在科技發達的現今，而企業間的經營競爭也愈來愈激烈，企業需要有一套績效評估的標準以知道本身是否有成長？是否有利潤產生？是否具有競爭力？然而在現今的資訊時代中，大部分的企業所採用的企業績效評估的標準仍以傳統的財務會計模式為主，然而財務面只是企業經營成果的最後衡量，而哪些因素是影響、導致最後在財務面的成果展現則是非常重要且需要去探討的。 Kaplan & Norton所提出的平衡計分卡(The Balanced Scorecard; BSC)能幫助企業達成願景，滿足股東的期望。平衡計分卡(BSC)包括四個構面(財務、顧客、內部流程、學習與成長)，強調企業最後的營運績效(利潤)不僅只來自於財務報表的資料成果，還包括其它層面(如顧客、內部流程、學習與成長)所間接產生的因果關係所造成的影響。 另一方面，企業的資訊系統(IS)可以產生有用的資訊以提供給高階主管決策之用，幫助調整企業的策略目標與願景，可反應出企業策略的制定有無妥善。然而，傳統的資訊系統(IS)卻無法即時有效地提供資訊；因此，就應利用多維度模式(Multi-Dimensional Model)的資料結構來找出所追求的關鍵性資訊以供作決策。 在資訊時代中，對於如何幫助企業發展一個平衡計分卡(BSC)，使企業根據策略目標與願景獲取競爭優勢以達到永續經營；而以多維度模型(Multi-Dimensional Model)所建構的資訊系統，可反應出經過分析後所得到的資訊是否可以支援(Support)企業在平衡計分卡(BSC)中所設計的策略性指標(Indicators)。 根據以上所述，本研究針對製造業中的一家製帽公司進行研究，探討企業是否能夠建立平衡計分卡(BSC)系統？同時，探討企業的資訊系統(IS)對於平衡計分卡(BSC)的支援情況如何？以及從一般的資訊系統建立平衡計分卡(BSC)的困難處在哪？最後，要探討的是如何利用資料結構(多維度模型)去支援(Support)平衡計分卡(BSC)？ 研究所得結論可歸納為，受訪的個案公司能夠接受平衡計分卡(BSC)的觀念；然而平衡計分卡(BSC)的實施有賴於各層面因果關係的建立；若要達到各層面因果關係的建立，則企業需要有以流程為主的整合資訊系統；而受訪個案公司的傳統資訊系統不易支援平衡計分卡(BSC)；若企業沒有良好的資料模型就無法支援平衡計分卡(BSC)；而平衡計分卡(BSC)需要以多維度模型(Multi-Dimensional Model)來支援。

The balanced scorecard (BSC) is an accepted methodology for putting strategy into action. The BSC provides a comprehensive performance measurement for an organization with respect to both financial and non-financial perspectives, including the triple bottom line of planet, people, and profit. Through various implementations to companies, organizations, and sectors, balanced scorecards have been used widely both for strategic purposes, as well as for more tactical focus for auditing current performance. BSC implementation is particularly adequate when integrated with the operational processes of the organization. The integration between the strategic plan and the financial and operational plans proceed via the business process model that covers the operational processes associated with the objectives of the organization in the strategy map. In this way, BSC is a tool for real-time monitoring of performance as well as providing the crucial linkage to the organization’s strategy that enables the proper implementation of the organization’s strategy. Data envelopment analysis (DEA) has been widely applied for measuring the efficiency of a specific decision-making unit (DMU) against a projected point on an efficiency frontier. DEA is therefore particularly suitable for measuring the organizational efficiency based on the BSC indicators, which are defined as Key Performance Indicators (KPIs). In the commercial fisheries sector, sustainable strategy of fisheries organizations can be gained by running the current operations more effectively, and by integrating processes enabling adaptation to change. The efficiency frontier of the DEA model can be used to calculate the efficiency of fisheries operations. The proposed research is undertaken as part of the Canadian Fisheries Research Network (CFRN) to investigate the application of BSC and DEA for defining commercial fisheries performance evaluation variables with respect to the objectives of environmental sustainability, economic viability, and social and cultural stability in compliance with, and in the absence of, performance monitoring alleged in the Fisheries and Oceans, Canada Integrated Fisheries Management Plans (IFMP). The combination of BSC-DEA methodologies is developed in this research as a required performance monitoring system suitable for IFMPs for analyzing the relative efficiency of commercial fisheries case studies across Canada towards incorporating best sustainable practices in the industry.

