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The aim of the research was to investigate the factors to be considered in the adoption of the matrix management organization structure within State-Owned Enterprises. It also investigated how the employees understand the project matrix management organization structure and its application, how they observe it to be and whether their misunderstanding of their roles in the structure will have an impact on meeting the project objectives and performance. This research also investigated whether the utilization of the project matrix management organization structure promotes the successful completion of project or whether it delays the project. The problem examined was “the State-Owned enterprise is still experiencing problems meeting project objectives despite implementing the matrix management organization structure which was intended to facilitate the meeting of project objectives within the organization”. The misunderstanding on the roles and functions of personnel within a project environment using the matrix organization structure was also investigated on whether it has an impact on meeting project objectives and performance. The research question for this study was: “What are the factors that hinder or support the State-Owned Enterprise with the adoption of the matrix management organization structure to meet its project objectives?” The research paradigm was interpretivist. The strategy used was empirical, with an inductive approach. The study approach was qualitative with a survey questionnaire and semi-structured interviews as data collection methods and the data analysis was thematic. The following were the key findings of the study: In terms of awareness of the structure, most respondents advised that the organisation is using a project matrix management organisation structure. The enablers that were agreed on are managing complexity, resource efficiency, communication effectiveness and output quality. The barriers that were agreed on were ambiguous authority and dual reporting, decision-making delays, management of cross-functional teams, lack of a matrix guardian and level of conflicts. The indication in terms of cost performance was that the projects had cost implications. Most projects were completed on budget with 51% indicating that the projects had an overspend. 74% indicated that the projects that they have worked on were completed behind schedule. 16% indicated that the projects were completed on time. The perception is that this type of structure, due to the number of the managers that are involved lacks decision making. The lack of decision making is caused by lack of communication and stakeholder engagement. Stakeholder engagement was also an issue that was highlighted as lacking.

A competição atual exige que cada vez mais as empresas possuam sistemáticas de gerenciamento que possibilitem atuar no controle e na redução dos desperdícios. Este trabalho avalia ferramentas de melhoria do resultado econômico, com foco particular no Gerenciamento Matricial de Despesas (GMD). Considerando que o GMD ainda é muito pouco explorado na literatura específica sobre melhoria do resultado econômico, o principal objetivo do trabalho é contribuir para a consolidação da base conceitual dessa ferramenta. Para isso, primeiramente foi realizada uma pesquisa teórica procurando avaliar o GMD relativamente ao Orçamento Base-Zero (OBZ) e ao Custeio-Alvo/Custeio Kaizen, de forma a entender suas características diferenciais em termos de melhoria do resultado econômico. Fez-se, também, a contextualização do GMD como uma das ferramentas de operacionalização do Orçamento Matricial (OM), juntamente com o Diagnóstico de Desempenho Operacional (DDO) e o Gerenciamento Matricial de Receitas (GMR). Em seguida, buscou-se identificar na literatura as principais etapas de implantação do GMD, as quais foram ajustadas a partir de uma pesquisa exploratória realizada em quatro empresas da região Sul do Brasil. A modelagem final proposta foi, então, aplicada parcialmente numa instituição da área da saúde. Começando pela avaliação dos ambientes interno e externo da empresa, preparou-se a base de dados contábil necessária à implantação do GMD, detalhando-a e analisando que tipo de indicador e de ação seria mais adequado para orientar a redução de custos. Todos estas etapas da aplicação parcial foram analisadas criticamente. / More and more current competition demands that companies have management systems which allow them to act in the control and waste reduction. This work evaluates enhancement tools of economic outcome with a particular focus on the Matrix Management of Expenses (MME). Considering that MME is still a little explored in the specific literature about enhancement tools of economic outcome, the main objective of this work is to contribute to the consolidation of the conceptual base of that tool. For this, a theoretical research was primarily done trying to evaluate the MME related to the Zero-Base Budget (ZBB) and to the Target Costing/ Kaizen Costing, in order to understand their differential characteristics in terms of the enhancement of the economic result. The MME contextualization was also done as one of the operationalization tools of the Matrix Budget (MB), together with the Diagnosis of Operational Performance (DOP) and the Matrix management of Revenues (MMR). Subsequently, it was attempted to identify in the literature the principal stages of MME implementation, which were adjusted from an exploratory research performed in four companies in the southern region of Brazil. Then the final modeling proposed was then partially applied, in a health unit institution. Beginning by the evaluation of the internal and external environments of the institution, a necessary accounting database was prepared for the implantation of the MME, detailing and analyzing what kind of indicator and of action would be more appropriate to guide cost reduction. All the stages of the partial application were analyzed critically.

