El Balance Scorecard es una herramienta de gestión propuesta en la década de los noventa por Kaplan Y Norton, quienes al verificar que los indicadores financieros no eran confiables para una organización en un medio altamente competitivo, ampliaron el manejo y visión de la gerencia, considerando perspectivas de igual importancia para la organización. Es decir, mediante este enfoque teórico, los autores señalaban que el gerente o gerencia no pueden guiarse solo por los resultados económicos, porque podrían ser engañosos para la organización, principalmente porque no se podía medir las acciones que la organización realizaba por ejemplo en desarrollo y tecnología dentro de los procesos internos. La herramienta de gestión Balance Scorecard, proporciona beneficios en toda organización, pero estos pueden ser variables, por lo que su implementación no tiene los mismos resultados en todas las organizaciones. Motivo por el cual es necesario seguir investigando sobre la implementación de esta herramienta de gestión, aun mas cuando las estrategias propuestas para las organizaciones no siempre tienen resultados satisfactorios o esperados.

The development because of information science and technology, and the transition of economic structure, economic development has already been changed into globalization economy from national economy entered a new era in 2000 so what position of finding enterprises and the future opportunity, namely become all managers to chase from the guide goal, the tactics are to help enterprises to find the direction of development and niche existing in the future, reach this tactics goal to need according with and organizing talents of the demand. This research purport lies in carrying out the balance scorecard and setting up strategy maps with the company, build and construct by four literary compositions surface index of the strategy maps, in order to reach the goal that enterprises manage, and inspect complete degree of the human capital of the company in view of the above, on the drop gap of the human capital, through the setting-up of the function model , find out the key competitiveness of the company, already training existing human capital , or by recruiting and finding talents who accords with company's key ability. After case study, find mainly: 1.The strategy must need the support and approval of the high-order executive, construct the surface in four phases of balance scorecard, can help the company with the financial affairs and not manage by financial indexes, and pass the expansion of the strategy maps, the administrator can understand the course that the strategy carry out by this, find out the of the question, but not only have the appearing of the last result. 2.The setting-up of human capital is to quite consume the time and energy, with the setting-up of the competency model, can first inspect existing staff's behavior index of finding out the so-called the outstanding one of work again , and can develop , train even find out the successors.

The main idea of strategy map is to compensate for the exceedingly static balance scorecard and to have the four frameworks more logically arranged. Strategic action is a dynamic system existing in the four frameworks of balance scorecard. Policymakers tend to pay too much attention to the variations of the short-time measurements than the long-term structural effect of system. Through time delay and the effect of negative feedback loops, strategic actions may cause the change of loops, leading to some side effects or counterintuition. As a result, managers may fail to correctly analyze situations and make appropriate decisions, have a complete strategic planning, and have the strategic goal expectably achieved. Public Television Service is a nonprofit corporation with properties of wireless television corporation and nonprofit organization simultaneously. Based on article 2 of the law of PTS, governmental donations of foundations for which a budget is prepared in accordance with this Law shall be reduced by ten percent each year until the third fiscal year; according to article 41, the station may not broadcast business commercials¡K This clause brings about an innate problem that it prevents PTS from raising money by dealing with commercial pursuits. With governmental donations barely increased, improving funds-raising ability has become an important object of PTS. With limited financial resource, PTS requires a dynamic managerial tool to keep its balance between the object of public welfare and the budget. The purpose of this article is to discuss the dynamic relations among strategic themes, actions and measurements on the strategy map of PTS, and to map the management system by qualitative and quantitative system dynamics. According to the result of secondary data analysis and the interviews, this research constitutes the strategy map of PTS based on strategic themes of four frameworks, modeling each sub-system. After testing, basic simulating and policy simulating, we can then explore the interaction among all sub-systems. Based on the theory of improving the dynamic alignment of balance scorecard strategy in system dynamics, this research models the system of PTS by intuitional and systematically-thinking methods separately. The results shows: 1. In the systems constructed by BSC and strategy map, dynamic relations exist in each component. Strategies may turn out to be counter-intuitional owing to time delay, and the effects of positive and negative loops. 2. Policy laboratory made by system dynamics can be used to simulate the policies. Leading and lag index of BSC also have dynamic properties. Therefore, when setting strategy goals or KPI, managers have to consider the influence caused by loops and time delay. In addition, the outcome of policy and case simulation reveals: 1. If the quality of TV programs does not progress in company with its service, the system will fall into the crisis of growth limit. 2. Improving service quality one-sidedly may lead to an effect disappointing or being detected after a long time because of time delay. 3. When executing the strategy to improve the quality of TV programs (to increase the budget of TV programs), PTS should manage to raise service capacity and satisfaction to reduce the force of negative feedback loops and maintain the policy effect.

