Sammanfattning Bakgrund och syfte: Företag i det privata näringslivet, som tillverkar högteknologiska produkter, möter en dynamisk marknad som styr hur kärnverksamheter med nödvändighet måste anpassa sig för att på ett konkurrenskraftigt vis möta efterfrågade varor och tjänster. För att kunna producera varor och utveckla en verksamhet krävs stödverksamheter som till exempel hanterar fastighetsbehov och facility management tjänster (FM-tjänster). Ett sätt att mäta kostnadseffektivitet i fastighetsbestånd och FM-tjänster kan vara mätbara key performance indicators (KPI). KPI är genom tidigare studier kända. Syftet med studien är att undersöka vilka KPI som är mest kostnadseffektiva. Metod: Studien har inhämtat data genom analys av fastighetsbeståndets delar ur ett ekonomiskt perspektiv. Koncernens fastighetbestånd på två olika orter (A & B) har komparativt studerats med målsättningen att hitta skillnader i prestanda och kostnadseffektivitet vid jämförelse av KPI mellan de båda orterna. KPI beräknades och av utvald data kunde analysen finna att det finns större potential i vissa KPI och de har därmed större inverkan på kostnadseffektiviteten. En modell skapades för beslutsprocessen vid förvärv, bibehållande och utveckling samt anskaffning av fastigheter och FM-tjänster. Resultat: Det finns kostnadsposter med hög potential för besparing men vilken post som är mest lönsam att göra besparing i skiftar mellan orterna. KPI måste inte skilja mellan orterna vilket kan betyda att de är kostnadseffektiva eller att de är lika kostnadsdrivande på båda orterna. Optimala värden för KPI saknas (normvärde). Konklusion: KPI kan prioriteras och har olika stor inverkan på kostnadseffektivitet i fastighetsbeståndet. KPI har en inbördes relation. Hur stark relationen är behöver undersökas genom framtida studier. / Background and purpose: Companies in the private sector, which manufactures high-tech products, face a dynamic market that controls how the core activities necessarily have to adapt to a competitive way to meet demand goods and services. In order to produce goods and develop a business requires support activities such as handling property needs and facility management services (FM) services. One way to measure the cost of the property portfolio and FM services can be measurable key performance indicators (KPI). KPI is through previous studies known. The purpose of the study is to investigate the KPI that is most cost effective. Method: The study has collected data through analysis of property portfolio share from an economic perspective. The Group's property portfolios in two different locations (A & B) have been comparatively studied with the aim to identify differences in performance and cost when comparing the KPI between the two places. KPI is calculated and the selected data analysis could find that there is more potential in some KPI with the opportunity to have a greater impact on cost. A model was created for decision-making on the acquisition, retention and development and acquisition of real estate and FM services. Results: There are cost items with high potential for savings but which entry is most profitable to make savings in shift between the resorts. KPI does not distinguish between the resorts which could mean that they are cost-effective or that they are as cost drivers in both locations. Optimal values for KPI are missing (standard value). Conclusion: KPI can be prioritized and have different effects on the cost of the property portfolio. KPI has a peer relationship. How strong the relationship is needs to be examined by future studies.

