This thesis deals with controlling as a part of business information system of the company. In the theoretical part the meaning of controlling, relations between controller and manager, aims and functions of controlling and its operational and strategic tools are explained. Practical part is focused on specification of the selected company, department of controlling and used information systems of the selected company. The main part is devoted to the evaluation of the main tools of operational controlling of the company such as calculation system, budgetary accounting and analyses of variances. Within strategic tools the competitive analyses, PEST and SWOT analyses and branch analyses are performed. In the last chapter the key performance indicators are introduced, whose observation is recommended to the selected company. The conclusion summarizes results and suggestions, which could help the company to improve the current state of controlling but the economic situation of the company itself too.

Key Performance Indicators (KPIs) play a vital role for organizations to measure project performance. The core objective of Key Performance Indicators is that not only organizations but also customers want their projects to be completed within the stipulated time and budget while maintaining the quality standards. Performance measurement is foundation for continual improvement. Subsequently, as a regular rule, benchmarking is the next step to improve contractors’ efficiency and effectiveness of products and processes. Camp (1989) introduced benchmarking concepts and defines it as “the continuous process of measuring products, industry leaders.” It is a problem to measure the performance of large projects such as construction and communication projects using predefined KPIs. Objective of this research is to find a framework to improve project performance through benchmarking of key performance indicators, to identify the suitable KPI prevailing in the construction industry of Kuwait and develop and calculate the KPIs to assess the performance of the construction projects and making recommendations to improve project performances of construction industry. For this study two Kuwaiti construction companies are selected i.e. Company AA and Company BB. Performance of their financial and non-financial data is analyzed. Primary data is collected through questionnaires and in performance of Company BB. Data also revealed that Company BB’s are having cost and time overrun. Organizations like Company BB have to investigate reasons of cost and time delays causing dissatisfaction. Decision of material selection and delivery time should be carefully taken. Organizations should improve its employment policies from selection to compensation, working conditions, motivations and availability of health and safety facilities; as satisfied customers can satisfy customers. Subsequently, Company BB management performance needs immense improvement at all levels and in all processes. Consideration of design quality indicators (DQI) as per requirement of stakeholders and bio-diversity impacts, it is impossible to satisfy the internal or external stakeholders of construction projects. This thesis contributes useful and new knowledge to the Kuwaiti construction industry. This study reveals the importance of significant KPIs needed for the growth of medium construction organizations through benchmarking the bigger organizations. The ultimate goal of this study is to highlight the importance of KPIs to access success of medium construction organizations. Although it is believed KPIs could be used for benchmarking of bigger size organizations.

<p>After several years practice and research, companies and researchers have agreed thatmanagement of a company can not only rely on financial performance measures, butnon-financial measures should be also included in the set of tools. One of the mostpopular approaches to solve this problem are BSC (Balanced Scorecard) combiningwith KPI (Key Performance Indicators).Balanced Scorecard has been introduced by Kaplan and Norton in 1992 whichconsists of a set of financial and non-financial measures which are categorized in fourperspectives “financial”, “customer”, “internal processes”, and “learning and growth”.Key performance indicators are financial and non-financial metrics used to help acompany define and measure progress toward goals and KPIs are typically tied to anorganization's strategy through Balanced Scorecard.In this thesis we limit our study to the Mobile Network Operator industry, use casestudy, as the research design, with a combination of quantitative and qualitativeresearch methods. We summarized the limitation of the initial Balanced Scorecard,discussed the demand and benefits of strategy map, researched on principles andcriteria of a suitable strategy map. Ultimately, we formulated the process of how todesign a strategy map.In practice, after several years of dramatic development, along with the saturation ofthe market and the fierce competitions, mobile network industry stepped into the ageof depression; the sudden huge profits have been over. While a new wirelesstechnology, 3G offers the mobile network operators (MNOs) a new chance toimprove their value added services with high speed bandwidth from 3G technology,and make more profit from it. European 3G markets is the most competitive anddeveloped now, while the Japan 3G was already in an advanced level. In the recentyears, China as the biggest developing country also wants to start the 3G market.With the defined KPIs, we benchmarked the performance of China Mobile to thethree world’s leading MNOs, Vodafone, “3”, and NTT; ascertained the situation ofChina Mobile, set goals and discovered the cause-effect linkage of the KPIs, andfinally formulate a strategy map for China Mobile according to the analysis. Thestrategy map is based on four perspectives, financial, customers, internal and learningand innovation perspectives, and in each perspective, practical solutions which arebased on their strengths and weaknesses are provided. With the help of this research,the company can trace their problems and find the solutions for them.</p>

