High quality within a Lean production system begins with standardised work, which creates stable processes able to generate predictable output. If nonconformity from the standard procedures occurs, routines are needed to analyse, correct and prevent the nonconformity from occurring again. In that way, the nonconformity can be a trigger for continuous improvements toward more stable processes. In takted production lines, where the operator follows a standard sequence with tasks set to be completed within the takt time, a nonconformity leads to downtime in the operator’s sequence, and no value is added. With short takt time, the nonconformity leads immediately to line stop and the nonconformity will be detected. With long takt time it is often possible to catch up in the sequence before the nonconformity stops the whole line. Thus, as a consequence the problem will be hidden. The aim of this study is to investigate how downtime and nonconformities can be tracked and measured in a Lean production system with long takt time, as well as investigate how this data can contribute to improvements. The study has been carried out as a case study of an assembly line at Atlas Copco Rock Drills division of Underground Rock Excavation in Örebro. Within this case study semi-structured interviews were performed to investigate needs from data collection and improvement processes. Beside the case study at Atlas Copco, external case studies have been performed to gather information about other companies’ processes. Participating companies for external case studies has been RUAG Space, AstraZeneca, Väderstad-Verken and Saab Aerostructures. The result of the study generated three different processes, one for collecting data about nonconformities and related downtime and two parallel processes to use the data for improvements. The data collection process shows how the downtime can be tracked to support investigated needs. The downtime data is also complemented with information about key factors that affect the accuracy of the downtime measurements. The different type of downtimes that are gathered from the process is the deviations total recovery time, recovery time affecting production and downtime for the entire production line. Together with the time measurement the nonconformities is categorised and described with attributes and text to make a thoroughly analysis possible. Analysis tools proposed for the gathered data is pareto analysis, trends, calculation of cost of poor quality and identification of areas with overcapacity. Also, the result shows how some classic TPM-indicators can be used in the analysis. The gathered data can then be used in two developed improvement processes, one for reactive improvements and one for proactive improvements. The reactive process aims to in a systematic manner find corrective and preventive actions for detected nonconformities with high impact on the production. The nonconformities are handled one by one like the procedure for many deviation systems for product quality assurance. The proactive improvement process focuses on patterns in historical data about major nonconformity areas. Together with high level KPI:s and SMART goals to support high level goals, the nonconformity areas helps to identify which activities to carry out in order to fulfil the goals. / Inom Lean utgår stor del av kvalitetsarbetet från att standardisera arbetssätt för att sträva mot stabila processer som genererar förutsägbara resultat. Om en avvikelse från den fördefinierade standarden upptäcks måste det finnas metoder för att analysera och åtgärda avvikelsen för att förhindra att den sker igen. På så vis kan avvikelser bidra till att verksamheten kontinuerligt förbättras. I taktade produktionssystem, där operatörer utgår från en standardsekvens som ska utföras inom takttiden, leder avvikelser till stopptid i det värdeskapande arbetet. Är takttiden kort ger stopptiden snabbt konsekvensen att takten inte kan hållas vilket ger stopp för hela produktionslinan. Således visar takten direkt om avvikelse förekommit. För långa takttider finns dock ofta möjlighet att arbeta ikapp stopptid inom takten. Därmed döljs avvikelser och den kontinuerliga förbättringen uteblir. Denna studie syftar därför till att undersöka hur stopptid och avvikelser kan följas upp vid produktion med långa takttider inklusive hur insamlad data kan användas vid förbättringsarbete. Studien har bedrivits som fallstudie vid Atlas Copco Rock Drills ABs division Underground Rock Excavation i Örebro där även interna semi-strukturerade intervjuer genomförts för att samla in data om behov kring stopptidsuppföljning och förbättringsarbete. Detta har kompletterats med externa fallstudier där processjämförelser genomförts vid RUAG Space, AstraZeneca, Väderstad-Verken samt Saab Aerostructures. Resultatet från studien ledde till tre framtagna processer, en för insamling av avvikelsedata samt två parallella förbättringsprocesser. Datainsamlingsprocessen visar hur stopptid och avvikelseinformation kan samlas in för att erhålla efterfrågad data och vad som påverkar mätningens noggrannhet. Stopptid som mäts i processen är total åtgärdstid, åtgärdstid som påverkat produktion samt stopptid för linan. Genom att mäta dessa tider tillsammans med att kategorisera data och sammanlänka med attribut möjliggörs exempelvis paretoanalyser av avvikelseområden, analys av trender, beräkning av kvalitetsbristkostnad samt lokalisering av överkapacitet. Dessutom redovisas hur klassiska TPM-nyckeltal kan integreras i analysen. Insamlad avvikelsedata kan sedermera användas i två förbättringsprocesser, en reaktiv förbättringsprocess och en proaktiv förbättringsprocess. Den reaktiva förbättringsprocessen syftar till att genom ett systematiskt arbetssätt skapa förebyggande åtgärder åt enskilt allvarliga stopp. Den proaktiva förbättringsprocessen visar hur data för övergripande avvikelseområden kan bidra till det långsiktiga strategiarbetet genom integrering av företagets övergripande KPI:er och SMART målsättning. De framtagna modellerna är generella nog att användas i de flesta verksamheter med taktade flöden men speciellt framtagen från behov för produktion med långa takttider.

