Η παρούσα εργασία αποτελεί μία βιβλιογραφική διερεύνηση των κυριότερων Μεθόδων Μέτρησης Απόδοσης των επιχειρήσεων. Έγινε μια προσπάθεια να συγκεντρωθούν οι σημαντικότερες μέθοδοι, να αναλυθούν και τελικά να συγκριθούν για την επιλογή της μέχρι τώρα καταλληλότερης μεθόδου. Η αρθρογραφία πάνω στη Μέτρηση της Απόδοσης των Επιχειρήσεων, είναι πλούσια και συνεχώς αυξανόμενη. Αυτό οφείλεται στην ανάγκη των επιχειρήσεων να πρωταγωνιστήσουν σε ένα συνεχώς μεταβαλλόμενο και πλήρως ανταγωνιστικό επιχειρησιακό περιβάλλον, με μεγάλες αλλαγές να διαδραματίζονται στους κοινωνικο-τεχνικούς παράγοντες αλλά και στα χαρακτηριστικά λειτουργίας των επιχειρήσεων. Ενδεικτικά αναφέρουμε: την παγκοσμιοποίηση των αγορών, την απελευθέρωση των αγορών, την «Οικονομία των Υπηρεσιών», τις ταχύτατες εξελίξεις στην πληροφορική και τις επικοινωνίες, την αύξηση της επιρροής και της εστίασης στις ανάγκες των πελατών από πλευράς επιχείρησης, την διαφοροποίηση των αναγκών και την αύξηση των προσδοκιών εξυπηρέτησης των πελατών κλπ. Όλα αυτά συνθέτουν ένα νέο κοινωνικό, οικονομικό, τεχνολογικό, ηθικό και πολιτικό πλαίσιο λειτουργίας της κοινωνίας, της οικονομίας και των επιχειρήσεων γενικότερα. Κυριότεροι ερευνητές που ασχολήθηκαν με το θέμα της Μέτρησης της Απόδοσης των επιχειρήσεων είναι οι: Kaplan R., Norton D., Neeley A., Gregory M., Platts k., Eccles R., με τις εργασίες “The balance Scorecard – Translating Strategy into Action” Kaplan and Norton , “Performance Measurement – Why, What and How” του Neeley και “The performance Prism perspective” των Neeley και Adams , να είναι οι κυριότερες και με τον μεγαλύτερο αριθμό αναφορών(citations) σε αυτές μέχρι σήμερα. Η μέθοδος που ξεχωρίζει τόσο σε πλήθος βιβλιογραφίας όσο και σε πλήθος αναφορών είναι η Balance Scorecard, καλύπτοντας τα ¾ όλης της υπάρχουσας βιβλιογραφίας, με το υπόλοιπο ¼ να μοιράζεται στις υπόλοιπες μεθόδους. Δεν είναι τυχαίο επομένως η μεγάλη χρήση της μεθόδου αυτής από παγκόσμιες επιχειρήσεις που κατατάσσονται στο τοπ 10 των επιχειρηματικών περιοδικών Fortune και Business Week. Το γεγονός αυτό έρχεται να επικυρώσει και η συγκεκριμένη εργασία κατατάσσοντας την μέθοδο Balance Scorecard ως πληρέστερη - πιο ολοκληρωμένη έναντι των υπολοίπων μεθόδων. Η παρούσα εργασία απαρτίζεται από εννέα κεφάλαια. Στο 1ο Κεφάλαιο περιγράφεται η έννοια της αποδοτικότητας, η ανάγκη μέτρησης της αποδοτικότητας που έχει ανακύψει στο σύγχρονο περιβάλλον των επιχειρήσεων και ένα σύνολο δεικτών που χρησιμοποιούνται στη διαδικασία μέτρησής της. Στο 2ο Κεφάλαιο περιγράφεται η έννοια της μέτρησης τη απόδοσης, δίνεται μία περιληπτική περιγραφή των μεθόδων που υπάρχουν στην βιβλιογραφία και των συνθηκών που πρέπει να ικανοποιούνται για τη σωστή εφαρμογή των μεθόδων μέτρησης αποδοτικότητας. Στο κεφάλαιο 3 περιγράφεται: η μέθοδος Balance Scorecard, οι μέθοδοι προσδιορισμού των δεικτών - κλειδιά απόδοσης της επιχείρησης (SWOT, QFD, PVA), η μέθοδος της Αναλυτικής Ιεράρχησης για την επιλογή των βασικών δεικτών-κλειδιά απόδοσης και τον καθορισμό των στατιστικών τους βαρών, οι προϋποθέσεις για τον επιτυχή προσδιορισμό και επιλογή των δεικτών κλειδιά στον πινάκα ισορροπημένης στοχοθεσίας, η προσαρμογή του πινάκα ισορροπημένης στοχοθεσίας στις μεταβαλλόμενες συνθήκες του περιβάλλοντος και ο διαχρονικός διαχωρισμός αίτιου και αποτελέσματος. Στο 4ο Κεφάλαιο γίνεται περιγραφή του Κοινού πλαισίου Αξιολόγησης Στο 5ο Κεφάλαιο γίνεται περιγραφή της μεθόδου Διοίκησης Ολικής Ποιότητας, αναφέρονται οι κύριες αρχές εφαρμογής της μεθόδου, οι στόχοι ενός συστήματος αυτής της