Under de senaste decennierna har världen genomgått en stadig ökning av konsumtion av varor. Medan konkurrensen mellan företag ständigt ökar är det viktigare än någonsin att förse konsumenter med rätt produkt, vid rätt tidpunkt och till rätt pris. På grund av detta har supply chain management blivit en nyckelfunktion i de flesta företag, inte minst eftersom det har en stor inverkan på viktiga aspekter som kundtjänst, lönsamhet och företags generella prestanda. För att som företag uppnå förbättringar och uppnå mål såsom ökad konkurrenskraft är det fördelaktigt att mäta och analysera sin prestanda kontinuerligt. Rapporten syftar till att undersöka vilka mätvärden som representerar försörjningskedjans prestanda och hur dessa kan kombineras till en modell. En litteraturstudie genomfördes där data samlades in från ett stort antal vetenskapliga artiklar. För att få ytterligare kunskap och expertis från e-handelsbranschen samlades data in genom intervjuer och dokument från företaget Jollyroom, som sedan jämfördes med tidigare studier inom forskningsområdet. Den presenterade litteraturen indikerar att det finns ett befintligt utbud av modeller för att mäta prestanda inom försörjningskedjor, men få av dem tar hänsyn till aspekter som tillämpning, benchmarking eller lokalisering av förbättringar. Med hänsyn till detta har en föreslagen modell med namnet Supply Chain Performance Measurement Tool (SCPMT) utformats för att mäta supply chain performance med hjälp av en uppsättning av 61 mätvärden. Den föreslagna modellen använder en hierarkisk struktur vilket möjliggör konsolidering av mätetalen utefter både processer och attribut. Modellens processer är uppdelade i kategorierna anskaffning, intern affärsprocess, distribution, retur och stöd- & ledningsprocess. Modellen använder även de tre finansiella attributen intäkter, kostnader och tillgångar. Mätvärdena som används i modellen bör fördelaktigt jämföras mot ett måltal som sätts av modellens användare vilket kommer att generera en grad av måluppfyllelse. / During the last decades the world has seen a steady increase in the consumption of goods. While the competition among companies is constantly increasing it is more important than ever to provide customers with the right product, at the right time and at the right price. Due to this, supply chain management has become a key function in most companies as it has a large impact on important aspects such as customer service, profitability and the overall performance of a business. In order to achieve improvements and accomplish goals such as increased competitiveness, it is preferable to measure and analyze its performance constantly. This paper aims to investigate which metrics that represent supply chain performance and how these can be combined into a model. A literature study was conducted where data was collected from a large number of scientific papers. In order to gain further knowledge and expertise from the industry of e-commerce, data was collected through interviews and documents at the company Jollyroom, and then compared to previous studies. The literature presented indicates that a range of models exist to measure supply chain performance, however, only some of them take application, benchmarking or localization of improvements into consideration. With this taken into consideration, a proposed model named Supply Chain Performance Measurement Tool (SCPMT) has been designed in order measure supply chain performance using a set of 61 metrics. The proposed model uses a hierarchical structure and consists of metrics that can be consolidated to processes and attributes. The processes used in the model are categorized as source, internal business process, distribution, return and supportive/management process. The model uses the three financial attributes revenues, costs and assets. The metrics used in the model should preferably be compared against an objective or target set by the user of the model, which will generate a rate of fulfillment.

Different key performance indicators are used to assess various aspects of a wind turbine (performance, reliability, financial aspects…). Availability metrics mainly, time-based and energy-based availability are the main indicators used to monitor and evaluate turbine’s availability performance today. However, due to significant growth of the share of energy sold into the electricity market as well as different selling structures, a new indicator has been established in order to assess availability performance in terms of revenues rather than time or energy.  This thesis compares energy and revenue-based availabilities of two turbines during 12 months of operational production. A methodology of calculation is suggested based on the International Electrotechnical Commission (IEC) information model for availability calculation. Time-based availability is calculated first, followed by energy-based, and finally revenue-based availability is derived from revenues as a result of combining energy production and electricity prices and revenue losses from energy losses and electricity prices. Availability metrics are calculated for three different scenarios, pure-market, mix of market and fixed price purchase agreement (PPA), and finally a PPA with a minimum monthly baseload to simulate the impact of volume risk. Results indicate a significant impact caused by the electricity price as well as the specifics of the selling agreement on revenue-based availability. Finding that in such cases, a significant divergence between energy and revenue-based indicators is possible. Limitations associated with the suggested methodology and case studies are presented and discussed.