Bakgrund: Ideella föreningar har inte som mål att maximera sin vinst, därmed går varje intjänad krona tillbaka till verksamheten och dess medlemmar. Trots det kan de ideella föreningarna inte gå med förlust och de måste generera intäkter för att förbättra verksamheten och för att säkerställa sin framtida ställning. Nyckeltal används som hjälpmedel för att få en överskådlig bild av en organisations hälsa och utveckling. Nyckeltalen fokuserar på de aspekter som är mest kritiska för en organisations nuvarande och framtida framgång. Dessa syftar till att underrätta gällande vilka handlingar som behöver genomföras för att öka prestationen inom en verksamhet.Syfte: Studien syftar till att utöka förståelsen för nyckeltal inom ideella föreningar. Vi har valt att studera fallet Friskis&Svettis.Design/metod: I studien används ett abduktivt synsätt, vilket innebär att en induktiv och deduktiv ansats har kombinerats. Undersökningen baseras på en kvalitativ metod, där vi har intervjuat informanter från sex olika Friskis&Svettis föreningar. Empirin analyseras mot tidigare forskning inom det studerade området för att skapa bättre förståelse för resultatet.Resultat: Studiens resultat visar att Friskis&Svettis mission är att bedriva och erbjuda lustfylld och lättillgänglig träning för alla. Det kan urskiljas att missionen är densamma både på central som lokal nivå. Utifrån studien framkom det att de nyckeltal som fastställs centralt är inpasseringsstatistik och medlemsstatistik. Inpasseringsstatistik hjälper till att anpassa utbudet och därmed uppnå målet med att få fler i rörelse. Medlemsstatisk visar vidare hurvida man lyckas med målet och kan användas som ett verktyg för att utvärdera och följa upp verksamheten. De nyckeltal som används lokalt är inpasseringsstatistik, medlemsstatistik, kortförsäljning, likviditet, intäkt per medlem, medlemsnöjdhet samt soliditet. Dessa varierar i mängd och användning mellan de lokala enheterna.Nyckeltal används som ett verktyg för att mäta huruvida målen uppnås. Vidare får uppfattningen att finansiella nyckeltal inte fyller en lika viktig roll för Friskis&Svettis då det inom verksamheten inte finns ett avkastningsmål. Finansiella nyckeltal inom Friskis&Svettis används därför främst för att säkerställa överlevnad. Det framgår även tydligt att dessa nyckeltal möjliggör åstadkommandet av de icke finansiella målen eftersom en god ekonomi hjälper till att förbättra verksamheten och öka medlemmarnas nöjdhet.Originalitet/Värde: Forskning som behandlar nyckeltal inom ideella föreningar är idag begränsad. Studiens resultat adderar mer kunskap inom ämnet som i framtiden kan användas för att utforska området ytterligare. / Background: The goal for Non-profit organizations is not to maximize the profit, therefore every earned Krone goes back to the organization and their members. In spite of that the non-profit organizations cannot run at a loss and they have to generate revenues to be able to improve the organization and secure their future position. A key performance indicator is used as a tool to get a perspicuous picture of the health and development of the organization. The key performance indicators focus on the aspects that are most critical to an organization's current and future success. The purpose with these is to inform which actions that needs to be implemented to enhance the performance within an organization.Purpose: The aim of the study is to increase the understanding of key performance indicators in Non-profit organizations. We have chosen to study Friskis&Svettis, a Swedish Non-profit organization.Design/methodology/approach: This study uses an abductive approach, which means that we have combined an inductive and a deductive perspective. Research is based on a qualitative method where we have interviewed informants from six different Friskis&Svettis organizations. The empirical data is analyzed against the existing research in the field of study to increase the understanding of the findings.Findings: The results of the study indicate that the mission of Friskis&Svettis is to