Abstract The request of efficiency and quality of serves of Export Processing Zone Administration from the common people or factory owners are getting increasing with the age, therefore the old layer and rigid government must also learn the popular management to increase efficiency to satisfy the public request in the fast change surrounding. Now there are many performance evaluate models, but these tools are just only used in evaluate performance .The Balanced Scorecard integrates performance evaluate and strategy action to become a best tool in this fast change age , so I take the Balanced Scorecard to analysis in my study. It¡¦s measure scope includes Financial , Customer, Internal Business Process and Learning and Growth, I hope I can use this strategic management tool to build up a standard to improve all operational performance and competition advantage. In according to ¡§Export Processing Zone Administration¡¦s performance award practice program in ninety-two year¡¨ be classified into four scopes in the Balance Scorecard. And I also use integration to get together some standards. The results as follow : 1. The current achievement evaluation standard of the Export Processing Zone Administration includes Balance Scorecard four scopes, and the whole the greater part is Internal Business Process. 2. The performance evaluation purpose is as follow: to lead staff to engage in some objective, to become a improved standard for manager, to increase satisfaction. The successful factors and measures are as follow: performance shows connect with a reward system, organization staff join this, high level managers support that, according to all kinds unit attribute be set different standards, the evaluation methods must be fair and public, a target definition is clear, quantifiable , it must be connected with performance reward and promotion. 3. Administration staff place importance on Internal Business Process aspect in selected performance index, and among which the different educational background also causes different opinions .

abstract: The Balanced Scorecard (BSC) is a strategic planning and management system that causally links actions and subsequent financial and nonfinancial outcomes. The primary goal of the BSC is to motivate actions that are congruent with the organization's long-term strategy. A secondary purpose of the BSC is to facilitate the performance evaluation of managers charged with advancing the corporate strategy. To serve this second purpose the BSC must include a time dimension. Specifically, the strategic plan must recognize time lags between actions taken, lead outcomes (often nonfinancial in nature) and lagged outcomes (usually financial success measures). If an evaluator is not provided with timeline information a subordinate may be evaluated based on inappropriate performance metrics; that is, a subordinate may be held accountable for an outcome beyond the subordinate's time span of control. This study evaluates the effect on performance evaluations and bonus allocations when evaluators are provided (or not provided) with a strategy implementation timeline. This issue has not been previously examined in the literature. This study also examines the moderating effect of experience, management buy-in to the corporate strategy, and affect on performance evaluations and bonus allocations. Results from an experiment conducted with evening MBA students show that inclusion of a strategy implementation timeline leads to more normatively correct performance evaluations, but only for experienced participants. Higher levels of both positive and negative affect were found to result in choice avoidance behavior. Buy-in to the corporate strategy was not found to have an effect. / Dissertation/Thesis / Ph.D. Accountancy 2012

O desenvolvimento tecnológico em todas as áreas está cada vez mais acelerado no mundo atual, sobretudo quando se diz respeito a equipamentos médico-hospitalares. A gestão de equipamentos médicos é um desafio a ser enfrentado pelas instituições de saúde, principalmente no setor público onde os recursos disponíveis não são suficientes. A engenharia clínica (EC) surgiu para gerenciar toda essa estrutura tecnológica visando principalmente qualidade, redução de custos, eficiência dos equipamentos e segurança para usuários e pacientes. Para uma gestão de qualidade, há necessidade de monitoramento do departamento de Engenharia Clínica por meio de indicadores de desempenho. Objetivo: Propor um conjunto de indicadores de desempenho