AbstraktSyfte: Syftet med studien var att analysera hur företag kan förbättra förståelsen för denekonomiska lönsamheten i sina marknadsföringsaktiviteter, detta genom att undersöka hurföretag idag arbetar med att följa upp den lönsamheten av digital marknadsföring samtvilken förbättringspotential företag upplever att det finns kring sätten de arbetar på. Metod: En kvalitativ metod har genomförts i denna studie där fyra intervjuer hargenomförts med tre respondenter som arbetar med att utvärdera lönsamhet av digitalmarknadsföring. Den insamlade empirin har sedan jämförts med nuvarande teorier för attförsöka förbättra förståelsen för ämnet. Resultat: Företag använder idag främst ROAS för att mäta lönsamheten avmarknadsföring och att den data som utgör grunden för utvärderingen kommer ochbearbetas av Google och Metas AI modeller. Däremot behandlas dessa olika av företag,vilket har visat sig motsvara deras erfarenhet och expertis inom området. De mest väsentliga aspekter som uppmärksammades var förbättringen och utnyttjandet avAI och dataanalysverktyg då den är kärnan i att utvärdera lönsamheten avmarknadsföringsaktiviteterna. Respondenterna är övertygade om att AI kommer utgöra enallt större del av arbetet med att utvärdera lönsamheten med digital marknadsföring därförmågan att förstå och hantera dessa AI modeller kommer att vara viktigt för företag iframtiden.Slutsats: Studien beskriver hur företag arbetar i praktiken och bidrar till nuvarande teoriergenom att visa på områden som bekräftar och säger emot tidigare forskning. Till exempelhar studien bekräftat problemet med att kunden inte delar med sig av information på nätet,vilket styrks av litteraturen. Medan det också visat sig att företagen i studien endast harutvärderat lönsamhetsmåttet ROAS, vilket säger emot tidigare forskning. / Purpose: The purpose of the study was to analyze how companies can improve theirunderstanding of the economic profitability of their marketing activities by examining howcompanies currently work to follow up on the profitability of digital marketing, as well asthe potential for improvement that companies perceive in the ways they work. Method: A qualitative method has been employed in this study, where four interviewshave been conducted with three respondents who work on evaluating the profitability ofdigital marketing. The collected empirical data has then been compared with currenttheories in order to enhance understanding of the subject. Results: Companies today primarily use ROAS (Return on Advertising Spend) to measurethe profitability of marketing, and the data that forms the basis for evaluation is providedand processed by Google and Meta's AI models. However, these are treated differently bycompanies, which has been found to correspond to their experience and expertise in thefield. The most significant aspects that were highlighted were the improvement and utilization ofAI and data analysis tools, as they are at the core of evaluating the profitability ofmarketing activities. The respondents are convinced that AI will play an increasinglyimportant role in evaluating the profitability of digital marketing, where the ability tounderstand and manage these AI models will be crucial for companies in the future.