offer pleasurable and accessible training for everybody. The mission is the same both on central and local level. The study revealed that the KPIs, membership- and presence statistics, are the same and are set centrally. The presences statistics helps to adapt the supply and thereby achieve the goal to get more people in motion. Membership statistics shows whether you succeed with the goal (or not) and can be used as a tool to follow-up and evaluate the organization. The KPIs that are used locally are membership statistics, presence statistic, card sales, liquidity, revenue per member, member satisfaction and solidity. These KPIs vary in number and use in the local units.KPIs are used as a tool to measure how the goals are achieved. Furthermore, the notion is that the financial indicators do not fill an equally important role in Friskis&Svettis when the organization does not have return of investment targets. Financial indicators in Friskis&Svettis are therefore used mainly to ensure survival. It is also clear that these figures enable the realization of the non-financial targets because a good economy helps to improve operations and increase member satisfaction.IIIOriginality/value: The knowledge about key performance indicators in Non-profit organizations is today limited. The findings of the study add knowledge about the subject that can be used in the future for further research.

Grandes transformações sociais, concomitantemente ao crescimento da atividade industrial e seu consequente impacto no meio ambiente, fizeram com que a preservação ecológica se tornasse parte importante das estratégias organizacionais. Conceitualmente, o desenvolvimento sustentável das organizações busca o equilíbrio entre as variáveis econômica, social e ecológica. Deste modo, com o intuito de verificar se as práticas de proteção ambiental das empresas são recompensadas pelo mercado, este estudo teve o objetivo de analisar, por meio da utilização de técnicas de análise fatorial e de ferramentas computacionais, a existência de correlação entre o desempenho financeiro e o desempenho ambiental de uma amostra de empresas posicionadas entre as maiores organizações, em valor de mercado, listadas na Bolsa de Valores de São Paulo - Bovespa. Por meio da filtragem de informações, a amostra e o número de variáveis foram reduzidos, a fim de se obter um banco de dados sem informações faltantes, permitindo a aplicação das técnicas estatísticas com maior grau de confiabilidade. Considerando os indicadores analisados nos cruzamentos de fatores rotacionados realizados na presente pesquisa, os resultados obtidos revelam a independência entre os dois grupos de variáveis, concluindo que o desempenho ambiental das empresas não impacta sobre o desempenho financeiro das mesmas. / Great social changes, along with the growth of industrial activity and its consequent impact on the environment, caused the ecological preservation became an important part of organizational strategies. Conceptually, sustainable development of organizations seeks a balance between economic, social and ecological variables related to business operations. Thus, in order to verify if the environmental protection practices of companies are rewarded by the market, this study aims to analyze, through the use of means of factorial analysis and computational tools, the existence of a correlation between the financial performance and environmental performance of a sample of companies placed among the largest organizations in market value, listed on the São Paulo Stock Exchange - Bovespa. Through filtering of information, the sample and the number of variables were reduced in order to obtain a database without missing information, allowing the application of statistical techniques with higher degree of reliability. Whereas the indicators analyzed in the crosses of rotated factors performed in this study, the results show the independence between the two groups of variables, concluding that the environmental performance of companies has no impact on the financial performance of the same.

