Diplomová práce se zabývá strategickou analýzou výkonnosti konkrétní firmy za pomoci metody Balanced Scorecard. Na základě externí a interní analýzy je sestavena SWOT matice, ze které je formulovaná vhodná strategie. Stručná finanční analýza hodnotí pomocí klasických ukazatelů finanční výkonnost firmy. Metodou Balanced Scorecard je dále naznačeno jak celkovou výkonnost firmy dále zvyšovat a jak zvolenou strategii začlenit do jejího každodenního fungování.

This Masterś Thesis captures creation of methods Balanced Scorecard for the University of Economics. First, the theoretical part describes what they are nonprofit organizations and how are divided, then focuses on describing the strategy and method of the BSC. The practical part describes the University of Economics, historically and in terms of its functioning. The practical part also includes the creation of PEST analysis, Porter's analysis and the Balanced Scorecard method, which is devoted the greater part of this Masterś thesis. The results of the work is communication strategy through the strategic map.

This diploma thesis deals with an interconnection of language control in a service-oriented company and its performance. The main aim of the thesis is to demonstrate the positive effect of language management on the corporate performance.

Made available in DSpace on 2016-04-28T20:19:13Z (GMT). No. of bitstreams: 1 2006-Rosane Farinha Candiota Masiero.pdf: 1274948 bytes, checksum: 1f3fcf94b9d3582aaab4d8f44b799b76 (MD5) Previous issue date: 2006-01-27 / This work aimed at to analyze the unfolding of the strategy through the Strategic Maps, tool developed by Kaplan and Norton, that he/she translates the strategy and his/her visualization in a synthetic way for the organization, linking the formulation to the implementation. The methods used to obtain the wanted results were questionnaires, interviews and field researches. They were found satisfactory results regarding the relationship and application of the beginnings of the methodology of Kaplan and Norton, to the organizational learning, to the communication and the use of the critical factors of success as a determinant for the effectiveness of the unfolding. Among the found conclusions it is verified that the learning is a decisive factor and support for the application of the methodology and his/her development and that nor all of the hierarchical levels of the organization have the necessary conditions to participate in the formulation and of the unfolding of the strategy but, all should be aware of the all contribute to reach the goals linked to the strategy of the organization. / Este trabalho objetivou analisar o desdobramento da estrat?gia atrav?s dos Mapas Estrat?gicos, ferramenta desenvolvida por Kaplan e Norton, que traduz a estrat?gia e sua visualiza??o de forma sint?tica para a organiza??o, ligando a formula??o ? implementa??o. Os m?todos utilizados para obter os resultados desejados foram question?rios, entrevistas e pesquisas de campo. Foram encontrados resultados satisfat?rios referentes ? rela??o e aplica??o dos princ?pios da metodologia de Kaplan e Norton, ao aprendizado, ? comunica??o e ao uso dos fatores cr?ticos de sucesso como um determinante para a efic?cia do desdobramento. Dentre as conclus?es encontradas verifica-se que nem todos os n?veis hier?rquicos da organiza??o t?m as condi??es necess?rias para participar da formula??o e do desdobramento da estrat?gia mas, todos devem estar cientes do quanto contribuem para atingir as metas vinculadas ? estrat?gia da organiza??o.

Este trabalho propõe um critério estruturado de elaboração, implementação e operacionalização de um Sistema de Gestão Estratégica definido como Planejamento Balanceado, o qual é resultado do uso de conceitos do Planejamento Estratégico, adaptados a partir das obras de autores como Pagnoncelli e Vasconcellos (1992), Lobato (1997), entre outros e, aliando na seqüência deste, o uso do Balanced Scorecard de Kaplan e Norton (1997) para estabelecer as “Relações de Causa-e-efeito” entre as Estratégias e definir um processo sistemático para implementar e obter feedback sobre as mesmas, contribuindo assim para que a organização fique alinhada e focalizada na implementação e operacionalização das estratégias elaboradas. / This work proposes an elaboration, implementation and operability structured criterion of a Strategic Administration System called Balanced Planning, which is the result of using Strategic Planning concepts, adapted from the authors' works as Pagnoncelli and Vasconcellos (1992), Lobato (1997), among other and, allying in the sequence of this, using the Balanced Scorecard of Kaplan and Norton (1997) to establish the “Cause-and-effect’s Relationships” among the Strategies and to define a systematic process to implement and to obtain feedback about them, contributing like this to the organization to be aligned and focalized in the implementation and operability of the elaborated strategies.

