Although the operations of enterprise includes four perspectives ¡V finance, customer, internal business processes, learning and growth, the content of each perspective can be further divided into many subjects according to the different characteristic of each enterprise or business field. Among each perspective, they all have causal relationship directly or indirectly. Very often, the other perspectives will be impacted when the strategy or performance of one perspective has been changed, and the final overall performance of enterprise will also be affected via this kind of relationship. Because the relationship among these perspectives is complicated and the problem of time delay is serious, it is difficult for a manager to make correct decisions in this complicated operation system. Once the wrong strategy is taken, the growth of enterprise will be postponed, or even worse, the enterprise will be out of business by the potential risk that caused by the wrong strategy. For instance, the magic development stories of Wonder Techs and People Express are both very typical examples. This research takes A Corporation as the object of case study. Through the collection and study of domestic and foreign relative literature, paper and theses, this case study will help the object company find out the opportunity and its orientation on the present and future market environment by STEP analyzing, inspect the company¡¦s competition and threat by Michael E. Porter¡¦s Five Basic Competitive Forces Analysis, and survey the strength, weakness, opportunity and threat of the company on the market by SWOT method. And finally, the causal relationship diagram of the enterprise operations can be drawn by system thinking methodology with the four-perspective framework of balanced scorecard from the overall view of enterprise. The analysis of this causal relationship feedback diagram will check the influence of the whole enterprise¡¦s operation system by all kinds of operation activities, and even, can set up the enterprise¡¦s Dynamic Strategy Map based on this study. The Dynamic Strategy Map will help the manager analyze the operation strategy through the angle of the whole system operations to avoid just emphasizing on the short-term performance and neglecting the necessary of the long-term fundamental measures required for running the enterprise forever. Moreover, it can also assist the manager to pursue the high leverage point from the causal feedback diagram to be the key performance indicator for improving the enterprise¡¦s operation quality and enhancing its competitiveness, and to allocate the limited resources on the most suitable places to create best benefit. This case study takes the present condition of A Corporation as the research scope. Restricted by company¡¦s specific characteristic and present operation condition, the findings of this research cannot be applied to the other enterprises directly. But by comparing with the similar operation activities of the other enterprise or group, the causal relationship feedback among these operation activities still have the same direction of trend with the object enterprise logically. Therefore, the analysis in qualitative aspect will still have its reference value for the other enterprise.

Das Ziel dieser Arbeit lag in der Erstellung eines Umweltkennzahlensystems für das Unternehmen Brose, welches als Tools zur Steuerung der Prozesse eingesetzt werden kann. In einer wissenschaftlichen Ausarbeitung wurde das Umweltkennzahlensystem analysiert. Unter Zuhilfenahme verschiedener Normen und Leitfäden des BMU und UBA entstand ein neues Umweltkennzahlensystem, das den allgemeinen und den speziellen Anforderungen Broses gerecht wird. Die Projektarbeit hat Verbesserungspotenziale des vorher bestehenden Umweltkennzahlensystems aufgedeckt, die durch die Neuerstellung behoben worden sind. Das neue Umweltkennzahlensystem ist darauf ausgelegt, im Unternehmen aktiv als Managementtool genutzt zu werden, anhand dessen Entscheidungen getroffen werden und das eine Frühwarnfunktion übernimmt.