Aim: The study aims to develop a DES model to evaluate the impacts of implementing packaging and palletizing robotics in the goods-receipts process. Research questions: RQ1: “What are the requirements when developing a Discrete Event Simulation (DES) model of the goods receipt process in the internal logistics section of a manufacturing company?”, RQ2: “What is the impact of implementing a new layout with industrial palletizer robotics in manufacturing companies' internal logistics - specifically the goods receipt process in terms of robot Overall Equipment Effectiveness (OEE), throughput, and WIP?” and, RQ3: “What considerations should companies take into account when implementing industrial palletizer robotics in their internal logistics, in terms of process flow?” Methodology: This study applied an inductive approach, letting the empirical findings guide the themes explored in the theoretical framework while having a constant interplay between empirical data collection and the construction of the simulation model. Empirical data collection was collected via observation, time study, and documentation. Literature was collected via Scopus and restricted to peer-reviewed articles and book chapters. The simulation model building followed the steps presented by Banks (2005). Based on the model building and simulation model results, conclusions could be made. Conclusion: The study concluded and presented nine requirements to develop a DES model for the goods-receipt process in manufacturing companies' internal logistics. The impact of robot OEE was determined to be low, 24-27%, WIP increased, and throughput increased with the implementation of a new layout with an industrial palletizer robot. Lastly, to answer RQ3, the study concluded and presented six considerations for companies to take into account when evaluating the implementation of an industrial palletizer robot / Syfte: Studiens syfte är att utveckla en DES modell för att utvärdera effekterna av att implementera omplocknings- och palleteringsrobotar för avdelningen –ankommande gods.  Frågeställningar: "Vilka krav finns vid utvecklingen av en modell för diskret händelsesimulering (DES) av godsmottagningsprocessen inom den interna logistiken hos ett tillverkningsföretag?", "Vilken är effekten av att implementera en ny layout med industriella palleteringsrobotar i tillverkningsföretags interna logistik - specifikt inom godsmottagningsprocessen - i termer av robot (OEE), produktionskapacitet per timme, och WIP?" och "Vilka överväganden bör företag ta i beaktande vid implementeringen av industriella palleteringsrobotar inom sin interna logistik, med avseende på processflöde?" Metod: Denna studie använde en induktiv metod, där de empiriska resultaten styrde de teman som utforskades inom den teoretiska referensramen, samtidigt som det fanns en konstant samverkan mellan insamling av empiriska data och konstruktionen av simulationsmodellen. Empiriska data samlades in genom observation, tidsstudier och dokumentation. Litteratur samlades in via Scopus och begränsades till expertgranskade artiklar och bokkapitel. Byggandet av simulationsmodellen följde de steg som presenterades av Banks (2005). Baserat på modellbyggandet och resultaten från simulationsmodellen kunde slutsatser dras. Slutsats: Studien presenterade nio krav för att utveckla en DES-modell för godsmottagningsprocessen inom tillverkningsföretags interna logistik. Effekten av robotens OEE bedömdes vara låg, 24–27%. Work in Progress (WIP) ökade och produktionskapaciteten per timme ökade med införandet av en ny layout med en industriell palleteringsrobot. Slutligen, för att svara på den tredje forskningsfrågan, presenterade studien sex överväganden som företag bör ta hänsyn till vid utvärderingen av implementeringen av en industriell palleteringsrobot

As a part of this study a solution is being developed to evaluate the effectiveness of the components of the MES system. The bottom line is to assess the degree of use of standard functionalities (taking into account their weight ratio) as compared to design modifications for different projects. Analysis of the data provided to the user allows making clear, based on real indicators conclusions about the effectiveness of each component (or module) of the system, allowing to highlight the weak points of the system and determine the trajectory of the further development of each component and the entire software product. / В рамках данной работы разрабатывается решение для оценки эффективности компонентов MES-системы. Суть заключается в оценке степени использования стандартных функциональностей (с учетом коэффициента их весомости) по сравнению с проектными доработками для разных проектов. Анализ предоставляемых пользователю данных позволяет делать четкие, основанные на реальных показателях выводы об эффективности каждого компонента (или модуля) системы, позволяя выделять слабые места системы и определять траектория дальнейшего развития как каждого компонента, так и всего программного продукта в целом.