<p>This final thesis was performed at Ericsson in Gävle between April and June of 2008. Ericsson is a world leading manufacturer of radio base stations (RBS), which handles mobile phone traffic with 2G and 3G technology. The main purpose of this study is to examine if two different types of products (RBS and site material) should have different terms and conditions, today the terms and conditions are the same for both types.</p><p> </p><p>During the course of our study we have tried to think of the terms reliability, validity and generalization. The intention in doing that was to keep the thesis at a high academic level. To name an example of this we have tried to keep our minds at an objective level during the interviews and informal conversations. This was done to keep our minds open and help us draw our own conclusions.</p><p> </p><p>Through our literature studies we have identified a few guidelines that are important to consider when you’re formalising terms and conditions. Later the constructed guidelines are compared to the information about Ericsson’s routines which is collected from interviews, Ericsson’s intranet and informal conversations. After a discussion we were able to see some conclusions about the formalising of terms and conditions.</p><p> </p><p>One conclusion this study has resulted in is that it’s difficult to say whether the same terms and conditions can be used for different types of products. It is likely that it would be possible to have different terms and conditions, but to design these there would take more research in how the organization in question handles their orders and everything around them.</p><p> </p><p>To complement the results of this final thesis more case based studies should be conducted within the subject of terms and conditions in the order process. Our reason to think this way about further studies is that we felt the currently existing theories to be few and far between in our research.</p>

<p>The main purpose of this study is to define important criteria to consider when selecting and implementing performance measures on a strategic, tactical and operational level. The thesis is built around the questions "What to measure" and "How to measure". Generally within the thesis the question of "what" concerns different frameworks and working procedures that can be used to determine what to measure, while the question of "how" concerns criteria to consider when implementing performance measures, such as how to design measure formulas and targets, how to communicate measures, etc.</p><p>The study has been conducted as a qualitative study, where the empirical data has been collected through interviews and by using information material from the case company. The purpose of the case study was to test the theoretical framework. The studied case company was Sandvik Process Systems, a product area within the Sandvik group. The case study was complemented by two minor comparative studies of companies also belonging to the Sandvik group. In total the study comprised interviews with 15 persons within different organizational levels.</p><p>Several different frameworks aiming to help organizations to answer the question of what to measure have been developed during the last decades. The frameworks differ more or less, but theorists appear to agree on several matters. My conclusions of the most important criteria to be taken into consideration when answering the question of what to measure is:</p><p>* Complement the outcome measures, i.e. the financial measures that show the results from past efforts, by pro-active performance drivers - the measures that drive the future performance</p><p>* Ensure linkage between performance measures and company vision and strategic objectives</p><p>* Involve the co-workers in the process of developing measures</p><p>* Use an overall comprehensive view and methodic approach</p><p>* Limit the amount of measures</p><p>* Retain the methodic approach – manage the performance measurement system</p><p>After answering the question of what to measure there are also a number of important criteria to consider when it comes to how to measure and implement measures into the organization:</p><p>* Define measure purposes</p><p>* Assign reasonable targets to the measures</p><p>* Consider the field of application when designing a performance measure</p><p>* Communicate the performance measures</p><p>* Specify the measures</p><p>Despite attempting to simplify a complicated reality the frameworks aiming to help organizations to select measures are all rather complex. Hence, to develop and implement a PMS (Performance Measurement System) by the book will imply an extensive project for any company. How time- and resource demanding the project will become will differ from one company to another. Thus, a general conclusion of this study is that a company must start out from its own conditions in order for the development and implementation not to become too complex a project, where the organization loses focus and fails to manage the project all the way through.</p><p>Companies must consider factors such as the size and complexity of the organization, how the business is controlled and managed as well as the structure and control of an already existing PMS. For large organizations, already possessing a rather unstructured PMS, the best approach could be to look upon the development as a constantly on-going activity in the spirit of continuous improvements, rather than a complex project running over a limited time. A vital success factor is also to communicate the intentions to the whole organization at an early stage. If the whole organization is aware of the intention and the purpose this will facilitate the process of developing and implementing a successful PMS.</p>

