The aim of my thesis is to critically evaluate the set of management tools used in the student organization AIESEC Praha. The issues discussed are the organization's mission and strategic management, especially using the system of Balanced Scorecard. Furthermore, terms of critical success factors and key performance indicators are defined and are being investigated in various stages of development of the strategic map of Balanced Scorecard of AIESEC Praha, with emphasis on their annual change, consistency and coherence with other instruments of the organization, its internal development and the development of the external environment. In conclusion I describe a draft of qualitatively better system of management tools of AIESEC Praha with regard to described objectives. Emphasis is also placed on the conditions of usage of the system of management tools and the factors that influence its further development.

The Balanced Scorecard (BSC), developed by Robert S. Kaplan and David P. Norton in the early 1990s, is a powerful management tool for assisting an organization to focus on its strategy and establish and track performance against objectives in pursuit of that strategy. There have been many examples of successful implementations of the BSC. However, the literature indicates that the vast majority of BSC implementations fail. It is proposed that organizational culture is a mediating factor which contributes to success or failure in BSC implementations. Further, organizational learning, a driving force behind successful BSC implementations, is mediated by organizational culture as well. This dissertation reports on an empirical study to investigate the relationship between organizational culture and Balanced Scorecard effectiveness. This study involved collecting survey data from employees working in the various departments of a large County government organization. The survey instrument employed included a self-assessment for BSC effectiveness as well as an organizational culture assessment based on the Denison Organizational Culture Survey Instrument (OCSI). Organizational Learning was measured by the Organizational Learning index included in the OSCSI. The survey results show that each of the four organizational traits - Involvement, Consistency, Adaptability, and Mission - as measured by the Denison OCSI are significantly related to BSC effectiveness. Similarly, organizational learning, as measured by the Organizational Learning index, is significantly related to BSC effectiveness. Accordingly, it is concluded that an interrelationship among organizational culture, organizational learning, and BSC effectiveness exists.

This Master´s thesis deals with the controlling utilization in concrete company. Diploma work specifies definition of controlling and its place in management system in the theoretical part. Next chapter analyses situation in the company and defines the problems. The aim of the Master´s thesis is suggestion of solving these problems. Balanced Scorecard is used on the determinate problem of strategic controlling. Then in the thesis is recommended creation of financial analysis and system of financial indicators.

Tato práce je zaměřena na oblast lidských zdrojů, konkrétně na optimalizaci a zefektivnění interních personálních procesů ve společnosti IT/Telco, a to pomocí souboru ukazatelů Human Resource Scorecard. Teoretická část definuje termíny, jakými jsou například balanced scorecard, human resource scorecard a benchmarking. Dále popisuje jednotlivé ukazatele a jejich vzorce. Praktická část uvádí výpočty ukazatelů za čtvrtletí let 2008 a 2009, jejich zhodnocení, vývoj a interní benchmarking a navrhuje řešení na zlepšení procesů v dané oblasti.

The purpose of this study is to determine whether the Balanced Scorecard provides guidance to managerial decision making in Company M. The impetus for this study came from the observations within Company M which is in the process of completing a restructuring programme. Several areas have already completed the transition. Performance measurement has become a crucial factor under the new structure and managers are making use of the Balanced Scorecard to evaluate performance, this begs the question: “ Does the Balanced Scorecard provide effective guidance to managerial decision making? “ To facilitate an objective and effective analysis of the proposed research an extensive literature review was conducted. The Balanced Scorecard is defined, the evolution of the Balanced Scorecard was observed and the preference for the uses of the Balanced Scorecard was examined in detail. This should provide a fair overview of the functionality of the Balanced Scorecard and the intended purpose it was designed to fulfil. However the literature review does not look at any specific company in detail therefore in order to investigate further from the findings of the literature review an empirical study was conducted. The research method used in the research design was a case study; the results were both structured and quantitative. The case study is purely focused on the management and operating activities of a single company (Company M). Therefore the results of the practical research should not be associated with any other company. From a theoretical perspective, the research was conducted in the form of a desktop analysis of literature content ranging from: case studies, existing research papers and published articles. For the empirical study a survey was used to gather information by the distribution and completion of a questionnaire to individuals at all levels of management within the company. / Dissertation (MCom)--University of Pretoria, 2013. / gm2014 / Financial Management / unrestricted

