Despite several developments in logistics that strive to decrease costs, tendencies can be found for increased logistical costs (Pewe, 2011, p. 17). Some factors causing increased system complexity are increased selection and faster market movements. The Warehouse Department at Carlsberg Sverige in Falkenberg has been chosen to be studied regarding continuous quality improvements. Carlsberg Sverige implemented an automated inventory system and automated order-picking system in 2012-2013, which has had about 40% increase of stock keeping units (SKUs) since the investments. Since the implementation of the automation Carlsberg Sverige has encountered challenges with other quality of goods. The system has become more sensitive and it has become more important to eliminate deviation.The study aimed to develop a way for long-term reduction or elimination of quality errors that result in negative effects to the system. A specific area investigated was regarding both effect of the organization in a holistic perspective and on a level of detail of the analyzed area. The study did not include quality of beverages, but only external quality problems of goods, such as faulty stacking of packages or plastic wrapping hanging outside of the goods.An exploratory study was conducted with predominantly quantitative data collection methods. Initially a current state mapping was made, a flow chart was created through interviews and observations of employees. Critical activities / situations were identified in the flow chart and three areas were determined for further investigation regarding quality errors. Observations were carried out where all occurred abnormalities were registered. The results were analyzed and a focus area determined for continued deeper examination. A final model was created with the influence of theories and collected data from the case study.The examined focus area was part of the fully automated warehouse. Adaptation to the new automation was still under investigation and a need for more clarity in the continuous quality improvements . From the observations, it was revealed that in approximately 70% of the observing time in the focus area, there was an error in the area affected system. Registered errors were categorized into ten groups, seven groups were included in the research scope. Out of the seven categories there were two significance regarding amount of repetitions of registered errors; unreadable label was measured 30 times, and plastic wrapping outside goods was discovered 12 times during 7 hours of measurement. Significance regarding average duration was discovered for; system errors of labels and wood detected by sensors on conveyors.Detected errors with significance were further analyzed with fishbone diagrams to find root-causes. Several common causes were discovered in the fishbone diagrams, for instance regarding inadequate methods and measurements. The discoveries functioned as basis for the final model that consists of: Key Performance Indexes (KPI's), a flow chart of affecting processes, daily whiteboard meetings, improved communication channels and a process for implementation of routines. The model developed was to fit this case study, which represents; a complex system with lots of shift work, both manual and automated processes and handling of beverage goods. Despite this, the model is considered to function as a basis to work on continuous quality improvements for organizations outside the mentioned scope, but with modifications of the model.