<p>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.</p><p>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.</p><p>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:</p><p> </p><p><!--[if !supportLists]-->· <!--[endif]--><em>ECO-driving (binary)</em> – the company has ECO-driving-educated drivers</p><p><!--[if !supportLists]-->· <!--[endif]--><em>ECO-driving (comparison figure)</em> – all drivers individual driving and its resulting exhaust emissions are compared</p><p><!--[if !supportLists]-->· <!--[endif]--><em>The environmental impact</em> – a total of exhaust emissions from all vehicles belonging to a single business, measured in tonne-kilometres</p><p><!--[if !supportLists]-->· <!--[endif]--><em>Complete order</em> – portion of fields with accurate information (in an order), with the possibility of error categorization</p><p><!--[if !supportLists]-->· <!--[endif]--><em>Delivery reliability</em> – time difference between expected and actual delivery, average for all orders</p><p><!--[if !supportLists]-->· <!--[endif]--><em>On-time</em> – the number of days and hours of difference between the expected and the actual time, for all activities of the order</p><p><!--[if !supportLists]-->· <!--[endif]--><em>On-time (activity)</em> – the number of hours and minutes of difference between the expected and the actual time, for each individual activity of the order</p><p><!--[if !supportLists]-->· <!--[endif]--><em>Divergence</em> – a categorization of all causes of divergence and its responsible department</p><p><!--[if !supportLists]-->· <!--[endif]--><em>Level of integration</em> – the level of cooperation between the logistic service provider and the customer</p><p><!--[if !supportLists]-->· <!--[endif]--><em>Customer satisfaction</em> – how well an order will meet the expectations of the customer</p><p> </p><p>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: <em>Tracking of goods</em>, <em>Environmental Information</em>, <em>Presentation of the KPIs as a Whole</em>, and <em>Improvement of the Service Process</em>.</p><p>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.</p><p> </p> / <p>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.</p><p>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.</p><p>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:</p><p> </p><p><!--[if !supportLists]-->· <!--[endif]--><em>ECO-driving (binärt)</em> – företaget har ECO-driving-utbildade chaufförer</p><p><!--[if !supportLists]-->· <!--[endif]--><em>ECO-driving (jämförelsetal)</em> – chaufförers individuella körstil och medförande avgasutsläpp jämförs</p><p><!--[if !supportLists]-->· <!--[endif]--><em>Miljöpåverkan</em> – totalt avgasutsläpp från ett företags alla fordon, mätt i tonkilometer</p><p><!--[if !supportLists]-->· <!--[endif]--><em>Ifylld order</em> – andel fält ifyllda (i en order) med korrekt information, med möjlighet för kategorisering av felorsaker</p><p><!--[if !supportLists]-->· <!--[endif]--><em>Leveranspålitlighet</em> – tidsskillnad mellan förväntad och faktisk leverans, i medeltal för alla order</p><p><!--[if !supportLists]-->· <!--[endif]--><em>On-time</em> – antal dagar och timmar som skiljer mellan den förväntade och den faktiska tidpunkten, för samtliga aktiviteter i orderledet</p><p><!--[if !supportLists]-->· <!--[endif]--><em>On-time (aktivitet)</em> – antal timmar och minuter som skiljer mellan den förväntade och den faktiska tidpunkten, för varje enskild aktivitet i orderledet</p><p><!--[if !supportLists]-->· <!--[endif]--><em>Avvikelse</em> – kategorisering av alla orsaker till avvikelse, och ansvarande avdelning</p><p><!--[if !supportLists]-->· <!--[endif]--><em>Integrationsgrad </em>– nivån av samarbete mellan logistikföretaget och kunden</p><p><!--[if !supportLists]-->· <!--[endif]--><em>Kundnöjdhet</em> – hur väl en order kommer att motsvara kundens förväntningar</p><p> </p><p>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: <em>Godsspårning</em>, <em>Miljöinformation</em>,<em> Presentation av nyckeltalen som helhet, </em>och Verksamhetsutveckling.</p><p>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.</p><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. 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. 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: * 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 * Ensure linkage between performance measures and company vision and strategic objectives * Involve the co-workers in the process of developing measures * Use an overall comprehensive view and methodic approach * Limit the amount of measures * Retain the methodic approach – manage the performance measurement system 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: * Define measure purposes * Assign reasonable targets to the measures * Consider the field of application when designing a performance measure * Communicate the performance measures * Specify the measures 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. 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.

This study was developed during the Swedish spring semester of 2013 for the Bachelor of Science in Business Administration of the now graduates Rafael Moser and Thor-Björn Käck. The students, authors of this research, were selected by ABB Sweden for a research internship on the field of Employer Branding (EB). Employer Branding (EB) is an increasingly popular practice within multinationals. It is applied to develop in the minds of current and potential employees, brand associations related to the organization as an employer. The research problem identified by the authors relates to the lack of reliable measurement of the employer branding process. Therefore, this study consisted of creating a set of indicators or measures of the process’ performance. To do so, the authors relied on theoretical support as well as consistent feedback from Joakim Forsberg, employer branding manager at ABB Sweden. A conceptual model of the employer branding process was developed and internal measures, or Key Performance Indicators (KPI), were placed in the context of the three stage model. The KPI’s were proposed as a solution for the lack of internal measurement of the EB process, and were developed based on the objectives of each stage of the process as well as in Human Resources and Marketing theory. Once the model was developed to the point where internal measures could be incorporated into the EB process, an empirical study was executed and respondents were asked to scrutinize the applicability of the proposed solution in current business environment as well as the applicability of certain KPI’s. Among different findings, results from the empirical study point to a variety of issues that currently inhibit the development of employer branding and consequently its measurement i.e. lack of managerial autonomy, poor integration and communication among departments, misguided resource allocation within EB, etc. Nevertheless, as the experts and professionals interviewed in this research point out, solving the problem discussed in this research with the solution proposed is considered to be the future of employer branding.