Estágio realizado na Colep, e orientado pelo Eng. Tiago Bastos / Tese de Mestrado Integrado. Engenharia Industrial e Gestão. Faculdade de Engenharia. Universidade do Porto. 2012

Many leaders of nonprofit organizations are challenged by limited and declining financial resources from government grants, while being asked by funders and their constituent base to provide better quality services to a larger population. Nonprofit leaders are exploring strategies to reduce their reliance on government grants by diversifying and growing alternative funding sources. The purpose of this single case study was to explore, through the conceptual lens of the balanced scorecard theory, strategies used by 4 leaders of a nonprofit organization in southern California who have experience managing and growing alternative revenue sources by creating a social enterprise. Semistructured interviews were used to collect data and organizational documents were reviewed. The data were manually coded, and mind mapping was used to identify common themes. Thematic data analysis showed 5 themes: lack of a systematic approach to processes, lack of defined SMART processes, lack of integrating results into the organization's key performance indicators (KPI), lack of defined measurable goals and objectives related to the KPIs in the business models of these organizations, and lack of defined sustainability plan. Nonprofit leaders may benefit from a systematic strategic approach to guide their organization. Nonprofit leaders need to understand how these systematic strategic approaches may impact their organization and how to integrate such opportunities into their organization. The implications for positive social change include the potential to fulfill the missions, strengthen the overall funding sources, and serve the local communities of nonprofit organizations by learning how to use the strategic planning processes.

Orientador: Vagner Cavenaghi / Banca: Roberto Antônio Martins / Banca: Renato de Campos / Resumo: O transporte ferroviário no Brasil vem obtendo um crescimento constante em termos de sua produção nos últimos anos, principalmente após o início das concessões das malhas para a iniciativa privada. No entanto, ao se comparar a participação do modal ferroviário brasileiro, perante outros países, dentro da matriz de transporte, o Brasil ainda possui uma baixa participação neste tipo de modal. O aumento desta participação, por meio da continuidade do crescimento, será relevante para o desenvolvimento do país, devido à necessidade de uma maior competitividade externa dos nossos produtos, que pode ser alcançada pela redução de seus custos logísticos globais. Com isso, os operadores de transporte ferroviário poderão necessitar efetuar mudanças nas formas de gerir o desempenho de suas operações, buscando-se atingir os objetivos estratégicos de médio e longo prazo e também promover a melhoria contínua de seus resultados, tendo em vista outras perspectivas, além da financeira, tradicional medida de desempenho no ambiente organizacional. Diante deste cenário, este trabalho tem por objetivo propor um modelo de sistema de medição de desempenho para aplicação nos operadores de transporte ferroviário, o qual foi construído por meio de um estudo de caso realizado em uma empresa deste setor, visando estabelecer uma estrutura típica de análise, e também, pelo alinhamento de seus objetivos estratégicos comuns. Assim, buscou-se o Balanced Scorecard - BSC como uma opção de modelo de sistema de medição de desempenho a ser utilizado por essas organizações, devido a sua função estratégica e de instrumento de melhoria, possuindo quatro perspectivas de medição do desempenho (financeira, clientes, processos internos e aprendizado e crescimento), além de possuir uma relação de causa-e-efeito entre elas, conforme a orientação de um mapa estratégico. / Abstract: The Brazilian railroad transport has been achieving a continuous growth, in terms of its production in the last years, mainly after the beginning of the network concessions to private initiative. However, when comparing the participation of the Brazilian railroad modal, towards other countries, in the transports matrix, Brazil still has a low level of participation in this kind of modal. The increase this participation, through of the continued growth will be relevant for the development of the country, due to the necessity of a bigger external competitiveness of our products, which can be achieved by the reduction of its overall logistics costs. Thus, the railroad transport operators may need to make changes in the ways of managing the performance of its operations, searching up achieving the strategical objectives of medium and long term and also to promote the continuous improvement of its outcomes in view other perspectives, beyond financial, traditional measure of performance in the organizational environment. From this scenery, this work has for objective to propose a model of the system of performance measurement for application in the railroad transport operators, which was built through of a case study made in a company of this sector, seeking to establish a typical structure of analysis, and also, by alignment of its common strategical objectives. Thus, searched up the Balanced Scorecard - BSC like option of performance measurement system to be used by these organizations, due to its strategical function and also of improvement instrument, having four perspectives of performance measurement (financial, customer, internal processes and learning and growth), besides having a relation of cause and effect between them, as the guidance of a strategical map. / Mestre

