Esta dissertação contempla uma seqüência de dois artigos que discorrem sobre visão financeira para gestão de indicadores de desempenho, sendo estes intitulados: “Proposta de sistema de indicadores de desempenho integrado do planejamento estratégico ao planejamento orçamentário – uma abordagem com foco no resultado operacional financeiro” e “Implantação de sistema de indicadores de desempenho integrado do planejamento estratégico ao planejamento orçamentário – uma abordagem com foco no resultado operacional financeiro”. O objetivo principal é desenvolver e aplicar um modelo de gestão para orientar a estruturação do plano orçamentário e de indicadores de desempenho com foco no resultado operacional para melhorar o processo decisório nas organizações. O primeiro artigo apresenta uma revisão teórica para verificar os principais conceitos sobre indicadores financeiros e não-financeiros, planejamento estratégico e planejamento orçamentário para sustentar o desenvolvimento de uma sistemática para orientar a estruturação do plano orçamentário e de indicadores de desempenho. O segundo artigo apresenta um estudo de caso de implementação, em uma indústria de autopeças, da sistemática desenvolvida no primeiro artigo. Neste segundo artigo é possível identificar os impactos financeiros de indicadores não-financeiros e a correlação entre estes indicadores e o resultado operacional. Como resultado, a sistemática foi validada parcialmente e se mostrou adequada para o gerenciamento do plano estratégico, estruturação do plano orçamentário e definição de indicadores com impacto no resultado operacional para uma organização industrial, permitindo guiar a empresa para alcançar o EBIT planejado. / This dissertation includes a sequence of two articles which concerns about a financial view to management of key performance indicators, such articles are entitled: “Proposal for a performance indicators system integrated from strategic planning to the budgetary planning - an approach focusing on the operational financial results” and “Implementation of a performance indicators system integrated from strategic planning to the budgetary planning - an approach focusing on the operational financial results” . The main purpose is develop and apply a management system to direct the structuring of the budgetary planning and the performance metrics focusing the operational result in order to improve the decision-making process in the organizations. The first article introduces a theoretical review to verify the main concepts about financial indicators and no- financial indicators, strategic planning and budgetary planning to support the development of a systematic to direct the structuring of the budgetary planning and performance metrics. The second article presents a case study of implementation of the systematic developed on the first article, in an automotive industry. Then, it is possible to identify the financial impacts of no-financial indicators and the correlation between these indicators and the operational result. As a result, the systematic was partially validated and has been shown appropriate to the management of the strategic planning, the structuring of the budgetary planning and the defining indicators with impact on the operational result to an industrial structure, making possible to direct the company to achieve the planned EBIT.

Esta dissertação contempla uma seqüência de dois artigos que discorrem sobre visão financeira para gestão de indicadores de desempenho, sendo estes intitulados: “Proposta de sistema de indicadores de desempenho integrado do planejamento estratégico ao planejamento orçamentário – uma abordagem com foco no resultado operacional financeiro” e “Implantação de sistema de indicadores de desempenho integrado do planejamento estratégico ao planejamento orçamentário – uma abordagem com foco no resultado operacional financeiro”. O objetivo principal é desenvolver e aplicar um modelo de gestão para orientar a estruturação do plano orçamentário e de indicadores de desempenho com foco no resultado operacional para melhorar o processo decisório nas organizações. O primeiro artigo apresenta uma revisão teórica para verificar os principais conceitos sobre indicadores financeiros e não-financeiros, planejamento estratégico e planejamento orçamentário para sustentar o desenvolvimento de uma sistemática para orientar a estruturação do plano orçamentário e de indicadores de desempenho. O segundo artigo apresenta um estudo de caso de implementação, em uma indústria de autopeças, da sistemática desenvolvida no primeiro artigo. Neste segundo artigo é possível identificar os impactos financeiros de indicadores não-financeiros e a correlação entre estes indicadores e o resultado operacional. Como resultado, a sistemática foi validada parcialmente e se mostrou adequada para o gerenciamento do plano estratégico, estruturação do plano orçamentário e definição de indicadores com impacto no resultado operacional para uma organização industrial, permitindo guiar a empresa para alcançar o EBIT planejado. / This dissertation includes a sequence of two articles which concerns about a financial view to management of key performance indicators, such articles are entitled: “Proposal for a performance indicators system integrated from strategic planning to the budgetary planning - an approach focusing on the operational financial results” and “Implementation of a performance indicators system integrated from strategic planning to the budgetary planning - an approach focusing on the operational financial results” . The main purpose is develop and apply a management system to direct the structuring of the budgetary planning and the performance metrics focusing the operational result in order to improve the decision-making process in the organizations. The first article introduces a theoretical review to verify the main concepts about financial indicators and no- financial indicators, strategic planning and budgetary planning to support the development of a systematic to direct the structuring of the budgetary planning and performance metrics. The second article presents a case study of implementation of the systematic developed on the first article, in an automotive industry. Then, it is possible to identify the financial impacts of no-financial indicators and the correlation between these indicators and the operational result. As a result, the systematic was partially validated and has been shown appropriate to the management of the strategic planning, the structuring of the budgetary planning and the defining indicators with impact on the operational result to an industrial structure, making possible to direct the company to achieve the planned EBIT.