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<p><strong>Introduction</strong></p><p>In our Bachelor’s thesis we wrote about the advantages, risks, strategies and methods useful when working with Green IT. But there still were difficulties delimiting the field of Green IT. This was mostly because of the lack of previous research, unestablished definitions of the term Green IT as well as nonexistent methods to measure the accomplished work. Furthermore the recent changes in the environment, with escalating pressure from stakeholders with environmental concerns and increased costs of investments and maintenance, have forced IT-companies to measure the effects of IT and its financial impact.</p><p><strong>Purpose </strong></p><p>The purpose of our research study is to further clarify the field of Green IT by establishing a definition and constructing a KPI-setting.</p><p><strong>Method</strong></p><p>We first established a definition of the term Green IT by gathering available definitions and analysing them. The analysis resulted in two definitions; one for <strong>Green IT</strong> (<em>a technology product used to support information gathering, processing, distribution and use, and which is or contributes to environmental sustainability</em>) and one for a <strong>Green IT Company</strong> (<em>manages the process of producing technology used to support information gathering, processing, distribution and use, and which is or contributes to environmental sustainability</em>). These definitions made us realise that there are users and manufacturers of Green IT, with distinctive perspectives and needs when measuring it. According to our definitions we found respondents to interview in order to construct two KPI-settings instead of one.</p><p><strong>Conclusions</strong></p><p>The first KPI-setting constructed focuses on producers of Green IT and their production activities along with the financial impact. The second KPI-setting focuses on users of Green IT and looks at the usage of Green IT, and also includes financial indicators to measure financial impact.</p>

The aviation industry is facing many challenges concerning environmental effects associated to an overall increase in air travel. In order to analyse these environmental effects, the possibility for measurement in the areas connected to the aviation industry is essential. Metrics measuring progress towards meeting goals, called key performance indicators, are used in order to meet this requirement. The purpose of the thesis is to map and evaluate the various environmental key performance indicators that are utilised within European Air Traffic Management today, and the development underway for the future. Suggestions to LFV regarding suitable e-KPIs, and how they can be used within their organisation are also provided. Several organisations and initiatives, including the European Union, EUROCONTROL, Single European Sky, the International Civil Aviation Organisation and the Civil Air Navigation Service Organisation, as well as the British and French air navigation service providers, in addition to other stakeholders within the industry, have been investigated in terms of their work in the environmental area and which indicators they utilise. The investigation is based on a literature study and interviews conducted with stakeholders within previously mentioned organisations. Out of 39 indicators found during the mapping, seven remain after an initial selection and an analysis based on the utilisation of the SMART-model. In addition to the use of the SMART-model, the choice of suitable indicators is also based on the fact that the whole spectrum of a flight, meaning all phases, including planning, taxi-out, departure, en route, descent and arrival as well as taxi-in, should be taken into consideration.

The work aims to analyze and deduce subsequent key performance indicators in the Procurement department of the gas transmission company operating in the Czech Republic. In the first part are summarized the theoretical principles concerning procurement processes and performance measurement theories. By combining these two theoretical scopes was created a concept of Balanced Scorecard for Procurement and simultaneously was drawn a process for derivation of the key performance indicators. In the practical part were analyzed current processes in the procurement department and simultaneously were performed external and internal analyses and from the ascertained data was formed the SWOT matrix. Subsequently, the findings from the theoretical part were used and was proceeded accordingly to the pre-defined process in order to identify key performance indicators. In the conclusions were summarized the outputs of the work, the proposed key performance indicators and recommendations were given for successful implementation of the indicators into the process.

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This thesis was focused on creating a company budget. The theoretical part of the thesis was aimed at literary research of accounting, costing and creating of company budget, especially its modern methots to reduce of imperfection of traditional budget methods. Revenues and expenditures were subjected to analysis of percentage and annual percentage development. The elasticity and index were calculated as well for the period from 2010 to 2015. The budget was created by traditional budgeting met-hods by EBIT as a top indicator on 2016. The budget consist from sales and direct and indirect costs. In an effort to increase the company's performance were applied mo-dern methods beyond budgeting represented KPI indicators.

Složité podnikatelské prostředí vyžaduje sofistikované nástroje pro podporu rozhodování. Těmito nástroji mohou být právě simulace. Každý podnik je složitý systém, který je nutné nejdříve důkladně poznat a na základě tohoto poznání můžeme vytvořit zjednodušený model. Na tomto modelu pak simulujeme změnu jednotlivých parametrů, vstupních podmínek, hypotéz a předpokladů. Ani simulace nám však nemusí zajistit úspěch v podnikání, nicméně je významnou oporou při výběru jednotlivých rozhodnutí.