para o Departamento de EC de um hospital público universitário. Metodologia: Foi realizada pesquisa bibliográfica dos indicadores da área de engenharia clínica mais citados e elaborado um questionário aplicado a gestores de hospitais de alta complexidade, docentes e especialistas. Os indicadores foram segregados nas perspectivas do Balanced Scorecard, uma ferramenta que propõe a escolha de indicadores balanceados entre as perspectivas processos internos, financeira, aprendizado/crescimento e cliente, e a avaliação de cada indicador foi realizada perante os atributos para um bom indicador descritos na literatura, sendo eles: pertinência, credibilidade do resultado, esforço de apuração, simplicidade de interpretação e de algoritmo de cálculo. Após a avaliação dos indicadores pelos entrevistados, foi idealizada a proposta de painel de bordo para o Departamento de EC. Resultados: A escolha dos indicadores para compor o painel de bordo para o hospital público universitário se deu pela análise das respostas dos entrevistados quanto ao grau de concordância e também pelas características da instituição. Foram propostos 14 indicadores para compor esse painel de bordo: percentual de conclusão do programa de manutenção preventiva, tempo médio de atendimento, tempo médio de paralisação de máquina, número de reparos repetidos, percentual do total de ordens de serviço concluídas, número de ordens de serviço por área, percentual de reparos realizados externamente, percentual de reparos realizados por erro do usuário, custo de manutenção versus custo de aquisição, custo total de manutenção, satisfação do funcionário, treinamento da equipe técnica, satisfação do cliente e treinamento de usuários. Conclusões: Em uma instituição de pública de grande porte e nível terciário, a escolha dos indicadores para compor um painel de bordo para a gestão do Departamento de EC, bem como a apuração dos resultados, deve ser ponderada, tendo em vista que, instituições governamentais sofrem impactos diretos quanto à disponibilidade de verba e entraves burocráticos que, muitas vezes, geram impasses difíceis de serem solucionados. Dados sobre a escolha de quais e quantos indicadores de EC devem ser utilizados não foram encontrados na literatura de forma concisa, portanto fica a critério das instituições. A sugestão é que a escolha dos indicadores deva ser estruturada pelo tipo de organização, se baixa, média ou de alta complexidade, pelo tamanho da estrutura física, pelo tamanho e complexidade do parque tecnológico, e pelos objetivos aos quais as organizações se propõem. Para o gerenciamento estratégico utilizando a ferramenta de indicadores de desempenho é importante que exista um trabalho de conscientização dos funcionários quanto ao seu Resumo papel nos resultados dos indicadores e na busca das metas estabelecidas pela organização, pois somente esse conjunto vai permitir uma gestão de sucesso. / Technological development in all areas is increasingly accelerating in today\'s world, especially when it comes to medical-hospital equipment. The management of medical equipment is a challenge to be faced by health institutions, especially in the public sector where the available resources are not enough. Clinical engineering emerged to manage all this technological structure aiming mainly at quality, cost reduction, equipment efficiency and safety for users and patients. For quality management, there is a need for monitoring the Clinical Engineering department through performance indicators. Objective: To propose a set of performance indicators for the clinical engineering department of a university public hospital. Methodology: In order to propose the set of indicators, a bibliographical research was carried out on the indicators of the clinical engineering area most frequently cited, and a questionnaire was developed for managers of high complexity hospitals, teachers and specialists. The indicators were segregated within the perspectives of the Balanced Scorecard, a tool in which it proposes the choice of balanced indicators between the perspectives internal processes, financial, learning / growth and client, and, the evaluation of each indicator was performed before those assigned to a good indicator described in the literature, being, pertinence, credibility of the result, calculation effort, simplicity of interpretation and simplicity of calculation algorithm. After evaluating the indicators by the interviewees, the board panel proposal for the EC department was idealized. Results: The choice of the indicators to compose the onboard dashboard for the public university hospital, was based on the analysis of the respondents\' answers regarding the degree of agreement and also the characteristics of the institution. In total, 14 indicators were proposed to compose the on-board dashboard, being: Percentage of completion of the preventive maintenance program, average service time, average machine downtime, number of repeated repairs, percentage of total completed service orders , number of work orders per area, percentage of repairs performed externally, percentage of repairs performed by user error, maintenance cost versus cost of acquisition, total cost of maintenance, employee satisfaction, technical team training, customer satisfaction and training. Conclusions: In a large tertiary public institution, the choice of the indicators to compose a dashboard for the management of the EC department as well as the calculation of the results should be pondered, considering that government institutions suffer impacts on the availability of funds and bureaucratic obstacles that often generate impasses that are difficult to solve. The choice of which EC indicators should be used, has not been found in the literature in a concise manner, therefore left to the discretion of the institutions. The suggestion is that the choice of indicators should be structured by type of organization, low, medium or high complexity, the size of the physical structure, the size and complexity of the technological park, and the objectives for which the organizations propose. For strategic management using the performance indicators tool, it is important that there is a job of raising awareness among employees about their role in the results of the indicators, and on the reach of the goals established by the organization, only this characteristic will allow a successful management.

O desenvolvimento tecnológico em todas as áreas está cada vez mais acelerado no mundo atual, sobretudo quando se diz respeito a equipamentos médico-hospitalares. A gestão de equipamentos médicos é um desafio a ser enfrentado pelas instituições de saúde, principalmente no setor público onde os recursos disponíveis não são suficientes. A engenharia clínica (EC) surgiu para gerenciar toda essa estrutura tecnológica visando principalmente qualidade, redução de custos, eficiência dos equipamentos e segurança para usuários e pacientes. Para uma gestão de qualidade, há necessidade de monitoramento do departamento de Engenharia Clínica por meio de indicadores de desempenho. Objetivo: Propor um conjunto de indicadores de desempenho para o Departamento de EC de um hospital público universitário. Metodologia: Foi realizada pesquisa bibliográfica dos indicadores da área de engenharia clínica mais citados e elaborado um questionário aplicado a gestores de hospitais de alta complexidade, docentes e especialistas. Os indicadores foram segregados nas perspectivas do Balanced Scorecard, uma ferramenta que propõe a escolha de indicadores balanceados entre as perspectivas processos internos, financeira, aprendizado/crescimento e cliente, e a avaliação de cada indicador foi realizada perante os atributos para um bom indicador descritos na literatura, sendo eles: pertinência, credibilidade do resultado, esforço de apuração, simplicidade de interpretação e de algoritmo de cálculo. Após a avaliação dos indicadores pelos entrevistados, foi idealizada a proposta de painel de bordo para o Departamento de EC. Resultados: A escolha dos indicadores para compor o painel de bordo para o hospital público universitário se deu pela análise das respostas dos entrevistados quanto ao grau de concordância e também pelas características da instituição. Foram propostos 14 indicadores para compor esse painel de bordo: percentual de conclusão do programa de manutenção preventiva, tempo médio de atendimento, tempo médio de paralisação de máquina, número de reparos repetidos, percentual do total de ordens de serviço concluídas, número de ordens de serviço por área, percentual de reparos realizados externamente, percentual de reparos realizados por erro do usuário, custo de manutenção versus custo de aquisição, custo total de manutenção, satisfação do funcionário, treinamento da equipe técnica, satisfação do cliente e treinamento de usuários. Conclusões: Em uma instituição de pública de grande porte e nível terciário, a escolha dos indicadores para compor um painel de bordo para a gestão do Departamento de EC, bem como a apuração