Esta dissertação contempla uma seqüência de dois artigos que discorrem sobre visão financeira para gestão de indicadores de desempenho, sendo estes intitulados: “Proposta de sistema de indicadores de desempenho integrado do planejamento estratégico ao planejamento orçamentário – uma abordagem com foco no resultado operacional financeiro” e “Implantação de sistema de indicadores de desempenho integrado do planejamento estratégico ao planejamento orçamentário – uma abordagem com foco no resultado operacional financeiro”. O objetivo principal é desenvolver e aplicar um modelo de gestão para orientar a estruturação do plano orçamentário e de indicadores de desempenho com foco no resultado operacional para melhorar o processo decisório nas organizações. O primeiro artigo apresenta uma revisão teórica para verificar os principais conceitos sobre indicadores financeiros e não-financeiros, planejamento estratégico e planejamento orçamentário para sustentar o desenvolvimento de uma sistemática para orientar a estruturação do plano orçamentário e de indicadores de desempenho. O segundo artigo apresenta um estudo de caso de implementação, em uma indústria de autopeças, da sistemática desenvolvida no primeiro artigo. Neste segundo artigo é possível identificar os impactos financeiros de indicadores não-financeiros e a correlação entre estes indicadores e o resultado operacional. Como resultado, a sistemática foi validada parcialmente e se mostrou adequada para o gerenciamento do plano estratégico, estruturação do plano orçamentário e definição de indicadores com impacto no resultado operacional para uma organização industrial, permitindo guiar a empresa para alcançar o EBIT planejado. / This dissertation includes a sequence of two articles which concerns about a financial view to management of key performance indicators, such articles are entitled: “Proposal for a performance indicators system integrated from strategic planning to the budgetary planning - an approach focusing on the operational financial results” and “Implementation of a performance indicators system integrated from strategic planning to the budgetary planning - an approach focusing on the operational financial results” . The main purpose is develop and apply a management system to direct the structuring of the budgetary planning and the performance metrics focusing the operational result in order to improve the decision-making process in the organizations. The first article introduces a theoretical review to verify the main concepts about financial indicators and no- financial indicators, strategic planning and budgetary planning to support the development of a systematic to direct the structuring of the budgetary planning and performance metrics. The second article presents a case study of implementation of the systematic developed on the first article, in an automotive industry. Then, it is possible to identify the financial impacts of no-financial indicators and the correlation between these indicators and the operational result. As a result, the systematic was partially validated and has been shown appropriate to the management of the strategic planning, the structuring of the budgetary planning and the defining indicators with impact on the operational result to an industrial structure, making possible to direct the company to achieve the planned EBIT.

This Master's Thesis focuses on outsourcing of logistics services. In the theoretical part of the thesis there is a general description of outsourcing of logistics services, advantages and disadvantages of logistics outsourcing, history and current state of the logistic market and attitude of providers of logistics services towards sustainable development. Next part of the thesis describes phases of outsourcing process, types of contracts and tools that help control outsourcing relationship. In the practical part of the thesis in-depth interviews are used to analyze needs of 3PL client. Based on the information gathered from the in-depth interviews recommendations are created. These recommendations are supposed to raise client's satisfaction and evolve and improve cooperation. The aim of this Master's Thesis is to determine gaps between client's request and real state of provided services.

This diploma thesis focuses on the area of outsourcing and shared services centers. It includes general characteristics of outsourcing. It deals in addition with definition and description of koncept shared services, its history, advantages, disadvantages, comparison with similar organization models and strategic aspects of this concept. Part of thesis focuses on audit in area of shared services center. This thesis deals with issues of performance management of accounting shared services centers in areas of accounts payable and accounts receivable in the USA, Czech Republic and Slovakia. The practical part of this thesis is established on mentioned theoretical themes. There is described and evaluated situation in specific accounting shared services center in the Czech Republic from view of performance and maturity of shared services center.