Throughout the evolution of communication networks, users have consistently been demanding additional data and coverage. Future 6G networks seek to enable a seamless cyber-physical world through interconnected and integrated connectivity. Hereafter, to address these challenges and ensure the adaptability of future wireless networks, new technologies emerge. Relaying presents an attractive alternative, as it can be a cost-efficient deployment of highly dense networks, and it can enhance the performance of mobile networks in terms of both coverage and capacity. In addition, to meet the demanding Key Performance Indicators (KPI) of user experience, the relaying can be achieved via a User Equipment (UE) through UE-to-Network relaying as an alternative to conventional small-cell deployment of relay stations. The purpose of this project is to assess the impact of UE-based relaying policies. A comparative analysis is conducted, examining these schemes and a macro-only deployment. The study begins by conducting an analysis of the Third Generation Partnership Project (3GPP) urban macro scenario and then extends to include the real-world deployment scenario in London. Results have validated that UE relaying techniques help improve cell edge capacity and coverage compared to macro-only deployments. User throughput is enhanced up to three times in Downlink (DL) and twelve times in Uplink (UL) in the 3GPP urban macro deployment. While user throughput is improved up to ten times in DL and thirteen times in UL on the London map deployment. / Under utvecklingen av kommunikationsnätverk har användarna konsekvent efterfrågat ytterligare data och täckning. Framtida 6G-nätverk strävar efter att möjliggöra en sömlös cyber-fysisk värld genom sammanlänkad och integrerad anslutning. För att möta dessa utmaningar och säkerställa anpassningsbarheten hos framtida trådlösa nätverk framträder nya teknologier. Reläering utgör ett attraktivt alternativ eftersom det kan vara en kostnadseffektiv implementering av högt täta nätverk och signifikant förbättra prestandan hos mobila nätverk både vad gäller täckning och kapacitet. Dessutom kan reläeringen användas för att möta de utmanande behoven av användarupplevelse genom att användarutrustning (UE) används för reläeringen, vilket utgör ett alternativ till konventionell implementering av småceller för relästationer. Det primära fokuset för detta projekt är att bedöma påverkan av reläeringspolicyn baserad på UE. En jämförande analys genomförs där dessa metoder och enbart makroimplementering undersöks. Inledningsvis utförs studien i en urbant makroscen från Third Generation Partnership Project (3GPP), vilket utgör en grund för att utöka metodologin till en verklig implementeringsscen i London. Resultaten har visat att UE-reläeringstekniker bidrar till att förbättra kapaciteten och täckningen i cellens utkanter jämfört med enbart makroimplementering. Användarnas genomströmning ökar upp till tre gånger i nerlänken (DL) och tolv gånger i upplänken (UL) i 3GPP: s urbana makroimplementering. Samtidigt förbättras användarnas genomströmning upp till tio gånger (DL) och tretton gånger (UL) i Londonkartaimplementationen.

Företagens tillväxt har resulterat i en ökad mängd data som kräver analys och därmed uppkommer utmaningar för hantering och analys. För att stödja företagens mål har Enterprise Architecture (EA) utvecklats som ett ramverk. Dessutom har begreppet Technical Debt (TD) uppkommit för att bistå i beslutsfattande om hur begränsade resurser ska investeras och identifiera eventuella nackdelar med befintliga designbeslut. För att inkludera både tekniska och affärsrelaterade aspekter har begreppet Enterprise Architecture Debt (EAD) introducerats. Trots att EAD har börjat bli mer välkänt saknas för närvarande fastställda gränsvärden för mätning och hantering av konceptet. Detta gör det svårt för organisationer att erhålla en klar uppfattning om sin skuld och prioritera lämpliga åtgärder. Mot denna bakgrund har syftet med denna uppsats varit att definiera gränsvärden för Enterprise Architecture Debt Measurements (EADM) för att underlätta för organisationer att förstå omfattningen av sin skuld och därigenom kunna prioritera åtgärder på ett bättre sätt. För att uppnå detta har en kvalitativ forskningsansats använts i studien, där data har samlats in genom semistrukturerade intervjuer med EA-experter. Genom att lägga fokus på deltagarnas synpunkter och åsikter syftar studien till att bidra till kunskapen om EAD och dess mätvärden. Resultaten visar på en stark vilja bland EA-experter att anpassa och förbättra mätning och hantering av EA inom organisationer. Förändringsarbete betraktas som nödvändigt för att uppnå effektivitet och relevans inom EA, där kostnadsaspekter spelar en betydande roll vid beslutsfattande. Studien undersöker även möjligheten att fastställa kvaliteten på mätningar inom EA. Respondenterna uttrycker en positiv inställning till standardisering av EAD, samtidigt som de betonar utmaningar med att tillämpa generella mätetal. Studien framhäver vikten av flexibilitet och kontinuerlig anpassning för att utveckla meningsfulla och användbara mätvärden som effektivt kan bedöma kvaliteten inom EAD. Slutsatsen i studien blev att fastställandet av kvaliteten på mätetal är möjligt i de sammanhang där organisationerna visar en vilja att påta sig de kostnader som kan uppstå vid utvecklingen av sådana mätetal och att kvaliteten endast kan fastställas när mätetalen är anpassade efter organisationen. / The growth of companies has resulted in an increased amount of data that requires analysis, posing challenges for its management and analysis. To support the goals of companies, Enterprise Architecture (EA) has been developed as a