Educational polices have been changing ever since 1993. With low birth rate and more and more cram schools, the competition in the field of cram school business has become even more intense. Hence, how to elevate the management and efficiency of operating a cram school so as to maintain its competitiveness and sustainability is the top priority for cram school runners. In this study, I adopted case study method, by studying the Ping-tong branch of Tung-hsin educational enterprise alliance. I observed and probed into the current status of its operation, analyzed the conditions of its location with SWOT, examined its marketing strategies tactically, and assayed each of the four divisions in AHP while adopting the case into balance scorecard. The result was as follows: through the analysis of SWOT, the studied case is in an advantageous position for having operated for years; however, now it is also threatened by ever-changing educational policies and low birth rate. After interviewing and discussing with the management as well as the staff, I set a goal for each division in the balance scorecard --- financial affairs, customers, interior procedures, and growth. Afterwards, the ¡§Strategy Map¡¨ of the studied case was drawn by connecting the strategy goals with potential causes and efficiency. Eventually, through the introduction of questionnaires that involve Analytic Hierarchy Process (AHP), five conclusions were made: I.Under the consideration of the balance scorecard and working capital, the financial division of using valid estate and monitoring cost strictly is the top priority to attend to. II.Under the consideration of financial affairs, the first priority to attend to is capital. While increasing market share and elevating profits, operators pay a lot more attention to controlling the capital. III.Under the consideration of customers, the first priority to attend to is outstanding counseling efficiency. Distinguished counseling efficiency can help cram schools obtain trust from parents and public praises. IV.Under the consideration of interior procedures, the first priority to attend to is great teaching materials. Teaching material is not only a tool but also the image of a cram school. Great teaching material can help boost competitiveness. V.Finally, under the consideration of growth, the first priority to attend to is enthusiastic staff. The most significant things are allowing lecturers and staff to learn and interact with one another, encouraging the staff to participate in the operation, and giving them sufficient space to express their ideas.

近年來，隨著國民中學相繼成立及教育經費嚴重的不足，整個國民中學的教學環境已大不如前，在這種愈來愈多公私立國民中學，搶愈來愈少的學生情況下，如何提昇學校之整體績效，將有限的資源做最有效的運用，已成為現今學校績效衡量的重要課題。 本研究採用平衡計分卡之觀念，彙整有關國民中學整體績效衡量指標，同時參考其所扮演的角色及功能，設計問卷，並針對教育人員為實證研究的對象，進行問卷調查，問卷調查所得資料運用電腦統計軟體SPSS for Windows 12.0版，以描述性統計分析、t考驗、單因子變異數分析等統計分析方法進行資料處理。研究結果顯示所有指標在國民中學教育人員的重要性認知選取上平均值都大於3.5，顯示其皆認為這些指標對於國民中學績效衡量上都非常重要。在各構面整體績效衡量指標方面，「財務構面」平均值最高，其次為「內部流程構面」、「顧客構面」、「學習與成長構面」，而「學習與成長構面」受重視程度為最低。在不同樣本特徵之重要性認知差異性分析方面，受試教育人員因性別、年齡、教育程度、現任職務、服務總年資、是否參與決策的不同而有顯著差異。 總之藉由平衡計分卡之觀念彙整成國民中學整體績效衡量指標，對教育人員所作實證性研究，萃取出教育人員之角度對績效指標重要性程度之認知情形，可提供國民中學依其自身的策略、願景按照此平衡計分卡四大構面和績效衡量指標增刪適合其學校目標所需，以建立一套策略性績效評估制度；並可作為教育主管行政機關日後建構績效衡量參考，以補救現行公立高級中等以下學校教師成績考核辦法總結性評量之缺失，藉以提昇學校總體競爭力。 關鍵字：平衡計分卡、績效衡量 / The serious deficiency of education funds in recent years, as junior high schools are established in succession, the teaching environment of the whole junior high school has already been in a greatly reduced state compared with what it used to be. Besides, more and more public and private junior high schools have to vie with each other for students that are getting fewer and fewer. Under the circumstances, how to promote the whole performance of the school and make the most effective use of the limited resources have already become important subjects that assess the performance of a school now. This research adopts the idea of the balance scorecard and gathers together the relevant indicators of the whole performance of junior high school and the role and function they act. According to those mentioned above, the questionnaire was designed and took education personnel as the target to carry out the survey. With the help of the computer software SPSS for Windows edition 12.0, all the questionnaires were analyzed by methods such as describing statistical analysis, t test, and the single factor making a variation, etc. The research shows the average of all the indicators of the choice of secondary school education personnel's importance cognition is greater than3.5, and it also shows that these indicators matter much to the performance of junior high school. As for the indicators in each perspective of the whole performance, the “Financial Perspective” gets the highest average, and then the ”Internal Business Process Perspective”, the “Customer Perspective”, and the “Learning and Growth Perspective.” The “Learning and Growth Perspective” receives the least attention of all. In the discrepancy analysis on importance cognition under different samples, the target varies with the sex, age, education degree, rank, year in service, and decision participating. To sum up, by gathering together the indicators of the whole performance of junior high school with the idea of the balance scorecard, studying the real examples about education personnel, extracting out the cognitive situation of the importance of performance indicators from education personnel’s viewpoint, this research can offer a junior high school to establish a set of tactical performance assessment system according to the school’s strategies and visions which are suggested by the four perspectives of the balance scorecard and the perform indicators. Furthermore, it can also be a reference for the administration of education to set up the performance assessment system in the future which may be a remedy for the current assessment of the teachers under the public high schools and promote the overall competitiveness of the school. Key words: Balance scorecard, Performance measures