The construction industry has a great opportunity to streamline its operations even more by making greater use of the digital revolution. The industry today uses a lot of manual data management and analysis to get an overview of the business and to make decisions. This can be a time-consuming process that could be made more efficient through Business Intelligence (BI). BI is a technology that automatically, with the help of selected Key Performance Indicators (KPIs), shows the current status of how a business performs. This can allow managers and executives to make decisions easier and faster.This study examines which KPIs that are of common interest to companies and organizations in the construction industry as well as how these KPIs can be presented to the end users of a BI application. To investigate this, data is collected through literature studies and interviews, which results in a list of common KPIs for the industry. From this common list, a number of KPIs are selected to be visually represented.An analysis of the results, indicates that KPIs are of different importance and relevance depending on which sector of the construction industry the interviewee belongs to. There also appears to be sector-specific KPIs and the common list suggests that the profit margin is of great importance throughout the whole industry. KPIs can be represented in different types of charts and diagrams, depending on the purpose they hold, and should be designed so that they are intuitive and easy to understand. / Bygg- och hantverksbranschen har stor möjlighet att effektivisera sin verksamhet ännu mer genom att i större utsträckning utnyttja den digitaliserade utvecklingen. Branschen använder idag mycket manuell datahantering och manuell dataanalys för att få en överblick över verksamheten och ta beslut. Detta kan vara en tidskrävande process, som skulle kunna effektiviseras ytterligare genom Business Intelligence (BI). BI är en teknologi som automatiskt, med hjälp av valda nyckeltal (KPI:er), visar aktuell status på hur en verksamhet presterar. Detta kan göra att beslutsfattare kan fatta beslut enklare och snabbare.Denna studie undersöker vilka nyckeltal som är av gemensamt intresse för företag och organisationer i byggoch hantverksbranschen samt hur dessa nyckeltal kan presenteras för slutanvändarna av en BI-applikation. För att ta reda på detta samlas data in genom litteraturstudier och intervjuer, vilket resulterar i en lista över gemensamma KPI:er i branchen. Ur denna lista handplockas ett antal nyckeltal ut för att representeras visuellt.En analys av resultaten indikerar att nyckeltal är av olika vikt och relevans, beroende på vilken sektortillhörighet av byggoch hantverksbranschen den intervjuade tillhör. Det verkar även finnas sektorspecifika KPI:er samt att listan med de branchgemensamma nyckeltalen antyder att vinstmarginal är av stor vikt. KPI:er kan representeras i olika typer av diagram beroende på vilket syfte de innehar och bör designas så att de är intuitiva och lättförståeliga.

Выпускная квалификационная работа состоит из введения, трех частей, заключения, библиографического списка и приложений. В теоретической части представлены смежные понятия управления эффективностью, процесс управления эффективностью, инструменты исследования, методы исследования. Практическая часть: характеристика компании Z как объекта управления, структура человеческих ресурсов компании Z, оценка по системе PM компании Z, проблемы и причины в системе PM компании Z. На основе полученных данных разработаны предложения: Цели и принципы оптимизации, Основы построения схемы оптимизации, Мероприятия по оптимизации. В заключении подводятся итоги в соответствии с поставленными задачами. / The final qualifying work consists of an introduction, three parts, a conclusion, a bibliographic list, and appendixes. The theoretical part presents related concepts of performance management, process of performance management, research tools, research methods. The practical part characteristics of Company Z as an object of management, human resource structure of Company Z, appraisal on the PM system of Company Z, problems and causes in the company Z’s PM system. Based on the data obtained, proposals have been developed Objectives and principles of optimization, Optimization scheme design framework, Optimization measures. In conclusion, the results are summed up in accordance with the tasks set.

Safety is the main concern of the aviation industry. All Air Navigation Service Providers must have a Safety Management System (SMS) which states how safety is handled, promoted and prioritized. By developing Key Performance indicators (KPIs), it is possible to quantify the effectiveness of a SMS, discover potential flaws and improvement measures. This thesis identifies principles behind the SMS, the development of KPIs and suggest potential KPIs for the Swedish air navigation service provider LFVs’ SMS. A literature study was performed and organisation specific documents were analysed to develop potential KPIs within the areas timely compliance with international obligations, competency and adoption and sharing of best practices based on an EASA questionnaire. This work presents a set of 27 performance indicators and recommends 6 as potential KPIs for the three areas together. The KPIs are developed specifically for LFV but could be applicable for other organisations with similar SMS structure and processes. They should be analysed within the organisation and, potentially, have thresholds set before implementation.