The subject of this diploma thesis is an evaluation of the company HBH Projekt spol. s.r.o., using the Balanced Scorecard method. In the first section, I will explain the theoretical knowledge components and provide a definition for some of the basic concepts related to management strategy, financial analysis, and performance indicators. The second section is an analysis and evaluation of the recent performance of HBH Projekt spol. s.r.o.. This second section will focus on both financial and non-financial measurements. The findings of these analyses serve as the basis for the third section, which is a proposal for the implementation of the Balanced Scorecard method for the company. In this section, the four perspectives are assigned to the strategic goals of the company, benchmarks are set, and strategic metrics are defined to help achieve the set goals of improving the company's performance.

This doctoral thesis focuses on the evaluation both economic and social performance factors in the management of business enterprises. The aim is to introduce a model that is based on the Balanced Scorecard principle. The main focus here is on the economic and social area directly stemming from the theoretical basis of the Corporate Social Responsibility. As a result of this thesis is to introduce not only the compilation of the model for performance evaluation of business enterprises but also the methodology of its implementation as well as creation of a strategic map. In order to do so, it is to define key performance indicators that are linked to the evaluation of the strategic aims in the individual perspectives. Thus, the identification of the economic and social factors is the key prerequisite which has an impact on performance in the area of Information and communication activities in the Czech Republic.

Problemdiskussion och syfte: Baserat på tidigare forskning noterar vi att företag möter utmaningar med att identifiera relevanta sociala hållbarhetsmål, det vill säga mål som kan kopplas till deras affärsstrategi och som genererar lönsamhet. Då vi finner att det brister i forskning som behandlar detta är syftet med denna studie att öka förståelse för de utmaningar som finns med att mäta och länka sociala hållbarhetsmål mot affärsstrategi för att generera lönsamhet.   Metod: För att uppfylla studiens syfte har vi använt ett hermeneutiskt synsätt och en deduktiv forskningsansats där genomförandet har baserats på en kvalitativ empiriinsamling som bestått av intervjuer. Empiriska data analyserades sedan med hjälp av narrativ analys.   Resultat & slutsats: Studien visar på att den största utmaningen för företag är att mäta och hitta en direkt länk mellan CSR och lönsamhet. Vidare finner vi att implementering av CSR i affärsstrategin hjälper att påvisa indirekt samband mellan CSR och lönsamhet.   Bidrag: Studien tillför ett teoretiskt bidrag till befintlig forskning som menar på att företag bör lägga ner resurser på att identifiera vad CSR innebär för dem och sedan sätta relevanta mål utifrån det. I det teoretiska bidraget menar vi även på att styrkonceptet (S)BSC bör utökas för att inkludera fokus på kommunicerbarhet eftersom det är en nyckelpunkt för sambandet mellan CSR lönsamhet. Studien presenterar även ett praktiskt bidrag som riktar sig till de yrkesverksamma där vi uppmuntrar företag att formulera en vision som inkluderar CSR och integrera det i affärsstrategin. Samt att fokusera på “what gets valued gets done”, istället för “what gets measured gets done”. Det vill säga rikta bort fokus från mätbara mål och istället fokusera på kommunicerbara mål för CSR.   Förslag till fortsatt forskning: Vi ser det intressant att vidare studera hur kommunicerbara mål för socialt ansvar kan identifieras och formuleras. Detta eftersom befintlig forskning fokuserar på mätbara mål. / Aim: Based on previous research, we found that companies face challenges in identifying relevant social sustainability goals. Meaning, goals that can be linked to the business strategy that are aimed to generate profitability. There is a lack of researches that address this problem; hence the purpose of this study is to increase understanding of the challenges that exist in measuring and linking social sustainability goals to business strategy in order to generate profitability.   Method: To fulfill the purpose of the study, we have used a hermeneutic approach and a deductive research approach. Where the implementation has been based on qualitative research consisting of interviews. Empirical data was then analyzed using narrative analysis.   Result & Conclusions: This study shows that the biggest challenge for companies is to measure and find a direct link between CSR and profitability. Furthermore, we find that the implementation of CSR in the business strategy helps to emphasize an indirect relationship between CSR and profitability.   Contribution of the thesis: The study makes a theoretical contribution to existing research, which indicates that companies should devote resources on identifying what CSR means to them and then set relevant goals based on it. The theoretical contribution also presents that the (S)BSC concept should be expanded to include focus on communicability as it is the key point for the relationship between CSR profitability. The study also presents a practical contribution aimed at the professionals in which we encourage companies to formulate a vision that includes CSR and integrate it into the business strategy. As well as focusing on “what gets valued gets done”, instead of “what gets measured gets done”. We suggest that companies should aim the focus on communicable goals instead of measurable goals for CSR.   Suggestions for future research: We find it interesting to further study how communicable social responsibility goals can be identified and formulated. This is because existing research focuses on measurable goals.