This dissertation provides results of three studies, which examine the utilization of organizational performance measurement systems. Evidence gathered in the first study provides insight into the number of perspectives or components found in the evaluation of an organization's performance and the relative weight placed on those components. The evidence suggests that the number of performance measurement components and their relative composition is situational. Components depend heavily on the strategies selected by the organization. Bottom-line financial measures like return on invested capital and net profit, while perceived as more important than their nonfinancial counterparts, were not part of the extracted components suggesting that they were viewed as outcomes to be achieved by controlling key nonfinancial measures. The second study examines potential cognitive difficulties inherent in the use of performance measurement systems. Results suggest that whether performance was better than target, worse than target, or equal to target does not affect the perceived importance of the measures. Results also suggest an emphasis on historical financial measures and a lack of emphasis on more forward-looking nonfinancial measures. In addition, there is evidence of a halo effect in that an organization's performance on financial measures appears to influence an individual's perception of the organization's performance on nonfinancial measures. The third study uses structural equation modeling and other related procedures to examine the relationships surrounding an executive's use of performance measurement information. Results suggest that a personality characteristic of executives, specifically their intolerance of ambiguity, affects the amount of information perceived to be important in a performance measurement system. The results further suggest that the amount of information perceived to be important affects the evaluation of organizational performance with perceived risk serving as a mediating variable. Overall, these three studies add to our knowledge of organizational performance measurement system utilization by examining the relative weightings of performance measures, the judgmental effects from utilization of performance measurement systems, and the impact of intolerance of ambiguity on the importance of performance measurement data. In addition, this dissertation examines the link between performance measurement data and the perception of risk in the evaluation of organizational performance. / Ph. D.

Cette thèse s'intéresse aux incubateurs, des structures offrant une aide au démarrage aux créateurs d'entreprise. Cette aide repose sur de multiples services qui rendent complexe l'activité d'accompagnement entrepreneurial. Cette complexité est exacerbée par une importante diversité des incubateurs. Il en résulte des difficultés à définir une mesure pertinente de leur performance. La question de l'adaptation ou non de cette mesure se pose avec insistance. Pour y répondre, la théorie des configurations est mobilisée. Elle permet l'identification de cinq configurations idéales d'incubateur. Il est proposé d'utiliser le balanced scorecard pour adapter la mesure de la performance à chacune de ces cinq configurations idéales. Cette proposition est vérifiée par le biais d'une démarche de recherche-intervention reposant sur deux étapes. La première correspond à une étude quantitative qui analyse la pertinence du balanced scorecard dans ce contexte spécifique à partir d'un questionnaire en ligne auprès de 109 responsables d'incubateur. Les données collectées font l'objet d'une analyse descriptive. Il en ressort un modèle général de balanced scorecard. La seconde étape consiste en une expérimentation de ce modèle général au sein de cinq incubateurs. Chacun d'eux se rapproche d'une configuration idéale différente. Cette expérimentation confirme la pertinence du balanced scorecard dans le contexte étudié. L'outil permet une mesure plus pertinente, car plus équilibrée. Il fournit une information sélectionnée et synthétisée. L'expérimentation confirme aussi qu'un même modèle général de balanced scorecard ne peut être utilisé à l'identique dans différentes configurations d'incubateur. Une adaptation est systématiquement nécessaire. Cette thèse montre que chaque configuration d'incubateur entraine des indicateurs spécifiques qui s'ajoutent à des indicateurs génériques pour permettre une mesure pertinente de la performance. / This dissertation focuses on incubators, which are structures designed to support entrepreneurs by offering an array of resources and services that additionally complicate the business support activity. The complexity is amplified by a high variety of incubators, resulting in the difficulty of defining an appropriate performance measurement. The issue of adaptation or not of this measurement is thereupon constantly questioned. In response, the configurational approach is taken into account and allows to identify five ideal incubator configurations. It is suggested to use the balanced scorecard to accommodate the performance measurement to every single of these five ideal configurations. This suggestion is verified through a procedure of research-intervention based on two stages. The first stage involves a quantitative study analyzing the relevance of the balanced scorecard in this specific context, arising out of an online survey answered by 109 incubator managers. The collected data is subject of a descriptive analysis, in order to obtain a general framework of the balanced scorecard. The second stage consists in an experiment of this generic framework within five incubators. Each of them approaches a different ideal configuration. This experiment confirms the importance of the balanced scorecard in our research context. This tool furnishes a more reliable and stable measurement as a result of a selected and synthesized information. However, this experiment proves that an exemplary model of the balanced scorecard cannot be used in the different incubator configurations : an adaptation is consistently needed. This dissertation demonstrates that each incubator configuration implies specific as well as generic indicators, in order to supply a proper performance measurement.