Submitted by Fabricia Fialho Reginato (fabriciar) on 2015-08-26T00:41:48Z No. of bitstreams: 1 AneliseWelter.pdf: 690095 bytes, checksum: 26a1937ca032ec2a02386e3f86e99aae (MD5) / Made available in DSpace on 2015-08-26T00:41:48Z (GMT). No. of bitstreams: 1 AneliseWelter.pdf: 690095 bytes, checksum: 26a1937ca032ec2a02386e3f86e99aae (MD5) Previous issue date: 2012-12-13 / Nenhuma / Os indicadores de desempenho têm um papel fundamental no gerenciamento das organizações em um ambiente cada vez mais competitivo e globalizado. Quando não há avaliação de desempenho, quando os resultados de uma organização não são medidos, eles também não podem ser gerenciados (GOLDRATT, 2002). Entretanto, a utilização de indicadores, ou mesmo a utilização de sistemas de indicadores como o Balanced Scorecard (BSC), também pode ser prejudicial à organização ao gerar resultados contrários àqueles almejados, caracterizando assim a disfunção de indicadores. Esta disfunção ocorre quando há predominância e ênfase em indicadores financeiros (disfunção temporal), quando há otimização local em detrimento ao ótimo global (disfunção por otimização local) e quando os indicadores geram ações indesejadas (disfunção comportamental). Neste contexto, esta dissertação, além de categorizar, através de uma revisão sistemática, os tipos de disfunção conforme mencionados acima, propõe uma ferramenta para identificação de indícios deste problema em sistemas de indicadores de diferentes organizações. A ferramenta contempla sete etapas de análise que percorrem os três tipos de disfunção e finaliza com a etapa de resumo dos resultados das análises. Para avaliação da ferramenta, esta é aplicada em uma empresa que utiliza o BSC caracterizando-se a pesquisa como um Design Research. / Performance indicators play a key role in managing organizations in an environment increasingly competitive and globalized. When there is no performance evaluation, when the results of an organization are not measured, they can not be managed (GOLDRATT, 2002). However, the use of indicators, or even the use of indicator systems as the Balanced Scorecard (BSC), can also be detrimental to the organization and produce results contrary to those desired, thus characterizing the dysfunction of indicators. This dysfunction occurs when there is predominance and emphasis on financial indicators (temporal dysfunction), when there is local optimization over the global optimization (dysfunction by local optimization) and when indicators generate unwanted actions (behavioral dysfunction). In this context, this thesis, in addition to categorize, through a systematic review, the types of dysfunction as mentioned above, propose a tool for identifying evidences of this problem in systems of indicators from different organizations. The tool comprises seven stages of analysis that cover all three types of dysfunction and ends with step summary of the analysis’ results. To evaluate the tool, it is applied in a company that uses the BSC characterized the research as a Design Research.

Bakgrund: Under 80- och 90-talet startade en debatt om den ekonomiska styrningen där styrning efter finansiella nyckeltal kritiserades. Att enbart styra ett företag efter finansiella nyckeltal ansågs inte enligt kritiker förbättra områden som kundnöjdhet, innovation, kvalitet, cykeltid samt motivation hos medarbetare. Balanserade styrkort används som ett redskap för planering och uppföljning. Ett styrkorts främsta syfte är att översätta strategiska mål och visioner till ett antal sammanhängande prestationsmått. Dessa mått delas in i olika perspektiv som vanligtvis är finansiella, kundfokuserade, processfokuserade och innovationsfokuserade. Majoriteten av de största bankerna som är verksamma i Sverige använder balanserade styrkort. I bankverksamhet är en av de viktigaste parametrarna kundservice, eftersom att banker är en form av tjänsteorganisationer. I och med en hårdnad konkurrens på bankmarknaden finns det höga krav på den interna styrningen för att banker ska kunna behålla sin befintliga kundstock och utöka den. Med detta som bakgrund är det intressant att se på hur de olika styrkorten skiljer sig mellan bankerna och om det går att utskilja typiska nyckeltal/mått och perspektiv som är specifika för bankbranschen. Syfte: Är att beskriva utformning och användning av balanserade styrkort i de största bankerna på den svenska marknaden samt att utveckla ett förslag på ett generellt styrkort för banker verksamma i Sverige. Metod: En kvalitativ metod med intervjuer har använts. Resultat & Slutsats: Balanserade styrkort används i planeringssyfte och som ett kommunikationsverktyg. De viktigaste perspektiven i bankernas balanserade styrkort är det finansiella perspektivet, kundperspektivet samt ett medarbetarperspektiv. / Background: Between 1980 and 1990 there was an ongoing debate about internal management in companies. Management solely based on financial indicators was criticized because it didn’t allow for improvements in customer satisfaction, innovation, product/service quality and more. The balanced scorecard can be used as a tool for planning and follow-up. The main purpose of the balanced scorecard is to translate an organizations strategic goal and vision to a set of performance measures. These measures are organized into different perspectives, these are usually a financial perspective, a customer focused perspective, an internal process perspective and an innovation perspective. The majority of the largest banks in Sweden use a balanced scorecard. One of the most important things for success in the banking industry is to have satisfied customers. The importance of customer satisfaction put pressure on the internal management as banks wants to keep their existing customer base and also expand it. Therefore it’s interesting to see if a typical balanced scorecard for Swedish banks exists. Aim: The aim for this study is to describe the design and usage of the balanced scorecard in the largest Swedish banks. Further we want to develop a typical scorecard for Swedish banks. Method: Qualitative methods with interviews have been applied. Results & Conclusion: The balanced scorecard is used as a planning tool, a tool for communication. The most important parts of the balanced scorecard in Swedish banking are the financial perspective, the customer perspective and the employee perspective.

