This dissertation investigated the development, implementation, and evaluation of a management methodology founded on the alignment among the strategy, performance, and customer to bring value to any organization. A case study/action research in a service organization, called Institution "Z," provided the opportunity to assess the effects of the proposed Six Sigma Scorecard (SSS) methodology in the productivity indicators (measured by cycle time, line capacity, and number of errors). The Case study/action research was conducted in three phases: Model and Concepts Design, Data Collection, and Findings. During the research, validity was pursued by using triangulation and theory to help maintain the case under research control. The observation of the SSS methodology in a real organization allowed the researcher to describe the merging process between Balanced Scorecard and Six Sigma methodology and their relationships to each other. The SSS methodology allowed identification of improvement projects that contribute to organizational strategy, implementation of strategies and provide feedback to the top level of management establishing alignment at three organizational levels - corporate, business, and functional. The results of the implementation of the SSS methodology in Institution Z showed a 40% improvement of the cycle time of the auto credit process, a 500% increase in the capacity of the process, and 65% decrease in the number of non-added value activities. During the same period of time, the BSC indicators showed a positive impact, specifically one financial indicator known as Level of Intermediation or GIC grew from 30% to 42% as it was expected by the end of the SSS implementation. The demonstration of the SSS framework in a Case study justifies the need for a combined methodology that aligns strategy, performance improvement and organizational outputs in a feedback loop. More research in this area is needed, especially investigations that include assessment studies where different management approaches are used alone and combined with strategic tools, and investigations that measure the relationship between level of coherence in the three merging points of the SSS and the results reached at the performance of the organization.

In this era of globalisation and fierce competition amongst businesses, there is a need to improve advanced operations management philosophies such as just-in-time (JIT) manufacturing to enhance business performance. Literature review shows that there is no mechanism so far to identify key JIT drivers relevant to a given organisation and its production processes, and their impact on enterprise performance. The research carried out here therefore involved the development of a generic performance measurement model to identify and capture the influence of JIT practices on enterprise performance. A conceptual performance measurement model, which was designed based on comprehensive literature review and informal interviews/discussions with both academic researchers and industry practitioners describes the link between JIT drivers (Xi) and measurable performance (Y). This mathematically determined model is aimed at assisting managers in the systematic identification of the influence of key JIT drivers on enterprise performance using a multidimensional tool such as the extended balanced scorecard. The case study approach was selected as the most suitable methodology for testing and validating the conceptual model in JIT enabled production plant and was applied to the production process of Denso Manufacturing (UK) Ltd., a global automotive component manufacturer. A novel eight-step implementation procedure was designed to collect data, which were analysed and validated by design of experiments, linear mathematical modelling, computer based dynamic simulation and analytic hierarchy process tool. The performance measurement model was then successfully applied to a non-automotive component production plant (Risane Ltd.). In conclusion, the performance measurement model can now be suitably applied to JIT enabled manufacturing environments using relevant organisation specific JIT drivers and key performance indicators to optimise system performance. The contribution to knowledge is an innovative, user friendly, robust and multidimensional performance measurement model enabling industry practitioners to optimise JIT processes with substantial performance enhancement. The model could also be applied by future researchers to other operations management philosophies and industries, and at a higher level could be developed into a self-optimising software package, which will enable rapid determination of the key control parameters needed to optimise process performance just in time.

