Diplomová práce se zabývá problematikou strategického měření výkonnosti podniků. Konkrétně je zacílena na měření výkonnosti potravinářské firmy působící na trhu výroby a prodeje surovin pro pekaře, cukráře a gastronomii. Řeší především důležitost sledování výkonnosti podniku, ukazuje možné moderní koncepty měření výkonnosti, zabývá se metrikami a odhaluje podstatu multidimenzionálního přístupu. Za pomoci získaných teoretických znalostí je následně vytvořen model metrik potravinářské firmy. Pro ověření možností sledovat vybrané metriky vytvořeného modelu je použit nástroj Microsoft Analysis Services, který je jedním z typických představitelů systémů Business Intelligence. Diplomová práce má dva hlavní výstupy. Prvním je model metrik potravinářské firmy ve formě strategické mapy, druhým jsou grafické reporty sledující vybrané metriky v nástroji MS Excel.

This diploma thesis is focused on an implementation of a Business Intelligence (BI) in a raw materials trading company, which trades brown coal. At first, a Balanced Scorecard analysis is made in this trading company. Then results of this analysis are used for the implementation of the BI. The first chapter of this thesis describes goals, methods and structure of the thesis. The second chapter contains information about those theses, which have similar topics as my thesis. Next chapters are theoretical part of the thesis. The third chapter describes the Business Intelligence and the fourth chapter describes the Balanced Scorecard. The fifth chapter is a theoretical-practical chapter and describes the company and the brown coal market. Practical part starts on the chapter six, which describes the use of the Balanced Scorecard in the given company. Next chapter uses the outputs of the chapter six and in a chapter seven there is an implementation of the BI. The eighth chapter describes reports of the BI and the ninth chapter contains conclusion and an evaluation of achieving the goals set by this thesis. Main contribution of this thesis is in the demonstration of design and implementation of the BI in a raw materials trading company.

Made available in DSpace on 2015-04-22T22:10:28Z (GMT). No. of bitstreams: 1 Francisco Renato.pdf: 1545974 bytes, checksum: 0cf6a7772bc75157cba79b54753f8d0c (MD5) Previous issue date: 2011-11-08 / Initiatives by government, organizations, and academic studies, show that it is possible to provide a qualitative leap in the services provided by public institutions. Greater application of knowledge, techniques and procedures adopted by the private sector, combined with community involvement initiatives of the servers can create an environment suitable for the process optimization, cost reduction and subsequent increase in quality of services rendered to society. The aim of this paper is to propose the development of a strategic map based on the Balanced Scorecard in a military facility in Brazil. Using comparisons with similar organizations and their strategic maps a analysis of the institution focused on BSC perspectives was possible to verify the respects in which there are difficulties for a future use of the BSC, and thus improvements in the existing organizational structure such as better training of managers and technicians in relation to the tools used in quality management and strategic planning and implementation of initiatives of staff involvement. In addition, a strategic map suitable for the reality of the organization was studied in order to guide the organization s professionals in order to more effectively fulfill the mission of this military unit. / Iniciativas por parte de governo e organizações, além de trabalhos acadêmicos, demonstram que é possível proporcionar um salto de qualidade nos serviços prestados pelas instituições públicas. Uma maior aplicação de conhecimentos, técnicas e procedimentos adotados pelo setor privado, aliada a iniciativas de envolvimento dos servidores pode criar um ambiente apropriado para a otimização de processos, redução de custos e consequente aumento da qualidade dos serviços prestados à sociedade. O objetivo geral deste trabalho é propor o desenvolvimento de um mapa estratégico baseado no Balanced Scorecard em uma instituição militar brasileira. Utilizando-se de comparações com mapas estratégicos de organizações similares e análise desta instituição à luz das perspectivas do BSC foi possível verificar os aspectos nos quais existem dificuldades em relação a uma futura utilização do BSC, e, desta forma, melhorias na estrutura organizacional existente tais como, melhor formação de gestores e técnicos no que tange às ferramentas empregadas em gerenciamento de qualidade e de planejamento estratégico e implantação de iniciativas de envolvimento da equipe foram propostas. Além disto, um mapa estratégico adequado à realidade da organização estudada foi de forma a orientar os profissionais no sentido de cumpri com maior efetividade a missão da referida unidade militar

Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-04-12T12:59:50Z No. of bitstreams: 1 AlbertoJoaquimdosSantosDissertacao2012.pdf: 2924586 bytes, checksum: b73c45b8d6c5823c680066ae0f398f0c (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-04-12T13:00:02Z (GMT) No. of bitstreams: 1 AlbertoJoaquimdosSantosDissertacao2012.pdf: 2924586 bytes, checksum: b73c45b8d6c5823c680066ae0f398f0c (MD5) / Made available in DSpace on 2017-04-12T13:00:02Z (GMT). No. of bitstreams: 1 AlbertoJoaquimdosSantosDissertacao2012.pdf: 2924586 bytes, checksum: b73c45b8d6c5823c680066ae0f398f0c (MD5) Previous issue date: 2012-08-27 / The Balanced Scorecard (BSC) is a widely adopted methodology for measuring and monitoring the implementation of organizational strategy. However, some authors are critical to the strategic maps derived from the BSC due to: (i) the relationship of causes and effects are one-way, (ii) the model is static and does not express the temporality, and (iii) the fact that its indicators capture only past facts. Given that actors, resources, and processes interact in a scenario for the execution of a strategic plan, it seems to be an interesting idea to apply modeling and simulation techniques to understand this dynamics. Complementarily, the great uncertainty of the variables involved in this scenario works as a strong driver to the adoption of qualitative representations instead of a precise numerical model. Thus, the Qualitative Modeling technique is studied in this research, exploring the variables values represented by intervals and distinct points in their respective domains. Two qualitative models were built, one related to the scenarios for strategic planning and other for representing the strategic map of an organization. Simulations on the models were conducted in order to enable: (i) a conceptual study of the relations between the components of the plan, showing how modeling and qualitative simulations can help in maintaining their alignment; (ii) the anticipation by the strategic level of the organization of problems arising from assumptions about the values of variables; and (iii) promoting organizational learning from the sensemaking process triggered by the analysis of the simulation results. A case study was carried out on the institutional strategic planning from the Brazilian General Attorney in order to enlighten the benefits from the proposed approach. / O Balanced Scorecard (BSC) ?? uma metodologia amplamente adotada para medir e monitorar a implementa????o da estrat??gia organizacional. No entanto, alguns autores s??o cr??ticos quanto aos mapas estrat??gicos oriundos do BSC por conta: (i) das rela????es de causa e efeito serem unidirecionais, (ii) de o modelo ser est??tico e n??o expressar temporalidade, e (iii) de seus indicadores de captarem apenas o passado. Visto que em um cen??rio de execu????o de um plano estrat??gico interagem atores, recursos e processos, a ideia de se aplicar t??cnicas de modelagem e simula????o para se entender essa din??mica ?? atrativa. A grande incerteza das vari??veis envolvidas neste cen??rio funciona como um forte incentivo para a ado????o de representa????es qualitativas em vez de um modelo num??rico preciso. Assim, a t??cnica Modelagem Qualitativa foi ?? estudado nesta pesquisa, explorando os valores das vari??veis representadas por intervalos e pontos distintos em seus respectivos dom??nios. Dois modelos qualitativos foram constru??dos, um relacionado com os cen??rios de planejamento estrat??gico e outro para representar o mapa estrat??gico de uma organiza????o. Simula????es sobre os modelos foram conduzidas a fim de permitir: (i) a combina????o de uma reflex??o concetual sobre as rela????es entre os componentes do plano, mostrando como a modelagem e simula????es qualitativos podem ajudar na manuten????o do seu alinhamento; (ii) que o n??vel estrat??gico da organiza????o antecipe problemas decorrentes de suposi????es sobre os valores das vari??veis; e (iii) a aprendizagem organizacional do processo de tomada de sentido desencadeada pela an??lise dos resultados da simula????o. Um estudo de caso foi realizado no planejamento estrat??gico institucional do Minist??rio P??blico Federal, a fim de se evidenciar os benef??cios da abordagem proposta.