Ett styrverktyg som används flitigt i dagens företag är målstyrning. Syftet med denna uppsats är att undersöka processens utformning när övergripande mål bryts ner till försäljningsmål och dess påverkan på medarbetarnas motivation. Med utgångspunkt i Latham och Lockes målsättningsteori påvisas hur målens utformning inverkar på medarbetarnas motivation. Angreppssättet för studien var kvalitativa intervjuer. I uppsatsens slutsatser konstateras att målen utformas centralt i det företag som studien utförts på. Vidare har budgetprocessen en central roll i nedbrytningsprocessen och viss förhandling om målen sker mellan olika nivåer i företaget. Medarbetarna upplever att målen har inverkan på deras motivation. Den positiva påverkan kan härledas från målens tydlighet, kontinuerlig uppföljning, viss delaktighet och tillgången till stöd. Studien har dock visat att alla mål inte upplevs motiverande. Den svaga motivationen inför vissa mål kan kopplas samman med att den rådande målstyrningen gör det svårt att sätta mål med hänsyn till varje enskild individs förutsättningar. Dessutom är möjligheten att påverka målen endast marginell på lägre nivåer. Vidare upplevs vissa mål orimliga vilket väcker känslor som irritation och uppgivenhet.

After several years practice and research, companies and researchers have agreed thatmanagement of a company can not only rely on financial performance measures, butnon-financial measures should be also included in the set of tools. One of the mostpopular approaches to solve this problem are BSC (Balanced Scorecard) combiningwith KPI (Key Performance Indicators).Balanced Scorecard has been introduced by Kaplan and Norton in 1992 whichconsists of a set of financial and non-financial measures which are categorized in fourperspectives “financial”, “customer”, “internal processes”, and “learning and growth”.Key performance indicators are financial and non-financial metrics used to help acompany define and measure progress toward goals and KPIs are typically tied to anorganization's strategy through Balanced Scorecard.In this thesis we limit our study to the Mobile Network Operator industry, use casestudy, as the research design, with a combination of quantitative and qualitativeresearch methods. We summarized the limitation of the initial Balanced Scorecard,discussed the demand and benefits of strategy map, researched on principles andcriteria of a suitable strategy map. Ultimately, we formulated the process of how todesign a strategy map.In practice, after several years of dramatic development, along with the saturation ofthe market and the fierce competitions, mobile network industry stepped into the ageof depression; the sudden huge profits have been over. While a new wirelesstechnology, 3G offers the mobile network operators (MNOs) a new chance toimprove their value added services with high speed bandwidth from 3G technology,and make more profit from it. European 3G markets is the most competitive anddeveloped now, while the Japan 3G was already in an advanced level. In the recentyears, China as the biggest developing country also wants to start the 3G market.With the defined KPIs, we benchmarked the performance of China Mobile to thethree world’s leading MNOs, Vodafone, “3”, and NTT; ascertained the situation ofChina Mobile, set goals and discovered the cause-effect linkage of the KPIs, andfinally formulate a strategy map for China Mobile according to the analysis. Thestrategy map is based on four perspectives, financial, customers, internal and learningand innovation perspectives, and in each perspective, practical solutions which arebased on their strengths and weaknesses are provided. With the help of this research,the company can trace their problems and find the solutions for them.

