El presente trabajo de título tiene como objetivo el diseño de un Sistema de Control de Gestión para el Área de Canales Remotos de un banco comercial de la plaza.

Omfattande litteratur pekar på lärares arbete och dess ökade arbetsbelastning och stress. Lärare känner att de får mer administrativa uppgifter och mindre undervisningstid, detta upplever lärare påverka elevernas undervisning negativt. Lärare förväntas ta på sig ansvar och roller de tidigare inte haft. Studien genomfördes på ett större privatägt företag som bedrivervuxenutbildning. En fokuserad gruppintervju, med fem lärare, samt en kvalitativ intervju, med en lärare, användes som metod för datainsamling. Lärarna hade sin arbetstid fördelad till20 timmar undervisning och 20 timmar administration varje vecka. Analysen av materialetvisade att lärarna upplevde en hög arbetsbelastning. Lärarnas arbetsbelastning kundekategoriseras till fyra huvudkategorier och tolv subkategorier, där elever, personal, administration och ledningen utgjorde huvudkategorierna. Lärarna upplevde att de hade förstora och för många grupper med elever, att rutinerna för nya elever som kom in i verksamheten hade negativ inverkan på utbildningen. Lärarna upplevde att elevtid utanförundervisningen samt individuell elevplanering och progressionssamtal tog upp mycket mer tid än det var planerat för. Den höga personalomsättningen och antalet sjukskrivningar gjorde att lärarna upplevde en högre arbetsbelastning. Det administrativa arbetet med närvarolistor, flytt av elever mellan grupper samt föråldrade digitala verktyg gjorde att arbetet var omständigt och svårt vilket påverkade lärarnas arbetsbelastning. Lärarna upplevde att ledningen brast i planeringen, att ledningen hade för stort fokus på ekonomi samt kommunikationssvårigheter. / Extensive literature points to teachers' work and its increased workload and stress. Teachers feel that they get more administrative tasks and less teaching time. The teachers experience the administrative tasks are affecting the students education negatively. Teachers are expected to take responsibility and roles they previously did not have. The study was conducted at a larger privately-owned company engaged in adult education. A focused group interview, with five teachers, as well as a qualitative interview, with a teacher, was used as a method of data collection. The teachers had their working hours divided into 20 hours of teaching and 20hours of administration each week. The analysis of the material showed an experience of high workload for the teachers. The teachers' workload could be categorized into four main categories and twelve subcategories, where students, staff, administration and management were the main categories. The teachers felt that they had too large and too many groups of students, that the routines for new students who entered the business had a negative impact on the education. Teachers perceived that student time outside the classroom as well as individual student planning and progression discussions took up much more time than planned. The high staff turnover and the number of sick leaves led to the teachers experiencing a higher workload. The administrative work with attendance lists, moving students between groups as well as outdated digital tools made work difficult, which affected teachers' workload. Teachers experienced a lack of planning and communication from the management and that management had too much focus on finance.