framework. Furthermore the concept of Technical Debt (TD) has emerged to assist in decision-making regarding the allocation of limited resources and identifying potential drawbacks of existing design decisions. To encompass both technical and business-related aspects, the concept of Enterprise Architecture Debt (EAD) has been introduced. Despite EAD gaining recognition, there are currently no established thresholds for measuring and managing this concept. This poses difficulties for organizations to gain a clear understanding of their debt and prioritize appropriate actions. Against this backdrop, the aim of this thesis has been to define thresholds for Enterprise Architecture Debt Measurements (EADM) to facilitate organizations' understanding of the extent of their debt and enable better prioritization of actions. To achieve this, a qualitative research approach has been employed, with data collected through semi-structured interviews with EA experts. By focusing on participants' perspectives and opinions, the study aims to contribute to the knowledge of EAD and its metrics. The findings indicate a strong willingness among EA experts to adapt and improve the measurement and management of EA within organizations. Change efforts are seen as necessary to achieve efficiency and relevance in EA, with cost considerations playing a significant role in decision-making. The study also explores the possibility of determining the quality of EA measurements. Respondents express a positive attitude towards the standardization of EAD while highlighting challenges in applying generic metrics. The study emphasizes the importance of flexibility and continuous adaptation in developing meaningful and useful metrics that can effectively assess the quality within EAD. The conclusion of the study was that determining the quality of metrics is possible in contexts where organizations show a willingness to bear the costs that may arise in the development of such metrics, and that the quality can only be determined when the metrics are tailored to the organization's needs.

The construction industry has faced major challenges in recent years. A number of different circumstances have had a great impact on the global economy, one of the largest being Russia’s military invasion of Ukraine, but also the Covid-19 pandemic, the impending energy crisis and the increasing inflation. The effects of these events have had an impact on delayed deliveries as well as labor and materials in construction projects. In a fixed-price contract, it is usually the contractor who bears the risk for cost changes. The regulation in 6:3 AB 04 and ABT 06 exists to balance unforeseeable cost changes, in that unpredictable cost changes can lead to the fixed price being adjusted. The purpose of the regulation is to make it possible for the employer to obtain tenders that are comparable. Otherwise, the contractor’s risk calculation would partly be based on arbitrariness. The purpose of this thesis is to analyze in which situations a party can request a price adjustment in accordance with 6:3 AB 04 and ABT 06 and shed light on other possible regulations regarding cost changes by examining the corresponding Norwegian and Danish standard contracts. Furthermore, the thesis examines how the parties in commercial constructions negotiate contracts when they are not satisfied with the solution prescribed in the standard agreements, i.e. how the parties can adjust the risks with an index. This is done by applying legal dogmatic method in combination with comparative method. The thesis also contains elements from sociology of law, regarding how the industry has adapted today’s challenges in index clauses in construction agreements.  This thesis explains in greater detail the different components of 6:3 AB 04 and ABT 06 in order to clarify in which situations the regulation can be applied. The conclusion is that 6:3 consists of a number of unclear components, which require a legal assessment that determines whether the regulation can be applied. However, certain components have been able to be clarified, such as the relationship between the relevant circumstance and foreseeability, which point in time that is decisive for the foreseeability assessment and how several different cost changes can affect the materiality. An index might be useful while examining 6:3 since an index can be used as an aid in determining abnormal price changes and in the materiality assessment.  The thesis compares the Swedish regulation with the Norwegian and Danish regulations, which leads to the conclusion that there is no Nordic cooperation regarding price adjustment due to cost changes. The Norwegian standard contracts are based on an indexation regulation, otherwise there is no possibility for a party to request a price adjustment, except regarding government fees. Similar to the Norwegian regulation, the Danish standard contracts are also based on an indexation regulation, which regulates the price from one year after the tender. The Danish standard contracts also contain a provision that can provide price adjustment as a result of cost increases for materials and fuel if the increases reach certain percentages. While the Danish regulation contains more concrete components, the Swedish regulation is more flexible and includes several different types of cost changes.  Finally, an increased interest has been noted regarding index clauses in Swedish constructions. The thesis discusses the impact of the choice of index regulation. Whether the index handles current cost changes in such a way that the contractor receives full coverage for his expenses, depends to a large extent on which index is chosen and how the index clause is formulated.