績效評估一直以來為管理階層重視之議題，然從過去文獻發現，多數企業之績效評估制度並無法確實發揮功效，且受到近年總體環境競爭日益激烈影響，傳統重於財務的績效衡量方法漸不適用。 關鍵績效指標計分卡(以下簡稱KPI Scorecard)之觀念及相關問題首見於Kaplan and Norton(2001)研究中，其概念簡單易懂，但若設計過程沒有與策略作連結，依然無法協助企業資源之聚焦與運用。故如何設計正確之績效評估制度使策略與績效評估有效結合，為吾人所關注之議題。 本研究係針對國內一導入KPI Scorecard之食品公司進行個案研究，於分析個案公司績效評估之相關問題後，運用策略形成及平衡計分卡相關概念，具體提供策略與績效評估結合之四大步驟，期協助個案公司確實將策略引導至各績效衡量要素中，解決現行KPI Scorecard的問題並提升管理之效率及效能。同時，亦可作為其他企業績效評估設計之實務指南與理論基礎。 / Performance measurement has been an important issue for management teams for a long time. However, the current literature shows that most of the companies cannot implement their performance measurement system efficiently and effectively. Besides, the more and more competitive economic environment forces managers seeking alternative management measures, other than the traditional financial performance measures, to fulfill the increasing pressure of better performance. KPI Scorecard has been released by Kaplan and Norton(2001).The concept is simple and easily to apply but if KPI Scorecard fails to link with the strategy, it still can’t help enterprises to focus on key resources and activities. Therefore, we try to provide a guideline to solve the gap between strategy and performance measurement system. The thesis is a case study and conducts one Taiwanese food company which has implemented KPI Scorecard for about three years as a research subject. We will firstly analyze the problems of their existing performance measurement system. Second, we will discuss how to use the related ideas of balanced scorecard to solve these KPI Scorecard problems. Furthermore, the thesis addresses four steps about how to link performance measurement system with strategic effectiveness and stresses the importance of this integration. Therefore the thesis can be a reference for other companies to implement the performance measurement system in the future.

The field of humanitarian logistics and supply chain management is increasingly the subject of research. Even though there has been some research in the field in the past, the necessity for more research related to the measurement of the effectiveness of humanitarian supply chains is required. Humanitarian supply chain management deals not only with natural disasters but also with man-made disasters. Thus, different types of disasters create different challenges for humanitarian aid. Moreover, the different stages of the disasters require different courses of action. The lack of extended research in the field of humanitarian supply chain and logistics, the increase of the impact of disasters as well as the differences between the commercial and the humanitarian supply chains, make it clear that the sector should find ways to improve its efficiency. Tools and metrics can be used to measure and improve the efficiency of the supply chains. According to literature there are no sophisticated measures of effectiveness for humanitarian logi stics and supply chains. The purpose of this thesis is to identify the main challenges in humanitarian supply chains and what is the role of performance measurements in humanitarian operations. Moreover, the thesis aims to identify an appropriate model for measuring and thus, enhancing performance in the humanitarian supply chains. The research strategy chosen for this study is a holistic multiple case study. The empirical data is collected through interviews. For this research in total 3 organisations’ representatives and 2 volunteers were interviewed. The collected data have been analysed by combining theories and previous studies in the literature. The main findings from analysing the empirical data revealed that, depending on the disaster phase, humanitarian organisations face different challenges in their supply chains. By implementing appropriate performance measurements, the humanitarian organisations can limit the impact of the challenges in the supply chain operations, gain more relevant and precise information regarding the humanitarian operations, and enhance supply chain coordination among different stakeholders. As an outcome, by implementing appropriate performance measurement systems, the humanitarian organisations can overcome some of these challenges in their supply chains, and therefore enhance the overall supply chain performance.

Introduction and background: The 1990s crisis and the global financial crisis year 2008 shows the same indications that the property market was affected negative. The Swedish Property companies had a difficult time on the market when the crisis led to decreased property trade and financing problems for the Property companies. The Swedish property companies became less attractive on the market and contributed to a drop in prices on investment property. Purpose: The purpose of this essay is to examine if there is any relation between the Swedish Property companies impairments on their investment property and the global financial crisis year 2008. Method: The essay is based on a quantitative study where we examined Swedish Property companies’ annual reports. We answered our questions and our purpose from the empirical data that we collected from the annual reports. Conclusions: The study resulted in that we found a correlation between the Swedish Property companies’ impairments on their investment properties and the global financial crisis year 2008. However, we found that the Swedish Property companies’ impairments were lower than market indications prove.

