This thesis represents the first empirical investigation of the impact of strategic planning on budgetary and resources allocation processes within higher educational institutions (HEI) in the United Arab Emirates (UAE). It has been shown in the accounting literature that, there is a need for studies to assess the links between university strategies and the budgeting and budgetary control processes of those institutions. Such studies of the strategy-budget connection have been called for by a number of accounting scholars in order to learn more about how HEI can better manage and meet their learning and teaching objectives. In addition achieving these plans and programmes has become more complex in what worldwide is an increasingly resource constrained environment. This thesis develops these issues by adding to the literature in a country not previously studied in this context. The study has constructed a theoretical model, which develops certain significant connections between personal and organisational characteristics, university strategies, the budgeting and control processes, and finally the centralisation of financial and administrative decisions within HEI in the UAE. The research model has several further connections particularly between the strategic planning and budgetary processes. In examining the model the researcher has developed new measures derived from the relevant literature for factors in the strategic planning process, the budgeting and budgetary control process and the centralised nature of management decision making in the institutions being investigated. The reliability and validity of these measures were examined by using several statistical techniques through both pilot and comprehensive field studies. In addition, the study approached five universities and two technical colleges within UAE. The sample included a hundred and fifteen subjects represent senior academic, managerial, and financial staff within UAE institutions. Finally, senior members of Ministries of Finance and the HEI themselves were interviewed in order to objectively assess the impact of these issues on the challenges facing these universities and colleges in meeting their objectives. The present study has found significant linkages between strategic planning and the budgetary and control processes that support the model of this thesis and highlight the actual problems created by any missing link in the strategy-budget connection. This is in addition to discovering other problems associated with the whole planning and budgetary processes within UAE HEI. The thesis found more limited support to the interrelationships between personal and organisational characteristics and, the budgeting and control processes. This is due to the structural and institutional nature of the phenomenon under investigation. Finally this thesis has drawn certain conclusions and recommendations thought necessary to improve the situation discovered.

O trabalho visou à aplicação do uso da ferramenta de gestão Balanced Scorecard (BSC) na Rede Escola de Governo da Fundação para o Desenvolvimento de Recursos Humanos, e os resultados obtidos a partir desta situação. A Rede Escola de Governo surge como uma forma inédita no âmbito de rede de conhecimento, sendo importante avaliar se seus resultados se refletem positivamente no campo educacional e de gestão. A primeira parte relata a ferramenta Balanced Scorecard como solução de resultados para o planejamento estratégico de organizações. A segunda parte foca a teoria do planejamento estratégico e o BSC em sua essência. A terceira parte relata o estudo de caso com a metodologia utilizada e os resultados da aplicação do BSC na Rede Escola de Governo.Os resultados na maior parte são válidos, por consequência de que em suas perspectivas financeira, sociedade, processos internos e aprendizado e crescimento, atingiram em seus objetivos estratégicos a meta de 100%. As metas que obtiveram resultados em 100% foram: extensões, oficinas, seminários e eventos, especialização, ensino a distância, cursos finalizados e publicações. Apenas as metas cursos, com 84,44%, e contratação, com 75%, não foram válidas. O Balanced Scorecard, objeto de estudo deste, mostra-se, assim; como uma alternativa de ferramenta de gestão eficaz, mensurando resultados de desempenho, tornando possível a realização da aplicação do processo operacional da estratégia, ponto falho na maioria dos planejamentos estratégicos. / The work aimed at the application of the use of the Balanced Scorecard management system (BSC) in the Foundation Government School Network for Human Resource Development, and the results from this situation. The Government School Network emerges as a novel form of knowledge within the network, it is important to assess whether their results positively reflect in education and management. The first part tells the Balanced Scorecard tool as a result of solution to the strategic planning of organizations. The second part focuses on the theory of strategic planning and the BSC in its essence. The third part reports the case study with the methodology used and the BSC application results in the School Network Governo.Os results are mostly valid, therefore that in their financial perspectives, society, internal processes and learning and growth They reached in its strategic objectives the goal of 100%. The goals we have obtained results in 100% were extensions, workshops, seminars and events, expertise, distance learning, completed courses and publications. Only courses goals, with 84.44%, and hiring, with 75%, were not valid. The Balanced Scorecard, subject matter of this shows up as well; as an alternative to effective management tool, measuring performance results, making it possible to carry out the implementation of the operational process of the strategy, flawed point in most strategic planning.

