Stanovení hodnotové výhody pro zákazníka, SWOT analýza a Porterova analýza pěti konkurečnčních sil jako podklad pro tvorbu cílů a měřítek s využitím přístupu Balanced Scorecards.

"Realizing corporate vision through balanced scorecards" Date: May 28, 2015 Level: Bachelor thesis in Business Administration, 15 ECTS Institution: School of Business, Society and Engineering, Mälardalen University Authors: Roman Alam Olof Hällman July 2, 1987 May 11, 1989 Title: Realizing corporate vision through balanced scorecards Supervisor: Magnus Hoppe Keywords: Balanced scorecards, corporate vision, key performance indicators, performance measurement, strategy. Research question: Why are balanced scorecards implemented and how are they adapted and developed? Purpose: The purpose of this thesis is to describe what reasons companies claim for implementing balanced scorecards and how these companies adapt and develop the scorecards. Method: To conduct a qualitative research, a literature review, a case study and interviews were carried out to draw the conclusions of the thesis. Conclusion: The study identified industry-, business- and organization-specific adaptations of the balanced scorecard as a performance measurement tool to link strategy and corporate vision to future decisions and actions.

Thesis (Master of Management Accounting)--Cape Peninsula University of Technology, 2019 / This study investigates the extent to which manufacturing small and medium enterprises use management accounting tools (MATs) to improve their business performance. The study was based on two MATs, namely budgeting tools and the strategic management tool (SMT), such as the balanced scorecard (BSC), which are considered critical for the sustainability of SMEs. The study was positioned within a quantitative research approach and data was collected from 82 respondents by means of a questionnaire consisting of closed-ended questions. The collected data was analysed using SPSS (version 25.0) software and presented in the form of tables, frequencies and figures, such as bar and pie charts, in order to understand the trends. The findings revealed that of the two MATs, only a few respondents used the BSC while the majority of respondents used budgeting tools. The results also indicate that certain respondents mostly used MATs, such as the BSC and budgeting tools, for improving their business performance. The BSC was perceived to be the most effective MAT, while the budgeting tools were rated second. This study suggests that some training programmes could be developed for use within the various sector education and training authorities (SETAs) which will assist in educating the SMEs‟ decision-makers on the importance of implementing MATs

This Master’s Thesis Focuses on Problematics of Business Process Management in Manufacturing and Trading Company Utilizing Software Products. The Result of the Thesis Is a Design of Changes related to Management of the Current Processes and Selection of Enterprise Information System to Support Managerial Decisions on Tactical and Operational Level. Evaluation of Economic Effects of the Investment into the Information System is a Part of the Designs.

In the early 1990s, Robert Kaplan and David Norton introduced and developed a new performance measurement and management system called the balanced scorecard (BSC). Most studies have found that evaluators tend to ignore or are not willing to use nonfinancial measures. This study attempts to examine whether the explicit linkage between the evaluator's BSC and the subordinate's BSC makes the evaluators use nonfinancial measures in performance evaluation. This study used an experimental design where subjects were asked to evaluate two managers' performance under explicit linkage versus nonexplicit linkage conditions. The difference between performance evaluation scores of the two managers under the two linkage conditions captures the influence of explicit linkage between BSCs on performance evaluation. I used regression analyses to test my hypothesis. The results of the regression analyses support my hypothesis. This study attempts to explore one possible reason for evaluators' not using nonfinancial measures much in performance evaluation. It is the first one that studies the influence of the linkage between the BSCs on performance evaluation.

This thesis deals with a company performance management method in compliance with the key performance indicators. It addresses the KPIs' characteristics as well as the design process of the indices and their implementation procedures. It does not only rest with a description of the method itself but it also focuses on the related areas of the research such as managers' approach towards the corporate performance management or the business intelligence discipline. The theoretical part of the thesis focuses on building the model that makes it possible to design the KPIs with an emphasis on a successful delivery of the entire project. The methodology is based on a selection of the right indicators and application of the implementation techniques leading to a successful completion of the project. A special attention is dedicated to the CPM concept as a basic principal from which the key indicators derive. The practical part addresses the respective design of the KPIs. First of all, the KPIs are suggested to a banking institution. Afterwards, these indicators are confronted with the model drawn up in the theoretical part. The indicators are assessed consequently. The main contribution of this thesis is a development of a model that can serve as a guide for a proper KPIs design in a company and can add to a successful completion of the indicators' implementation. The findings of the research conducted for the purpose of this thesis could be put to use by the corporate managers who are interested in approaching the performance management methods also assessed in this dissertation.

