Orientador: Vagner Cavenaghi / Banca: Alessandro Lucas da Silva / Banca: Lauro Brito de Almeida / Resumo: Muitos são os fatores que impulsionaram as empresas a desenvolverem e formularem novas estratégias, almejando sucesso sustentável à longo prazo. Porém, organizações podem falhar ao tentarem implementar suas estratégias por desconhecerem uma metodologia que integre a estratégia com a sua execução. Essa pesquisa permitiu identificar que é necessário um método estruturado para a execução da estratégia que possibilite a obtenção de melhores resultados organizacionais e identificou-se no balanced scorecard um modelo que pode aumentar o sucesso das organizações na execução de suas estratégias. A revisão a literatura também permitiu identificar a necessidade de uma unidade de gestão da estratégia responsável pela execução da estratégia. Uma vez identificado a importância da criação de uma unidade de gestão da estratégia, tentou-se atribuir este papel à Controladoria, pois tal área tem papel importante na geração de informações para a tomada de decisão, sendo necessário que essa área desenvolva uma função mais estratégica na organização. O estudo de caso possibilitou comparar o modelo proposto pelo BSC com as práticas de gestão estratégica e operacional da EXA, permitindo que oportunidades de melhoria fossem identificadas no que tange a execução da estratégia e o papel da área de controladoria dentro da empresa. Com isso foi possível propor a aplicação da estrutura balanced scorecard como um sistema de execução da estratégia / Abstract: There are many that simulate the companies in the development and formulation of new strategies, seeking long-term sustainable sucess. However, organizations can fail in the attempt to implement their strategies unaware of a methodology that integrates the strategy with the execution. This research identified the need to find a structured method for strategy execution allowing to have best business results and to find in the balanced scorecard the possibility to increase sucess of companys in strategy execution. The literature review identified the creation of a office of strategy management responsible to execute the strategy providing greater chances of organization sucess. Once identified the importance of office os strategy management, tried to assign this function to the Management Accounting, because this department has an important hole in creation of informations to decision-making, requiring it to develop a strategic function in the organization. The case study enable to compare the balanced scorecard proposal with strategic management and operational practices of EXA. It observed that the company has an opportunity for improvement in terms the execution of strategy and to achieve better results / Mestre

Zugl.: Zürich, Univ., Diplomarbeit

Abstract Our Cable TV Industry has already developed into a phase that people couldn¡¦t live without partners, TV system. So many enterprise owners think if they had enough money then they could do anything they want. When CATV was getting popular, many people tried to raise funds and used the money to register, they hoped they will be the first. But it is hard to anticipate that there would be a bottleneck in future: When the Balance Record Card is created, it makes enterprise start to improve the managing away by four frames, and CATV is a field without deep research. This research is concentrated on using 4 main points of Balance Scale Card. 1.The final aim of enterprise is chasing the highest profits; however magnanimity and standard of financial frame are one of important method. Owing new media technology and competing power join continuously; it cause rapid change in TV environment and unprecedented pressure. Therefore there are more and more businessmen of CATV put priority on the emphasis of financial affairs and to estimate management¡¦s work representation. 2.On sale concept, it put emphasis on consumers, and the main assignment of enterprise management is finding out what consumers need and want; moreover providing products and services for satisfying consumers. Through the consumer frame of balance card, further analyzing and measuring are standard of consumer leading services. 3.Effective communication is an important skill of managing TV media and it is also an important key of managing a work . It becomes every class management essential abilities. Through the inner processes frame and improving the interaction and question review between boss and employees. It is helpful for the union of company and closer to the company tactic. 4.A talent is an important resourcse of enterprise. Through constantly learning and sharing knowledge help` employees¡¦ growing; so that learning and growing frames are requisite measuring target. The results of this research are from Cable TV enterprises at Northern part of Kaohsiung City , by using the acquired data, the Balance Scare Card can analysis the performances of Cabe TV enterprises. Only through continuous self-estimating and improvement, CATV could find another way from numerous competition and win others. Following the time¡¦s step and use internet well then creating new industry territory of CATV, it will be more profits and rewards. ¡iKey Words¡jCable TV¡BBalanced Scorecard.

This study conducts a case study and aims to investigate how a Financial Holding Corporation used balance scorecard to build its performance measurement system on the headquarter¡¦s viewpoint. And this study also investigate how the case company used balance scorecard to maximize its synergies when facing such a complicated organization structure and management environment. The study finds that, due to the accordance of the organization, the integration of internal resources, and the focus of the strategy, the cash management products has increased at the growth rate of 30¢H-40¢H in these five years. And the service to integrate Taiwanese businesses in different countries has increased at the growth rate of 70¢H-80¢H in these five years. In terms of unqualified effects, the case company has excellent performances in the perspectives of the procedure, the cost, the benefit, the management, the system and the synergy. The major results regarding why this case company could successfully implement balance scorecard to create enterprise-derived values are summarized as follows:1¡BThe key success factors and key performance indexes are closely combined¡F2¡BThe strategy of this organization is focused¡F3¡BThe quantity of these performance measurement indexes is adequate.