This report presents a development of an analytic tool for advisors, developed with a usercentred design process. The tool is developed to help advisers enhance profitability in a company in a simple and flexible way, and to convey the knowledge to their customers. The report focuses on usability and visual representations to present data from an analysis of the operating branches as well as key performance indicators. The work has a usercentered design process divided into four steps and performed by a pre-study and two iterations. The prestudy was the basis of the project, which included a literature study, interviews compiled to two persons and an effect map. The first iteration began with exploring different visual representations for an analysis of the operating branches and key performance indicators. The visual representations were user-tested through a questionnaire. The second iteration developed the tool by designing and implementing a prototype in the program React in order to be user-tested. The test focused on the visual representations and was performed through task-based questions, Likert-questions about the visual representation and the standardized questionnaire System Usability Scale. The report concluded that users thought that bar graphs, tables and texts are the easiest tools to use. The visual representations can therefore be used to visualize economic values. However, a bullet graph was more likely to be chosen in order to visualize key performance indicators. Bullet graphs contain a lot of information, which makes the diagram complex for the user to understand. A simple and fast tool should therefore be limited and use the details-on-demand of the information visualization mantra to enable the user to obtain more information when needed. The tool is not fully developed and more iterations are needed to complete a final product. / Denna rapport presenterar utvecklingen av ett analysverktyg för ekonomiska rådgivare med inriktning på lantbruk, utvecklat genom en användarcentrerad designprocess. Verktyget är utvecklat för att hjälpa rådgivare att förbättra lönsamhet i ett företag på ett en-kelt och smidigt sätt, samt förmedla kunskapen till sina kunder. Examensarbetet fokuserar på användbarhet och visuella representationer för att presentera data från en driftsgrensanalys samt nyckeltal. Arbetet använder en användarcentrerad designprocess uppdelat i en förstudie och två iterationer. Förstudien låg till grund för projektet och innehöll en litteraturstudie, intervjuer sammanställt till två personer och en effektkarta. Första iterationen utforskade olika visuella representationer för en driftsgrensanalys och nyckeltal. De visuella representationerna användartestades genom en enkätundersökning. Den andra iterationen utvecklade verktyget genom att designa och implementera en prototyp med React för att användartestas. Användartestet fokuserade på de visuella representationerna av resultatet och utfördes genom uppgiftsbaserade frågor, Likert-frågor om den visuella representationen och en standardiserade enkäten för att undersöka användbarheten (System Usability Scale). Resultatet visade att användare tycker att stapeldiagram, tabeller och texter är de enklaste verktygen att använda. De visuella representationerna går därför att använda för att visualisera ekonomiska värden. Visualiseringen för nyckeltal gjordes med ett nysansdiagram vilket fungerade bra med förklaring. Visualiseingen innehöll mycket information vilket gjorde den komplext vid första anblick för användaren att förstå. Ett enkelt och snabbt verktyg bör därför begränsas och använda sig av informationsvisualiseringsmantrats detaljer vid efterfrågan (details-on-demand) för att ge användaren möjlighet att få mer information vid behov. Verktyget är inte färdigutvecklat och fler iterationer behövs för att färdigställa en slutlig produkt. / <p>Examensarbetet är utfört vid Institutionen för teknik och naturvetenskap (ITN) vid Tekniska fakulteten, Linköpings universitet</p>

As the construction and real estate industry is project-oriented, it is a complicated work environment. With its constant changes, it always remains uncertain in its investments such as project management. After the industry has been far behind with its use of KPI, performance measurements have become more central in the industry, but at the same time companies have difficulty finding KPI to apply in their projects. The purpose of the study was to examine how and why specific KPIs are used to measure results for each project in the construction and real estate industry. The study wants to contribute with a literary understanding within the industry. The study has used a qualitative research method by interviewing CFO and project managers at construction and real estate companies and then being able to fulfill the purpose of the study. The result mentions that having focus and all in order during the process is important to achieve a successful project. Having too large cost deviations or not being completed on time is seen as a less successful project. To minimize their cost and time deviations, most companies follow up with, among other things, successive profit recognition but also construction meetings on the construction sites to review the schedule. There is a clear connection through the data collection that the two most important KPI that is discussed several times are cost and time. The KPIs that are mentioned in the report are used more for measuring the project’s outcome than for developing future projects.

This diploma thesis proposes usage of Business Intelligence tools in the chosen company. It considers the costs for installing, assesses the economic benefits and based on the analysis, it proposes appropriate solutions to the currently unsatisfactory situation in the company.