In an increasingly environmentally awareworld, companies are influenced bysustainability thinking and there ismuch talk about certifications,reporting requirements, andenvironmental work. Meanwhile, projectshave become a common way to conductbusinesses, however, without significantenvironmental consideration in theproject process. By using changemanagement in corporate culture andorganizational behavior, we examine howa process of implementation of newapproaches and methods may look like andhow the new work method affects itsusers.This thesis deals with the subject whereenvironmental and sustainabilitythinking is incorporated in projectmanagement. Our ambition is that theresults will lead to greaterunderstanding and awareness in companiesand eventually be developed and fullyutilized. The conclusions first presentthe changes needed to be done in theorganization and its culture and thensome concrete steps to take towards moreeco-friendly project management methodstogether with proposals for reporting.Because the subject is in thedevelopment phase, this is a preliminarystudy and an introduction to a moresustainable project management. Finallythe conclusions present suggestions forfurther studies to get deeperunderstanding in the field. / Miljömedvetenheten och arbetet med att spara på våra resurser tar allt mer fart runt om isamhället. Uttryck som återvinning, energismarta lösningar, förnyelsebar elproduktion ochhållbar avfallshantering får alltmer uppmärksamhet. Detta är högst välmotiverat då vårtnuvarande konsumtionssamhälle inte skulle finnas kvar länge till då vi förbrukar allt mernaturtillgångar, produkter och energi på daglig basis. Aldrig förr har väl uttrycket ingen kangöra allt men alla kan göra något känts så aktuellt som nu. Självklart gäller detta hushåll ochprivatpersoner men framför allt företag och större organisationer vilka ofta spenderar ochförbrukar väldiga resurser. Dessutom är det oftast de som både har pengar och makt attverkligen påverka utgången av konsumerandet.Något annat som blir allt vanligare bland företagens arbetsmetoder är att bedriva sinverksamhet i projektform. I vissa fall har själva företagsidén blivit att man nischat sig helt tillatt skapa och leda projekt åt andra företag, så kallade managementkonsulter.Detta visar alltså flera åtskiljda växande intressen på frammarsch, men bedrivs de utan någrasamband? Företagens befintliga miljöarbete består mestadels i att sätta upp mål vilkaförhoppningsvis kan leda till någon form av certifiering eller intyg på att en viss nivå haruppnåtts. Dessa miljömål har ofta bristfälliga uppföljningar samtidigt som det finns en uppsjöav olika rapporteringsmodeller och certifieringar vilket försvårar kontinuerlig uppdatering avaktuell status inom området.Denna uppsats är gjord på uppdrag av företaget CGI Sweden vilket i vår uppstartsfas hetteLogica. I och med namn- och ägarbytet är de numer ett av världens största IT-konsultbolagmed många stora kunder över hela världen. De har identifierat ett behov av att på projektbasiskunna genomföra kontinuerliga uppföljningar av miljörapportering vilket skulle underlätta förföretag att uppnå sina hållbarhetsvisioner. CGI Sweden miljörapporterar enligt GRI-standardvilket vi haft som utgångspunkt när arbetet startades. Uppsatsens huvudfokus behandlarpotentiella vägar att gå när företag skall genomföra kultur- och organisationsförändringarsamt börja med sitt miljöarbete på projektnivå. Tankar som genomsyrar studien är hurorganisations- och kulturförändringar sker inom företag, om och i så fall hur företag beaktarmiljöarbete inom projektledningen idag, hur stort intresset är att integrera hållbarhet i sinprojektledning, hur man med hjälp av GRI kan utveckla en potentiell framtida metod och vaddetta skulle innebära.En stor del av uppsatsens empiriska material är insamlat från ett flertal intervjuer med insattaprojektledare, chefer och miljöansvariga från företagsvärlden för att få en så tydlig bild sommöjligt av rådande situation och branschernas framtida syn på våra tankar.Utifrån en sammanställning och analys av intervjuerna, GRI-rapporteringar samt teorier omhur förändringsarbete går till har flertalet rekommendationer i form av förslag och tänktalösningar till problemet framkommit och presenteras i resultatet. Detta mynnar ut i slutsatservilka belyser några konkreta steg som är applicerbara. Vi har genom detta arbete även kommitfram till flera tänkvärda förslag till vidare studier.

Merger integration includes taking decisions to ensure procedures are shared within a company to achieve common goals. Simultaneously, research shows a need for adaption to specific units’ practices. Consequently, this paper aims to increase the understanding in the interaction between central and local views of management control in terms of the key concepts of budgets and key performance indicators. We pose the question of how intended and perceived control differs, as differences may implicate that control is not followed. It is examined by a theoretical framework built upon four archetypes of change. We used semi-structured interviews to achieve a deep understanding in one merger case. The results show that top management use centralized control by commanding and informing employees in order to gain information from the local units. Yet, local units perceive the intended control as adapted due to that dialogue is used at this level. This amounts to the concept of “false socializing” that is argued to create a deeper understanding of merger integration. It depicts how local units can carry out and perceive control intentions made by a central unit.

Στην παρούσα εργασία διερευνήθηκαν οι προσδιοριστικοί παράγοντες της επίδοσης των αποφοίτων της τριτοβάθμιας εκπαίδευσης (πανεπιστημιακής) στην Ελλάδα. Για τους σκοπούς της ανάλυσης χρησιμοποιήθηκαν στοιχεία διαστρωματικών χρονοσειρών σε επίπεδο πανεπιστημιακού τμήματος για την περίοδο 2001-2007 (Ελληνική Στατιστική Αρχή, ΕΛ.ΣΤΑΤ). Ως δείκτης επίδοσης χρησιμοποιήθηκε το ποσοστό των αποφοίτων με βαθμό πτυχίου “άριστα”, “λίαν καλώς” και “καλώς” και ως εκ τούτου το οικονομετρικό υπόδειγμα που εφαρμόστηκε είναι τύπου fractional logit. Βασιζόμενοι στην σχετική διεθνή βιβλιογραφία, ως επεξηγηματικές μεταβλητές χρησιμοποιήθηκαν πληροφορίες ανά πανεπιστημιακό τμήμα για την βάση εισαγωγής, το αντικείμενο σπουδών του τμήματος, την παλαιότητά του, το ποσοστό των φοιτητών που δηλώνουν ως τόπο κατοικίας την ίδια πόλη με αυτή της σχολής καθώς και την αναλογία φοιτητών ανά μέλη ΔΕΠ. Με βάση τα αποτελέσματα βρέθηκε ότι το αντικείμενο σπουδών και η παλαιότητα του πανεπιστημιακού τμήματος αποτελούν τους βασικούς προσδιοριστικούς παράγοντες της επίδοσης των αποφοίτων στα ελληνικά πανεπιστήμια. Να σημειωθεί ότι τα παραπάνω αποτελέσματα βρίσκονται σε συμφωνία με αυτά της σχετικής βιβλιογραφίας. / --

