Characteristics such as speed of reaction, order accuracy, operational flexibility and sustained quality have become fundamental in successful business today. The success of aligning a supply chain to attain these characteristics depends largely on the use of efficient communication and information technology. Communication between supply chain members requires that relevant information is transferred from its point of inception to the next point(s) of use. The transfer of information entails an efficient flow of information between systems, between systems and humans and between humans, which is directly associated with the effective interoperability between the various entities handling the relevant information. Accordingly, the realisation of interoperability will mean a faster information flow and, thus, an effective decision-making process. This research, therefore, will propose indicators and metrics for the assessment of the information flow efficiency of a business and, in particular, of a supply chain, examine the existing techniques of information flow measurement, and identify inherent weaknesses. New information flow efficiency metrics are developed and categorised into different indicators, which are based on the quality of the information as it is applied in finance, information technology and the principles of business performance measurements. This research will illustrate that these quality characteristics drive an effective and efficient information flow which, in turn, enables them to be used both as indicators and as associated metrics of information flow efficiency. Explorative analysis and statistical cluster analysis identified the most important indicators and associated metrics based on the results of a survey instrument designed specifically for this purpose. Scales were developed to facilitate the numeric assessment of the metrics and indicators. In order to prove the ability of the new indicators and associated metrics to differentiate between different levels of information flow efficiency, the new metrics were applied in sample organisations and the responses evaluated. This research lays an important foundation in terms of the ability to assess information flow efficiency which is, in turn, necessary in order to gain a better understanding of the performance of supply chains in a time where real-time information flow and electronic integration are becoming strategic business success factors. / Business Management / D. Com. (Business Management)

Apresenta um levantamento abrangente de novas considerações sobre Sistemas de Medição de Desempenho (SMD) e o novo panorama ambiental que envolve as empresas e impacta suas formas de avaliação de desempenho. Compila, a partir desses estudos, os principais requisitos de SMDs em uma tabela e propõe um modelo conceitual para sistema de medição de desempenho. Identifica, também, um sistema computacional para suportar o processo de gestão estratégica de desempenho em empresas. Analisa a satisfação desse sistema computacional estudado em relação aos principais requisitos levantados e compilados. As análises em relação a essa satisfação são feitas segundo a percepção do autor desse trabalho, treinado nesta ferramenta, e de profissionais de empresas que utilizam o sistema avaliado. A percepção desses profissionais é obtida por meio da realização de entrevistas em uma pesquisa de campo, guiadas por um questionário. / It presents a wide literature survey on rising considerations about Performance Measurement Systems (PMS) and the modern environmental which surrounds the companies and impacts their performance evaluation system. It compiles from this survey the main PMS requirements in a table and it suggests a conceptual model for performance measurement system. It identifies, too, a commercial computer-based system in order to support strategic performance measurement management. It also analyzes how the PMS requirements are satisfied by the computer-based system, based on the author perception, who was trained at this tool, and on the perception of customers of this system. The assessment of these customer\'s perceptions were made in site through questionnaire based interviews.