Hur strategiarbete och processmätning bör gå till behandlas i befintliga teorier var för sig även om vikten av att sammankoppla dessa också beskrivs. Dock anses det saknas en enhetlig modell som förenar strategiarbete och processmätningar fullt ut och beskriver hur genomförandet praktiskt ska gå till. Med bakgrund i detta syftar examensarbetet Analytics for Management (AFM) till att utveckla en modell som beskriver hur mätetal (Key Performance Indicators, KPI:er) tas fram utifrån ett företags strategi och visualiseras på rätt sätt för att kunna beskriva enskilda processers kapacitet och förmåga. Detta resulterar i ett beslutsunderlag på ledningsnivå där strategiarbete och processmätning kopplas samman. Framtagandet av AFM-modellen inleddes med teoretiska studier inom ämnet vilket resulterade i en konceptuell modell. Därefter testades den konceptuella modellen genom fallstudier på tre företag med olika struktur och storlek. Genom att kombinera den konceptuella modellen med resultaten från fallstudierna färdigställdes sedan den slutgiltiga AFM-modellen. AFM-modellen består av tre faser där den första fasen involverar strategikonkretisering och målnedbrytning. Fasen innefattar att strategin bryts ner till strategiska mål och en strategikarta, formulering av kritiska framgångsfaktorer (KFF:er) och slutligen framtagning av taktiska mål. I den andra fasen sker KPI-framtagning genom att först generera preliminära KPI:er utifrån de taktiska målen och sedan kartlägga dem för att identifiera två typer av KPI:er. Dessa är utfallsmått (Key Performance Outcomes, KPO:er), som beskriver processprestandan och påverkansmått (Key Performance Drivers, KPD:er), som påverkar utfallen som KPO:er illustrerar. Genom att KPD:erna förbättras kan även KPO:erna förbättras och därför är det viktigt att styrning sker med hjälp av KPD:erna. Efter att KPI:er har kartlagts väljs vilka KPI:er som ska användas för mätning. I den sista fasen sker mätningsförberedelser genom att göra en datainsamlingsplan. Därefter sker mätningar och slutligen sammanställs mätdata för att visualisera KPI:erna på ett bra sätt. Hur KPI:er ska visualiseras beror på KPI-typ eftersom KPO:er och KPD:er ska användas för olika syften. KPO:erna ska visualiseras med enkla diagram i ett resultatkort som ledningen ska använda sig utav i ett första steg för att följa upp verksamheten. För att sedan finna orsaken till KPO:erna och kunna förbättra dem, ska ett styrkort användas. I styrkortet sammanställs KPD:erna med hjälp av styrdiagram, vilka visar variation över tid i processerna, för att tidigt upptäcka förändringar och därmed styra processer. AFM-modellen resulterar med hjälp av resultatkortet och styrkortet i ett beslutsunderlag där rätt KPI:er visualiseras på rätt sätt. Resultaten från fallstudieföretagen har visat att AFM-modellen har hög generaliserbarhet. Vidare kan AFM-modellen användas av olika typer av organisationer då strategiarbete och processmätning är aktuellt och viktigt för det dagliga arbetet oavsett bransch. Modellen ska genom beslutsunderlaget underlätta för organisationer att agera handlingskraftigt och arbeta mer proaktivt med hjälp av beslut baserat på data framtaget utifrån företagets strategi. AFM-modellen möjliggör därmed en enhetlig användning av mätetal i organisationen, där uppföljningsarbetet i hela verksamheten genomsyras av strategin. / In existing theory, strategic management and process measurements are commonly treated separately even though the importance of connecting them is also mentioned. However, a comprehensive model or theory that combines strategic management and process measurement fully and describes how the implementation should be done in practice has not been found in literature. Thereby, the aim of the thesis Analytics for Management (AFM) is to develop a model that describes how to develop the right Key Performance Indicators (KPIs) based on corporate strategy and visualize them correctly in order to describe process performance. This results in a decision-making tool that combines strategic management and process measurement to be used by management. The model was initially developed through theoretical studies that resulted in a conceptual model. Thereafter, the conceptual model was tested through case studies at three companies with different organizational structure and size. By combining the theories and the results from the field studies the AFM model was finalized. The AFM model consists of three phases, where the first phase involves strategy decomposition and goal formulation. This is done by a stepwise decomposition of the strategy through strategic objectives and a strategy map, formulation of critical success factors finally resulting