<p>Hotell tillhör en bransch med svårigheten att skapa lojala kunder. Därför höjs kraven på hanteringen av mjuka värden, som kundtillfredsställelse. Genom att inkludera mjuka värden tillsammans med finansiella värden i en modell kan ledningen i hotellen balansera dem. Eftersom mjuka värden är starkt kopplade till personalens kompetens och motivation, är det svårt för en stor organisation som hotellkedjor att enbart lita till att företagsstrukturerna ska upprätthålla mjuka värden i organisationen. Den lokala ledningen har därför ett stort inflytande kring hur personalen och verksamheten närmast kunden hanterar mjuka värden. För att hotellkedjan ska lyckas med sina visioner och mål, måste den lokala hotelledningen förstå de mjuka värden som kedjan prioriterar för att kunna översätta dessa till personalen, som utför dem i praktiken. Därför blir den lokala ledningen en viktig kugge för att hotellet ska lyckas verkställa visioner och mål. </p>

<p>The concept of the balanced scorecard was introduced by Harvard professors Robert</p><p>S. Kaplan and David P. Norton in 1992 when organizations realized that it was no</p><p>longer sustainable to focus only on financial objectives in order to stay competitive.</p><p>The balanced scorecard was traditionally developed for use in for-profit organizations</p><p>but with its fundamental idea that the financial perspective does not always cover</p><p>what is most important, it has also been implemented in non-profit organizations</p><p>where profit maximization is not the main objective. Although the balanced scorecard</p><p>is presented to be an effective management system for survival in a more</p><p>challenging and competing environment it has also been strongly criticized by several</p><p>authors as well as organization that have unsuccessfully implemented it. Empirical</p><p>studies evaluating this relatively new management control system are still rather</p><p>limited, especially in non-profit organization which made us eager to look deeper into</p><p>the effects of using the balanced scorecard and we identified a research problem;</p><p><em>Is the balanced scorecard an effective management system that improves the</em></p><p><em>performance of a local public administration in Northern Sweden?</em></p><p>For this study we identified our alignment toward the positivistic scientific ideal. We</p><p>have further chosen a deductive approach as the already existing theory of the</p><p>balanced scorecard is the base of our research. We have used a qualitative research</p><p>strategy where our empirics are based upon eleven semi-structured interviews with</p><p>leaders in Skellefteå municipality where they have given their perception of the</p><p>balanced scorecard and its influence on the organization management. Our main</p><p>purpose has been to evaluate whether the usage of the balanced scorecard is</p><p>improving the performance of Skellefteå municipality. In the process of evaluating our</p><p>results it has been made evident that the management system is perceived as</p><p>performance increasing even though areas of improvements do exists. One example</p><p>of improvement could be to develop an IT-tool to facilitate the reporting of the</p><p>balanced scorecard as it is at present experienced as a very time consuming process</p><p>since it is manually completed. Skellefteå municipality has put a lot of time and effort</p><p>on the implementation of the balanced scorecard as well as on developing suitable</p><p>perspectives and objectives for the management system. Furthermore, the</p><p>municipality has emphasized the importance of communicating and follows up</p><p>processes to improve the quality of the system. This careful implementation and</p><p>utilization is something that has lead to a balanced scorecard that increases the</p><p>performance of Skellefteå municipality</p>