AB Smådelar är ett företag som tar hållbarhet på allvar. Man har nyligenpresenterat sin första hållbarhetsredovisning och vill inför framtiden förbättra sig ytterligare avseende logistiken mot underleverantörerna. Då det finns ett fokus på hållbarhet vill AB Smådelar inte att de logistiska förbättringarna ska påverka Triple bottom line negativt, varför en modell har konstruerats för att kunna testa förbättringsförslagens inverkan före implementering.Studien är kvalitativ med abduktiv ansats och har utgångspunkt i semistrukturerade intervjuer. Syftet är att göra en nulägesanalys för att hitta förbättringsområden och föreslå åtgärder som kan effektivisera logistiken med samtidig positiv effekt på både ekonomisk, miljömässigoch social hållbarhet. Syftet är också att ta fram en enkel matrismodell för att strukturera och testa de planerade logistiska förändringarnas effekt över hela Triple bottom line.Utifrån nulägesbeskrivningen har grundläggande strategi för logistiskt arbete avhandlats, liksom Paretos princip, totalkostnadsmodellen, komplexiteter och balanced scorecard. Detta inom ramen för den ekonomiska hållbarheten. Vidare har även den sociala och miljömässiga hållbarheten avhandlats för att skapa en komplett bild över hela Triple bottom line.Resultatet av mina undersökningar visar att AB Smådelar har fördel av attbörja räkna på de totala logistikkostnaderna. De bör också inleda strategiska förändringar med inventering av leverantörer, kunder och produkter. Detta ska leda till effektivare lagerstyrning och planering av transporterna mellan AB Smådelar och underleverantörerna, vilket ska följas upp med nyckeltal, gärna i ett balanced scorecard där de drivande processerna mäts och inte bara utfallen. Det kommer även att leda till ett förbättrat resultat över triple bottom line. / AB Smådelar is a company with a strong focus on sustainability andrecently they presented their first sustainability report. The company now wishes to further improve their logistics without jeopardizing the Triple Bottom Line results.The study is qualitative and based on semi structured interviews. The purpose is to do a current state analysis to visualize improvement areas and to propose actions to get a more effective supply chain. A second purpose is to create an easy to use model to evaluate the planned logistical improvements for the effects on the Triple Bottom Line.Based on the current state analysis of the company different fundamentaltheories have been discussed as for example the Pareto principle, the total cost model, complexities and the balanced scorecard this within the frame of economical sustainability. In order to create a complete picture of thetriple bottom line also the social and environmental sustainability have been discussed.The conclusion of this study shows that AB Smådelar should start calculating their total logistics costs. Another action that is proposed is classification of suppliers, customers and products. Based on the classification improvements in inventory control and transports can be calculated, and be measured by Key Performance Indicators (KPI), preferably with the context of the balanced scorecard philosophy wherefocus is on the underlying process. This will eventually lead to an overall improvement of AB Smådelars Triple bottom line.