<p><strong>Bakgrund: </strong>Under 1900-talet skedde flera teknologiska framsteg och Relevance Lost-debatten förändrade synen på den traditionella ekonomistyrningen. De två målstyrningssystemen, det balanserade styrkortet och Hoshin Kanri, anses delvis besvara kritiken samt möjliggöra för företag att implementera sina strategier. Begreppet målkongruens beskrivs på olika sätt av olika författare, varför begreppet är intressant att undersöka samt hur målkongruens kan uppnås i företags planeringsprocesser.</p><p><strong>Syfte:</strong> Syftet med denna uppsats är att beskriva planeringsprocessen i målstyrningssystem samt att förklara hur målkongruens uppnås. Vidare är syftet att precisera begreppet målkongruens samt formulera en metod för att stärka målkongruens.</p><p><strong>Metod:</strong> För att uppnå uppsatsens syfte har två fallstudier gjorts med två företag som arbetat med att implementera och utveckla arbetet med ett balanserat styrkort och Hoshin Kanri. Tre intervjuer har genomförts på respektive företag med personer med god insyn i och erfarenhet av arbetet med målstyrningssystemen det balanserade styrkortet och Hoshin Kanri.</p><p><strong>Resultat:</strong> De båda målstyrningssystemen är mycket lika. Hoshin Kanri har dock ett starkt fokus på förbättrad marknadsposition och aktiviteter, medan det balanserade styrkortet har fokus på balans mellan finansiella och icke-finansiella mått. En frekvent horisontell och vertikal måldialog främjar en stärkt målkongruens. Målkongruens är inget statiskt tillstånd som antingen uppnås eller ej, utan snarare en skala varför benämningen grad av målkongruens bör användas. Det finns två sidor av begreppet målkongruens; en avser individens beteende målkongruens ska kunna uppnås och en sida avser de kausala samband som finns mellan mål och delmål. För att stärka de båda sidorna av målkongruens bör ett antal kriterier tas hänsyn till, vars effektivitet löpande bör granskas.</p> / <p><strong>Background:</strong> Several technological inventions occurred in the 20th century and the criticism from the Relevance Lost debate changed the perspective of traditional management control. The two performance measurement systems, the Balanced Scorecard and Hoshin Kanri are tools to implement corporate strategies. The concept goal congruence is described heterogeneously by different authors. Thus it is interesting to examine how goal congruence can be reached in a company’s planning process.</p><p><strong>Purpose:</strong> The purpose of this study is to describe the planning process in performance measurement systems and explain how goal congruence can be reached. Moreover, the purpose is to discuss and describe the concept goal congruence and to develop a method of how to strengthen goal congruence.</p><p><strong>Methodology:</strong> To answer the purpose of this study, two case studies have been conducted with companies that have implemented and actively worked with the Balanced Scorecard and Hoshin Kanri. At each company, three interviews were held with respondents who had significant knowledge and experience of the systems respectively.</p><p><strong>Conclusion:</strong> The performance measurement systems the Balanced Scorecard and Hoshin Kanri are indeed homogeneous. Yet, the Balanced Scorecard puts significant emphasis on reaching a balance between financial and non-financial measures with its four perspectives. Hoshin Kanri on the contrary focuses on activities and to reach a prominent position in the market. Vertical and horizontal communication enables the systems to strengthen goal congruence. Goal congruence is not a definite state but rather a scale on which goal congruence gradually can be strengthened. The concept goal congruence is twofold; it concerns the individual’s behavior and the causality when determining goals and sub-goals. In order to strengthen both sides of goal congruence a number of criteria must be fulfilled and their effectiveness needs to be continuously revised.</p>

Bakgrund: Under 1900-talet skedde flera teknologiska framsteg och Relevance Lost-debatten förändrade synen på den traditionella ekonomistyrningen. De två målstyrningssystemen, det balanserade styrkortet och Hoshin Kanri, anses delvis besvara kritiken samt möjliggöra för företag att implementera sina strategier. Begreppet målkongruens beskrivs på olika sätt av olika författare, varför begreppet är intressant att undersöka samt hur målkongruens kan uppnås i företags planeringsprocesser. Syfte: Syftet med denna uppsats är att beskriva planeringsprocessen i målstyrningssystem samt att förklara hur målkongruens uppnås. Vidare är syftet att precisera begreppet målkongruens samt formulera en metod för att stärka målkongruens. Metod: För att uppnå uppsatsens syfte har två fallstudier gjorts med två företag som arbetat med att implementera och utveckla arbetet med ett balanserat styrkort och Hoshin Kanri. Tre intervjuer har genomförts på respektive företag med personer med god insyn i och erfarenhet av arbetet med målstyrningssystemen det balanserade styrkortet och Hoshin Kanri. Resultat: De båda målstyrningssystemen är mycket