the BSC, there do exists an influence of side effect and unintended consequences. (2) The simulation outcomes of this system dynamics model could be taken as reference for planning and adjusting the strategy goal of BSC, and also could be the basis of finding out the leading index of the system. (3) Conclude and set up the basic system dynamics model for Balanced Scorecard. Trough this study, we hope that enterprises could adopt the system dynamic to help them improve their long- term integral effectiveness. At last, this study brings up the suggestions and proposes some idea for follow-up research.

Although the operations of enterprise includes four perspectives ¡V finance, customer, internal business processes, learning and growth, the content of each perspective can be further divided into many subjects according to the different characteristic of each enterprise or business field. Among each perspective, they all have causal relationship directly or indirectly. Very often, the other perspectives will be impacted when the strategy or performance of one perspective has been changed, and the final overall performance of enterprise will also be affected via this kind of relationship. Because the relationship among these perspectives is complicated and the problem of time delay is serious, it is difficult for a manager to make correct decisions in this complicated operation system. Once the wrong strategy is taken, the growth of enterprise will be postponed, or even worse, the enterprise will be out of business by the potential risk that caused by the wrong strategy. For instance, the magic development stories of Wonder Techs and People Express are both very typical examples. This research takes A Corporation as the object of case study. Through the collection and study of domestic and foreign relative literature, paper and theses, this case study will help the object company find out the opportunity and its orientation on the present and future market environment by STEP analyzing, inspect the company¡¦s competition and threat by Michael E. Porter¡¦s Five Basic Competitive Forces Analysis, and survey the strength, weakness, opportunity and threat of the company on the market by SWOT method. And finally, the causal relationship diagram of the enterprise operations can be drawn by system thinking methodology with the four-perspective framework of balanced scorecard from the overall view of enterprise. The analysis of this causal relationship feedback diagram will check the influence of the whole enterprise¡¦s operation system by all kinds of operation activities, and even, can set up the enterprise¡¦s Dynamic Strategy Map based on this study. The Dynamic Strategy Map will help the manager analyze the operation strategy through the angle of the whole system operations to avoid just emphasizing on the short-term performance and neglecting the necessary of the long-term fundamental measures required for running the enterprise forever. Moreover, it can also assist the manager to pursue the high leverage point from the causal feedback diagram to be the key performance indicator for improving the enterprise¡¦s operation quality and enhancing its competitiveness, and to allocate the limited resources on the most suitable places to create best benefit. This case study takes the present condition of A Corporation as the research scope. Restricted by company¡¦s specific characteristic and present operation condition, the findings of this research cannot be applied to the other enterprises directly. But by comparing with the similar operation activities of the other enterprise or group, the causal relationship feedback among these operation activities still have the same direction of trend with the object enterprise logically. Therefore, the analysis in qualitative aspect will still have its reference value for the other enterprise.

Das Ziel dieser Arbeit lag in der Erstellung eines Umweltkennzahlensystems für das Unternehmen Brose, welches als Tools zur Steuerung der Prozesse eingesetzt werden kann. In einer wissenschaftlichen Ausarbeitung wurde das Umweltkennzahlensystem analysiert. Unter Zuhilfenahme verschiedener Normen und Leitfäden des BMU und UBA entstand ein neues Umweltkennzahlensystem, das den allgemeinen und den speziellen Anforderungen Broses gerecht wird. Die Projektarbeit hat Verbesserungspotenziale des vorher bestehenden Umweltkennzahlensystems aufgedeckt, die durch die Neuerstellung behoben worden sind. Das neue Umweltkennzahlensystem ist darauf ausgelegt, im Unternehmen aktiv als Managementtool genutzt zu werden, anhand dessen Entscheidungen getroffen werden und das eine Frühwarnfunktion übernimmt.