[pt] Este trabalho, a partir tanto do ambiente competitivo em que as organizações estão inseridas, quanto das capacitações que essas organizações precisam dispor a fim de garantir a sustentabilidade de seus negócios, visa entender por que as organizações optam por implementar um modelo de gestão baseado na ferramenta Balanced Scorecard e identificar os fatores críticos de sucesso inerentes à implementação. Por meio de uma pesquisa de campo, junto a cinco consultores que participaram de projetos de construção e implementação desta ferramenta, este estudo se propõe a identificar quais são os fatores críticos de sucesso na implementação do Balanced Scorecard. Partiu- se da premissa, que deveriam existir aspectos organizacionais comuns às organizações, que promovem ou inibem o processo de implementação. Assim sendo, elaborou-se um roteiro de entrevista com perguntas abertas que objetivavam identificar esses fatores críticos e questões secundárias como, por exemplo, as expectativas declaradas das empresas que adotam a ferramenta, as pessoas- chave do processo e os ambientes organizacionais propícios para a disseminação desse modelo de gestão. As análises das entrevistas revelam que: ambientes organizacionais orientados para resultado, o engajamento da liderança, a assimilação dos pressupostos da metodologia, pelos membros da organização e a intermediação externa exercida pelo consultor são fatores críticos de sucesso na implementação do Balanced Scorecard. / [en] Since organizations are inserted in a competitive environment and must have internal qualifications in order to guarantee its businesses sustainability, this study aims to understand the reason why organizations decide to implement a management model based on Balanced Scorecard tool and to identify the critical success factors of this tool implementation. Conducting a research with five consultants that have participated on Balanced Scorecard projects, building or implementing it, this study expect to discover the critical success factors of the Balanced Scorecard implementation. This research premise argues that there would be within the enterprises common organizational aspects that promote or inhibit the implementation process. Considering this, the researcher elaborated an interview script, with open questions that investigated these critical success factors, and also, examined secondary objectives, such as, the enterprise declared expectations, process key persons and a organizational environment, that make the dissemination of this management model easier. The interview analysis reveals that: organizational environment focused on results, leadership involvement, methodology principles assimilation by the organization employees, and the consultants intermediations, constitute critical success factors for Balanced Scorecard implementation.

Qualquer que seja o seu setor de atuação, porte ou origem, as organizações têm enfrentado desafios cada vez mais sérios no propósito de dar continuidade a suas atividades, preferencialmente na busca de um desempenho cada vez melhor, de modo a atingir ou ir além do que é estipulado em seus processos de planejamento. Tais organizações têm a necessidade de identificar, mensurar e avaliar esse desempenho, tornando essa mensuração um importante subsídio para a tomada de decisões mais apropriadas e efetivas, particularmente no que se refere a aspectos outrora negligenciados, como aqueles mais diretamente ligados à questão da sustentabilidade, com destaque para o reconhecimento da importância das chamadas partes interessadas (ou stakeholders), i.e, os diversos públicos que exercem algum tipo de influência na organização ou que são influenciados por ela. Este é, portanto, um dos grandes desafios para as organizações neste momento: como realizar uma apropriada mensuração do desempenho organizacional, considerando-se a necessidade de inclusão dos aspectos relativos à sustentabilidade, como a inserção de resultados finais tríplices (Triple Bottom Line) e a contemplação dos stakeholders como públicos relevantes para que os objetivos estratégicos sejam alcançados. Nesse contexto, o propósito principal deste estudo é responder à seguinte pergunta de pesquisa: Quais são as relações entre as partes interessadas (stakeholders) e os Sistemas de Mensuração de Desempenho (SMDs) das organizações?. Para tanto, pretende-se neste trabalho: (1) entender os conceitos e processos envolvidos na criação e implementação de sistemas de mensuração de desempenho que tenham como foco a sustentabilidade manifestada pelas perspectivas econômica, social e ambiental; (2) considerar-se a participação das partes interessadas e sua influência na determinação do desempenho organizacional a partir do entendimento da importância destes para as organizações; e (3) contribuir, de forma efetiva, para o desenvolvimento teórico, conceitual e prático do assunto em estudo. O referencial teórico consiste em três grandes temas: (i) origem e histórico dos conceitos sobre sustentabilidade e a sua influência nas organizações; (ii) gestão das partes interessadas e sua importância estratégica para as organizações; (iii) mensuração do desempenho organizacional, com seus principais conceitos e metodologias, principalmente considerando-se a inclusão de uma ótica de sustentabilidade. A pesquisa de campo realizada, de natureza quantitativa, é do tipo survey e contou com a participação de 149 empresas pertencentes ao setor industrial e associadas ao CIESP (Centro das Indústrias do Estado de São Paulo). Seus principais resultados apontam para a confirmação das três hipóteses da pesquisa, com correlações positivas entre a influência dos stakeholders e: o Grau de Abordagem Triple Bottom Line; o Grau de Amplitude dos SMDs; e o Grau de Uso dos SMDs. Além disso, verificou-se a prevalência dos consumidores e clientes como a categoria de stakeholders mais influente, seguidos pelos acionistas; o predomínio das dimensões financeira e de clientes na constituição dos SMDs; a concentração do uso dos SMDs para Monitoramento e Foco de Atenção; e a existência de diferenças na percepção quanto à influência dos stakeholders, dependendo tanto do porte quanto da origem do capital das empresas, além de diferenças quanto ao emprego dos indicadores da dimensão ambiental, em função especificamente da origem do capital da empresa. / No matter their size, origin or field, organizations have had to face more and more challenges on their way towards a better performance. Besides trying to reach their goals as defined in their planning process, such organizations have been required to identify, measure and evaluate their performance, turning this into a critical and important element in their decision making processes. Another relevant issue is related to whether this performance measurement process refers to aspects otherwise neglected, such as those directly related to sustainability like the inclusion of social and environmental aspects or the several potential stakeholders influence in the organization, what may require improved performance measurement, beyond what has been done in a more traditional approach. This is a major challenge for organizations nowadays: how to measure their performance, taking into consideration a triple bottom line (economic, social and environmental) approach and the inclusion of a broader stakeholders perspective, according to what has been defined as relevant. From this viewpoint, the main objective of the present research is to answer to the following question: What are the relationships among the stakeholders and the Performance Measurement Systems (PMS) established in organizations?. By doing so, this study will provide: (1) understanding of the concepts and processes embedded in the creation and implementation of performance measurement systems in organizations that are sustainability-oriented; (2) identification of the influence of the stakeholders on the performance measurement systems implementation and use; and (3) an effective contribution to the conceptual and practical aspects related to the subject. The theoretical basis includes three big areas: (i) origin and history of sustainability concepts and their influence on organizations; (ii) stakeholder theory and its importance to organizations; (iii) organizational performance measurement and its concepts and practices, including the sustainability-oriented ones. The field research is quantitative, with a survey been performed among 149 industrial companies associated to CIESP (State of Sao Paulo Industries Centre). The main results point out to the confirmation of the research hypothesis, with positive correlations among Stakeholders Influence and: the degree of Triple Bottom Line approach; the degree of scope of PMSs; and the degree of use of PMSs. The survey was also able to identify the prevalence of Consumers and Clients as the most influential category of stakeholders, followed by Shareholders; the dominance of the Finance and Client perspectives in the design of the PMSs; the incidence of PMSs use regarding Monitoring and Attention Focus; and differences in perception of stakeholders influence, according to the size and the origin of the capital of the organization, and differences regarding the use of environmental indicators, according to the origin of the capital of the firm.