The balanced scorecard, BSC is an idea submitted to Harvard Business Review by Prof. Robert S. Kaplan of Harvard University, from the medical academy, and Mr. David P. Norton, from the practical business field, in 1990. The present idea consists of the concepts and systems aiming at measurement of the continuous efficacy of business so that many profit and non-profit organizthations have equally introduced the present concepts and systems to attain the expectations and strategies of the organizations. Through the developmnts over the past decade, now the balanced scorecard has shown not only a great efficacy in attaining and executing the strategies of the organizations but also some efficacy in investigating the strategies of the organizations and even in guiding and promoting the strategies. After the general health insurance system has been established, the medical industry has been developed rather in the direction of "becoming bigger size" and "becoming collective." Public hospitals were not the exception either. For example, Taipei Hospital and KaohsiungHospital were "combined" as a united hospital; the "area connection" of the DOH hospitals is an area union of the Northern areas of which the center is Taipei; another area connection as such is the area union of the Central and Southern areas of which the center is "Taichung Hospital;" further, many of poorly-managed hospitals have ceaselessly become "publically administrated and privately-managed." For example, Kangsan Hospital in KaohsiungCounty has delegated Shouchwan Hospital to manage it. No matter whether such developments are combinations,connections or delegation managements, all they are for the purposes of getting better continuous efficacys of the hospitals. Thus, in facing the daily competition of the medical circumstances, hospitals are required to revise the location and clarification of the expectations of their organizations. Furthermore, hospitals are required to adoptaccurate strategies to attain their expectations that would lead them to be survived for good. The structure of the present study is a qualitative analysis that adopts a historical case study method and an in-depth interviewing study method. Taking the Jianan Mental Hospital as an example, discussions are made on the adjustment, which is done in responding to the severe changes in the outside administrative circumstances that the DOH hospital is faced, as follows: (1) Analyzing with SWOT the intensity of the aforementioned adjustment prior to once again introducing the balanced scorecard model. (2) Establishing the measurement indices in the 4 aspects. (3) Also, establishing the causal relation between the measurement indices and the strategical goals. (4) Finally, connecting the causal relation with the rewards to construct the effective driving factors. Then, there would be "a mutural growing of a psychiatric center of the first class of high quality and high efficiency, emphasizing humanity and rich in education and research climate, and that would provide the psychiatric patients in the Jianan area with psychatric services with completeness, continuity and comprehensiveness." These are the expectations of the Jianan Mental Hospital.

Zugl.: Masterarbeit.

Diplomarbeit - Fachhochschule, Bielefeld.

In recent years, the area of financial control of companies has developed substantially. Traditionally, companies were using budget and simple product calculation but today companies need complementary methods for control in a broad perspective. Among these methods, the Balanced Scorecard has developed as a tool to meet the needs for financial control and measurement systems. The aim of the Balanced Scorecard is to increase the efficiency of companies both in the long and short time-perspectives by controlling, measuring, and implementing the results of a specific strategy. Today, many companies suffer from internal problems associated with a lack of strategy in the integration of different departments. It is important for the business process to focus on obtaining favourable conditions for creation of new products and services, for increasing quality while reducing the costs by rationalization and simplification, and for reaching a faster delivery in terms of lead time. In order to become top of the line in the area of integration, Volvo IT has decided to perform an integration project incorporating a Balanced Scorecard. The main objective for this thesis is to develop a proposal for the Balanced Scorecard, and to identify the critical factors for success and the corresponding strategic measures. The Balanced Scorecard methodology can be used to monitor and balance the whole company, as well as individual divisions, both on the long- and short-term time perspectives. At Volvo IT the vision is to be regarded as the ideal IT supplier among its customers. For Volvo IT we found that the following four perspectives are suitable: the financial, customer, internal, and development perspectives. These perspectives can be applied to processes and activities at all divisions and levels of the company where it is judged to be useful. The idea is that everyone in the organization should know exactly what he or she should be working on for increasing the efficiency both at the level of the own division and for the company as a whole. To reach its vision, the strategy of Volvo IT is to develop a profound competence in the area of integration. Since introducing a Balanced Scorecard into an organization is a rather demanding project that normally takes one to two years, we have limited our work to create a proposal for Volvo IT. The design of the Balanced Scorecard also needs to be discussed in detail on the different levels at the company before the actual implementation. For the implementation phase, patience and flexibility is a prerequisite in order to obtain acceptance and understanding on all levels in the organization. Moreover, the use of a Balanced Scorecard is a dynamic process, where modifications are made regularly as internal and external conditions of the company are changing. We recommend Volvo IT to use the Balanced Scorecard, as described in this thesis, as a starting-point for the implementation phase. Based on the information obtained from our research interviews with key personnel, we have identified several critical factors for success and the corresponding strategic measures. We believe that introducing the Balanced Scorecard will be useful for the integration project at Volvo IT, strengthening the company with respect to future challenges.

Zugl.: Eichstätt, Ingolstadt, University, Diss.

Zugl.: Kufstein, Fachhochsch., Diplomarbeit, 2002