[pt] O setor de compras tem se destacado como estratégico devido principalmente a sua capacidade de reduzir custos. Com a evolução do setor ao longo do tempo, este agregou valor à cadeia de suprimentos e trouxe vantagens competitivas como a interface e integração com outros atores da cadeia de suprimentos, inovação de produtos, melhoria de processo e informações tanto internamente quanto externamente. Porém, as empresas ainda carecem de encontrar indicadores para o setor de compras que quantifiquem a qualidade e eficiência das práticas adotadas diariamente com o alinhamento de estratégia adotada. O presente estudo tem por objetivo avaliar como os indicadores de performance dos setores de compras da indústria de construção brasileira refletem os seus objetivos e estratégias, além de propor e aplicar um modelo de avaliação de compras através de um estudo de caso. Os resultados empíricos obtidos permitem analisar a eficiência do modelo proposto, correlacionando as práticas sugeridas pela academia e as aplicadas na indústria. / [en] Purchasing has gained strategic role mostly for its capacity for cost reduction. With its evolution overtime, purchase has aggregated value to the supply chain and brought competitive advantages, such as interface and integration with other actors of the supply chain, innovation of products, process and information improvement. Although, companies still have difficulties to produce performance indicators for purchasing capable of quantify the efficiency of the daily practices of purchase and evaluate the alignment of metrics with the company s strategy. The objective of the present study is to evaluate how the purchasing performance indicators of Brazilians construction industry influences into their objectives and strategies, also, to propose and apply a performance measurement system (PMS) through a case study. The empirical findings allow us to correlate the practices suggested by the academy and the practices adopted by the industry.

Em menos de duas décadas, um novo mundo competitivo emergiu fazendo surgir nas organizações uma nova demanda de indicadores de desempenho. Neste ambiente, mais do nunca, é requerido aos Executivos o uso de indicadores significativamente melhores, que direcionem as estratégias e o desempenho dos negócios. Eles precisam de indicadores que vão além dos indicadores financeiros para direcionar as mudanças, mostrar a posição competitiva, aprimorar os processos e melhor prever o futuro. Este estudo procura apresentar um modelo para auxiliar as Organizações na gestão do aprimoramento de seus processos, de maneira eficaz e eficiente, através do uso de um sistema de indicadores de desempenho, partindo de sua estruturação, identificação e forma de medição, até o uso correto das informações coletadas e processadas de modo a atender às metas delineadas por uma estratégia traçada pela Organização. O objetivo principal deste trabalho é desenvolver um modelo para implantação de um sistema de indicadores. Como objetivos secundários pretendem-se: identificar os principais modelos de gestão baseados em indicadores de desempenho; dentre os modelos de gestão, levantados, adaptar um método de implantação e realizar uma aplicação rápida no departamento de logística em uma empresa de mineração. Para tanto, buscou-se um embasamento teórico a partir dos seguintes modelos de avaliação de desempenho: Gerenciamentos pelas Diretrizes (GPD), Capital Intelectual, Modelo Quantum, Rummler & Brache, Sink & Tutle e Balanced Scorecard (BSC); de onde se concluiu que os modelos mais adequados para a realização do trabalho seriam o GPD e o BSC, visto que, este leva em conta não apenas perspectivas financeiras para a avaliação de desempenho. / In less than two decades, a new competitive world has emerged and put stringent fresh performance demands on all organizations. In this environment, executives require significantly better measures to direct strategy and business performance than ever before. They need measures that go behind the financials to drive change, show competitive position, improve business processes, and better predict future. This study tries to present a model to help organizations to manage its processes improvement, in an effectiveness and efficiency way, trough the use of a performance measurement system, from the way it is structured, identified and measured, till the correct using of the data collected and processed to attend the targets defined by the organization strategy. The main target of this work is to develop a model of implementation of a management system. As secondary targets is intended to: Identify the main models of key performance indicator management based; among these studied models, choose which one is more suitable to be used and fast implementation in logistic department in a mining company. In order to do this, it was looked for theory based upon the following performance evaluation models: Policy Management (PM), Knowledge Capital, Quantum model, Rummler & Brache, Sink & Tuttle and Balance Scorecard (BSC); which was conclude that the more adequate model to do this work was the PM, and the BSC, since it consider other perspectives besides than just the financial perspective in order to evaluate the performance.