A competição atual exige que cada vez mais as empresas possuam sistemáticas de gerenciamento que possibilitem atuar no controle e na redução dos desperdícios. Este trabalho avalia ferramentas de melhoria do resultado econômico, com foco particular no Gerenciamento Matricial de Despesas (GMD). Considerando que o GMD ainda é muito pouco explorado na literatura específica sobre melhoria do resultado econômico, o principal objetivo do trabalho é contribuir para a consolidação da base conceitual dessa ferramenta. Para isso, primeiramente foi realizada uma pesquisa teórica procurando avaliar o GMD relativamente ao Orçamento Base-Zero (OBZ) e ao Custeio-Alvo/Custeio Kaizen, de forma a entender suas características diferenciais em termos de melhoria do resultado econômico. Fez-se, também, a contextualização do GMD como uma das ferramentas de operacionalização do Orçamento Matricial (OM), juntamente com o Diagnóstico de Desempenho Operacional (DDO) e o Gerenciamento Matricial de Receitas (GMR). Em seguida, buscou-se identificar na literatura as principais etapas de implantação do GMD, as quais foram ajustadas a partir de uma pesquisa exploratória realizada em quatro empresas da região Sul do Brasil. A modelagem final proposta foi, então, aplicada parcialmente numa instituição da área da saúde. Começando pela avaliação dos ambientes interno e externo da empresa, preparou-se a base de dados contábil necessária à implantação do GMD, detalhando-a e analisando que tipo de indicador e de ação seria mais adequado para orientar a redução de custos. Todos estas etapas da aplicação parcial foram analisadas criticamente. / More and more current competition demands that companies have management systems which allow them to act in the control and waste reduction. This work evaluates enhancement tools of economic outcome with a particular focus on the Matrix Management of Expenses (MME). Considering that MME is still a little explored in the specific literature about enhancement tools of economic outcome, the main objective of this work is to contribute to the consolidation of the conceptual base of that tool. For this, a theoretical research was primarily done trying to evaluate the MME related to the Zero-Base Budget (ZBB) and to the Target Costing/ Kaizen Costing, in order to understand their differential characteristics in terms of the enhancement of the economic result. The MME contextualization was also done as one of the operationalization tools of the Matrix Budget (MB), together with the Diagnosis of Operational Performance (DOP) and the Matrix management of Revenues (MMR). Subsequently, it was attempted to identify in the literature the principal stages of MME implementation, which were adjusted from an exploratory research performed in four companies in the southern region of Brazil. Then the final modeling proposed was then partially applied, in a health unit institution. Beginning by the evaluation of the internal and external environments of the institution, a necessary accounting database was prepared for the implantation of the MME, detailing and analyzing what kind of indicator and of action would be more appropriate to guide cost reduction. All the stages of the partial application were analyzed critically.