<p><strong>Bakgrund: </strong>Under 1900-talet skedde flera teknologiska framsteg och Relevance Lost-debatten förändrade synen på den traditionella ekonomistyrningen. De två målstyrningssystemen, det balanserade styrkortet och Hoshin Kanri, anses delvis besvara kritiken samt möjliggöra för företag att implementera sina strategier. Begreppet målkongruens beskrivs på olika sätt av olika författare, varför begreppet är intressant att undersöka samt hur målkongruens kan uppnås i företags planeringsprocesser.</p><p><strong>Syfte:</strong> Syftet med denna uppsats är att beskriva planeringsprocessen i målstyrningssystem samt att förklara hur målkongruens uppnås. Vidare är syftet att precisera begreppet målkongruens samt formulera en metod för att stärka målkongruens.</p><p><strong>Metod:</strong> För att uppnå uppsatsens syfte har två fallstudier gjorts med två företag som arbetat med att implementera och utveckla arbetet med ett balanserat styrkort och Hoshin Kanri. Tre intervjuer har genomförts på respektive företag med personer med god insyn i och erfarenhet av arbetet med målstyrningssystemen det balanserade styrkortet och Hoshin Kanri.</p><p><strong>Resultat:</strong> De båda målstyrningssystemen är mycket lika. Hoshin Kanri har dock ett starkt fokus på förbättrad marknadsposition och aktiviteter, medan det balanserade styrkortet har fokus på balans mellan finansiella och icke-finansiella mått. En frekvent horisontell och vertikal måldialog främjar en stärkt målkongruens. Målkongruens är inget statiskt tillstånd som antingen uppnås eller ej, utan snarare en skala varför benämningen grad av målkongruens bör användas. Det finns två sidor av begreppet målkongruens; en avser individens beteende målkongruens ska kunna uppnås och en sida avser de kausala samband som finns mellan mål och delmål. För att stärka de båda sidorna av målkongruens bör ett antal kriterier tas hänsyn till, vars effektivitet löpande bör granskas.</p> / <p><strong>Background:</strong> Several technological inventions occurred in the 20th century and the criticism from the Relevance Lost debate changed the perspective of traditional management control. The two performance measurement systems, the Balanced Scorecard and Hoshin Kanri are tools to implement corporate strategies. The concept goal congruence is described heterogeneously by different authors. Thus it is interesting to examine how goal congruence can be reached in a company’s planning process.</p><p><strong>Purpose:</strong> The purpose of this study is to describe the planning process in performance measurement systems and explain how goal congruence can be reached. Moreover, the purpose is to discuss and describe the concept goal congruence and to develop a method of how to strengthen goal congruence.</p><p><strong>Methodology:</strong> To answer the purpose of this study, two case studies have been conducted with companies that have implemented and actively worked with the Balanced Scorecard and Hoshin Kanri. At each company, three interviews were held with respondents who had significant knowledge and experience of the systems respectively.</p><p><strong>Conclusion:</strong> The performance measurement systems the Balanced Scorecard and Hoshin Kanri are indeed homogeneous. Yet, the Balanced Scorecard puts significant emphasis on reaching a balance between financial and non-financial measures with its four perspectives. Hoshin Kanri on the contrary focuses on activities and to reach a prominent position in the market. Vertical and horizontal communication enables the systems to strengthen goal congruence. Goal congruence is not a definite state but rather a scale on which goal congruence gradually can be strengthened. The concept goal congruence is twofold; it concerns the individual’s behavior and the causality when determining goals and sub-goals. In order to strengthen both sides of goal congruence a number of criteria must be fulfilled and their effectiveness needs to be continuously revised.</p>

Bakgrund: Under 1900-talet skedde flera teknologiska framsteg och Relevance Lost-debatten förändrade synen på den traditionella ekonomistyrningen. De två målstyrningssystemen, det balanserade styrkortet och Hoshin Kanri, anses delvis besvara kritiken samt möjliggöra för företag att implementera sina strategier. Begreppet målkongruens beskrivs på olika sätt av olika författare, varför begreppet är intressant att undersöka samt hur målkongruens kan uppnås i företags planeringsprocesser. Syfte: Syftet med denna uppsats är att beskriva planeringsprocessen i målstyrningssystem samt att förklara hur målkongruens uppnås. Vidare är syftet att precisera begreppet målkongruens samt formulera en metod för att stärka målkongruens. Metod: För att uppnå uppsatsens syfte har två fallstudier gjorts med två företag som arbetat med att implementera och utveckla arbetet med ett balanserat styrkort och Hoshin Kanri. Tre intervjuer har genomförts på respektive företag