Bakgrund: Globalisering har skapat ett ökat behov för företag att förbli konkurrenskraftiga. Att hantera kostnader effektivt blir allt viktigare i organisationer. Medutgångspunkt i ett fallföretag så har problem kring mätning och jämförbarhetmellan hanteringen av lagerkostnader i geografiskt spridda lager identifierats. I nuläget finns det ingen metod som jämför hur väl hanteringen av lagerkostnader görs i olika länder. De landspecifika egenskaperna skapar olikheter och för att åstadkomma en jämförbarhet så krävs anpassad ekonomistyrning. Syfte: Syftet är att utveckla en kalkylmodell som möjliggör en homogen mätning för olika länders hantering av lagerkostnader. Detta ska kunna skapa en jämförbarhet mellan geografiskt spridda lager. Studien ska utveckla ett komplement till rådande beslutsunderlag som avser stödja en organisations beslutsprocess för lageroptimering. Metod: Här motiveras vilka metodologiska val som gjorts under studiens gång. För att studien ska uppnå sitt syfte så har vi först utvärderat det befintliga styrmedlet för att sen genomföra modellutvecklingen i förhållande till uppställda kriterier för innehålls- och processegenskaper. Materialet för studien har samlats in via det multinationella företaget och genom semistrukturerade intervjuer med tre respondenter inom företaget. Avsnittet motiverar valet av teori och empiri som används och huruvida utvecklingen av modellen i analysdelen ska leda till studiens slutsats. Slutsats: Organisationer har sedan tidigare använt prestationsmätningar för att genom ekonomistyrning kontrollera sina lagerkostnader. Den ökade globalisering har försvårat jämförbarheten givet landsspecifika variabler som påverkar kostnaderna. Genom en kalkylmodellering har ett lagerkostnadsindex utvecklats vilket representerar en standardiserad varukorg. Kapitalstrukturerna neutraliseras och en intern benchmarking möjliggör på så vis att samtliga lagerlokaler kan introduceras att hantera sina lagerkostnader på bästa sätt. / Background: Globalization has created a growing need for companies to remain competitive. It’s becoming more important to manage costs effectively in organizations. Based on a case company problems regarding measurement and comparability of management in warehouse costs between geographically dispersed countries has been identified. Currently there’s no method available for comparison of cost-efficiency of warehouse costs in different countries. The country-specific characteristics create differences. In order to achieve comparability adapted financial control is needed. Purpose: The purpose is to develop a model that enables a homogeneous measurement for management of warehouse costs in different countries. With the intention to make possible comparability between geographically dispersed warehouses. The case study will develop a complement to the existing decision-making. With the aim to support the organization’s decision-making process for warehouse optimization. Method: A motivation for methodological choices made during the study will be presented here. We have first evaluated the existing instrument and then implemented the model in relation to criteria for content- and process characteristics, in order to achieve the aims of the study. Material for the study was collected through the multinational company and by semi-structured interviews with three employees from the company. The section justifies the choice of theory and empirical content used. In the analysis a justification for whether the development of the model leads to the study’s conclusion. Conclusion: Organizations have previously used performance measurements for their financial control of warehouse costs. The increased globalization has complicated the comparability due to country-specific variables that affect costs. Warehouse cost indexes have been developed through a model that takes into account a standardized basket of goods that are relatable to warehouse costs. The capital structure becomes neutralized and internal benchmarking enables such that all warehouse costs can be compared in order to how cost-efficient each and every are.