Despite several developments in logistics that strive to decrease costs, tendencies can be found for increased logistical costs (Pewe, 2011, p. 17). Some factors causing increased system complexity are increased selection and faster market movements. The Warehouse Department at Carlsberg Sverige in Falkenberg has been chosen to be studied regarding continuous quality improvements. Carlsberg Sverige implemented an automated inventory system and automated order-picking system in 2012-2013, which has had about 40% increase of stock keeping units (SKUs) since the investments. Since the implementation of the automation Carlsberg Sverige has encountered challenges with other quality of goods. The system has become more sensitive and it has become more important to eliminate deviation.The study aimed to develop a way for long-term reduction or elimination of quality errors that result in negative effects to the system. A specific area investigated was regarding both effect of the organization in a holistic perspective and on a level of detail of the analyzed area. The study did not include quality of beverages, but only external quality problems of goods, such as faulty stacking of packages or plastic wrapping hanging outside of the goods.An exploratory study was conducted with predominantly quantitative data collection methods. Initially a current state mapping was made, a flow chart was created through interviews and observations of employees. Critical activities / situations were identified in the flow chart and three areas were determined for further investigation regarding quality errors. Observations were carried out where all occurred abnormalities were registered. The results were analyzed and a focus area determined for continued deeper examination. A final model was created with the influence of theories and collected data from the case study.The examined focus area was part of the fully automated warehouse. Adaptation to the new automation was still under investigation and a need for more clarity in the continuous quality improvements . From the observations, it was revealed that in approximately 70% of the observing time in the focus area, there was an error in the area affected system. Registered errors were categorized into ten groups, seven groups were included in the research scope. Out of the seven categories there were two significance regarding amount of repetitions of registered errors; unreadable label was measured 30 times, and plastic wrapping outside goods was discovered 12 times during 7 hours of measurement. Significance regarding average duration was discovered for; system errors of labels and wood detected by sensors on conveyors.Detected errors with significance were further analyzed with fishbone diagrams to find root-causes. Several common causes were discovered in the fishbone diagrams, for instance regarding inadequate methods and measurements. The discoveries functioned as basis for the final model that consists of: Key Performance Indexes (KPI's), a flow chart of affecting processes, daily whiteboard meetings, improved communication channels and a process for implementation of routines. The model developed was to fit this case study, which represents; a complex system with lots of shift work, both manual and automated processes and handling of beverage goods. Despite this, the model is considered to function as a basis to work on continuous quality improvements for organizations outside the mentioned scope, but with modifications of the model.

Merger integration includes taking decisions to ensure procedures are shared within a company to achieve common goals. Simultaneously, research shows a need for adaption to specific units’ practices. Consequently, this paper aims to increase the understanding in the interaction between central and local views of management control in terms of the key concepts of budgets and key performance indicators. We pose the question of how intended and perceived control differs, as differences may implicate that control is not followed. It is examined by a theoretical framework built upon four archetypes of change. We used semi-structured interviews to achieve a deep understanding in one merger case. The results show that top management use centralized control by commanding and informing employees in order to gain information from the local units. Yet, local units perceive the intended control as adapted due to that dialogue is used at this level. This amounts to the concept of “false socializing” that is argued to create a deeper understanding of merger integration. It depicts how local units can carry out and perceive control intentions made by a central unit.

Citizen satisfaction is a commonly used key performance indicator in the municipal sector and is an important part of the municipal place marketing. For the municipality it´s important to strive for citizen satisfaction as it contribute to the positive image of the municipality, at the same time it makes the municipal activities improve. As there is no uniform to measure and account for goal completion for citizen satisfaction, this is problematic from a comparison standpoint. This study clarifies to what extent and how the municipality accounts for the goals set in regard to citizen satisfaction. The study also clarifies the differences in accounting for citizen satisfaction between the years 2014 and 2016 and if there is an increased popularity in accounting for citizen satisfaction. A model has been developed to describe the different factors that contributes to citizen satisfaction, and that the municipalities should have in mind when they set their goals for citizen satisfaction as to increase the comparability and transparency of the key performance indicators of citizen satisfaction. A content analysis have been performed that show the differences in the accounting for the goals set and the goal completion between different municipalities when it comes to accounting for citizen satisfaction. Citizen satisfaction from a municipality perspective is relatively unexplored topic and more studies should be conducted. Future research should be based on interviews of the persons responsible for choosing which factors should be accounted for when it comes to citizen satisfaction.

The thesis is focused on the Cost Management in the Relation to Business Performance. The aim of this thesis is analysis of the management costs, their evaluation and suggest some key performance indicators. There are defined cost, calculation, performance and key performance indicators in this thesis. The practical part was elaborated on the basis of data from the company MOTOR JIKOV. There were used methods of observation, exploration and communication with the company. There is an analysis of costing of the filial company and there are some key indicators suggested for the company.

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.