med personer med god insyn i och erfarenhet av arbetet med målstyrningssystemen det balanserade styrkortet och Hoshin Kanri. Resultat: De båda målstyrningssystemen är mycket lika. Hoshin Kanri har dock ett starkt fokus på förbättrad marknadsposition och aktiviteter, medan det balanserade styrkortet har fokus på balans mellan finansiella och icke-finansiella mått. En frekvent horisontell och vertikal måldialog främjar en stärkt målkongruens. Målkongruens är inget statiskt tillstånd som antingen uppnås eller ej, utan snarare en skala varför benämningen grad av målkongruens bör användas. Det finns två sidor av begreppet målkongruens; en avser individens beteende målkongruens ska kunna uppnås och en sida avser de kausala samband som finns mellan mål och delmål. För att stärka de båda sidorna av målkongruens bör ett antal kriterier tas hänsyn till, vars effektivitet löpande bör granskas. / Background: Several technological inventions occurred in the 20th century and the criticism from the Relevance Lost debate changed the perspective of traditional management control. The two performance measurement systems, the Balanced Scorecard and Hoshin Kanri are tools to implement corporate strategies. The concept goal congruence is described heterogeneously by different authors. Thus it is interesting to examine how goal congruence can be reached in a company’s planning process. Purpose: The purpose of this study is to describe the planning process in performance measurement systems and explain how goal congruence can be reached. Moreover, the purpose is to discuss and describe the concept goal congruence and to develop a method of how to strengthen goal congruence. Methodology: To answer the purpose of this study, two case studies have been conducted with companies that have implemented and actively worked with the Balanced Scorecard and Hoshin Kanri. At each company, three interviews were held with respondents who had significant knowledge and experience of the systems respectively. Conclusion: The performance measurement systems the Balanced Scorecard and Hoshin Kanri are indeed homogeneous. Yet, the Balanced Scorecard puts significant emphasis on reaching a balance between financial and non-financial measures with its four perspectives. Hoshin Kanri on the contrary focuses on activities and to reach a prominent position in the market. Vertical and horizontal communication enables the systems to strengthen goal congruence. Goal congruence is not a definite state but rather a scale on which goal congruence gradually can be strengthened. The concept goal congruence is twofold; it concerns the individual’s behavior and the causality when determining goals and sub-goals. In order to strengthen both sides of goal congruence a number of criteria must be fulfilled and their effectiveness needs to be continuously revised.

Rapporten är ett resultat av ett examensarbete inom Maskinteknik, inriktning Industriell Ekonomi och Produktion, vid Kungliga Tekniska Högskolan, institutionen för Hållbar produktionsutveckling. Projektet har utförts för försvarsföretaget BAE Systems Hägglunds AB i Örnsköldsvik. Studenten har utfört arbetet på plats vilket har varit en grundförutsättning för att kunna genomföra studien. Uppdragsbeskrivningen, dess mål samt avgränsningar har tilldelats av enheten för Prototyp och Skrov (P &amp; S). Målen inkluderar att kartlägga de feleffekter som uppstår när beredda operations- och ställtider inte överensstämmer med verklig tid i verkstaden, att ge förslag på arbetsmetodik för att återkoppla och uppdatera dessa tider samt arbetsmetodik för beräkning av inkörningstid för samtliga artiklar. Enheten för P &amp; S tillverkar ingående artiklar och levererar färdiga skrov av företagets fordonsfamiljer till resterande avdelningar i verkstaden. Fordonen utvecklas kontinuerligt mot kunders krav varför avdelningens förmåga att snabbt kunna leverera prototypartiklar till utvecklingsavdelningen är viktig för hela företagets långsiktiga lönsamhet. Verksamheten saknar i viss utsträckning standardiserat underlag för beredning samt återkoppling på beredningstider. Detta resulterar i att artiklar blir sena, dyrare än projekterat samt ett ständigt prioriteringsarbete vilket riskerar att förstärka problematiken. Berörd personal litar inte på verksamhetens förmåga och anpassar därför arbetssätt på en lokal nivå vilket leder till suboptimeringar. Studien resulterar i en kartläggning över de feleffekter som uppstår, som till stor del beror på saknandet av standardiserade arbetsmetodiker. NC-programmeringen infö rmaskinbearbetningen beskrivs som en flaskhals. Studien föreslår därför att programmering sker innan produktionsorder i form av arbetskort bereds och frisläpps mot avdelningen för maskinbearbetning. Verksamhetens målbild är att beräkna inkörningstiden för samtliga artiklar då tillverkning av första exemplar tar längre tid. Varpå studien föreslår ökad kommunikation mellan avdelningar. / This