lika. Hoshin Kanri har dock ett starkt fokus på förbättrad marknadsposition och aktiviteter, medan det balanserade styrkortet har fokus på balans mellan finansiella och icke-finansiella mått. En frekvent horisontell och vertikal måldialog främjar en stärkt målkongruens. Målkongruens är inget statiskt tillstånd som antingen uppnås eller ej, utan snarare en skala varför benämningen grad av målkongruens bör användas. Det finns två sidor av begreppet målkongruens; en avser individens beteende målkongruens ska kunna uppnås och en sida avser de kausala samband som finns mellan mål och delmål. För att stärka de båda sidorna av målkongruens bör ett antal kriterier tas hänsyn till, vars effektivitet löpande bör granskas. / Background: Several technological inventions occurred in the 20th century and the criticism from the Relevance Lost debate changed the perspective of traditional management control. The two performance measurement systems, the Balanced Scorecard and Hoshin Kanri are tools to implement corporate strategies. The concept goal congruence is described heterogeneously by different authors. Thus it is interesting to examine how goal congruence can be reached in a company’s planning process. Purpose: The purpose of this study is to describe the planning process in performance measurement systems and explain how goal congruence can be reached. Moreover, the purpose is to discuss and describe the concept goal congruence and to develop a method of how to strengthen goal congruence. Methodology: To answer the purpose of this study, two case studies have been conducted with companies that have implemented and actively worked with the Balanced Scorecard and Hoshin Kanri. At each company, three interviews were held with respondents who had significant knowledge and experience of the systems respectively. Conclusion: The performance measurement systems the Balanced Scorecard and Hoshin Kanri are indeed homogeneous. Yet, the Balanced Scorecard puts significant emphasis on reaching a balance between financial and non-financial measures with its four perspectives. Hoshin Kanri on the contrary focuses on activities and to reach a prominent position in the market. Vertical and horizontal communication enables the systems to strengthen goal congruence. Goal congruence is not a definite state but rather a scale on which goal congruence gradually can be strengthened. The concept goal congruence is twofold; it concerns the individual’s behavior and the causality when determining goals and sub-goals. In order to strengthen both sides of goal congruence a number of criteria must be fulfilled and their effectiveness needs to be continuously revised.

Performance Measurement is necessary in order to support the implementation of a Continuous Improvement approach within a company. Performance Measurement has been a subject of increasing interest for researchers and practitioners. The questions addressed in the literature especially evolved from “what” to measure to “how” to measure. The present thesis follows this evolution by exploring how companies can successfully implement Performance Measurement. The thesis follows a parallel research design including a literature review and a case study. From one side, a literature review aims at explaining the main theories behind Performance Measurement, such as the concept of Performance Measurement System, as well as giving some recommendation for its implementation. On the other side, an empirical case study, conducted in a construction industry company, presents a practical implementation of Performance Measurement including some of the indicators dashboards built in several factories and departments of the company. The results of this case study are also supported by several interviews conducted at different steps of the implementation with the different actors involved. Then a theoretical verification is conducted by comparing the theory from the literature review with the empirical results from the case study. It especially allows to verify some recommendations as well as to identify a few gaps. The results of this study can be seen as a set of verified recommendations in order to successfully implement Performance Measurement within a company. These recommendations come from the comparison between theory and practice and they are divided in three main parts: the Key Performance Indicators identification, the Performance Measurement System design, and the practical implementation of Performance Measurement. Regarding this last part, five key success factors (e.g. perceived benefits of performance measurement, top management commitment) and five barriers (e.g. time and effort required, human behaviour) have been verified. Moreover, some Performance Measurement issues are discussed, such as the reduction of the complexity, the potential gaps between local approaches and global consistency, as well as the concept of organisational learning. Finally, the thesis identifies three kinds of trade-offs (e.g. accuracy of the data and cost of collection) that need to be considered when implementing Performance Measurement.