Hälso- och sjukvårdvården har kritiserats och ifrågasatts där patienter hamnar mellan stolarna och kostnaderna stiger. Vården präglas av en byråkratisk funktionsstyrd organisation med en stark profession. Flera försök har gjorts för att effektivisera vården där den senaste trenden är processorientering. Det har påvisats stora utmaningar med att arbeta med processer i vården och det är i studiens syfte att undersöka hur vården arbetat med att utveckla och införa det processorienterade synsättet. Studien ämnar bidra med kunskap genom att konkretisera vilka hinder och möjligheter processorientering och modern verksamhetsstyrning innebär för hälso- och sjukvården. Den första delen med studien blir att kartlägga hur olika landsting och regioner arbetat med att utveckla och införa processorientering inom hälso- och sjukvårdsorganisationer. Vidare kommer den andra delen av studien att analysera hur styr- och förbättringsverktyg tillämpas för att stödja det processorienterade arbetssättet. En kvalitativ flerfallsstudie tillämpades som metod där tre regioner valts ut som studieobjekt utifrån ett kriterieurval, där kvalitativa intervjuer tillämpats som huvudsaklig datainsamlingsmetod.  Studien påvisar relationen gällande de processorienterade aspekterna men däremot skillnader när det gäller arbetsmetoder, styrning och uppföljning. Studien ger en tydlig bild av vad som idag saknas inom hälso- och sjukvården gällande processorientering, nämligen den ekonomiska uppföljningen utifrån en mer horisontell dimension. / Context Health care have been criticized and questioned with increasing costs and where patients are being mismanaged. The health care is characterized by a bureaucratic functional organization with a strong profession. Several attempts have been made to streamline the health care where the latest trend is business process orientation. It has demonstrated great challenges of working with processes in health care and it is in the study's purpose to investigate how the health care worked to develop and implement the business process oriented approach. Purpose The study intends to contribute knowledge by concretize obstacles and opportunities of business process orientation for health care. The first part of the study will be to identify how different counties and regions worked to develop and implement business process orientation in health care organizations. The second part of the study is to analyze how the management control systems are used to support the business process oriented approach. Method A qualitative multiple-case design was applied as a method where three regions were selected as study objects from a standard choice. Qualitative interviews were applied as the primary data collection method. Conclusion The study demonstrates the relationship of existing business process oriented aspects, but on the other hand differences in working methods, management and monitoring. The study provides a clear picture of what is lacking today in health care current business process orientation, especially the financial monitoring from a more horizontal dimension.

For the past two decades, interest in the performance of local governments has become high in public management. The wave of performance consciousness has thus far diffused from developed countries to developing countries where decreasing public confidence and trust in government has made the implementation of performance management policies a way of improving public perception of government performance. Meanwhile, the implementation of such policies is often based on untested assumptions some of which constitute gaps in the literature. For instance, it is understood that performance management systems enable public organisations that provide services to satisfy citizens’ demand for services. It is also assumed that mechanisms for managing organisational performance recognise and address the interests of multiple stakeholders in an organisational environment and that once performance management systems generate performance information, decision makers are likely to use that information to advance the goals of their organisations. This study explores these assertions by investigating performance management practices of local government authorities in Ghana. It sets out to understand how local governments manage organisational performance and what shapes their performance. It also examines the scope of a performance enhancing policy to determine whether it addresses multiple perspectives of organisational performance and the extent to which local government managers use performance information to improve service delivery. The study adopts a qualitative research approach by using data from interviews, focus group discussions, observations and documents to construct and interpret research findings. This research identified internal and external mechanisms for managing local government performance and found that central-local government relations allows the former to influence the latter’s priorities by imposing on them, the national development policy, in ways that define development planning, performance reporting and local government controls. Following Kaplan and Norton (1992), a Balanced Score Card framework was used to examine the scope of performance indicators used to assess the performance of local governments under the District Development Facility. The findings reveal that performance indicators tend to be skewed towards financial and internal organisational aspects of performance rather than incorporating citizens’ views about local government performance or promoting organisational learning, innovation and accountability. The findings offer insights for re-examining multiple principal-agent relationships at the local government level where the assessment of local government performance excludes the opinions of local residents and affects local governments’ accountability to citizens. Although developing a culture of performance emerged as a key factor for improving local government performance, the findings revealed that the use of performance information by local government managers to make decisions on service delivery depends on the importance of performance information, their commitment to central government’s priorities, reporting requirements of externally funded projects and public service motivation. This study concludes that the utilisation of performance information to improve service delivery is necessary but not sufficient without adopting an all-inclusive, citizen-centred approach woven into the formulation, implementation and evaluation of performance management systems in a developing country context.