Στην παρούσα εργασία διερευνήθηκαν οι προσδιοριστικοί παράγοντες του βαθμού αποφοίτησης των πτυχιούχων των τμημάτων Οικονομικής Επιστήμης στην Ελλάδα. Τα στοιχεία που χρησιμοποιήθηκαν για τους σκοπούς της ανάλυσης προέρχονται από τα δευτερογενή δημοσιευμένα στοιχεία της Ελληνικής Στατιστικής Αρχής και αφορούν απόφοιτους σε επίπεδο πανεπιστημιακού τμήματος για τα έτη 2001-2007. Ως δείκτες επίδοσης χρησιμοποιήθηκε το ποσοστό των αποφοίτων με βαθμό πτυχίου " Άριστα", "Λίαν Καλώς" και "Καλώς". Στην εμπειρική ανάλυση χρησιμοποιήθηκαν υποδείγματα τύπου "fractional logit" επειδή η προς εξέταση μεταβλητή εμφανίζεται σε ποσοστά. Με βάση προγενέστερες μελέτες, κυρίως σε διεθνές επίπεδο, ως ερμηνευτικές μεταβλητές χρησιμοποιήσαμε το βαθμό εισαγωγής στα τμήματα Οικονομικής Επιστήμης που εξετάζουμε, την παλαιότητα των τμημάτων, το ποσοστό των φοιτητών που φοιτούν στον τόπο μόνιμης κατοικίας τους, την πληθυσμιακή πυκνότητα των νομών όπου είναι εγκατεστημένα τα τμήματα, τους δείκτες ερευνητικής επάρκειας των μελών ΔΕΠ και την αναλογία μελών ΔΕΠ σε κάθε βαθμίδα προς το σύνολό τους. Ακόμα συμπεριλάβαμε το έτος αποφοίτησης, αλλά και την αναλογία εγγεγραμμένων φοιτητών στα πλαίσια του κανονικού ορίου φοίτησης (συνολικά και μόνο τις γυναίκες) και φοιτητών πέραν του κανονικού ορίου φοίτησης προς το σύνολο των εγγεγραμμένων φοιτητών αντίστοιχα. Σε γενικές γραμμές σύμφωνα με τα ευρήματα της παρούσας ανάλυσης ο βαθμός αποφοίτησης των πτυχιούχων των τμημάτων Οικονομικής Επιστήμης δεν διαμορφώνεται με τον ίδιο τρόπο αλλά φαίνεται να διαφέρει συστηματικά μεταξύ των τμημάτων. Ειδικότερα, ο βαθμός εισαγωγής αποτελεί βασικό προσδιοριστικό παράγοντα του βαθμού επίδοσης, αποτέλεσμα που συμβαδίζει με τη διεθνή εμπειρική ένδειξη. Περαιτέρω, εμφανίζεται σημαντική η αναλογία μελών ΔΕΠ σε κάθε βαθμίδα προς το σύνολό τους αλλά και το έτος αποφοίτησης. / In this study we investigated the determinants of degree performance of graduates of Economic Departments in Greece.