Hur vet man att ett projekt är på banan? Vad ska man driva och följa upp mellan gaterna för att nå gaternas specificerade kriterier i tid och med rätt resultat? Vilka mätpunkter behövs? Med vilka intervall ska framdriften mätas? Och hur visar projektledaren framdriften för intressenterna så att rätt åtgärder för att styra rätt kan sättas in om det är på väg att gå fel? En huvudfaktor för att lyckat leda projekt mellan faser och gater torde ligga i förmågan att se hur uppgifter fortskrider mellan gaterna. Syftet med denna uppsats är att bidra med kunskap kring hur en sund framdrift mellan gaterna i projekt kan erhållas så att man vid gaterna uppfyller de kriterier som specificerats samt söka besvara hur framdriften kan kommuniceras till dess intressenter på ett framgångsrikt sätt. Följande forskningsfrågor ställdes: 1. Vilka indikatorer är enligt forskning och ledande praktik lämpliga att använda för att följa framdriften i projekt mellan gaterna i projektledningsprocessen? 2. Hur kommuniceras framdriften så att det är lätt för ett projekts alla intressenter att förstå hur projektet framskrider mellan gaterna? 3. Med vilka intervall mäts lämpligen framdriften mellan gaterna? 4. Hur kan indikatorer formuleras/utvecklas utifrån en specifiks verksamhets behov? En hermenuistisk kvalitativ studie med induktiv ansats genomfördes. Studien genomfördes delvis på det företag författaren själv arbetar på varför metoden innehåller stora delar av aktionsbaserade forskningselement. Sammanställning av rekommendationer från forskning och ledande praktik jämfördes med resultat hämtade från benchmarkingstudie och fallstudie ur vilken slutsatser dragits. Under benchmarkingstudien och fallstudien genomfördes totalt 23 semistrukturerade djupintervjuer med avsikt att förstå behov och framgångsfaktorer. Processen för arbetet kan liknas med en explorativ designprocess där författaren succesivt sökt ta fram och forma lämpliga framdriftsindikatorer utifrån en specifik verksamhets behov. Studien visade att det, sedan de tre framdriftsindikatorerna "Scope, time och cost" befästes i begynnelsen av användandet av projekt som arbetsform, numer finns insikter om att det är många faktorer som tillsammans leder ett projekt framåt. Olika faser i projekt kräver olika insatser, olika intressenter kräver olika information, olika nivåer i projektet har olika behov av uppföljning varför en väl avvägd kombination av ett 15-tal olika indikatorer så kallade Key Performace Indicators (KPI’er), designade för respektive projekts och verksamhets unika behov rekommenderas. Studien visade vidare att en framgångsfaktor för kommunikation av projektframdrift ligger i hur samarbete i projekt sker. Rekommendationen är att design av kommunikationstruktur utformas så att helhetsperspektiv och röd tråd i forum och dialog erhålls. Visualisering av framdriften och samtliga intressenters deltagande vid möten och framdriftskommunikation konstaterades vara en grundförutsättning för framgångsrika resultat. Avseende lämpliga intervall drogs slutsatsen att även dessa rekommenderas att sättas utifrån behov eftersom behoven av dialog av respektive indikator varierar under projektens gång. Kommunikationsprincipen "hellre ofta och lite, än sällan och mycket" rekommenderades. Grundat i studiens resultat rekommenderades slutligen lämpliga indikatorer, lämplig kommunikationsstruktur och lämpliga intervall designade unikt för den specifika verksamheten i uppsatsens fallstudiedel. / How does one know that a project is on track? What criterias should be monitored between the Gates so that specified criterias is obtained at the Gate? Which measuring points are needed? At what intervals should the progress be measured? How does the project manager present the progress to its stakeholders in a successful manner so that the stakeholders understand the status and decide upon corrective actions if needed? A key factor in successfully managing projects between phases and Gates would most presumably lie in the ability to see the progress of tasks between the gates. The objective of this Master thesis is therefore aimed to contribute with knowledge regarding how to achieve a sound progress between the Gates of the project so that specified gatecriterias will be obtained at the Gate. This Master thesis will also seek to contribute knowledge about how to communicate the progress to its stakeholders in a successful manner whereupon the following questions where put: 1. What indicators are suitable to use in the project management process when following the project progress between the Gates in accordance to previous research and leading practice findings? 2. How can the progress be communicated to its stakeholders so that it will be easy to follow the progress of the project between the Gates? 3. What measurement intervals are considered to be suitable when following the progress between Gates? 