隨著知識經濟時代的來臨，現代企業價值創造的主角，由過去的有形資產轉變為無形資產，為能掌握企業創造價值之過程及成效的情形下，平衡計分卡與智慧資本報導此二管理工具因應而生。 平衡計分卡清楚表達企業願景與策略，並將策略轉化為策略性議題、策略性目標、衡量指標及行動方案，成為使短期活動與策略結合一致的策略管理工具；而智慧資本報導則能幫助企業瞭解知識如何創造、累積、共享及整合運用之過程，以進行有效之知識管理。 其中智慧資本大致可分為四大類：人力資本、創新資本、流程資本與關係資本，分別與平衡計分卡中之學習與成長、內部流程與顧客三大構面概念上有相似之處，且兩管理制度之發展皆與策略有緊密的關聯性，故本研究以國內一生技製藥公司為研究對象，以平衡計分卡之觀念架構發展智慧資本內部報導。 本研究採個案研究法並輔以問卷調查，藉以瞭解對於策略之達成，智慧資本內部報導所應包含之內容為何。研究結果如下： 一、可藉由設計平衡計分卡之觀念架構與精神，以具體發展智慧資本內部報導。 二、智慧資本內部報導所包含之智慧資本項目，應與策略有密切關聯，以藉由對這些項目之管理，以進而促進公司策略目標之達成。 / With the coming of knowledge economy, the factors of value creating had been shifting from physical assets to intangible assets. In order to capturing the processes and effects of value creation, two kinds of management tools - BSC and intellectual capital report were advocated. BSC expresses the vision and strategy by converting to strategic themes, strategic objectives, strategic measures, and action plans. Intellectual capital report helps organizations to deal with knowledge management via disclosing the processes of knowledge creation, capture, organization, and transmission The components of intellectual capital (human, innovation, process, and relationship capital) are similar to learning and growth, internal process, and customer perspective of BSC. Furthermore, these two management tools are both linked to strategy. This research adopted case study with questionnaire to develop a biopharmaceutical company’s internal intellectual capital report based on the concept of developing BSC. The conclusion of this research: 1.It’s practicable to use the concept of developing BSC to form internal intellectual capital report. 2.The items of internal intellectual capital report should be related to business strategy. It’s helpful to reach the strategy through managing the intellectual capital items.

The rapid advances in technology and increase of tech investments across all the industries have promoted the emergence of several startups. Unfortunately, not all startups succeed despite of having good initial ideas. One reason to the poor business performance could be a lack of managerial control. Researchers and industry experts believe that performance management could support tech entrepreneurs to monitor and control the drivers that promote growth and their success. However, there is a lack of studies that could support these thoughts about its suitability for tech startups. Therefore, this study gathers empirical findings from Swedish tech startups as well as industry experts to discuss this issue. The findings show that a performance measurement system such as the Balanced Scorecard is a suitable practice for tech entrepreneurs. It also brings some insights about how the performance measurements evolve as the firms mature.

Ve své diplomové práci se zabývám možností využití strategického systému řízení organizace ? Balanced Scorecard ve specifických podmínkách nestátních neziskových organizací. BSC se již řadu let využívá v komerčních podnicích k realizaci a ?zhmotnění? strategie a zároveň se snaží nabídnout nový (vyvážený) pohled na hodnocení výkonnosti podniku. Pokouším se poukázat na problematiku řízení nestátních neziskových organizací, vystihnout nejvýraznější rozdíly a najít odpověď na otázku, je-li metoda BSC vhodná k implementaci v nestátním neziskovém prostředí a s jakými specifiky. Zjištěné teoretické poznatky implementuji na vybranou neziskovou organizaci (občanské sdružení KAM) s cílem vystihnout obtíže i přínosy BSC v daném prostředí. Součástí mé diplomové práce je také drobný průzkum zabývající se znalostí metody v nestátním neziskovém sektoru