in tactical objectives. In the second phase, KPIs are developed by generating preliminary KPIs based on the tactical goals and then mapping them. KPI mapping is used to distinguish between different types of KPIs resulting in identification of Key Performance Outcomes (KPO) that describe the process performance and Key Performance Drivers (KPD) affecting the outcome that the KPOs represent. The KPDs drive the results of the organization, and should therefore be used for monitoring and controlling the business. When the KPI mapping has been completed the KPIs that will be used for measurement are chosen. In the final phase, measurement preparations are done through a data collection plan. Thereafter measurements are performed and compiled in order to visualize KPIs correctly. As the KPOs and KPDs should be used for different purposes they should also be visualized differently. KPOs should be visualized through simple charts in a scorecard that the management should use as a first step for monitoring. Then, in order to find the cause of the KPOs and be able to improve them, a controlcard should be used. The KPDs are compiled in the controlcard through control charts, which show variation in processes, and enables early detection of changes and process control. The AFM model thereby, through the use of a scorecard and a controlcard, results in a decision-making tool where the right KPIs are visualized correctly. The results from the field studies and the different characteristics of the companies have proven a high level of generalizability of the model. Furthermore, the AFM model addresses highly important and pressing issues involving strategic management and process measurement, which all types of companies need to consider in daily operations. The AFM model aims to make it easier for organizations to act energetically and proactive through the decision-making tool. In conclusion, the AFM model enables a uniform use of metrics aligned with the strategy, in order to monitor and control process performance.

Grandes transformações sociais, concomitantemente ao crescimento da atividade industrial e seu consequente impacto no meio ambiente, fizeram com que a preservação ecológica se tornasse parte importante das estratégias organizacionais. Conceitualmente, o desenvolvimento sustentável das organizações busca o equilíbrio entre as variáveis econômica, social e ecológica. Deste modo, com o intuito de verificar se as práticas de proteção ambiental das empresas são recompensadas pelo mercado, este estudo teve o objetivo de analisar, por meio da utilização de técnicas de análise fatorial e de ferramentas computacionais, a existência de correlação entre o desempenho financeiro e o desempenho ambiental de uma amostra de empresas posicionadas entre as maiores organizações, em valor de mercado, listadas na Bolsa de Valores de São Paulo - Bovespa. Por meio da filtragem de informações, a amostra e o número de variáveis foram reduzidos, a fim de se obter um banco de dados sem informações faltantes, permitindo a aplicação das técnicas estatísticas com maior grau de confiabilidade. Considerando os indicadores analisados nos cruzamentos de fatores rotacionados realizados na presente pesquisa, os resultados obtidos revelam a independência entre os dois grupos de variáveis, concluindo que o desempenho ambiental das empresas não impacta sobre o desempenho financeiro das mesmas. / Great social changes, along with the growth of industrial activity and its consequent impact on the environment, caused the ecological preservation became an important part of organizational strategies. Conceptually, sustainable development of organizations seeks a balance between economic, social and ecological variables related to business operations. Thus, in order to verify if the environmental protection practices of companies are rewarded by the market, this study aims to analyze, through the use of means of factorial analysis and computational tools, the existence of a correlation between the financial performance and environmental performance of a sample of companies placed among the largest organizations in market value, listed on the São Paulo Stock Exchange - Bovespa. Through filtering of information, the sample and the number of variables were reduced in order to obtain a database without missing information, allowing the application of statistical techniques with higher degree of reliability. Whereas the indicators analyzed in the crosses of rotated factors performed in this study, the results show the independence between the two groups of variables, concluding that the environmental performance of companies has no impact on the financial performance of the same.