農委會為了提升網站服務品質，委託經營「休閒農業服務網」的台灣農業資訊科技發展協會執行整合旗下二十個子網站計畫，同時參加研考會的評獎，並以「政府服務品質獎評獎作業手冊」為依據，評分設計總分1000分，且應分為外部效益550分、內部效益佔150分、流程整合200分及資通訊服務導入100分。 本研究目的是訂定可衡量且相對客觀的網站績效指標，以利後續跨網站整合。透過文獻探討、深度訪談、焦點團體訪談等方式確認目前網站現況及網站重要使用者的建議，並透過AHP（Analytic Hierarchy Process；層級分析法）得到指標權重，最後與執行單位制定可衡量的關鍵績效指標。結果分為四部分。 1. 內部效益指標150分則分為實際改善程度（人力、時間及設備）及三 構面(工作士氣、配合度、協調性提升及題項改善程度)，各佔75分。 2. 外部效益指標550分共有四個構面，權重以括弧表示，依序為資訊品 質（0.34）、服務品質（0.28）、溝通品質（0.20）及系統品質（0.19）。 其中內、外部效益指標是分別透過實際改善程度及問卷評估。而流程 整合及資通訊服務導入則把焦點團體訪談的建議及休閒農業服務網未來想改進的項目彙整，最後以各類全部應改進事項總完成率計分。 3. 流程整合200分總共有十五項待改進項目，由於項目本身評鑑難易有 別，其中九項是透過焦點團體訪談評鑑，其餘六項透過專家審核。 4. 資通訊服務導入100分總共有五項待改進項目，其中四項是透過焦點 團體訪談評鑑，其餘一項透過專家審核。 本研究發展一套流程結合理論與實務，並建置非營利網站關鍵績效指標（KPI - Key Performance Indicators），以作為其他非營利網站或商務網站重要之參考。 / The Council of Agriculture authorizes Taiwan Agriculture Information Technology Association, the management team of EZGO website, to integrate the twenty subsites of EZGO and enhance the website service quality. In addition, EZGO will participate in the evaluation contest held by Research, Development and Evaluation Commission. According to the “Operation Manual of Evaluation of Government’s Service Quality”, evaluation design should include 1,000 points in total, which contains 550 points for the exterior performance indicator, 150 points for the interior performance indicator, 200 points for the process integration and 100 points for the implementation of ICT. (Information Communication and Technology) The objective of this research is to provide EZGO with measurable and objective KPI (Key Performance Indicators) to integrate its subsites. Through the literature review, in-depth interviews and a focus group interview, the current situations of the web portal, its subsites and suggestions from important users are confirmed. After that, the analytic hierarchy process method to calculate the weight of performance indicators is used. Finally, discussion with executing unit is carried out in the research for setting the measurable KPI, which gives the results in four parts as follows: 1. The interior performance indicator includes the level of improvement in cost (i.e. human resources, time and equipment) and three criteria (i.e. improvement of work morale, compliance and coordinance, as well as their sub-items) for 75 points each. 2. The exterior performance indicator includes 4 criteria with weights indicated within the parathesis in sequence of information quality (0.34), service quality (0.28), communication quality (0.20) and system quality (0.19). The interior and exterior performance indicators are evaluated via the evaluation on level of improvement in cost respectively and questionnaire. For the process integration and implementation of ICT, the users’ suggestions from focus group interview and the items to be improved for future EZGO are combined accordingly. Finally, scores are taken via total completion rate of all items to be improved in each category. 3. The process integration contains fifteen items to be improved in total. Owing to the difficulty of assessment, nine items are assessed via the focus group interview and expert’s assessment for the remaining six items. 4. The information communication technology contains five items to be improved in total. Four items are assessed via the focus group interview and expert’s assessment for the remaining one item. This research develops a set of procedures to combine theory and practice, which establishes the KPI for non-profit portals. Such KPI serves as an important reference for other non-profit or e-commerce portals.

The rapid advances in technology and increase of tech investments across all the industries have promoted the emergence of several startups. Unfortunately, not all startups succeed despite of having good initial ideas. One reason to the poor business performance could be a lack of managerial control. Researchers and industry experts believe that performance management could support tech entrepreneurs to monitor and control the drivers that promote growth and their success. However, there is a lack of studies that could support these thoughts about its suitability for tech startups. Therefore, this study gathers empirical findings from Swedish tech startups as well as industry experts to discuss this issue. The findings show that a performance measurement system such as the Balanced Scorecard is a suitable practice for tech entrepreneurs. It also brings some insights about how the performance measurements evolve as the firms mature.