Nieuwenhuis (2007) defines Education Development Centres (EDCs) as teacher support centres consisting of activities and services that support the school curriculum and contribute to the teacher content knowledge and skills development. In addition, Johnson and Maclean (2008) suggested that an ideal EDC programme should be built on the foundation of an information infrastructure that includes materials, equipment and facilities, and direct services to teachers. However, EDC activities and services are shaped and influenced by multiple factors contributing to the teacher classroom practices. Attention to the EDC programme is further given to areas like: the organisational support to effect changes in teacher practices; the type of activities and services; learning through technology; and teacher perception towards the EDC activities and service. Looking more closely at the way EDCs function and noting the benefits of keeping EDCs as teacher support centres, this study explored the EDC activities and services guided by the following sub-questions:  What professional development activities and services do EDCs provide;  What is the rationale behind the development of EDC activities and services;  What is the quality of EDC activities and services in relation to the professional development of teachers;  What are the teachers’ perceptions of EDC activities and services? The main objective of the study was to establish the extent to which activities and services in Mpumalanga EDCs relate to teacher classroom practices. A sample of 16 teachers responded to the questionnaire designed specifically for teachers while two subject advisors who facilitated activities at the EDCs and two EDC managers were interviewed. Currently the approach to professional development programmes tends to be fragmented. Hence, this study sought to improve the quality of EDC activities and services by alerting programme designers and advising against such a practice. Furthermore, the intention was to provide feedback to programme designers and encourage the promotion of collegial planning in structuring such offerings. The qualitative study approach followed, used the interview schedule as a primary source to collect data to gather as much evidence as possible and was backed by the teacher questionnaire, field notes and personal journal. The basic logic model guided the planning for the evaluation process in identifying elements to be evaluated and indicated relationship between the components: the input (resources that go into the EDC programme); output (activities the EDC programme undertakes to offer); and the outcome (teacher behavioural changes and benefits that resulted because of the activities conducted). This study focused mainly on the implementation processes to yield intended results. The study identified various factors as significant to deliver quality activities and services to enhance teacher knowledge and develop skills: creation of realistic centre vision, develop quality activities to integrate content knowledge and pedagogical skills, promote teacher collaboration and active participation; and designing coherent activities aligned to the schools improvement strategies to meet teachers’ need. Workshops were facilitated in a reform approach allowing active participation of teachers, for example, simulations in computer lessons and science experiments. However, the inadequate resources and EDC financial constraints limited the quality of activities and services. Nonetheless, EDC activities and service possessed the quality to enhance teacher knowledge and skills, if they are designed to incorporate the research based key features (Haslam, 2008). Furthermore, the study noted that EDCs play a critical role in shaping the activities and services by designing reform activities, creating pedagogical space for teachers to come together and providing teaching and learning material including technological tools, like Internet, to advance with curriculum changes and spare teachers’ time and cost for travelling to meeting venues. / Dissertation (MEd)--University of Pretoria, 2014. / tm2015 / Science, Mathematics and Technology Education / MEd / Unrestricted

The construction and real estate industry are project-oriented where companies success depends on individual projects performance. To determine the efficiency of operations, performance can be measured through key performance indicators (KPIs), which are metrics used to analyze, measure and compare a company’s performance. Project-oriented businesses face challenges implementing successful projects and the industry is affected by cost and time overruns, lack of quality and unmet customer requirements, which can be linked to inefficient project management and inadequate follow-up. Furthermore, companies in the industry find it difficult to identify suitable KPIs that best show changes in performance and result as well as KPIs that are linked to strategic business goals and projects. The purpose of the study was to investigate how KPIs are used in the construction and real estate industry and how management of KPIs can be developed to carry out successful projects. In order to fulfill the purpose, a case study was conducted. Initially, a literature study was performed to gain knowledge of the problem area. The data collection was qualitative where a document analysis, observations, interviews and a focus group were conducted. This resulted in an understanding of the case study company´s project operations and KPIs. The study´s method of analysis consisted of a thematic analysis and comparative study. The result indicates the importance of a long-term perspective where successful projects involve work from an early stage, which includes resource allocation and project processes where subsequent project management must include efficient communication and sharing of knowledge as well as collaboration among departments and participants. During the project process there should be an exchange of experience and knowledge in order to avoid that mistakes are repeated and to enable organizational learning. The analysis showed that there are opportunities within the case company to improve a number of factors and the current follow-up of KPIs as well as how the business’s KPIs relate to strategic business goals and success factors. There is a link between success factors, KPIs and challenges within the industry. An understanding of success factors is important in order to design KPIs that align with strategic company goals and individual projects. The result may be of interest to other project-oriented businesses and industries where increased understanding can result in efficient processes and increased motivation regarding the project process and follow up, which can result in successful projects.