4. How can indicators be designed/developed based on a specific business requirements? A hermenuistic qualitative study with an inductive approach was conducted. Since the author of this thesis works at the company where the study was conducted the method contains many elements of action research. A summary of recommendations from research and leading practice were compared with results obtained in the benchmarking study and the case study from which conclusions were drawn. A total of 23 semi-structured interviews were conducted during the benchmarking study and the case study with the intention of understanding the needs of information at the specific business and to understand which factors that could be considered as success factors. The progress of the work can be considered as an explorative design process in which the author successively have designed and developed suitable Key Perfomance Indicators, KPI’s based on a specific business requirements. The results shows that modern research has come to an insights that the progress of a projects consists of more factors than the three indicators "Scope, time and cost" recommended at the early stages of using project as a working method. The different phases of the project require different actions and efforts and interventions, various stakerholders requires different information, different levels of the project management has different needs for follow-up and require different levels of detailed information, why a balanced combination of some 15 different Key performace Indicators (KPI's), designed for the unique needs of each project and activity is recommended. The study shows that the success of communicating project progress lies in the way cooperation is based in the project. It is recommended that the communication structure is designed so that a holistic perspective and a "red thread" in forum and dialogue are obtained. Visualization of progress and participation of all stakeholders at pulsmeetings were found to be a prerequisite for successful results. Regarding an appropriate interval, it is concluded that each interval are recommended to be set on the basis of need since the needs of dialogue for each indicator varies with the progress of the projects. However, communication using the principle "rather babysteps - often and short, than elephant paces - seldom but long" is recommended. Based on the results from the study, the thesis ends with recommending suitable indicators, suitable communication structure and suitable intervals designed uniquely for the specific business in the case study.

現代企業正處於2008年的金融風暴以來最為嚴峻的生存競爭環境，每一家企業無不致力開源節流上，血流成河的大幅裁員已成為公司維持慘淡經營的唯一方式，銀行巨擘花旗銀行更一度傳出財務危機，ING、AIG、GM、Ford亦傳出購併或倒閉的消息，這種種的事件正足以透露出當今市場生存環境的嚴酷及惡化已不言可喻。 然而，過去所重視的”以顧客為導向”的市場行銷模式，仍為現在各個企業所重視經營方針，而強大ICT (Information and Communication Technology)服務，則將有利於企業在此波金融風暴後，再度成為公司開源政策的重要行銷策略之一，如何協助企業強化行銷、銷售及服務客戶的能力，並與客戶建立一對一的關係，以深入了解客戶需求，為客戶提供更細緻貼心的服務，勢將成為企業開疆闢土的重要指標，同時亦能強化企業核心競爭力，為企業創造更高的利潤。 因此，我的研究方向，是以物流業之一家大型公司為個案研究對象，運用Kaplan and Norton 提出平衡計分卡四大構面，在公司願景及既定策略目標之下，結合各構面經營績效指標，探討個案公司導入ICT服務對經營績效之影響。 / As known, the modern enterprise is facing the sternest environment of survival since the worldwide financial tsunami happened in 2008. Each enterprise devotes to tap new resources and economize on expense. Large bloodily reducing staff has become the only way which the company maintain the tough business. Bank thumb Citibank once spread the financial crisis, ING, AIG, GM, Ford also spreads the news of merged or broken. The all sorts of events are disclosing sufficiently nowadays market living environment has been very harsh and deteriorated. However, the “Customer-oriented” marketing model which was token seriously in the past, it now still symbolizes each enterprise's operation policy. However, the formidable ICT (Information and Communication Technology) service, will be advantageous to the enterprise after this financial tsunami, becomes an important marketing strategies in the increasing-income policy of the company. Moreover, how to help enterprises to strengthen the ability of business management, inquiring deeply customer demand, providing a more careful intimate service for the customer, will definitely become the major index of success. Meanwhile, it will be also able to strengthen enterprise's core competitiveness and creat a higher profit for the enterprise. Therefore, my research direction regards a large-scale company in the logistic industry as the case study object. Under pursuing the vision and the strategy goal of the case company, I use the four perspectives of the BSC model proposed by Kaplan and Norton and well combine the performance indicators from each perspective, to probe into the influence of inducting ICT service to business management performance.