report is the result of a bachelor thesis within the area of mechanical engineering, management and production at the Royal Institute of Technology. The study was conducted at the defense and security company BAE Systems Hägglunds AB in Örnsköldsvik, Sweden. The study has been conducted on location which has been essential for the feasibility of the study. The assignment and the goals of which it should accomplish, as well as within which boundaries has been assigned by the section for Prototype and Hulls (Swedish P &amp; S). Set goals include mapping the fault effects which occurs when process times doesn’t match that of which has been planned and assigned for specific work orders, methods for feedback between the workshop and ERP-systemfor more accurate future processes. As well as methods for calculation of process times for all components in a batch since the first ones tend to require more time. The section of Prototype and Hulls produce and delivers hull components for all of BAE Systems Hägglunds families of vehicles. It’s necessary for the vehicles to continuously being developed due to customers’ demands for them to be able to compete on the global market. As a result the manufacturing of prototype components is essential for the company’s ability to gain customers, which is why it’s up most important to beingable to deliver prototype components for R &amp; D rapidly. The section for Prototype and Hulls lacks standardized methods for the production preparing and planning. This results in components that are too expensive and late. In a long term this means that employees doesn’t trust the ability of the business and in some cases, develops local improvements, putting the company at risk of developing sub optimizations. The study discusses the fault effects discovered by the mapping process, which is being described as a result of not using standard methods. The study recommends BAE Systems Hägglunds to implement a standardized method towards the NC-programming where the programming is conducted before the preparer creates a work order. Since BAE Systems Hägglunds wants to calculate the required time for all componentsin a work order the study recommends intercommunication between different sections to exchange experience and work methods with each other.

Devido aos reconhecidos benefícios do lean production, no mundo, companhias dos mais diversos tipos e tamanhos estão tentando implantar as técnicas deste sistema de produção. No entanto, na sua pressa por alcançar em curto prazo os benefícios da manufatura enxuta, as empresas implantam esporádica e pontualmente suas ferramentas, sem uma ligação clara com as estratégias globais. Como conseqüência, a maioria fracassa na sua tentativa de ser uma empresa enxuta e volta aos seus antigos sistemas de manufatura. Vários autores sugerem o uso do Hoshin Kanri para o desdobramento das estratégias e a ligação das ferramentas lean com o planejamento estratégico da organização. Atualmente, pouca literatura científica pode ser encontrada a respeito deste sistema de gerenciamento estratégico e de sua relação com a produção enxuta. Este trabalho procura estudar estes dois aspectos através de uma aprofundada revisão teórica e o estudo de caso de uma empresa que utiliza o Hoshin Kanri no contexto de uma produção enxuta. Como resultado, obteve-se que a produção enxuta é mais bem utilizada através do Hoshin Kanri, uma vez que as ferramentas são aplicadas de maneira alinhada com as estratégias globais. Porém, o Hoshin Kanri não precisa do sistema de produção lean para ser utilizado, sendo que ele se sustenta no ramo da qualidade do lean e não no das ferramentas de produção. / Due to the recognized benefits of lean production, in the world, companies of several classes and sizes are trying to implant the techniques of this production system. However, in their urgency to reach the benefits of lean manufacturing in a short period of time, companies implant these techniques sporadically and in an isolate form, without a clear connection with global strategies. As a consequence, most of them fail in their attempt to become a lean company and return to their old manufacturing systems. Several authors suggest the use of Hoshin Kanri for strategy deployment and to connect lean tools with the organization’s strategic planning. Currently, little scientific literature can be found regarding this strategic management system and its relationship to lean production. This work studies these two aspects through a deepened theoretical review and a case study of a company that uses Hoshin Kanri in the context of lean production. As a result, it was found that lean production is better used through Hoshin Kanri, since tools are applied in a manner aligned with global strategies. However, Hoshin Kanri does not need the lean production system to be used, once it is sustained in the quality branch of lean and not in the one of production tools.