Characteristics such as speed of reaction, order accuracy, operational flexibility and sustained quality have become fundamental in successful business today. The success of aligning a supply chain to attain these characteristics depends largely on the use of efficient communication and information technology. Communication between supply chain members requires that relevant information is transferred from its point of inception to the next point(s) of use. The transfer of information entails an efficient flow of information between systems, between systems and humans and between humans, which is directly associated with the effective interoperability between the various entities handling the relevant information. Accordingly, the realisation of interoperability will mean a faster information flow and, thus, an effective decision-making process. This research, therefore, will propose indicators and metrics for the assessment of the information flow efficiency of a business and, in particular, of a supply chain, examine the existing techniques of information flow measurement, and identify inherent weaknesses. New information flow efficiency metrics are developed and categorised into different indicators, which are based on the quality of the information as it is applied in finance, information technology and the principles of business performance measurements. This research will illustrate that these quality characteristics drive an effective and efficient information flow which, in turn, enables them to be used both as indicators and as associated metrics of information flow efficiency. Explorative analysis and statistical cluster analysis identified the most important indicators and associated metrics based on the results of a survey instrument designed specifically for this purpose. Scales were developed to facilitate the numeric assessment of the metrics and indicators. In order to prove the ability of the new indicators and associated metrics to differentiate between different levels of information flow efficiency, the new metrics were applied in sample organisations and the responses evaluated. This research lays an important foundation in terms of the ability to assess information flow efficiency which is, in turn, necessary in order to gain a better understanding of the performance of supply chains in a time where real-time information flow and electronic integration are becoming strategic business success factors. / Business Management / D. Com. (Business Management)

Legislative pressures are being brought to bear on South African employers to demonstrate that occupational assessment is scientifically valid and culture-fair. The development of valid and reliable performance-based assessment tools will enable employers to meet these requirements. The general aim of this research was to validate a performance-based assessment battery for the placement of sales representatives. A literature survey examined alternative assessment measures and methods of performance measurement, leading to the conclusion that the combination of the work sample as a predictor measure and the managerial rating of performance as a criterion measure offer a practical and cost-effective assessment process to the sales manager. The empirical study involved 54 sales persons working for the Commercial division of an oil marketing company, selling products and services to the commercial and industrial market. By means of the empirical study, a significant correlation was found between performance of sales representatives in terms of the performance-based assessment battery for the entry level of the career ladder and their behaviour in the field as measured by the managerial performance rating instrument. The limitations of the sample, however, prevent the results from being generalised to other organisations. / Industrial and Organisational Psychology / M.A. (Industrial Psychology)

Made available in DSpace on 2016-06-02T19:50:06Z (GMT). No. of bitstreams: 1 2144.pdf: 3828622 bytes, checksum: 694c16ada15850620fadec0c6e2f58c6 (MD5) Previous issue date: 2008-06-30 / Currently the civil construction sector in under several internal and external pressures, including financing crisis, lack of new public constructions and increasing quality requirements demanded by the client. This environment leaded the companies of this sector to search for new solutions by adopting new organizational and production management practices. Within the alternatives, the Lean Construction, a derivation from the Lean Production, appeared as a way to manage civil construction productivity by reducing the activities that do not add value, by increasing flexibility and by increasing the transparency of the process. This new form of organizing the production brings new concepts that require new forms to measure the performance. In this context, this thesis aims to empirically investigate, applying a qualitative approach and multiple case study, how the companies which implemented the Lean Construction are using the performance measures within this form of production organization and administration. The field research was carried through four civil construction companies which applied Lean Construction principles. The empirical evidences showed that the studied companies had not incorporated all Lean Construction principles, with some of those only starting to be assimilated. Nevertheless, these companies had to modify their performance measures, mainly by creating pointers that evaluated this new form to