The thesis is divided into two main parts. The first part is focusing to theoretical bases of work, it is a brief introduction to business performance and utilization of modern indicators to measure it with an emphasis on benchmarking. In second part, we deal with the practical application of information acquired and that a specific enterprise. It is an analysis of the current situation with companies in the same field of business. With the help of financial analysis, SWOT matrix identify the strengths and weaknesses of the company. The most important part is devoted to benchmarking based on publicly available data from the financial statements. For these purposes, I especially enjoyed the information from the available statement. Based on the information they are designed adequate opportunities in improving and recommendations for evaluating enterprise.

<p>Syftet med studien är att utifrån lärandet och de förändringar som hittills skett i styrkortsarbetet beskriva och analysera hur Locum håller sitt balanserade styrkort levande. Forskare inom styrkortsområdet framhåller att styrkorten kontinuerligt måste</p><p>uppdateras för att kunna spegla företagets situation. Lärandet anses vara en förutsättning för förändring, därför inriktas studien på hur förändring och lärande i företaget håller det</p><p>balanserade styrkortet levande. I den teoretiska referensramen har en cirkelrutin för förnyelse av det balanserade styrkortet tagits fram utifrån befintlig teori inom området. Den kvalitativa studien omfattar datainsamling i form av interna dokument,</p><p>årsredovisningar och fyra semi-strukturerade intervjuer med medarbetare på olika nivåer i Locums organisation. Av studien har framkommit att aktivt involverande av medarbetare på alla nivåer i organisationen utgör grunden för att hålla styrkortet levande genom lärande. Locum har på det viset lyckats med sitt styrkortsarbete. Studien har även visat på att Locums styrkortsarbete är i linje med svensk forskning som pekar på vikten av att involvera medarbetare.</p> / <p>Title: Keeping the balanced scorecard alive: case</p><p>study in Locum</p><p>Authors: Katja Broxvall, Anders Galmén, Susanna Oktay</p><p>Key words: Balanced scorecard, change, renewal, circle routine, organizational learning</p><p>Purpose: The purpose of the case study is to find out how the company keeps its balanced scorecard up to date. We do this by studying change and learning occurred so far in Locum in relation to the renewal of the balanced scorecard.</p><p>Methodology: We have used a qualitative method based on</p><p>semi-structured interviews.</p><p>Theoretical perspectives: To understand the background and</p><p>prerequisites for renewal we have built up a theoretical framework consisting of theories concerning: Regular routines for maintenance and development of the balanced scorecard,</p><p>learning organizations through Senges five disciplines, single- and double loop learning, theory of action and theories on change and resistance to change. These theories have been summarized to a framework for analysis.</p><p>Empirical foundations: The study is based on data which we have received through internal documents, annual reports and four interviews with employees of the studied organization. By analyzing this data we have reached a conclusion.</p><p>Conclusion: An active involvement of employees throughout</p><p>the organization is the foundation for keeping the balanced scorecard alive. Learning is achieved by this involvement.</p>

<p>”The language of management is money”, har någon sagt. I affärslivet gäller det att veta vilka åtgärder som lönar sig. Vi har i vår uppsats fokus på design som en strategisk resurs; skapande av mervärde. Kunskapsbaserade tillgångar, är mycket viktiga för företagens framgång i dagens hårda konkurrenssituation. Mer än 75% av det genomsnittliga företagets marknadsvärde kommer från immateriella tillgångar som traditionella redovisningssystem inte klarar av att värdera. Vilka resurser har företag i form av kapital, fysiska tillgångar, människor, teknik, varumärke och relationer?</p><p>Den ökade fokuseringen på immateriella tillgångar förändrar synen på ekonomi och utmanar inrotade lednings- och organisationssynsätt. Som en följd av globalisering och hårdare konkurrens blir det svårare för företag att differentiera sig. Nya mervärden måste adderas till produkten eller tjänsten för att locka kunden och möta förändrade behov som uppstår.</p><p>Att implementera design på en strategisk nivå handlar först om att fastställa ansvaret och ledarskapet som har hand om design. Därefter kommer sökandet efter det design kan göra för organisationskulturen; möjligheterna till nyskapade produkter och ökat identitetsskapande.</p><p>För att uppnå framgång i ett företag krävs det idag mer än att styra med ekonomiska mål och nyckeltal. Det behövs en balans mellan finansiella- och ickefinansiella mått. Vi vill ta reda på hur design och designers kunskap bidrar strategiskt och skapar konkurrensfördelar — designens förmåga att differentiera, anpassa sig, förändra och bidra till ett företags ”bottom-line”-resultat. Vi har fördjupat oss i detta och vill undersöka om det går att arbeta med något gemensamt konkret och visuellt verktyg för att förstärka designens roll som strategisk resurs. En hjälp att överbrygga klyftan mellan designers och företagsledares skilda världar.</p>