Esta dissertação propõe um modelo de implantação da estratégia através do método Hoshin Kanri, combinado ao gerenciamento de projetos, para organizar os processos do desdobramento das diretrizes e iniciativas, aumentando, desta forma, o sucesso na execução da estratégia empresarial. Elaborar a estratégia é um passo importante, contudo não basta ter um bom plano, é preciso executá-lo com sucesso, desenvolvendo as iniciativas certas, dentro do prazo e no custo necessário para atingir os objetivos estratégicos. Neste contexto, as empresas que detém uma metodologia consistente, para definição do plano de projeto de iniciativas estratégicas, podem minimizar os riscos de não alcançarem seus objetivos. Desta forma, é apresentada uma revisão bibliográfica sobre o método Hoshin Kanri e o gerenciamento de projetos. Também é proposto um modelo composto de cinco passos, utilizando elementos de cada método e aplicado com sucesso em uma agroindústria, evidenciando que é possível implementar a estratégia por meio do uso combinado do Hoshin Kanri e do Gerenciamento de Projetos. / This dissertation aims to propose a model for the management of strategy implementation through the Hoshin Kanri method, combined with project management, to organize the processes of policy deployment and initiatives, increasing thus the successful execution of business strategy. Develop a strategy is an important step, but not enough to have a good plan, you need to run it successfully, developing the right incentives, on time and cost necessary to achieve the strategic objectives. In this context, companies that hold a consistent methodology for defining the project plan of strategic initiatives can minimize the risk of not achieving their goals. Thus, we present a literature review on the Hoshin Kanri method and projects management. Also proposed is a model consists of five steps, using elements of each method and successfully applied in an agro-industry, showing that it is possible to implement the strategy through the combined use of Hoshin Kanri and Project Management.

Today, the competition between companies are very strong and fighted. In particular, small-medium size companies (SMEs) need to upgrade continuously in order to be in line with new technologies and new strategies that tends to develop companies in terms of productivity and quality. SMEs need, indeed, to be always competitive in a changeable market and to achieve competitive advantage through implementation of new technologies and theoretical methods or techniques. The implementation of those methods leads the company to increase its level of productivity and quality in order to achieve a competitive place within the market. The Gunasekaran framework is a tool which is useful in order to achieve a higher level of productivity and quality within a SME. This framework was studied and analyzed in order to be applied in a real life situation. This research focuses on the application of the same framework in a Mexican small company with the aim to develop and increase the level of productivity and quality of one department. Within the application of this framework, were applied the main concepts explained by the same Gunasekaran and they were analyzed in order to understand if a possible application could be useful to achieve success within the department.