This final thesis was performed at Ericsson in Gävle between April and June of 2008. Ericsson is a world leading manufacturer of radio base stations (RBS), which handles mobile phone traffic with 2G and 3G technology. The main purpose of this study is to examine if two different types of products (RBS and site material) should have different terms and conditions, today the terms and conditions are the same for both types.   During the course of our study we have tried to think of the terms reliability, validity and generalization. The intention in doing that was to keep the thesis at a high academic level. To name an example of this we have tried to keep our minds at an objective level during the interviews and informal conversations. This was done to keep our minds open and help us draw our own conclusions.   Through our literature studies we have identified a few guidelines that are important to consider when you’re formalising terms and conditions. Later the constructed guidelines are compared to the information about Ericsson’s routines which is collected from interviews, Ericsson’s intranet and informal conversations. After a discussion we were able to see some conclusions about the formalising of terms and conditions.   One conclusion this study has resulted in is that it’s difficult to say whether the same terms and conditions can be used for different types of products. It is likely that it would be possible to have different terms and conditions, but to design these there would take more research in how the organization in question handles their orders and everything around them.   To complement the results of this final thesis more case based studies should be conducted within the subject of terms and conditions in the order process. Our reason to think this way about further studies is that we felt the currently existing theories to be few and far between in our research.

I takt med att inköp har fått en allt mer betydande roll inom företag krävs det också att strategier för inköp utformas på ett sätt som möjliggör att de kan efterlevas och följas upp, framförallt när det rör sig om koncernövergripande strategier som kräver samordning. I dagsläget är det inköpsrådet på Saab som styr över och samordnar projekt och initiativ som sker inom inköp. Inköpsrådet ansvarar även för framtagandet av inköpsstrategier och arbetet utifrån dessa för hela koncernen. En första klassificering av Saabs leverantörer utefter Kraljics matris genomfördes år 2010 och i samband med detta har ett ökat intresse påvisats för att på ett differentierat sätt mäta och följa upp leverantörer. Syftet med studien är därmed att se vilka Key Performance Indicators (KPI:er) som är tillämpliga i en indelning av leverantörer enligt Kraljics matris, det vill säga om olika KPI:er är fördelaktiga för att genomföra mätning och uppföljning av olika typer av leverantörer enligt Kraljics matris. En betydande slutsats med indelning av KPI:er enligt Kraljics matris är att studien ska påvisa vilka mätetal som är mest väsentliga att ha vid uppföljning av leverantörer kopplade till respektive kvadrant i Kraljics matris. Detta innebär dock inte att mätetal kopplade till specifika kvadranter saknar relevans i övriga kvadranter. KPI:er kan användas i flera kvadranter, helt beroende på situation. I mitten av matrisen återges en del som benämns BAS vilket ska symbolisera att samtliga leverantörer oavsett klassificering eller kvadrant är i behov av att följas upp utefter leveransprecision, kvalitetsutfall, rätt kvantitet samt dokumentation och certifikat. BAS sammanfaller även med de KPI:er som ska följas upp för icke-kritiska leverantörer. Denna gemensamma uppföljning är ett första steg mot koncernövergripande KPI:er som möjliggör att Saab på ett enat sätt kan genomföra uppföljning av leverantörsfloran. Slutsatsen av studien är att Saab med fördel kan arbeta med KPI:er som är differentierade utefter Kraljics matris. Enligt de förutsättningar som finns på Saab har det även påvisats att det finns behov av att utforma gemensamma definitioner på de KPI:er som ska användas.