<p>This paper is a study of corporate governances in the municipal of Stockholm. The purpose of this paper is to enlighten the problems and opportunities for the corporate governances of the wards in the municipal of Stockholm. The municipal of Stockholm is made up of 18 relatively self-governing wards, whose activities bear a resemblance to one and other. Therefore we have specified our survey to corporate governances in the ward of Skarpnäck (Skarpnäcks stadsdel), to be able to use this ward as an example to corporate governances in the entire municipal of Stockholm. The essay emanates from the important management theories: Budget, Integrated Management system (ILS), Benchmarking and Balanced Scorecard.</p><p>The essay is based on interviews and a poll survey we conducted in the administration of the ward of Skarpnäck, and also based on interviews with Stockholm’s city hall. We have also studied organizational documents and made field observations. All of the survey data has been interweaved with the above mentioned theories to form a study of the corporate governance in the municipal of Stockholm.</p><p>In the papers first part we explain what a municipal and an administrative ward is, and how they are organized. This is followed by a theory section where we describe the theories behind Budget, Integrated Management system, Benchmarking and Balanced Scorecard. In the empirical section that follows, we examine how these different theories and models are used in the municipal of Stockholm. Furthermore we present the results of or poll survey in the empirical section. In the empirical section we also examine the effect of political management in the organization. After that follows an analysis and a discussion of each theory. In the discussion section we present our own opinion. The discussion is concluded with a summarization of our own proposals to improve the management of the municipal of Stockholm.</p><p>Our conclusion is that there’s a gap of knowledge in the organization, between those who outline the management and those who’s governed. The corporate governance is not communicatively adapted to bridge this gap. The gap of knowledge is mainly due to the lack of knowledge in economics and corporate governance with the lower-level managers. The lower-level managers are often internally recruited from their own accounting unit. The lower-level managers also get unreasonably large areas of responsibility. We would like to see one or more manager superior to the accounting unit managers (lower-level). The superior manager/s could then devote herself entirely to make the organization as effective as possible thru better corporate governance. An alternative measure would be to use the competence of the economic department to a greater extent when managing each accounting unit. The determining factor of today’s system is the budget. The corporate governance is primarily based on budget data, as these data are easiest to understand and evaluate.</p> / <p>Denna uppsats är en studie av verksamhetsstyrningen i Stockholms stad. Uppsatsens syfte är att belysa de problem och möjligheter som finns för verksamhetsstyrningen av stadsdelarna i Stockholms stad. Stockholm stad består av 18 relativt självstyrande stadsdelar, som verksamhetsmässigt påminner om varandra. Vi har därför specificerat undersökningen till verksamhetsstyrningen i Skarpnäcks stadsdel, för att kunna utgå från denna stadsdel som exempel för verksamhetsstyrningen i hela Stockholm. Uppsatsstudien utgår från de viktiga styrbegreppen; Budget, Integrerat Ledningssystem (ILS), Benchmarking och Balanced Scorecard.</p><p>Underlag för uppsatsen är intervjuer och en enkätundersökning som vi genomfört i Skarpnäcks stadsdelsförvaltning samt intervjuer i Stockholms stadshus. Dessutom har vi studerat verksamhetsdokument och gjort fältobservationer. Alla undersökningsdata har vävts samman med de ovan nämnda teorierna till en studie av styrningen i Stockholms stad.</p><p>I uppsatsens första del förklaras vad en kommun och stadsdel är, och hur de är organiserade. Därefter följer ett teoriavsnitt där vi i tur och ordning går igenom teorierna bakom Budget, Integrerat Ledningssystem, Benchmarking och Balanced Scorecard. I empiriavsnittet som följer därefter granskar vi hur dessa olika teorier och modeller används av Stockholms stad. Dessutom presenterar vi i empiriavsnittet resultatet av vår enkätundersökning. I empiriavsnittet granskar vi även den politiska styrningens effekt på organisationen. Därefter följer en analys och en diskussion av respektive teori. I diskussionsavsnittet presenterar vi våra egna åsikter. Diskussionen avslutas med en summering av de egna förslag vi har för att förbättra styrningen av Stockholms stad.</p><p>Vår slutsats är att det råder ett kunskapsgap i organisationen, mellan de som utformar styrningen, och de som ska styras. Verksamhetsstyrningen är inte kommunikativt anpassad för att överbygga detta kunskapsgap. Kunskapsgapet beror till stor del på bristande kunskap om ekonomi och verksamhetsstyrning hos enhetschefer, som ofta internrekryteras på respektive resultatenhet. Enhetscheferna får dessutom orimligt stora ansvarsområden. Vi skulle vilja se en eller flera chefer överställda enhetscheferna som kunde assistera enhetscheferna i styrningen, och därmed verka för en effektivare organisation. En alternativ metod vore att bättre ta vara på kompetensen hos ekonomiavdelningen i verksamhetsstyrningen på enhetsnivå. Kontentan av dagens system är att budgeten blir den avgörande faktorn för verksamhetsstyrningen och uppföljningen, eftersom den är lättast att förstå och följa upp.</p>