Competir no mercado atualmente se mostra como um grande desafio para as empresas. Além de fatores de desempenho tradicionais como qualidade e confiabilidade, a inovação vem se tornando fundamental em um processo de diferenciação de produtos no mercado. O design pode ser considerado uma ferramenta estratégica para a busca da inovação, porém, percebe-se que seu conceito ainda não é bem compreendido pelas organizações. Assim, a presente pesquisa teve como objetivo desenvolver um sistema de indicadores para avaliar a competitividade empresarial através de indicadores de desempenho da gestão do design. Ela se insere no Projeto ICD – Inovação, Competitividade e Design – que busca propor diretrizes para aumentar a competitividade empresarial através do design e da inovação. O trabalho foi realizado em cinco empresas desenvolvedoras de produtos participantes do projeto. Para cumprir os objetivos propostos foram aplicados diferentes procedimentos metodológicos. Partiu-se da busca pelo entendimento do que as empresas entendem por competitividade, através de um grupo focal e aplicação de um questionário. Então se buscou uma compreensão da relação entre competitividade, design e inovação por meio de entrevistas com especialistas do meio acadêmico. Com esse entendimento foi elaborado um workshop para construção e seleção de indicadores, que contou com a participação das cinco empresas. Verificou-se que é possível avaliar a competitividade empresarial a partir de um sistema de indicadores baseados em cinco categorias: resposta ao consumidor, eficiência, inovação, qualidade e resultados. / Competing in the market nowadays can be considered a great challenge for companies. As well as traditional performance factors such as quality and trustworthiness, innovation is becoming essential in the product differentiation process. Design can be considered a strategic tool in the search of innovation, but it is perceived that its concept is not yet fully comprehended by organizations. In this context, the present research aims to develop an indicator system to assess organizational competitiveness through performance indicators of design management. It is a part of Project ICD – Innovation, Competitiveness and Design – whose goal is to propose guidelines to increase companies’ competitiveness through design and innovation. The research was done in five product developing companies which participate in the project. To achieve the proposed goals, a series of methodological procedures was applied. The first step was to understand what the organizations see as competitiveness through focus groups and questionnaire. Then it was necessary to comprehend the relation between competitiveness, design and innovation, using interviews with experts from the academy. With this understanding, a workshop for indicator construction and selection was elaborated, counting with the participation of the five companies. It was verified that it is possible to evaluate competitiveness with an indicator system based in five categories: customer responsiveness, efficiency, innovation, quality and results.

Portos são elos que ligam o transporte terrestre ao transporte marítimo e são fundamentais para o comércio internacional. Por sua importância para o desenvolvimento dos países, portos vêm demandando técnicas mais aprimoradas para sua gestão e também para a avaliação de seu desempenho. Nesse contexto, surgem questões importantes, tais como a definição, métricas utilizáveis e também dimensões de desempenho a serem avaliadas. Uma questão que surge é a da avaliação de desempenho ambiental do porto, já que por serem interfaces entre a terra e o mar, portos impactam nos ecossistemas marinhos e terrestres. Porém, a avaliação ambiental geralmente envolve critérios técnicos, e o impacto econômico e financeiro acaba em segundo plano. Sendo assim, esta dissertação propõe compreender as questões envolvidas na avaliação de desempenho de portos, e especificamente na avaliação de desempenho ambiental nos mesmos. Para isso, foi realizada uma pesquisa exploratória que busca compreender o tema de avaliação de desempenho ambiental levando em consideração aspectos econômicos e financeiros. Ao longo desta pesquisa, os resultados apontam que ainda havia uma lacuna na literatura, onde não havia um modelo que levasse em consideração critérios econômicos e financeiros ao avaliar o desempenho ambiental. Para solucionar este problema, foi proposto um modelo de indicadores de referência. Entretanto, para avaliar a viabilidade de implantação do modelo proposto, foram realizadas entrevistas com stakeholders do setor portuário. Os entrevistados foram a Gerência de Meio Ambiente da ANTAQ (Agência Nacional de Transporte Aquaviário), a SEP/PR (Secretaria Especial de Portos da Presidência da República) e duas Superintendências do Rio Grande do Sul, que são responsáveis pelos portos públicos do estado: a SPH (Superintendência de Portos e Hidrovias) e a SUPRG (Superintendência do Porto do Rio Grande). Os resultados das entrevistas apontam que o modelo proposto não seria aplicável neste momento. Então, a proposta foi adaptada e criou-se um modelo simplificado e outro que poderá ser implantado quando já houver base de dados suficiente para tal. Portanto, a contribuição acadêmica deste trabalho está relacionada à criação de indicadores para a medição de desempenho ambiental e econômico em portos e a discussão do tema para portos brasileiros. / Ports are links that connect the inland transport to maritime transport and are essential for international trade. Because of its importance to the development of countries, ports are demanding improved techniques for their management and for evaluating their performance. In this context, there are important issues such as the definition, usable metrics and also dimensions of performance to be evaluated. One important question is the environmental performance of the port. Ports impact both on maritime and inland ecosystems, and it is necessary to minimize these impacts. However, the environmental assessment usually involves technical variables, and economic and financial impact are not taken into account. Thus, this dissertation proposes to understand the issues involved in assessing the performance of ports, and specifically in environmental performance evaluation on them. For this, an exploratory research was carried out aiming to understand the environmental performance evaluation issue taking into account economic and financial aspects. Throughout this study, the results showed that there was still a gap in the literature, where there was not a model to take into account economic and financial criteria to evaluate environmental performance. To solve this problem, a model with indicators to evaluate the performance was proposed. However, to assess the implementation feasibility of the proposed model, interviews were held with stakeholders in the port sector. Respondents were Environmental Management Sector of ANTAQ (National Agency of Waterway Transportation), SEP/PR (Special Secretariat of Ports of Precidency of Republic) and two Superintendents of Rio Grande do Sul, which are responsible for public ports in the state: SPH (Superintendence of Ports and Waterways) and SUPRG (Superintendence of Port of Rio Grande). The results of the interviews show that the proposed model would not apply at this time. So the proposal was adapted and created a simplified model and one that can be deployed when there is already sufficient database. Therefore, the academic contribution of this study is related to the establishment of indicators for measuring the environmental and economic performance in ports and the subject of discussion for Brazilian ports.