μεθόδου, οι κρίσιμοι παράγοντες επιτυχής εφαρμογής της και εργαλεία και μεθοδολογίες που χρησιμοποιούνται για την εφαρμογή της. Στο 6ο Κεφάλαιο περιγράφεται το Μοντέλο επιχειρηματικής Αριστείας (EFQM), τα επίπεδά του και τα θετικά αποτελέσματα από την εφαρμογή της μεθόδου στην επιχείρηση. Στο 7ο Κεφάλαιο περιγράφεται η μέθοδος της Συγκριτικής Αξιολόγησης, οι στόχοι τα οφέλη και οι παγίδες που κρύβει η εφαρμογή της, οι προϋποθέσεις εφαρμογής της μεθόδου, η διαδικασία εφαρμογής καθώς και μία σειρά εργαλείων απαραίτητα για την εφαρμογή της. Στο 8ο Κεφάλαιο γίνεται αναφορά στις μεθοδολογίες SEM, ISO, στο Πλαίσιο των 7-S, στο Performance Prism και στο Activity based Business Modeling for Government. Αναλύονται τα κύρια σημεία της κάθε μεθοδολογίας τα κύρια σημεία εφαρμογής της κάθε μίας μεθόδου και τα πλεονεκτήματα εφαρμογής τους σε μία επιχείρηση. Στο 9ο Κεφάλαιο γίνεται μία προσπάθεια να συγκριθούν οι κυριότερες μέθοδοι μέτρησης αποδοτικότητας, υιοθετείται ένα σύνολο 10 κριτηρίων, γίνεται μία σύνοψη των αποτελεσμάτων της σύγκρισης και προτείνεται από την εργασία ένα πλαίσιο μεθοδολογίας. / The present study is a bibliographic investigation concerning the main Performance Measurement Methods. Important methods are assembled, analyzed and compared in an attempt to find the best one applied to the research study subject. The work is composed from nine chapters. The 1st chapter describes the significance of an enterprise performance, the need for its measurement that emerged in the frame of the modern environment of the enterprises and the total number of indices used in the process of measurement. The 2nd one describes the significance of the output measurement by summarizing the relevant methods existing in bibliography, along with the conditions satisfied for a correct application of the methods referring to the efficiency measurement. In chapter three, the various methods such as: Balance Scorecard, the methods of determining the indices – keys of enterprise output (SWOT, QFD, PVA), the method of Hierarchy Analysis for selecting the basic indicators of output, as well as, the determination of it statistical weights, the conditions for a successful determination, the choice of indicator keys in the table balanced target setting, the adaptation of table of balanced target setting in the altered conditions of environment and the diachronic segregation of cause and effect, are presented. Chapter 4th presents the common frame of evaluation. In the 5th chapter the description of the Total Quality Management method is reported with references to the main application methods, the objectives of the system, the critical factors of its successful application and the tools and methodologies used for their application. In the 6th chapter the model of enterprise description (EFQM), its levels and the positive results obtained from the model application in an enterprise, are described. The method of Comparative Evaluation, the objectives and profits, the conditions and the process of application along with the tools essentially for its application, are presented in chapter 7th. Chapter 8th reports the methodologies SEM, ISO, the frame of 7-S methodology, the Performance Prism and the Activity Based Business Modeling for Governments. Finally, in chapter 9th an attempt is made to compare the most important and effective methods based on a total number of ten criteria, followed by a synopsis of the comparative analysis results, along with a proposed frame of new methodologies.