<p>Syfte: Att undersöka hur det balanserade styrkortet fungerar som styrinstrument på några kliniker inom sjukvården.</p><p>Metod: Studien tillämpar en kvalitativ undersökningsmetod.</p><p>Teoretiskt perspektiv: Det teoretiska perspektivet utgörs av Kaplan och Nortons grundmodell och Aidemarks modell av det balanserade styrkortet.</p><p>Empiri: Det empiriska materialet består av information som samlats in genom intervjuer med personer i ledande ställning vid ett av sjukhusen inom Region Skåne.</p><p>Slutsatser: Det undersökta sjukhuset valdes på grund av att man där påstod sig ha infört det balanserade styrkortet (BSC) på flera avdelningar. Njurmedicinska enheten valdes efter förfrågan och Ögonmottagen valdes ut av ekonomichefen. Det visade sig emellertid att BSC inte i praktiken har blivit infört på Njurmedicinska enheten eller Ögonmottagningen på det sätt som sjukhusledningen var övertygad om.</p> / <p>Purpose: To examine how the balanced scorecard is used in the control of some hospital units.</p><p>Methodology: This essay uses a qualitative research method.</p><p>Theoretical perspective: The theoretical perspective consists of a model made by Kaplan and Nortons base model of the Balanced Scorecard and Aidemark.</p><p>Empirical foundation: The empirical study consists of information collected from persons in leading position in one of the hospitals in Region Skåne.</p><p>Conclusions: The hospital was chosen because the hospital management claimed that the Balanced Score Card (BSC) was introduced in several of the wards. The kidney medical unit was chosen after inquiry and the eye unit was chosen by the financial director. However, the BSC is not implemented in the kidney medical unit or the eye unit as the hospital management was assured.</p>

Background: From the beginning of the 60´s until the beginning of the 80´s the swedish local government has expand enourmously. The expansion didn´t lead to any discussions about how the local government should be controlled or organized. The local government should instead be organized and controlled as administrations. Lately it has became more usual to have these discussions about how local government should be controlled and organized. Nowadys it´s not unusual that local governments imitate private companies. Purpose: The purpose of this thesis is to analyze how local governments have had the possibility to use Balanced Scorecard. Limitations: We have only analyzed how local governments have had the opportunity to use Kaplan&amp;Nortons original model about Balanced Scorecard. Method: We have performed a case study, where we have carried out eight interviews with a total of ten respondents from four local governments and Svenska Kommunförbundet. We have also used internal documents, Internet and already written literature concerning Balanced Scorecard. We have also used local governments respective private companies characteristics. Results: Local governments characteristics result in that the original model about Balanced Scorecard, can´t be used in local governments as it is performed by Kaplan&amp;Norton. It´s still possible to use the basic idea of the model, but it has to be adapted to local governments conditions.