Bakgrund: Dagens företagsklimat blir allt mer snabbrörliga vilket har lett fram till nya marknadsförhållanden i många branscher. Företag uppmanas att anpassa sig och finna nya sätt att konkurrera genom att anpassa sina resurser, vilket beskrivs som dynamiska färdigheter. Nyckelord är timing, hastighet och flexibilitet, vilket inte alltid är så lätt att eftersträva då det finns många krafter inom en organisation som begränsar dess flexibilitet. Syfte: Med följande bakgrund och problematik är syftet med studien att analysera hur organisationer kan gå till väga för att utveckla dynamiska färdigheter och samtidigt minimera den inneboende trögheten i en organisation. Metod och avgränsning: För att besvara följande resonemang har en fallstudie gjorts på ett svenskt företag inom hästavelsnäringen. Val av företag blev Flyinge AB där fem olika intervjuer genomfördes. Ytterligare ett företag, Hästak AB, kontaktades för att få en mer nyanseras bild av avelsbranschen i sin helhet. Resultat: En förändringsprocess är otroligt komplex då det finns många olika faktorer som påverkar dess utfall. Dynamiska färdigheter kan ses som en förändringsprocess och förändringen kan antingen vara stegvis eller kontinuerlig. Den Ideala förändringen att eftersträva är den kontinuerliga, eftersom den ses som naturlig och motverkas inte på samma sätt av de anställda som en stegvis förändring. På så vis är det enklare att vara flexibel och snabbfotad som är centrala egenskaper i dynamiska företag. Det inre motstånd som finns till förändring kan bland annat ses i organisationsstruktur och kultur. Ledaren har en viktig roll att fylla för att motverka denna tröghet. För att göra detta ska ledaren analysera vad som är problemen idag, kommunicera förändringen, samla acceptans för den samt se till att den genomförs. Balanserade styrkort kan i denna process fungera som ett kommunikationshjälpmedel. / Background: In recent years many business environments have been characterized by a fast and advanced technical development, change in demands and increased competition. The market conditions are constantly changing and because of that organizations have to find new ways to compete. This can be realized through adjustments and restructurings of the firm’s resources portfolio and it is also called dynamic capabilities. Key Words in this process are timing, speed and flexibility. Nevertheless, these elements can be hard to attain since many organizations have an internal inertia that will restrict their agility. Aim: The purpose of the study is to analyze how an organization can develop dynamic capabilities and in the same time reduce its internal inertia. Method: To answer the above reasoning a case study has been realized at a Swedish company within the sector of horse-breeding. The stud farm Flyinge AB was chosen and five different interviews were conducted. An additional interview was conducted at Hästak AB with the purpose to get a better understanding of the horse-breeding industry. Result: Change can be seen as a complex process with many different factors that affect the outcome. A dynamic capability is a process of change and it can be either episodic or continuous. The ideal form of change is continuous since it has a low level of internal inertia. The resistance to change can be seen in organizational structure and culture. To eliminate these obstacles the leader has an important role. The leader should identify the problem, come up with a strategy, communicate the new strategy/change, find acceptance for it and finally implement it. In the change process balanced scorecard can be used as an instrument for communications.

Strategic business and IT alignment assessment is growing in importance. Different assessment methods have been used to try to pursue the complexity of this dynamic and evolutionary alignment. Despite the fact that alignment is a real problem and a challenge of utmost importance, no consensus can be found on what alignment really is, how it should be measured in the organization in practice, or what measures should be taken to maintain and improve it. Consequently, the key question about how to assess and accomplish (define, identify, measure, maintain and improve) the strategic business and IT alignment is still a great unanswered challenge for many enterprises. In this thesis work, three main research questions were formulated: how can the validity and reliability of an alignment assessment method be improved, what are the dominant topics in the area of alignment, and how to facilitate the analysis of the business and IT governance alignment based on business process simulation and balanced scorecard methods. This is a composite thesis work that includes an introduction and six papers (paper A-F). The main contributions and results of this thesis are described in published and included technical papers. In papers A and B an alternative organization-wide approach and metamodel for assessing strategic business and IT alignment are proposed. Two case studies were performed applying the proposed approach. In paper C, a prioritized diagram of the most widely accepted strategic alignment model, with the purpose of categorizing the most important topics in the research area of strategic business and IT alignment is presented. One of the relevant topics that were identified is governance. In papers D, E and F, there are presented a business process simulation approach and a balanced scorecard method in order to facilitate the assessment of the business and IT governance alignment. An illustrative example of the simulation approach is presented in an appendix of this thesis. This research work aims to improve the decision-making process for business and IT managers at different levels in an enterprise by means of increasing the level of understanding and knowledge as well as by enhancing existing models and methods, for evaluating strategic business and IT alignment. / <p>QC 20101110</p>

The goal of this diploma thesis is to analyze the customer satisfaction with services and products the company Agrotec a.s - agricultural division and propose the processes and instructions for its improvement, including financial, organizational and conductive aspects. The theoretical part is focused on costumer, his development from the first purchase, fulfilling his needs, his satisfaction and the methods for its evaluation. The practical part is describing company; where, in which way and with what results was the costumer satisfaction survey made. These indicators are shown in tables and graphs. Further the thesis continues by final evaluation of the costumer satisfaction survey and finishes by improvement proposals chapter.