Circular business models can assist in reshaping and transitioning away from the current linear consumption pattern which can in turn allow us to achieve a circular economy. Businesses can change their operating model and consider a more sustainable alternative to their current production and consumption method. For businesses to assist in the transition of circular economy, the circular economy strategies can be integrated into their business models. Companies have already started to align goals and objectives to achieve this by measuring performance indicators. Key Performance Indicators (KPIs) are used to effectively communicate and set targets to be achieved within different levels of an organization. KPIs can be used to monitor the progress of different aspects of sustainability including environment, economic and social. Due to this reason, many industries are shifting towards a circular business model to ensure better resource utilization and sustainable operations. For companies to evaluate their progress towards their set targets and goals, performance measurement is crucial. In this study, relevant existing circular KPIs have been identified which can be implemented by the case companies to measure the performance of their supply chain and entire business model. The technical, environmental, and socio-economic dimensions are focused on this study while identifying the Key Performance Indicators. A systematic literature review was initially performed during this study. Data achieved from literature was then compared with empirical data. The empirical data is based on interviews and surveys conducted with the case companies which were later compiled to develop the suitable indicators. / Cirkulära affärsmodeller kan hjälpa till att omforma och övergå från det nuvarande linjära konsumtionsmönstret, vilket i sin tur kan göra det möjligt för oss att uppnå en cirkulär ekonomi. Företag kan ändra sin driftsmodell och överväga ett mer hållbart alternativ till sin nuvarande produktions- och konsumtionsmetod. För att företag ska bistå vid övergången till cirkulär ekonomi kan strategierna för cirkulär ekonomi integreras i deras affärsmodeller. Företag har redan börjat anpassa sina mål för att uppnå detta genom att mäta prestationsindikatorer. Key Performance Indicators (KPI) används för att effektivt kommunicera och sätta upp mål som ska uppnås inom olika nivåer i en organisation. KPIs kan användas för att övervaka utvecklingen av olika aspekter av hållbarhet, inklusive miljö, ekonomisk och social. Av denna anledning övergår många branscher mot en cirkulär affärsmodell för att säkerställa bättre resursutnyttjande och hållbara operationer. Prestandamätning är avgörande för att företag ska kunna utvärdera sina framsteg i förhållande till sina uppsatta mål. I denna studie har relevanta befintliga cirkulära KPIs identifierats som kan implementeras av fallstudieföretagen för att mäta prestanda för deras försörjningskedja och hela affärsmodellen. Fokus för denna studie är de tekniska, miljömässiga och socioekonomiska dimensionerna samtidigt som de viktigaste prestationsindikatorerna identifieras. En systematisk litteraturöversikt utfördes initialt under denna studie. Data erhållen från litteraturen jämfördes därefter med empiriska data. De empiriska uppgifterna är baserade på intervjuer och undersökningar som gjorts med fallstudiebolagen som senare sammanställdes för att utveckla lämpliga indikatorer.