Devido aos reconhecidos benefícios do lean production, no mundo, companhias dos mais diversos tipos e tamanhos estão tentando implantar as técnicas deste sistema de produção. No entanto, na sua pressa por alcançar em curto prazo os benefícios da manufatura enxuta, as empresas implantam esporádica e pontualmente suas ferramentas, sem uma ligação clara com as estratégias globais. Como conseqüência, a maioria fracassa na sua tentativa de ser uma empresa enxuta e volta aos seus antigos sistemas de manufatura. Vários autores sugerem o uso do Hoshin Kanri para o desdobramento das estratégias e a ligação das ferramentas lean com o planejamento estratégico da organização. Atualmente, pouca literatura científica pode ser encontrada a respeito deste sistema de gerenciamento estratégico e de sua relação com a produção enxuta. Este trabalho procura estudar estes dois aspectos através de uma aprofundada revisão teórica e o estudo de caso de uma empresa que utiliza o Hoshin Kanri no contexto de uma produção enxuta. Como resultado, obteve-se que a produção enxuta é mais bem utilizada através do Hoshin Kanri, uma vez que as ferramentas são aplicadas de maneira alinhada com as estratégias globais. Porém, o Hoshin Kanri não precisa do sistema de produção lean para ser utilizado, sendo que ele se sustenta no ramo da qualidade do lean e não no das ferramentas de produção. / Due to the recognized benefits of lean production, in the world, companies of several classes and sizes are trying to implant the techniques of this production system. However, in their urgency to reach the benefits of lean manufacturing in a short period of time, companies implant these techniques sporadically and in an isolate form, without a clear connection with global strategies. As a consequence, most of them fail in their attempt to become a lean company and return to their old manufacturing systems. Several authors suggest the use of Hoshin Kanri for strategy deployment and to connect lean tools with the organization’s strategic planning. Currently, little scientific literature can be found regarding this strategic management system and its relationship to lean production. This work studies these two aspects through a deepened theoretical review and a case study of a company that uses Hoshin Kanri in the context of lean production. As a result, it was found that lean production is better used through Hoshin Kanri, since tools are applied in a manner aligned with global strategies. However, Hoshin Kanri does not need the lean production system to be used, once it is sustained in the quality branch of lean and not in the one of production tools.

Devido aos reconhecidos benefícios do lean production, no mundo, companhias dos mais diversos tipos e tamanhos estão tentando implantar as técnicas deste sistema de produção. No entanto, na sua pressa por alcançar em curto prazo os benefícios da manufatura enxuta, as empresas implantam esporádica e pontualmente suas ferramentas, sem uma ligação clara com as estratégias globais. Como conseqüência, a maioria fracassa na sua tentativa de ser uma empresa enxuta e volta aos seus antigos sistemas de manufatura. Vários autores sugerem o uso do Hoshin Kanri para o desdobramento das estratégias e a ligação das ferramentas lean com o planejamento estratégico da organização. Atualmente, pouca literatura científica pode ser encontrada a respeito deste sistema de gerenciamento estratégico e de sua relação com a produção enxuta. Este trabalho procura estudar estes dois aspectos através de uma aprofundada revisão teórica e o estudo de caso de uma empresa que utiliza o Hoshin Kanri no contexto de uma produção enxuta. Como resultado, obteve-se que a produção enxuta é mais bem utilizada através do Hoshin Kanri, uma vez que as ferramentas são aplicadas de maneira alinhada com as estratégias globais. Porém, o Hoshin Kanri não precisa do sistema de produção lean para ser utilizado, sendo que ele se sustenta no ramo da qualidade do lean e não no das ferramentas de produção. / Due to the recognized benefits of lean production, in the world, companies of several classes and sizes are trying to implant the techniques of this production system. However, in their urgency to reach the benefits of lean manufacturing in a short period of time, companies implant these techniques sporadically and in an isolate form, without a clear connection with global strategies. As a consequence, most of them fail in their attempt to become a lean company and return to their old manufacturing systems. Several authors suggest the use of Hoshin Kanri for strategy deployment and to connect lean tools with the organization’s strategic planning. Currently, little scientific literature can be found regarding this strategic management system and its relationship to lean production. This work studies these two aspects through a deepened theoretical review and a case study of a company that uses Hoshin Kanri in the context of lean production. As a result, it was found that lean production is better used through Hoshin Kanri, since tools are applied in a manner aligned with global strategies. However, Hoshin Kanri does not need the lean production system to be used, once it is sustained in the quality branch of lean and not in the one of production tools.