dos resultados, deve ser ponderada, tendo em vista que, instituições governamentais sofrem impactos diretos quanto à disponibilidade de verba e entraves burocráticos que, muitas vezes, geram impasses difíceis de serem solucionados. Dados sobre a escolha de quais e quantos indicadores de EC devem ser utilizados não foram encontrados na literatura de forma concisa, portanto fica a critério das instituições. A sugestão é que a escolha dos indicadores deva ser estruturada pelo tipo de organização, se baixa, média ou de alta complexidade, pelo tamanho da estrutura física, pelo tamanho e complexidade do parque tecnológico, e pelos objetivos aos quais as organizações se propõem. Para o gerenciamento estratégico utilizando a ferramenta de indicadores de desempenho é importante que exista um trabalho de conscientização dos funcionários quanto ao seu Resumo papel nos resultados dos indicadores e na busca das metas estabelecidas pela organização, pois somente esse conjunto vai permitir uma gestão de sucesso. / Technological development in all areas is increasingly accelerating in today\'s world, especially when it comes to medical-hospital equipment. The management of medical equipment is a challenge to be faced by health institutions, especially in the public sector where the available resources are not enough. Clinical engineering emerged to manage all this technological structure aiming mainly at quality, cost reduction, equipment efficiency and safety for users and patients. For quality management, there is a need for monitoring the Clinical Engineering department through performance indicators. Objective: To propose a set of performance indicators for the clinical engineering department of a university public hospital. Methodology: In order to propose the set of indicators, a bibliographical research was carried out on the indicators of the clinical engineering area most frequently cited, and a questionnaire was developed for managers of high complexity hospitals, teachers and specialists. The indicators were segregated within the perspectives of the Balanced Scorecard, a tool in which it proposes the choice of balanced indicators between the perspectives internal processes, financial, learning / growth and client, and, the evaluation of each indicator was performed before those assigned to a good indicator described in the literature, being, pertinence, credibility of the result, calculation effort, simplicity of interpretation and simplicity of calculation algorithm. After evaluating the indicators by the interviewees, the board panel proposal for the EC department was idealized. Results: The choice of the indicators to compose the onboard dashboard for the public university hospital, was based on the analysis of the respondents\' answers regarding the degree of agreement and also the characteristics of the institution. In total, 14 indicators were proposed to compose the on-board dashboard, being: Percentage of completion of the preventive maintenance program, average service time, average machine downtime, number of repeated repairs, percentage of total completed service orders , number of work orders per area, percentage of repairs performed externally, percentage of repairs performed by user error, maintenance cost versus cost of acquisition, total cost of maintenance, employee satisfaction, technical team training, customer satisfaction and training. Conclusions: In a large tertiary public institution, the choice of the indicators to compose a dashboard for the management of the EC department as well as the calculation of the results should be pondered, considering that government institutions suffer impacts on the availability of funds and bureaucratic obstacles that often generate impasses that are difficult to solve. The choice of which EC indicators should be used, has not been found in the literature in a concise manner, therefore left to the discretion of the institutions. The suggestion is that the choice of indicators should be structured by type of organization, low, medium or high complexity, the size of the physical structure, the size and complexity of the technological park, and the objectives for which the organizations propose. For strategic management using the performance indicators tool, it is important that there is a job of raising awareness among employees about their role in the results of the indicators, and on the reach of the goals established by the organization, only this characteristic will allow a successful management.