This research investigates the environment and development issues of three stakeholders at multiple scales—global, national, regional, and local. Through the analysis of financial, social, and environmental metrics, the potential benefits and risks of each case study are estimated, and their implications are considered. In the first case study, the relationship of manufacturing and environmental performance is investigated. Over 700 facilities of a global manufacturer that produce 11 products on six continents were investigated to understand global variations and determinants of environmental performance. Water, energy, carbon dioxide emissions, and production data from these facilities were analyzed to assess environmental performance; the relationship of production composition at the individual firm and environmental performance were investigated. Location-independent environmental performance metrics were combined to provide both global and local measures of environmental performance. These models were extended to estimate future water use, energy use, and greenhouse gas emissions considering potential demand shifts. Natural resource depletion risks were investigated, and mitigation strategies related to vulnerabilities and exposure were discussed. The case study demonstrated how data from multiple facilities can be used to characterize the variability amongst facilities and to preview how changes in production may affect overall corporate environmental metrics. The developed framework adds a new approach to account for environmental performance and degradation as well as assess potential risk in locations where climate change may affect the availability of production resources (i.e., water and energy) and thus, is a tool for understanding risk and maintaining competitive advantage. The second case study was designed to address the issue of delivering affordable and sustainable energy. Energy pricing was evaluated by modeling individual energy consumption behaviors. This analysis simulated a heterogeneous set of residential households in both the urban and rural environments in order to understand demand shifts in the residential energy end-use sector due to the effects of electricity pricing. An agent-based model (ABM) was created to investigate the interactions of energy policy and individual household behaviors; the model incorporated empirical data on beliefs and perceptions of energy. The environmental beliefs, energy pricing grievances, and social networking dynamics were integrated into the ABM model structure. This model projected the aggregate residential sector electricity demand throughout the 30-year time period as well as distinguished the respective number of households who only use electricity, that use solely rely on indigenous fuels, and that incorporate both indigenous fuels and electricity. The model is one of the first characterizations of household electricity demand response and fuel transitions related to energy pricing at the individual household level, and is one of the first approaches to evaluating consumer grievance and rioting response to energy service delivery. The model framework is suggested as an innovative tool for energy policy analysis and can easily be revised to assist policy makers in other developing countries. In the final case study, a framework was developed for a broad cost-benefit and greenhouse gas evaluation of transit systems and their associated developments. A case study was developed of the Atlanta BeltLine. The net greenhouse gas emissions from the BeltLine light rail system will depend on the energy efficiency of the streetcars themselves, the greenhouse gas emissions from the electricity used to power the streetcars, the extent to which people use the BeltLine instead of driving personal vehicles, and the efficiency of their vehicles. The effects of ridership, residential densities, and housing mix on environmental performance were investigated and were used to estimate the overall system efficacy. The range of the net present value of this system was estimated considering health, congestion, per capita greenhouse gas emissions, and societal costs and benefits on a time-varying scale as well as considering the construction and operational costs. The 95% confidence interval was found with a range bounded by a potential loss of $860 million and a benefit of $2.3 billion; the mean net present value was $610 million. It is estimated that the system will generate a savings of $220 per ton of emitted CO2 with a 95% confidence interval bounded by a potential social cost of $86 cost per ton CO2 and a savings of $595 per ton CO2.

In this paper, we present the ban on progressive depreciation of housing associations in connection with the change to K-regulatory frameworks. Bokföringsnämnden (2014) stated that progressive depreciation was no longer allowed, and this study explores what kind of implications it had for the housing associations' income statements. Additional problems have been addressed by examining what effects it could have on the perception of that accounting must be based on giving a fair view (Artsberg, 2005), and whether stakeholders can access and interpret this financial information (Burks, 2015). Based on theories that consider that a similar framework is not appropriate for housing associations and non-profit organizations, as for profit driven companies, we have used this criticism on the matter (Burks, 2014; Torres and Pina, 2003). We have also taken into consideration why Bokföringsnämnden decided to prohibit the depreciation method. The empirical study focuses on examining twenty newly constructed housing associations annual reports from 2012 to 2014 to see whether they have had to change their depreciation method, and if this in turn has had an influence on their results, and if this has led to changes in their annual report. The end result of this study is based on a quantitative research which shows that a change has occurred in housing associations' income statements. 95 percent of the sample reported a loss in 2014, while in 2012 only 5 percent showed negative results. In a combined analysis of the use of literature and empirical data, there are clear indications that there is a requirement for new regulatory alternative templates for housing associations to report financial information if they are to present a fair view and enable comparison between associations.