O trabalho visou à aplicação do uso da ferramenta de gestão Balanced Scorecard (BSC) na Rede Escola de Governo da Fundação para o Desenvolvimento de Recursos Humanos, e os resultados obtidos a partir desta situação. A Rede Escola de Governo surge como uma forma inédita no âmbito de rede de conhecimento, sendo importante avaliar se seus resultados se refletem positivamente no campo educacional e de gestão. A primeira parte relata a ferramenta Balanced Scorecard como solução de resultados para o planejamento estratégico de organizações. A segunda parte foca a teoria do planejamento estratégico e o BSC em sua essência. A terceira parte relata o estudo de caso com a metodologia utilizada e os resultados da aplicação do BSC na Rede Escola de Governo.Os resultados na maior parte são válidos, por consequência de que em suas perspectivas financeira, sociedade, processos internos e aprendizado e crescimento, atingiram em seus objetivos estratégicos a meta de 100%. As metas que obtiveram resultados em 100% foram: extensões, oficinas, seminários e eventos, especialização, ensino a distância, cursos finalizados e publicações. Apenas as metas cursos, com 84,44%, e contratação, com 75%, não foram válidas. O Balanced Scorecard, objeto de estudo deste, mostra-se, assim; como uma alternativa de ferramenta de gestão eficaz, mensurando resultados de desempenho, tornando possível a realização da aplicação do processo operacional da estratégia, ponto falho na maioria dos planejamentos estratégicos. / The work aimed at the application of the use of the Balanced Scorecard management system (BSC) in the Foundation Government School Network for Human Resource Development, and the results from this situation. The Government School Network emerges as a novel form of knowledge within the network, it is important to assess whether their results positively reflect in education and management. The first part tells the Balanced Scorecard tool as a result of solution to the strategic planning of organizations. The second part focuses on the theory of strategic planning and the BSC in its essence. The third part reports the case study with the methodology used and the BSC application results in the School Network Governo.Os results are mostly valid, therefore that in their financial perspectives, society, internal processes and learning and growth They reached in its strategic objectives the goal of 100%. The goals we have obtained results in 100% were extensions, workshops, seminars and events, expertise, distance learning, completed courses and publications. Only courses goals, with 84.44%, and hiring, with 75%, were not valid. The Balanced Scorecard, subject matter of this shows up as well; as an alternative to effective management tool, measuring performance results, making it possible to carry out the implementation of the operational process of the strategy, flawed point in most strategic planning.