manage the production. This theses brings a contribution to the civil construction sector by analysing the current use level of Lean Construction principles and by indicating the needed changes on how performance pointers are measured to incorporate this new management way. / A construção civil tem sofrido pressões internas e externas como crise financeira, escassez de obras públicas e aumento da importância da qualidade requerida pelo cliente. Esta conjuntura fez com que as empresas do setor buscassem soluções por meio da adoção de novas práticas de organização e gestão da produção. Dentre as várias alternativas, surgiu a Construção Enxuta (tradução livre de Lean Construction), uma derivação da Lean Production, que se apresenta como uma forma de gerir a produção na construção civil de maneira a reduzir as atividades que não agregam valor, aumentar a flexibilidade e fornecer a transparência do processo. Essa nova forma de organização da produção traz no seu bojo novos conceitos que requerem novas formas de medir o desempenho. Neste sentido, o objetivo deste trabalho foi verificar de forma empírica, numa abordagem qualitativa, por meio de estudos de caso, como as empresas estão adotando a Construção Enxuta, principalmente no que se refere à utilização de indicadores de desempenho para os processos construtivos nesta nova forma de organização e administração da produção. A pesquisa de campo foi realizada em quatro empresas da construção civil que trabalham com os princípios da Construção Enxuta. As evidências empíricas mostraram que as empresas não praticam na totalidade os princípios da Construção Enxuta, sendo alguns destes princípios tratados de forma incipiente e, com sua implantação, as empresas tiveram que adequar seu Sistema de Medição de Desempenho como forma de melhor atender essa nova realidade. Assim, esta tese contribui para o maior aprofundamento desta questão no setor da construção civil na medida em que se analisa o nível de adequação destas empresas aos princípios da Construção Enxuta e indica as mudanças na forma de medição de desempenho nesta nova forma de gestão.

Made available in DSpace on 2016-06-02T19:50:15Z (GMT). No. of bitstreams: 1 4208.pdf: 856652 bytes, checksum: 60ff880800de5b9b2dbedcdc9a794bdd (MD5) Previous issue date: 2012-02-06 / ABSTRACT Supply chains are becoming increasingly important for companies to survive in today's competitive market. Theories and methods that contributing to the improvement of its management are important elements for research and development in the field of Industrial Engineering. Considering the performance measurement systems as one of these elements, this thesis aims to propose an adequacy model of performance measurement systems and its maturity to the maturity levels of supply chain management due to the lack of a study that shows the relationship between these two elements. For this were studied the performance measurement systems and its maturity as well as the maturity models for supply chain management enabling to build a theoretical model of relationship between these two elements. Using the multiple case method applied on three different analyze units it was possible to analyze the theoretical model purposed. As the main results of this research, in most of cases, was identified the existence of a relationship between the maturity of performance measurement system and maturity of supply chain management, although not always all elements of maturity of these two elements are in the same level of development. As contribution, this model aims to present a new approach to the theory of the performance measurement systems in the supply chain management, as well as, to provide to the practitioners the correct alignment between the maturity of supply chain management and maturity of performance measurement systems. / As cadeias de suprimentos são cada vez mais importantes para a sobrevivência das empresas no mercado competitivo atual. Teorias e métodos que contribuam para a melhoria de sua gestão são elementos importantes para a pesquisa e o desenvolvimento na área da Engenharia de Produção. Considerando os sistemas de medição de desempenho como um desses elementos, esta tese tem por objetivo propor um modelo de adequação dos sistemas de medição de desempenho e sua maturidade aos níveis de maturidade da gestão da cadeia de suprimentos, diante da ausência de um estudo que apresente a relação entre estes dois elementos. Para isso, foram estudados os sistemas de medição de desempenho e sua maturidade, como também, os modelos de maturidade para a gestão da cadeia de suprimentos, permitindo, desta forma, construir um modelo teórico de relação entre estes dois elementos. Utilizando-se do método de pesquisa de estudo de múltiplos casos aplicados em três diferentes unidades de analise foi possível analisar o modelo teórico proposto. Como principais resultados desta pesquisa, na maioria dos casos, foi identificada a existência de uma relação entre a maturidade do sistema de medição de desempenho e a maturidade da gestão da cadeia de suprimentos, embora nem sempre todas as dimensões da maturidade destes dois elementos encontram-se em um mesmo nível de desenvolvimento. Como contribuição, este modelo busca apresentar uma abordagem inédita para a teoria dos sistemas de medição de desempenho no âmbito da gestão da cadeia de suprimentos, como também, proporcionar aos praticantes o correto alinhamento entre a maturidade da gestão da cadeia de suprimentos e a maturidade dos sistemas de medição de desempenho.