This diploma thesis deals with performance evaluations of C SYSTEM CZ a.s. Theoretical basis closer to the fundamental issue of work, explain the concepts of performance and quality, and focus on performance measurement tools. Analytical section gives more information about the company and its performance evaluation model is measured by START PLUS.

<p>This thesis is written about IT Governance and Management, a phenomenon which can result in higher efficiency and stronger competition for the organization or enterprise in mind. By implementing good IT Governance and Management, IT can support business goals and optimize investments in IT while at the same time IT manages risks and opportunities.</p><p>The main case study is done at County Administrative Board of Kronoberg where Kronoberg County is counted as one of the smaller counties in Sweden. The County Administrative Board of Kronoberg has an awareness of the importance of good and effective IT Governance and Management even though there is room for improvement.</p>

The purpose of this thesis is to analyze and propose new features in order to enhance the competitiveness of the company. The thesis is divided into two parts. The first part focuses on theoretical framework such as innovation, innovation process and process management. The second part is based on the analysis of the companie s competitors and SWOT analysis. Based on the results of these analysis, the thesis further investigates the companys opportunities. Data for this research were gathered from analysis, surveys, phone and personal interviews Specific innovative steps are suggested by using the results of this research. These steps are measured through balance scorecard and then the implementation steps are described together with process models based on BPMN. The results reveal recommendation for future growth of the company.

IT governance is a very pressing matter for many companies not only all around the world but also in Czech Republic. Therefor this thesis will in the beginning introduce reader to the subject of IT Governance, it's historical development, structure, participants and also its benefits for the organizations but also with possible hardships of incorporating it into companies. Main benefit of this thesis is mapping of different solutions providers. These solutions include software platforms, differentiating methodics and also consulting IT services. This work chooses and introduces key market providers. Last part of the thesis hints at the possibilities of implementing chosen methodic into a sample company. Reader is introduced to the chosen methodic in greater detail and the aforementioned methodic is demonstrated through the companies services.

No description available.

2008年，中國實施勞動合同法與爆發全球金融海嘯，使大陸各行各業在遭受訂單下滑的同時，也面對人工成本增加的雙重考驗。隨著2009年7月的景氣增溫，以及中國政府擴大內需的政策，企業的訂單雖增加，但卻又發生勞工短缺的問題。2010年第一季以來，中國各地又開始陸續調漲最低工資，造成許多勞力密集的產業面臨外移或西進的抉擇。大陸台商在所歷經的重重挑戰，其實都是商業世界的常態，企業必須因應外界局勢的轉變，調整策略方向，並將策略貫徹校準到組織、流程及每一位員工的身上，方可淬鍊出新的競爭優勢與抵抗力，在下一波變局的挑戰中克服衝擊並開創新局。 個案公司為某專業五金產品設計、製造之大陸台商，在1994年即已進入中國大陸設立生產製造的據點。個案公司之產品具有產業環境快速變化、市場競爭、產品生命週期短、產品組合少量多樣等特性。本研究首先針對個案公司當前所面臨的挑戰與管理議題進行說明，然後運用策略形態分析法，重新擬定策略方向，再以平衡計分卡的精神，從財務、顧客、內部流程與學習成長四個構面引導出符合策略方向的策略性議題，制定策略性目標與關鍵績效指標，以提供管理階層與全體員工明確的量度，做為未來績效薪酬的考核依據，以確保組織行動與策略方向一致。最後並針對每個策略性目標提出初步行動方案，做為個案公司啟動變革的行動藍圖。 / Law of The People’s Republic of china on Employment Contracts has been effective since 2008, which inevitably increases the labor costs for all companies. In the same year, all the industries suffered the steep downturn of incoming orders caused by the worldwide financial crisis. Although corporate received more orders since July of 2009 resulting from the minor recovery of economy and the policy of internal expansion, the shortage of labor issue appeared. Since the first quarter of 2010 and onward, the minimum wage was set to higher level again, which makes those labor-intensive industries confront the decision of either move out of China or relocate to the west. These challenges to the companies in mainland China are nothing but common to the business world. Corporate must cultivate its capability to adjust its strategy and align its organization, processes people and resources with its strategic direction so as to confront the fast changing environment and gain its competitive advantages. The subject company in this research is a Taiwanese company specialized in providing design and manufacturing service of sheet metal. The subject company set up its manufacture facility in mainland China since 1994. Currently the product line is characterized with fast changing, competitive, and low volume high mix. This research first analyzes the challenges and management issues faced by the Company, followed by the development of new strategy base on an application of the strategic posture approach. By a further use of a balance scorecard framework, the strategic issues for finance, customer, internal process, and learning and growth perspectives are derived. With the development of the strategic performance indicators, a clear strategy-focused performance management framework is provided and referenced for future assessment of incentive-based compensation system. With organizational behavior aligned with the strategic direction, the initial action plans for every strategic target would be proposed as an action blueprint for corporate revolution of the company.