A competição atual exige que cada vez mais as empresas possuam sistemáticas de gerenciamento que possibilitem atuar no controle e na redução dos desperdícios. Este trabalho avalia ferramentas de melhoria do resultado econômico, com foco particular no Gerenciamento Matricial de Despesas (GMD). Considerando que o GMD ainda é muito pouco explorado na literatura específica sobre melhoria do resultado econômico, o principal objetivo do trabalho é contribuir para a consolidação da base conceitual dessa ferramenta. Para isso, primeiramente foi realizada uma pesquisa teórica procurando avaliar o GMD relativamente ao Orçamento Base-Zero (OBZ) e ao Custeio-Alvo/Custeio Kaizen, de forma a entender suas características diferenciais em termos de melhoria do resultado econômico. Fez-se, também, a contextualização do GMD como uma das ferramentas de operacionalização do Orçamento Matricial (OM), juntamente com o Diagnóstico de Desempenho Operacional (DDO) e o Gerenciamento Matricial de Receitas (GMR). Em seguida, buscou-se identificar na literatura as principais etapas de implantação do GMD, as quais foram ajustadas a partir de uma pesquisa exploratória realizada em quatro empresas da região Sul do Brasil. A modelagem final proposta foi, então, aplicada parcialmente numa instituição da área da saúde. Começando pela avaliação dos ambientes interno e externo da empresa, preparou-se a base de dados contábil necessária à implantação do GMD, detalhando-a e analisando que tipo de indicador e de ação seria mais adequado para orientar a redução de custos. Todos estas etapas da aplicação parcial foram analisadas criticamente. / More and more current competition demands that companies have management systems which allow them to act in the control and waste reduction. This work evaluates enhancement tools of economic outcome with a particular focus on the Matrix Management of Expenses (MME). Considering that MME is still a little explored in the specific literature about enhancement tools of economic outcome, the main objective of this work is to contribute to the consolidation of the conceptual base of that tool. For this, a theoretical research was primarily done trying to evaluate the MME related to the Zero-Base Budget (ZBB) and to the Target Costing/ Kaizen Costing, in order to understand their differential characteristics in terms of the enhancement of the economic result. The MME contextualization was also done as one of the operationalization tools of the Matrix Budget (MB), together with the Diagnosis of Operational Performance (DOP) and the Matrix management of Revenues (MMR). Subsequently, it was attempted to identify in the literature the principal stages of MME implementation, which were adjusted from an exploratory research performed in four companies in the southern region of Brazil. Then the final modeling proposed was then partially applied, in a health unit institution. Beginning by the evaluation of the internal and external environments of the institution, a necessary accounting database was prepared for the implantation of the MME, detailing and analyzing what kind of indicator and of action would be more appropriate to guide cost reduction. All the stages of the partial application were analyzed critically.

Matrix Management has been applied in various large organisations with varying degrees of success in order to carry out their projects. The effectiveness or lack thereof, in applying the principles of matrix structures, is believed to be the area of focus in these organisations. Project management in large organisations can be a complex process if a sound strategy of matrix organisation is absent. Organisations normally use the matrix approach to combine the advantages of traditional functional and product structures to increase the ability of managers and other employees to process information. The matrix structure is generally used to basically permit the flexible sharing of employee resources across service or product lines. However, the disadvantages associated with the matrix structure, which include the maintenance of two hierarchies does provide challenges to employees and managers. By reducing duplication of key functional activities of product lines, matrix design could reduce costs in organisations. The matrix manager's function is therefore designed to achieve an overall balance by coordinating the organisation's functional and product / service activities to ensure delivery on time and within budget. It therefore becomes incumbent on the functional and product / service managers to work closely with each other to make the matrix design work well. Matrix organisation requires that managers demonstrate high levels of trust and communication, teamwork and negotiating skills. Co-ordination is achieved through extensive formal and informal meetings or in one-to-one conversations and problem solving. Teams consists of both functional and product or service managers and other employees. Matrix organisation is intended to permit the flexible sharing of employees across product or service lines. The matrix manager obtains the resources and integrates the efforts of functional and product or services personnel. However, the maintenance of two management structures could be expensive. Employees have to report to two superiors, which can be frustrating and confusing. Matrix management would therefore require people to develop good interpersonal skills and requires management to accept this type of management. Furthermore, it would require the matrix manager to maintain a balance between the functional and the product or services interests. In the light of the above, it is apparent that a matrix organisation will not take place naturally (Brown, 1999: p22). There will be resistance to change, also from top management, to do things in the traditional way through the functional structures. In many organisations team cultures are absent. This could lead to a failure to work together and take orders from people outside their functional division. In order to be successful, matrix organisations are thus required to make a number of mind shifts regarding their structures. This research project aims to test the successful or unsuccessful application of the dimensions of matrix management in Sanlam Personal Finance (SPF). Many projects of varying sizes and differing natures are implemented within this company on an ongoing basis both with and without the use of consultants. / Sanlam

Diploma thesis introduces new quality management tools in a selected project--oriented company. In order to achieve this, analysis of current situation was done first, that is described in the theoretical part. Overall evaluation together with proposal of other possibilities to improve the manufacturing process was carried out after implementing the selected method.