<p>Merenje inovativnih aktivnosti je važno da bi se moglo upravljati i uspe&scaron;nije poslovati preduzećem. Mnogi alati su se pojavili na trži&scaron;tu ali uglavnom svi su posmatrali uspe&scaron;nost preduzeća isključivo kroz finansijske aspekte. Model koji je uključivao sve aspekte u preduzeću, ne samo finansijsku komponentu i koji se pokazao kao efikasan alat je Balanced Scoredcard (BSC) model. Pojavom ovog modela stvara se sinergija na nivou celog preduzeća, jer pomoću ovog modela moguće je identifikovati strate&scaron;ke indikatore koje preduzeće treba da postigne da bi unapredilo svoje poslovanje. Ovaj rad posmatra trenutnu situaciju po pitanju inovacija i uvođenja inovativnih aktivnosti u poslovanje u preduzećima na teritoriji Republike Srbije, ali i to da li BSC model primenljiv za ocenu i praćenje inovativnih aktivnosti u preduzećima. Modifikovan BSC model uz pažljivo odabrane faktore sa fokusom na inovativne aktivnosti je dobar pomoćni alat za merenje i neprekidno praćenje performansi preduzeća. Primena ovakvih alata u malim i srednjim preduzećima bi unapredila i pobolj&scaron;ala njihovo poslovanje.</p> / <p>Measuring innovative activities is important in order to manage and operate the enterprise more effectively. Many tools appeared on the market, but most of them measured the business success based on financial results. The Balanced Scoredcard (BSC) model, however, included all the aspects of the company, not just a financial component, and it was proven to be an effective tool. The emergence of this model created synergy throughout the company, because this model enabled identification of the strategic indicators that the company should achieve in order to improve its business. This paper shows the current situation regarding to innovation and the introduction of innovative activities in business operations in the territory of the Republic of Serbia, but also explores whether the BSC model is applicable for the evaluation and monitoring of innovative activities in enterprises. A modified BSC model with very carefully selected factors with a focus on innovative activities is a good auxiliary tool for measuring and continuously monitoring the performance of the company. The application of such tools in small and medium-sized enterprises would improve their business.</p>

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。

Bakgrund: Sjukvården beskrivs som oerhört komplex och genom bland annat utveckling av ny och dyr teknik, som i sin tur genererar bättre vård, gör det svårt för sjukhus att hålla sin budget. En controller har en fundamental roll i en organisations ekonomistyrning och ska med hjälp av diverse styrmedel styra och kontrollera så att verksamheten drivs mot ekonomiska mål. Syfte: Syftet med uppsatsen var att beskriva och analysera hur en controller inom sjukvården använder ekonomiska styrmedel för att nå ekonomisk måluppfyllelse samt skapa en förståelse för hur en controller hanterar balansgången mellan ekonomisk måluppfyllelse och vårdkvalité. Metod: Uppsatsen är formad med en kvalitativ forskningsdesign. En flerfallstudie har använts som forskningsstrategi där den empiriska datan är insamlad genom ostrukturerade intervjuer med anställda vid två sjukhus i Småland, länssjukhuset i Kalmar och centrallasarettet i Växjö. Det teoretiska avsnittet är byggt med data som insamlats från litteratur och vetenskapliga artiklar som varit tillgängliga via Linnéuniversitetets bibliotekskatalog. Slutsats: De resultat som framkommer av studien påvisar att en controllerns användning av styrmedel tenderar att fokusera på ekonomisk måluppfyllelse. Genom användning i större utsträckning av de styrmedel som är under utveckling finns möjligheter för controllern att även påverka vårdkvalité. / Background: Health care organisations are seen as complex due to the all time ongoing development of new and expensive technology. Which in other hand generates better quality but makes it hard for these organisations to keep within their budget. A controller has an fundamental role in the work with managing accounting within organisations. With the help of a setup of control instruments the controller are to manage and control so that operations helps the organisation to reach its economic targets. Purpose: Our purpose with this thesis were to study a selection of health care organisation. Through explaining and analyzing the controllers usage of control instruments to reach economic targets and develop an understandning for how a controller are handling priority between economic targets and care quality. Method: The thesis were formed with a qualtivive research design. With a strategy of studying multiple cases were the empirical data gathered from interviews with employees at two hospitals in Småland. Our theoretical chapter is built on information collected from litterature and scientific articles that were available through the library catalogue at Linnaeus University. Conclusion: The results of this thesis shows that a controllers usage of control instruments focus on economic targets rather then care quality. With an greater use of the control instruments that are under development the controller has an opportunity to influence on care quality.