Citizen satisfaction is a commonly used key performance indicator in the municipal sector and is an important part of the municipal place marketing. For the municipality it´s important to strive for citizen satisfaction as it contribute to the positive image of the municipality, at the same time it makes the municipal activities improve. As there is no uniform to measure and account for goal completion for citizen satisfaction, this is problematic from a comparison standpoint. This study clarifies to what extent and how the municipality accounts for the goals set in regard to citizen satisfaction. The study also clarifies the differences in accounting for citizen satisfaction between the years 2014 and 2016 and if there is an increased popularity in accounting for citizen satisfaction. A model has been developed to describe the different factors that contributes to citizen satisfaction, and that the municipalities should have in mind when they set their goals for citizen satisfaction as to increase the comparability and transparency of the key performance indicators of citizen satisfaction. A content analysis have been performed that show the differences in the accounting for the goals set and the goal completion between different municipalities when it comes to accounting for citizen satisfaction. Citizen satisfaction from a municipality perspective is relatively unexplored topic and more studies should be conducted. Future research should be based on interviews of the persons responsible for choosing which factors should be accounted for when it comes to citizen satisfaction.

Este estudo teve por objetivo desenvolver um Balanced Scorecard para uma indústria de alimentos do Vale do Taquari. O Balanced Scorecard é um sistema de avaliação de desempenho através de indicadores, desenvolvido pelos autores Robert S. Kaplan e David P. Norton. Através da identificação de um quadro equilibrado de indicadores, o Balanced Scorecard apresenta um conjunto de medidas que fornece uma visão rápida e abrangente da empresa, buscando eliminar o excesso de informação e concentrando a atenção naquelas medidas que são fundamentais. Além das medidas financeiras, que informam sobre os resultados das ações já tomadas, apresenta também medidas operacionais de satisfação do cliente; dos processos internos e atividades de inovação e aperfeiçoamento da organização. A metodologia adotada foi de natureza qualitativa voltada ao estudo de caso. Foram realizadas entrevistas e visitas à empresa buscando os dados necessários para o desenvolvimento do trabalho e definição dos indicadores, suas metas e responsáveis, para cada uma das perspectivas. O resultado do trabalho é um Balanced Scorecard, que contempla as quatro perspectivas (financeira, cliente, processos internos e aprendizado), demonstrando a relação de causas e efeitos entre os indicadores destas perspectivas, apresentando um mapa estratégico que permite visualizar o desempenho da organização frente a sua estratégia e metas definidas. / This paper aimed to develop a Balanced Scorecard for a food industry of the Taquari Valley. The Balanced Scorecard is an evaluation system of the performance through indicators, developed by the authors Robert S. Kaplan and David P. Norton. Through the indication of a balanced chart of indicators, the Balanced Scorecard presents a set of measures that provides a fast and an overall view of the company, trying to eliminate the excess of information and concentrating the attention on those measures that are fundamental. Besides financial measures, that inform about the results of actions that have already been taken, they also show operational measures of the customer’s satisfaction; internal processes and innovation activities and improvement of the company. The methodology used was of qualitative case study. Interviews and meetings to the company were carried out searching for datas that are necessary for the development of the study and the definitions of the indicators, their purposes and people who are responsible for each perspective. The results of the study is a Balanced Scorecard, which contemplates four perspectives (financial, customer, internal processes and learning), showing the relationship of cause and effect among the indicators of these perspectives, presenting a strategic map that allows to visualize the performance of the company according to their strategies and defined purposes.

The thesis is focused on the Cost Management in the Relation to Business Performance. The aim of this thesis is analysis of the management costs, their evaluation and suggest some key performance indicators. There are defined cost, calculation, performance and key performance indicators in this thesis. The practical part was elaborated on the basis of data from the company MOTOR JIKOV. There were used methods of observation, exploration and communication with the company. There is an analysis of costing of the filial company and there are some key indicators suggested for the company.