O trabalho visou à aplicação do uso da ferramenta de gestão Balanced Scorecard (BSC) na Rede Escola de Governo da Fundação para o Desenvolvimento de Recursos Humanos, e os resultados obtidos a partir desta situação. A Rede Escola de Governo surge como uma forma inédita no âmbito de rede de conhecimento, sendo importante avaliar se seus resultados se refletem positivamente no campo educacional e de gestão. A primeira parte relata a ferramenta Balanced Scorecard como solução de resultados para o planejamento estratégico de organizações. A segunda parte foca a teoria do planejamento estratégico e o BSC em sua essência. A terceira parte relata o estudo de caso com a metodologia utilizada e os resultados da aplicação do BSC na Rede Escola de Governo.Os resultados na maior parte são válidos, por consequência de que em suas perspectivas financeira, sociedade, processos internos e aprendizado e crescimento, atingiram em seus objetivos estratégicos a meta de 100%. As metas que obtiveram resultados em 100% foram: extensões, oficinas, seminários e eventos, especialização, ensino a distância, cursos finalizados e publicações. Apenas as metas cursos, com 84,44%, e contratação, com 75%, não foram válidas. O Balanced Scorecard, objeto de estudo deste, mostra-se, assim; como uma alternativa de ferramenta de gestão eficaz, mensurando resultados de desempenho, tornando possível a realização da aplicação do processo operacional da estratégia, ponto falho na maioria dos planejamentos estratégicos. / The work aimed at the application of the use of the Balanced Scorecard management system (BSC) in the Foundation Government School Network for Human Resource Development, and the results from this situation. The Government School Network emerges as a novel form of knowledge within the network, it is important to assess whether their results positively reflect in education and management. The first part tells the Balanced Scorecard tool as a result of solution to the strategic planning of organizations. The second part focuses on the theory of strategic planning and the BSC in its essence. The third part reports the case study with the methodology used and the BSC application results in the School Network Governo.Os results are mostly valid, therefore that in their financial perspectives, society, internal processes and learning and growth They reached in its strategic objectives the goal of 100%. The goals we have obtained results in 100% were extensions, workshops, seminars and events, expertise, distance learning, completed courses and publications. Only courses goals, with 84.44%, and hiring, with 75%, were not valid. The Balanced Scorecard, subject matter of this shows up as well; as an alternative to effective management tool, measuring performance results, making it possible to carry out the implementation of the operational process of the strategy, flawed point in most strategic planning.

M.Com. / The study was conducted with the primary purpose of developing, within the framework of business management, with specific reference to strategic management, a management approach for combl-taxi facilities. Currently no formal approach for the efficient management and operation of combi-taxi facilities exists. The management and operation of combi-taxi facilities occurs on an ad hoc basis, is fragmented and restricted to only a few functions that are executed. Existing combi-taxi facilities are, however, a management and financial burden for the owner (traditionally a local authority) and gave reason to the physical deterioration' of the infrastructure and poor or insufficient management and operation thereof. The quality of combi-taxi services are dependent on the standard of combi-taxi facilities and related activities. In this study a systems approach was followed for the development of a holistic approach for the management and operation of combi-taxi facilities. The objectives of this management approach from a business perspective are the creation of self supporting combi-taxi facilities that are efficiently managed and operated, as well as an effective management structure with a healthy income base. Management, as the nucleus of the successful functioning of combi-taxi facilities in the context of this study, is regarded as the planning of and the organizing, leading and control of persons in the business which are responsible for the operation of the combi-taxifacility through the execution of activities and tasks within the relevant business functions, to ensure the optimal utilisation of scarce resources and the achievement of goals.

The overall objective of this study was to study Corporate Performance Management (CPM) with specific reference to best practice in CPM. Every organisation, regardless of type, needs a clear and cohesive performance measurement framework that is understood by all levels of the organisation and that supports the execution of strategy. CPM describes the methodologies, metrics, processes and systems used to monitor and manage the business performance of an enterprise. CPM is one the hottest trends in business intelligence. CPM is an enterprise-wide strategy that seeks to align departmental initiatives to prevent managers from optimising local business at the expense of the overall corporate performance. One of the key issues in business performance is not only the development of strategy, but ensuring that the strategy is executed. Therefore, an organisation requires a performance management process that is integrated with the strategy management process. The ability to execute a chosen strategy is as important as the strategy itself. Executives must have the ability to execute against a chosen strategy. With the right processes, methodologies, measurements and technology support, today’s companies can develop the competencies needed to execute its strategic vision in even the most turbulent of times. CPM solutions offer organisations these right processes, methodologies, measurements and technology to successfully execute against their strategies. Best practice can be defined as those practices that have produced outstanding results in other organisations that can be adapted for use in your own organisation. In implementing a CPM solution in an organisation it is possible to learn from best practice applications already in use. Best practice companies understand that effective management reporting is a balance among quality, quantity and speed of information. The problem is not necessarily the quantity or speed but rather the quality of the information. Best practice assists organisations in finding this balance. Organisations attempt to implement performance management solutions, often without success. If a framework of best practice was adopted the chances of success would have been greatly improved. The challenges of performance management are readily addressable through improved technology and best-practice processes. Studies have identified common critical success factors and best practices when implementing CPM solutions at organisations. Organisations can greatly increase the chance of successful implementations by taking cognisance of best practice in CPM / Prof. W.M. Conradie