平衡計分卡( Balanced Scorecard, BSC)是一項可以協助描述、並推動組織策略付諸實行的利器，關於描述組織之價值創造的四個構面模式，可以當成高階管理團隊彼此間討論企業發展方向與策略議題優先性的共同語言。至於有關策略性衡量指標，除了是四大構面的績效指標之外，也應被視為BSC內四個構面具有因果關係連結的目標、項目；Robert S. Kaplan和David P. Norton共同創造出一個關於此連結的通用表達方式，用來協助高階主管進行討論，並稱之為策略地圖。他們同時也證明了BSC所寄託的一個基本原則，那就是「如果您能夠衡量，就可以管理」 從實務經驗中大多數人都會認為管理資訊系統不僅協助企業管理工作，也是產出各種衡量數據的利器，因此本研」究希望透過分析已導入過BSC之個案公司，探討該公司由策略地圖所引導出來的各項策略性衡量指標的資訊需求，是否能夠在其管理資訊系統中獲得滿足？管理資訊系統的建置是否應該優先支援公司策略性目標？實際上探訪各行業導入BSC之狀況，發現普遍存在著「數據落差」。 本研究旨在建構一套能夠彌補「數據落差的資訊需求規劃模式，利用商業智慧(BI)工具擷取ERP、CRM、SCM、Workflow、KM、e-Learning等管理資訊系統之有效數據，進行資訊加工後，提供給BSC資訊系統，在數位儀表板上顯示，以協助隨時管控策略性衡量指標之達成狀況。本研究也將BSC導入程序及資訊系統整合作業加以制式化，整理成BSC導入專案進度表，供其它有意導入BSC之企業參考，本論文最後延伸說明BSC在協助組織變革管理、協助智慧資本之衡量、及審視資訊資本齊備程度等方面，都很有助益。 / Balanced Scorecard (BSC) is a powerful tool for describing and implementing an organization’s strategy. The four-perspective model of describing a value-creating organization can be regards as a language for executive teams to discuss the direction and priority of their strategic agenda. In terms of strategy measures, they do not only represent as the key performance indicators (KPIs) of four independent perspectives, but also regard as the cause-effect linkage of goals and items among the four perspectives of BSC. Robert S. Kaplan and David P. Norton created the expression model of the cause-effect linkage to assist the discussion process of executive teams. It is so called a strategy map. They both also demonstrated a fundamental principle underling the BSC; i.e. “If you can measure, you can manage it.” From an empirical perspective, people believe that management information systems (MISs) can help the efficiency and effectiveness of business administration as well as be the powerful tool of generating data for various performance measures. Therefore, by analyzing a case of a BSC roll-out enterprise, this research would like to address whether the data requirements of strategic measures generating from strategy maps are fulfilled by the data output from the MISs or not. Is it a necessity to support the strategic goals of an enterprise first in case of building MISs for an enterprise? After studying the status of roll-out BSC enterprises in different industries, it shows that there is a “KPI-data accuracy” issue between actual KPIs needed and the data resources from. The purpose of this research is to build a data requirement planning model to find out the “accurate data” by using a business intelligence (BI) tool to access the effective information from ERP, CRM, SCM, Workflow, KM, e-Learning; etc., and then to manipulate those data in order to output the BSC indicators for executive teams for monitoring the status achieved of BSC from the dashboard anytime. Moreover, the study also standardizes the BSC roll-out processes and the integration processes of MISs by summarizing into time tables of project management which can be regarded as a reference kit for enterprises intending to implement BSC in the future. Finally, the study also demonstrates the benefits of BSC in assisting change management of an organization, in evaluating the intellectual capital, and in measuring information capital readiness of an enterprise, etc.