The purpose of this study was to evaluate the effectiveness of the existing performance management system (PMS) in enhancing performance at this freight rail organisation (FRO). The focus of this study was to establish whether the performance management processes are effective in enhancing the individual performance level in this FRO. The performance management processes referred to in this study include conceptualising and exploring; performance management and its processes, the balanced scorecard (BSC) as a tool of performance management and explaining the relationship between performance management and a reward system within the FRO. A qualitative research design was used for this study to answer the research question. The research design consisted of a case study where thirty semi structured interviews were conducted with the first line managers, junior managers, middle managers and senior managers at this FRO. The interviews were transcribed, and research data was analysed using a content analysis method. This study yielded a number of benefits in terms of the research findings, conclusions and recommendations about the effectiveness of performance management processes, the BS and the relationship between individual performance and reward. As a result, the study will not only benefit management in dealing with a strategy and drive individual performance, but will also assist all levels of employees within the FRO and other organisations in understanding the day-to-day operational activities of performance management. It will also help human capital professionals, industrial psychologists at the FRO and other organisations in knowing and understanding the best practices to adopt, in managing their individual performance levels. / Industrial and Organisational Psychology / M. Com. (Industrial and Organisational Psychology)

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. 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.

No description available.

Ph. D. (Department of Business Administration, Faculty of Management Sciences), Vaal University of Technology. / Universities of Technology are an essential institutional type in South African higher education. However, their performance often lags behind that of traditional and comprehensive universities, which inspires the need to use research to seek ways of improving them. This study focuses on the interconnection between transformational and transactional leadership, organisational innovation and performance in South African universities of technology. Performance was measured based on the balanced scorecard perspective. The study followed a quantitative method, using the views of 387 academic and non-academic professional respondents drawn from three South African universities of technology. Hypotheses were tested using correlations and regression analysis. The study identified three transformational leadership factors, namely idealised influence, intellectual stimulation and inspirational leadership that are relevant to the tested relationship. Six performance dimensions, namely internal growth, financial performance, internal processes, customer satisfaction, learning, and grants and income were also identified and used to measure performance. The three transformational leadership factors, idealised influence, intellectual stimulation and inspirational leadership all correlated with and predicted innovation. In turn, innovation correlated with and predicted the six performance factors (internal growth, financial performance, internal processes, customer satisfaction, learning, and grants and income). The study indicates that the transformational leadership style has a direct positive effect on institutional innovation in universities of technology. Furthermore, innovation is an important driver of performance. Therefore, universities of technology that place an emphasis on transformational leadership and innovation are likely to register superior performance.

Yes / Risk Management is one of the most relevant approaches and systematic applications of strategies, procedures and practices management that have been introduced in literatures for identifying and analysing risks which exist through the whole life of a product ,a process or services. Therefore, the aim of this paper is to propose a risk assessment model that will be implemented to the energy sector, particularly to power plants. This model combines the Analytic Hierarchy Process (AHP) technique with a new enhanced Balance Score Card (BSC). AHP is constructed to determine the weights and the priorities for all perspectives and risk indicators that involved in the BSC. The novelty in this paper is not only in using the BSC for risk assessment, but also, in developing a new BSC with six perspectives, which are sustainability perspective; economic; learning and growth; internal and operational business process; supply chain and customer/demand perspective. Another three contributions of this paper are firstly, including the sustainability dimension in BSC, and covering nine risk categories, which comprise 84 risk indicators that have been distributed across the six risk BSC perspectives. Secondly, assessing the non-technical risks in power plants and finally, this research will concentrate on the strategic level instead of the operational level where the majority of researches focus on latter but the former is far less researched. The created model will provide an effective measurement for the risks particularly, in the power plants sector. The results of this study demonstrate that the supply chain risks perspective is the keystone for the decision making process. Furthermore, these risk indicators with the new structure of BSC with six perspectives, help in achieving the organisation mission and vision in addition to affording a robust risk assessment model. The inputs of this model are composed from a previous stage using a modified Failure Mode and Effect Analysis (FMEA) (which has been used the Exponential Weighted Geometric Mean (EWGM)) to understand and analyse all risks, after which, the results of the developed FMEA which are the Risk Priority Numbers (RPN’s), have been used to build the AHP-BSC risk model. These risks are collected with difficulty from various literatures. This study will be validated in the next stage in power plants in the Middle East. / Hashemite University, Jordan

The aim of this work is to develop a universal procedure introducing the concept of IT Governance using COBIT methodology to a small business environment. This thesis understands COBIT as a tool with which is possible to create a new business strategy for a firm and which will provide more competitive force for the firm in the competitive fight. The main contribution of this thesis is a theoretical research, which resulted in the proposal as how should a small company (which close-up characteristic is described in more detail in the work) proceed in a case that it decides to efficiently manage, manage and control the business IS / IT. This theoretical approach is then tested as a case study on a real small enterprise.