The purpose of this thesis is to identify and define Key Perfomance Indicators (KPIs) and value adding services which are used to describe the quality of Forias logistics services from different aspects. The KPIs should be attractive to both Foria and their customers, with the aim to strengthen the interaction between both parties. The basis for this work is a research in which a literature review and a survey of the market for Swedish logistic service providers were carried out. An analysis of the present situation of Foria was carried out, where a number of people in the company were interviewed. These elements were used together with definitions of KPIs to perform the analysis of the work. The result of the work is ten KPIs that have been created and developed for Foria and which are considered to be attractive to both Foria and the selected customers. The KPIs are:   · ECO-driving (binary) – the company has ECO-driving-educated drivers · ECO-driving (comparison figure) – all drivers individual driving and its resulting exhaust emissions are compared · The environmental impact – a total of exhaust emissions from all vehicles belonging to a single business, measured in tonne-kilometres · Complete order – portion of fields with accurate information (in an order), with the possibility of error categorization · Delivery reliability – time difference between expected and actual delivery, average for all orders · On-time – the number of days and hours of difference between the expected and the actual time, for all activities of the order · On-time (activity) – the number of hours and minutes of difference between the expected and the actual time, for each individual activity of the order · Divergence – a categorization of all causes of divergence and its responsible department · Level of integration – the level of cooperation between the logistic service provider and the customer · Customer satisfaction – how well an order will meet the expectations of the customer   The KPIs are described in detail with definitions, how they can be used and what is required to implement them in the service process of Foria. These KPIs are the basis of four value adding services: Tracking of goods, Environmental Information, Presentation of the KPIs as a Whole, and Improvement of the Service Process. The work shows that it is possible to identify, define and develop KPIs of interest to both Foria and their customers, but to be used most of the KPIs require adaptation to a large degree. It also shows that it is the reasons behind the measured values of the KPIs that makes them interesting to customers. The literature describing the KPIs and the development of these are not comprehensive in terms of the relationship between a third party logistic service provider and its customer, and therefore this report describes a work from scratch to create KPIs for this purpose. / Syftet med detta arbete är att identifiera och utforma nyckeltal och mervärdestjänster för vilka ska beskriva kvaliteten på Forias logistiktjänst utifrån olika aspekter. Nyckeltalen ska vara intressanta för både Foria och deras kunder, med förhoppningen att stärka samarbetet mellan båda parter. Till grund för arbetet ligger en förstudie, där en litteraturstudie och en undersökning av marknaden för svenska logistikföretag utfördes. En nulägesanalys av Foria genomfördes genom att ett flertal personer på företaget intervjuades. Tillsammans med nyckeltalsteori användes dessa delar för att utföra analysen i arbetet. Resultatet av arbetet är tio nyckeltal som skapats och utvecklats för Forias verksamhet och som anses vara intressanta för både Foria och de för arbetet utvalda kunderna. Nyckeltalen är:   · ECO-driving (binärt) – företaget har ECO-driving-utbildade chaufförer · ECO-driving (jämförelsetal) – chaufförers individuella körstil och medförande avgasutsläpp jämförs · Miljöpåverkan – totalt avgasutsläpp från ett företags alla fordon, mätt i tonkilometer · Ifylld order – andel fält ifyllda (i en order) med korrekt information, med möjlighet för kategorisering av felorsaker · Leveranspålitlighet – tidsskillnad mellan förväntad och faktisk leverans, i medeltal för alla order · On-time – antal dagar och timmar som skiljer mellan den förväntade och den faktiska tidpunkten, för samtliga aktiviteter i orderledet · On-time (aktivitet) – antal timmar och minuter som skiljer mellan den förväntade och den faktiska tidpunkten, för varje enskild aktivitet i orderledet · Avvikelse – kategorisering av alla orsaker till avvikelse, och ansvarande avdelning · Integrationsgrad – nivån av samarbete mellan logistikföretaget och kunden · Kundnöjdhet – hur väl en order kommer att motsvara kundens förväntningar   Nyckeltalen beskrivs ingående med definitioner, hur de kan användas och vad som krävs vid en implementering i Forias verksamhet. Dessa nyckeltal ligger sedan till grund för fyra mervärdestjänster som utformats i arbetet: Godsspårning, Miljöinformation, Presentation av nyckeltalen som helhet, och Verksamhetsutveckling. Arbetet visar att det är möjligt att hitta, utforma och utveckla nyckeltal som är intressanta för både Foria och deras kunder, men de flesta av nyckeltalen kräver anpassning i hög grad för att kunna användas. Det visar också att det är orsakerna bakom nyckeltalens uppmätta värden som gör ett nyckeltal intressant för kunden. Den litteratur som beskriver nyckeltal och utveckling av dessa är inte heltäckande när det gäller relationen mellan ett tredjepartslogistikföretag och dess kund, och därför beskrivs i denna rapport ett arbete från grunden med att skapa nyckeltal för detta ändamål.