Made available in DSpace on 2016-04-25T18:39:37Z (GMT). No. of bitstreams: 1 Paulo Dias Raposo Filho.pdf: 1209264 bytes, checksum: 639d7c16d8c1d854ff3bbc07573abd0e (MD5) Previous issue date: 2011-02-24 / The objective of this work consists of developing an appraisal system based on the premises developed by BSC, through a case study, with opinion polls and quality approach. It was proposed a generic model to set up the performance indicators in a small sized drugstore which produces tailored made and prescribed chemical formulas. In order to compose the system design, a theoretical revision was carried out, broaching some proposals commonly developed in big companies. The work developed a revision of the strategic positioning, the formulation of SWOT analysis and the obtaining of strategic map for the company.Counting on a defined profile, it was set up on this basis in an appraisal system which substantiated BSC and from it indicators for entrepreneurial performance appraisal were set up. The development of this proposed work was centralized in the company Pharmakon Farmácia de Manipulação e Homeopatia ( Pharmakon Drugstore which produces tailored made and prescribed chemical formulas and Homeopathies), which has a structure classified as a small sized company. This work developed the review of strategic positioning, formulation of SWOT analysis and the obtaining of strategic map for the company. The consequences of implementation related to the work shown, considering the limitations of generalization of study case, can be adapted to other researches, besides being a useful subside for BSC implementation in other companies classified as small or medium ones / O objetivo deste trabalho consiste em desenvolver um sistema de avaliação de desempenho a partir das premissas desenvolvidas pelo BSC, por meio de um estudo de caso com pesquisa participante e abordagem qualitativa. Foi proposto um modelo genérico para a configuração dos indicadores de desempenho em uma farmácia de manipulação de pequeno porte. Para compor o desenho do sistema foi feita uma revisão teórica, abordando algumas propostas comumente desenvolvidas em empresas de grande porte. Com o perfil definido, foi configurado nessa base um sistema de avaliação fundamentado no BSC, e a partir dele foram estabelecidos os indicadores para a avaliação da performance empresarial. O desenvolvimento do trabalho foi centrado na empresa Pharmakon Farmácia de Manipulação e Homeopatia, que apresenta uma estrutura classificada como de pequeno porte. O trabalho desenvolveu a revisão do posicionamento estratégico, a formulação da análise SWOT e a obtenção do mapa estratégico para a empresa. Os reflexos da implementação do trabalho apresentado, considerando as limitações da generalização do estudo de caso, podem ser adaptados a outras pesquisas, além de servir de subsídio para implementação do BSC a outras empresas classificadas como de médio e pequeno porte

Práce se zabývá aplikací Balanced Scorecard (BSC) jako nástroje řízení strategie společnosti Formy Tachov, s.r.o., divize Opravna. Nejprve je provedena analýza úspěšnosti stávající strategie společnosti pomocí analýzy ekonomické výkonnosti společnosti jako celku i jejích divizí. Dále je provedena analýza tvorba hodnoty pro vlastníky společnosti pomocí nástroje INFA. Dále je v práci navržena nová strategie společnosti i jejích divizí. Strategie společnosti je říená pomocí systémového vyladění divizí se strategií společnosti na celoorganizační úrovni. Pro řízení strategií je navržen systém BSC cílů a indikátorů, dále jsou navrženy BSC stratgické mapy společnosti jako celku i jejích divizí.

This thesis deals with the application of Business Intelligence (BI) to support the corporate performance management in ISS Europe, spol. s r. o. This company provides licences and implements original software products as well as third-party software products. First, an analysis is conducted in the given company, which then serves as basis for the implementation of the BI solution that should be interconnected with the company strategies. The main goal is the implementation of a pilot BI solution to aid the monitoring and optimisation of corporate performance. Among secondary goals are the analysis of related concepts, business strategy analysis, strategic goals and systems identification and the proposition and implementation of a pilot BI solution. In its theoretical part, this thesis focuses on the analysis of concepts related to corporate performance and BI implementations and shortly describes the company together with its business strategy. The following practical part is based on the theoretical findings. An analysis of the company is carried out using the Balanced Scorecard (BSC) methodology, the result of which is depicted in a strategic map. This methodology is then supplemented by the Activity Based Costing (ABC) analytical method, which divides expenses according to assets. The results are informational data about which expenses are linked to handling individual developmental, implementational and operational demands for particular contracts. This is followed by an original proposition and the implementation of a BI solution which includes the creation of a Data Warehouse (DWH), designing Extract Transform and Load (ETL) and Online Analytical Processing (OLAP) systems and generating sample reports. The main contribution of this thesis is in providing the company management with an analysis of company data using a multidimensional perspective which can be used as basis for prompt and correct decision-making, realistic planning and performance and product optimisation.

This master‘s thesis deals with evaluation efficiency of the company XY. It analyses the company’s development in years 2007 – 2011 by the modern method of economic value added. Based on the recognized results I suggested measures for an improvement present situation of the company for several following years.