Face à l'apparition grandissante de souches bactériennes multi-résistantes à l'arsenal d'antibiotiques actuels, les thiopeptides antibiotiques, bien que connus depuis plus de 60 ans, suscitent actuellement un fort regain d'intérêt. En effet, cette classe de molécules présente une forte activité antibiotique contre des souches bactériennes résistantes et multirésistantes, et met en œuvre deux modes d'inhibition originaux de la synthèse protéique encore inexploités en thérapie antibiotique humaine. Leur développement pharmacologique est en particulier freiné par la difficulté de préparation de ces molécules très complexes. L'élaboration d'une stratégie innovante de synthèse de la partie la plus complexe de ces molécules, le cœur hétérocyclique est étudiée dans ce travail. Cette approche repose sur l'étude et la valorisation de nouvelles méthodologies de fonctionnalisation directe des liaisons C-H et C-X de mono- et bis-thiazoles avec une large gamme d'hétéroaromatiques. Sa viabilité est démontrée par la préparation du cœur hétérocyclique commun aux amythiamicines.

[pt] O objetivo da dissertação é propor um conjunto de indicadores e métricas de desempenho em sustentabilidade para Centros de Difusão de Ciência, Educação e Cultura (CDCEC), tomando-se como espaço de aplicação a Fundação Planetário da Cidade do Rio de Janeiro (FPCRJ). Esses indicadores e métricas integram um modelo de monitoramento e avaliação (MA) de desempenho sustentável, desenhado especialmente para CDCEC. O modelo combina a metodologia consagrada de Balanced Scorecard (BSC) com a abordagem de avaliação de sustentabilidade corporativa, disseminada pela Global Reporting Initiative (GRI), por meio de suas diretrizes para elaboração de relatórios de sustentabilidade. Nessa perspectiva, considerou-se de alta relevância um novo olhar sobre os modelos de gestão dos CDCEC e, em particular, o da Fundação Planetário da Cidade do Rio de Janeiro, levando-se em consideração o espaço que os serviços culturais e de ensino ocupam no setor de serviços e na economia como um todo. Ressalta-se que até o momento a GRI não divulgou um conjunto de diretrizes setoriais orientadas para CDCEC e organizações congêneres, abrindo-se, portanto, uma oportunidade de contribuição acadêmica para o aperfeiçoamento de seus suplementos setoriais. A pesquisa pode ser considerada descritiva e aplicada. Quanto aos meios de investigação, a metodologia compreende pesquisa bibliográfica e documental; análise de experiências internacionais de CDCEC e de referenciais normativos de avaliação da sustentabilidade aplicáveis a CDCEC; desenvolvimento de um modelo de monitoramento e avaliação (MA) de desempenho em sustentabilidade de CDCEC; aplicação do modelo de MA na FPCRJ, mediante um estudo de caso; discussão dos resultados do estudo de caso; e formulação das conclusões e recomendações. Destacam-se como resultados principais um conjunto de indicadores e métricas de desempenho em sustentabilidade para CDCEC, que integram um modelo de monitoramento e avaliação de gestão sustentável, desenvolvido especialmente para essas organizações. / [en] The objective of this dissertation is to propose a set of indicators and metrics for assessing the sustainability performance of Centers for Diffusion of Science, Education and Culture (CDSEC), whose applicability was demonstrated through a case study at the Fundação Planetário da Cidade do Rio de Janeiro (FPCRJ). These indicators and metrics, in turn, integrate a monitoring and evaluation (ME) model that combines the methodology of Balanced Scorecard (BSC) with the Sustainability Reporting Guidelines established by the Global Reporting Initiative (GRI). Within the context in which the research is situated, it is assumed that this effort will contribute to a broader understanding of sustainability assessment tools in CDSEC, emphasizing economic, social, and environmental sustainability issues. It is important to mention that until the present moment, the Global Reporting Initiative did not released a set of sectorial Sustainability Reporting Guidelines, especially addressed to CDSEC, as already occurs to other sectors. This opened a window of opportunity for academic research aiming at improving the GRI sectoral guidelines. This research can be considered applied and descriptive. The methodology encompasses literature review and documentary research; analysis of international experiences of CDSEC and selected normative references for assessing the sustainability of CDSEC; design of a monitoring and evaluation (ME) model for assessing sustainability performance of CDSEC; a case study carried out at the FPCRJ; discussion of the case study results; and formulation of conclusions and recommendations. The main result of this research is an innovative monitoring and evaluation (ME) model, especially designed for assessing the performance of CDSEC, from the perspective of corporate sustainability.