Made available in DSpace on 2016-06-02T19:51:46Z (GMT). No. of bitstreams: 1 3310.pdf: 3654714 bytes, checksum: 8f5412389b554170e561ec7fca521015 (MD5) Previous issue date: 2010-10-07 / This work assumes that to effectively manage business activities, a form of control and monitoring is necessary, whether by means of indicators, or in a more advanced situation, by means of a performance measurement process that is suitable to the company s reality. Thus, the objective of this study is to establish guidelines for develop a performance measurement system, capable of assisting the peculiarities and organizational needs of control and strategies for companies in the wood sector in the city of Sinop, in Mato Grosso, Brazil. Companies currently face several challenges, because they need to thrive in a highly competitive environment, concomitantly meeting the needs and expectations of multiple stakeholders. This paper addresses the importance of environmental and social variables, which are currently increasing and whose reflexes on the organization are no longer latent but obvious. The method used to achieve the goals was the multiple case study with a qualitative approach, which enabled to identify the companies selected, and from this reality, to establish guidelines for develop a performance measurement system for two scenarios, was first proposed for the method of Rouse e Putterill (2003) for companies without an adequate infrastructure to measure performance. The second applies the Performance Prism framework by Neely et al. (2002) for companies with more suitable infrastructure for the development of a system performance measurement more robust. In all the companies of the scenario, social and environmental issues can be included, hence representing the reality under study in a clearer manner. The contribution the academy is conducted to compare the characteristics of performance measurement and management infrastructure, already contributing to the logging companies was made to suggest ways to control and evaluation of activities that respect the maturity of the management and peculiarities of each. / Este trabalho parte da premissa que, para efetivamente haver gerenciamento das atividades do negócio, é necessária uma forma de controle e acompanhamento, seja por meio de indicadores ou, numa situação mais avançada, um sistema de medição de desempenho adequado à realidade da empresa. Assim, tem-se como objetivo estabelecer diretrizes para o desenvolvimento de um sistema de medição de desempenho, capaz de atender às peculiaridades e necessidades organizacionais de controle e estratégias das empresas do setor madeireiro na cidade de Sinop, no estado do Mato Grosso. Atualmente, há vários desafios para essas empresas, pois, num ambiente altamente competitivo, precisam prosperar, atendendo de forma concomitante, aos anseios dos mais diversos stakeholders. Este trabalho tem a preocupação de retratar a importância das variáveis ambientais e sociais que aumentam gradativamente e cujos reflexos na organização deixam de ser latentes e passam a ser evidentes. O método utilizado para atingir os objetivos foi o estudo de caso múltiplo com abordagem qualitativa, que permitiu conhecer as empresas selecionadas, para, a partir desta realidade, estabelecer as diretrizes para o desenvolvimento de formas de medição de desempenho para dois cenários: para o primeiro foi proposto o método de Rouse e Putterill (2003) para empresas sem uma infraestrutura adequada à medição de desempenho; para o segundo foi proposto o Performance Prism de Neely et al. (2002) para empresas com infraestrutura mais apropriada, sendo possível o desenvolvimento de um sistema de medição de desempenho mais robusto. Em ambos, a questão social e ambiental pode ser incluída, retratando melhor a realidade em estudo. A contribuição à academia é realizada ao relacionar as diretrizes características da medição de desempenho e a infraestrutura de gestão. Já a contribuição para as empresas madeireiras foi efetuada ao sugerir formas de controle e avaliação das atividades que respeitem a maturidade e peculiaridades da gestão de cada uma.