Syfte: Syftet med denna studie är att skapa förståelse för hur styrkortsanvändning hos svenska kommuner upplevs av involverade chefer, särskilt sett till användbarhet och användarvänlighet. Metod: Denna studie antar ett kvalitativt och tolkningsinriktat synsätt och har en abduktiv ansats. Tillvägagångssättet omfattar en litteraturstudie samt empiri-insamling medelst semistrukturerade intervjuer, vilka sedan växelvis har ställts mot varandra genom en tematiserad analys. Slutsats: Vår slutsats är att styrkortsanvändning hos svenska kommuner uppvisar avsevärd variation, men att styrkorten överlag upplevs som användbara för organisationen; något mindre användbara för den enskilde chefen samt att bristfällig användarvänlighet är vanligt förekommande. Förslag till fortsatt forskning: Se stycke 6.4. Studiens bidrag: Vår studie bidrar med empirisk bekräftelse av att balanserat styrkort upplevs vara ett användbart koncept för kommunal styrning. Vidare påvisar studien att styrkortet främst är praktiskt användbart för organisationen som helhet; sett till den enskilde chefen är användbarheten och användarvänligheten mer begränsad, och förbättringspotentialen upplevs vara stor sett till båda perspektiv. / Aim: The purpose of this study is to create an understanding for how scorecard usage in Swedish local government is perceived by the involved managers, especially in terms of usefulness and ease of use. Method: This study adopts a qualitative and interpretative stance and has an abductive approach. The mode of procedure includes a literature study and collection of empiric material through semistructured interviews, which have then iteratively been positioned versus each other in a thematised analysis. Conclusions: Our conclusions are that scorecard usage in Swedish local government organisations encompasses considerable variation, but that the scorecards in general are perceived as useful for the organisation; somewhat less useful for the individual manager and that inadequate ease of use is commonly occurring. Suggested future research: See paragraph 6.4 below. Contribution of the thesis: Our study contributes with empiric confirmation that the balanced scorecard is perceived to be a suitable concept for Swedish local government management. The study also shows that the scorecard is useful primarily for the organisation as a whole; the usefulness and ease of use seen to the individual manager is more limited, and the potential for improvement is perceived to be considerable seen to both perspectives.

This master thesis is concerned with financial and business performance evaluation of the company RENATEX CZ a.s. Theoretical part deals with strategic analysis, company performance measuring methods, and financial analysis indicators. The practical part first evaluates RENATEX’s business environment and then, it provides a comparison of the company with selected competitors. While still using benchmarking methods, next phase of the thesis compares operational and financial indicators, services and products in offer, their quality, and implemented business strategies. Finally, the thesis suggests various measures to improve financial and business performance of the company.

The perceived lack of progress by the Department of Human Settlements (“Department”) in meeting the increased demand for subsidised housing post-1994 is a ticking time bomb, given the repeated promises without any prospect of meeting the commitment to eradicate or upgrade all informal settlements by 2014. Despite ongoing delivery of subsidised housing, the backlog remained at 2,4 million households from 2005 to 2009, the indicator being the number of informal settlement households. The “Department” has acknowledged the existence of bureaucratic blockages throughout the housing delivery chain. Despite the urgency of the situation, there appears to be no research on the departmental factors hampering delivery under the Upgrading of Informal Settlements Programme (“programme”) and finding a solution that would maximise delivery within budgetary constraints. This research assesses the suitability of the Balanced Scorecard (BSC), a Strategic Management Accounting performance measurement and management tool, for addressing the departmental factors hampering delivery (“factors”) under the “programme” and develops a conceptual framework to guide any future application of the BSC to the “programme”.The complexity of housing delivery and the proposed integration of the BSC call for a detailed literature study of the post-1994 national housing and “programme” documentation and that of the public sector BSC. The theoretical study will establish how and by whom housing delivery should be done, the “factors” and the BSC framework and translation process. This will serve as the basis for the assessment of the suitability of the BSC for addressing the “factors” and the development of the conceptual framework.This study revealed that the BSC is suitable for addressing seven of the eight departmental factors hampering delivery under the “programme” and partially suitable for addressing the remaining factor. The recommendation is that the BSC be applied to the “programme” according to the conceptual framework provided. This study has contributed to knowledge by: producing an overall picture of the national framework for the delivery of subsidised housing, presenting the BSC as a suitable performance measurement tool for addressing the departmental factors hampering delivery under the “programme”, and developing a conceptual framework for any future BSC application to the “programme”. / Accounting Sciences / D. Com. (Accounting)