As a result of human resources for an enterprise¡¦s importance will get increasingly day by day, and human resources department¡¦s role will not to be a simply administration and assistant department. It will to be a strategic role and create some performances for an enterprise; therefore, how to estimate human resources department performance will to be an importance key point to evaluate enterprise competitive. Nearly years, Balance Scorecard (BSC) concept was used on scholarly researches popularly, but about human resources management scope are very fewer; generally the greater part of human resources management¡¦s researches were used by human resources management¡¦s activities; efficiency; talent as their research subjects, and they also were used research method: Analytic Hierarchy Process (AHP) to develop human resources department¡¦s indicator. In view of this, the research purpose will use balance scorecard and enterprise value theories as viewpoint for the research key framework, because about human resources scorecard¡¦s researches are very fewer and enterprises which have followed out human resources scorecard are also fewer; therefore, in lack of explicit quantitative information, the research will fit qualitative research¡¦s characteristic than quantitative research¡¦s characteristic. The research will also use bibliography to collect; confer; analyze; compare; generalize and add reality experience to ratiocinate as the research methods. Finally the research will construct two models, including human resources department performance measurement perspective model and human resources department scorecard guiding steps model. The research of human resources department performance measurement perspective model develops four performance measurement perspectives, including (1) financial capital perspective; (2) customer capital perspective; (3) structure capital perspective; (4) human capital perspective; the research of human resources department scorecard guiding steps model develops three phases and eleven steps, including (1) planning phase has four steps; (2) developing phase has three steps¡F(3) practicing phase has four steps.

With the changeable and complex business models, the enterprise needs high integration, flexibility and diversifies to face to the market changes. It is necessary to have a set of perfect integration management strategy in the globalization market environment. Strategy Maps provide the enterprise covert strategy a series of performance activities. With Balance Scorecard, the high level manager can realize the enterprise strategy execution result easily. However, Strategy Maps and Balance Scorecard are linear thinking which can¡¦t express what kind of the feedback of the strategy. Meanwhile, it is hard to explain and analysis the problems burst from the events delay. Enterprise management is dynamic not linear thinking mode. This research is provide the W company assembly planet better method to execute¡Bmanage and analysis with Strategy Maps and Balance Scorecard to solve dynamic problems. We use System Dynamics to solve dynamic complex problems. Also we can use System Dynamics to view the practical example utilizing the Strategy Maps, Balance Scorecard and supply chain management. In this research, we find the following points. Firstly, the Strategy Maps and Balance Scorecard is linear thinking. Secondly, the System Dynamics is possible the way to find out the key point of the problem. Thirdly, With the KPI variation can supply discover where the enterprise problem is. Fourthly, applying dynamic simulation can supply to solve enterprise management problem. Fifthly, VMI management can solve material reservation question, but it depends on the situation to the most profit. In the end, we have some contributions in this field. Management and strategy tools need integration. Then it is necessary to modify and change the strategies after they put into practice. Keyword¡GBalance Scorecard¡BStrategy Maps¡BSystem Dynamics¡BDynamic Complexity¡BSuply chain management

Enterprise salary strategy should influent enterprise competition power, thinking the influence of salary strategy about job satisfaction, job efficient and productivity, turnover rate, long-term cost etc. The aim of this research is to use the method of System Dynamics and combine the balanced scorecard and strategy maps to analyze the data of case company and trace the influence between salary strategy and organize performance, further building salary decision model to connect and focus on effect to let the human resource management system toward sound to assist the enterprise make reasonable salary policy. This research is to use System Dynamics to study the interaction factors of the enterprise development which comprehend employee hiring and training, salary adjustment, motivation etc. According to each link causes the feedback to draw a causal loop map, the conclusion of this research.Using lead salary policy and competition salary policy can keep able personnel and motivation, on the contrary using lag salary policy will increase the cost and reduce productivity.The Balance Scorecard and Strategy Maps can help enterprises ¡§connection¡§and ¡§focusing¡¨ in setting the salary strategy to seek the bounder of the model, but can¡¦t unearth the side-effect of the system. The feedback map and salary decision model is really response influence of the policy, the same time finding inverse intuitive situation to search the key point for long-term goal.The result of simulate salary policy can assist decider to revise policy to reach the optimum. At last, presenting the contribution of this research.Applying and integrating human resource, salary strategy and performance management theory.By System Dynamics fulfilling causal loop map and decision model belong to the salary strategy of the case company.Seeking the suitable solution for case company salary policy.