A importância de um bom sistema de medição de desempenho (SMD) para o sucesso de uma empresa é uma questão bastante estudada e discutida, tanto no meio científico quanto no próprio meio empresarial. No entanto, grande parte das empresas não possui um sistema de medição de desempenho que possa lhes trazer uma vantagem competitiva, sendo ele muitas vezes pontual e desligado da estratégia. Por isso, este trabalho é mais uma tentativa de aproximar a teoria e a prática dentro das empresas no que se refere à medição de desempenho organizacional. O objetivo da pesquisa é desenvolver um sistema informatizado para a gestão do desempenho e apresentar um método para sua implantação. Para a definição das características deste método e dos requisitos do sistema, empreendeu-se uma revisão bibliográfica e um estudo de caso em uma empresa de grande porte que já possui um SMD formalizado. O método foi aplicado em duas empresas de Sertãozinho para identificar seus objetivos estratégicos e indicadores de desempenho, o que resultou em uma primeira versão de um SMD formal para elas. Uma aplicação piloto do software foi feita em uma destas empresas para verificar seu funcionamento na prática. Após estes estudos, pôde-se concluir que o método e o sistema são úteis para implantar e acompanhar indicadores de desempenho nas empresas pesquisadas. No entanto, a implantação encontrou alguns obstáculos como a falta de tempo das empresas para se dedicarem à medição de desempenho e a resistência de alguns funcionários em usar o software. / The importance of a well-developed performance measurement system (PMS) for the success of a company is a subject which is widely studied and discussed either in the academic and business enviroments. However, many companies still do not have a performance measurement system able to bring them competitive advantage, because they are all too often ad-hoc solutions not concerned about the strategy. Hence, this work is yet another attempt to bring theory closer to practice inside the companies in the regard of business performance measurement. This research\'s objective is to develop an information system for performance measurement and present a method for its deployment. In order to define the characteristics of both the method and the information system, a literature review and a case study in a company which had a formal PMS were done. The method was then applied to two companies from Sertãozinho aiming to identify their strategic objectives and performance indicators, which resulted in a first version of their formal PMS. A pilot deployment of the software was made in one of these companies to verify how it would work in practice. After these studies, it was possible to conclude that the method and the information system were useful for deploying and keeping track of performance indicators in the researched companies. However, some dificulties were found during the deployment, such as the lack of time available for performance management and the resistance of some employees to the use of the software.