The increase in global competition has led to many companies examining how they do business in an increasingly competitive environment, and in many cases adopting models that impact their supply chain competitiveness. Many companies are struggling to find the balance between cost containment and the increasing demands of customers requiring them to demonstrate greater flexibility and achieve higher service levels. This research evaluates the effectiveness of supply chain strategy, specifically related to the decisions made when retailers elect to insert their own distribution centres and the choices they make in the design thereof. Critically, these design decisions were evaluated from both a supplier and retailers perspective against academic articles which relate to effective supply chain collaboration methods. The research examined the consequences of an ineffective supply chain design decision and how this decision resulted in a constraint in the supply chain which reduced competitiveness through higher inventory levels and reduced sale throughput as a result of lost sales and low service levels. This research is exploratory by design and purposive sampling was used to select interviewees that would bring depth to the research by providing understanding as to the rationale behind the supply chain strategy selected. In addition, the research was conducted by reviewing quantitative data collected both pre and post the insertion of a retailer distribution centre to statistically compare the impact of this business strategy on supply chain competitiveness. / Dissertation (MBA)--University of Pretoria, 2013. / zkgibs2014 / Gordon Institute of Business Science (GIBS) / MBA / Unrestricted

M.Com. / Please refer to full text to view abstract

M.Com. / Driven by fierce world-wide market competition, companies are being forced to explore new technologies to gain a competitive advantage. One such technology that promises dramatic advantages from the successful use of it, is high technology systems, and more specifically computer-aided systems ...

D.Ing. / This study documents the process whereby a practical and relevant industry-wide strategic management information system (SMIS) was developed for the South African consulting engineering industry. The SMIS was designed to provide South African consulting engineers with an improved understanding of the business environment in which they operate and to provide some advance warning of new trends in order to extend the strategic planning horizons of management and owners of consulting engineering firms. This was done against a background of very limited availability of current industry statistics. A literature survey of available historical or secondary data relating to the South African consulting engineering, building and construction industries was conducted in order to determine the relevance and usefulness of such data for the purposes of developing the SMIS. This survey provided background information on the consulting engineering industry, relevant aspects of the South African business environment and the impact of changes in this environment on the local consulting engineering industry. The importance and principles of strategic planning and strategic management are discussed, with specific reference to the nature of environmental scanning. The use of management information systems in the business environment is reviewed with specific emphasis on the application of management information systems in consulting engineering enterprises. The quantitative secondary data collected in the literature survey was used as a benchmark or reference databank to calibrate and/ or evaluate the accuracy of the information collected through ten regular industry surveys that were conducted to collect statistically representative primary data. The secondary and primary data were used to construct a number of time series for each of three key indicators of the health of the South African consulting engineering industry, namely employment, salaries and fee income. The SMIS developed, consists of: • A system to identify new key issues in the business environment and to decide on issues that no longer require further monitoring, • a system of industry surveys at fixed intervals, using both quantitative and qualitative survey techniques, • a system to capture and interpret survey data, • updating time series for key business indicators with latest survey data, and • producing reports on the state of the industry, including limited short term forecasts for business conditions. The SMIS has proved itself useful and provides information to assist strategic management in the South African consulting engineering industry, especially in decision situations regarding large strategic management issues. The system also manages to address the needs of other current and potential users of the system, such as operational managers, industry lobbyists, media liaison and public relations managers, human resources managers, construction contractors etc. The SMIS furthermore complies with all the specific criteria that were set at the commencement of this study, such as confidential handling of source data, affordability and sustainability and, by improving general understanding of the business of consulting engineering in South Africa, contributes to the previously existing knowledge base.