Diss. (sammanfattning) Uppsala : Univ., 2007. / Härtill 4 uppsatser.

Dissertation thesis aims to analyse prerequisites for performance measurement and to classify, define and evaluate techniques of performance measurement. It discusses information potential of financial reporting for NGO performance evaluation and conducts a survey on current situation in foundation transparency and performance measurement. Solutions to most important problems are suggested.

According to the information, the value of corporation acquired in global mergers amounted to US$4 trillion. Last year the biggest merger & acquisition was the AT&A bought the BellSouth Group in US for US$860 billion. After 1990, the corporate mergers & acquisitions become a main magic tool of a company to strengthen its market competition. Examples of same industry mergers were: Glaxo Wellcom PLC bought SmithKline Beecham PLC & Pfizer with Warner-Lambert in Pharmaceutical industry Daimler Benz bought Chrysler in vehicle industry Compaq with Digital in high technology industry Seibu Group with Itochu in Supermarket industry Bank of Tokyo with Mitsubishi Bank in banking industry Taiwan Mobile with Columbia in communication industry The diversification of M&A such as: Viacom with CBS Corporation The famous Canadian wine group ¡V Seagram acquired the well-known Asian company Polygram Musical Company at US$106 billion America Online with Time Warner. The above illustrated that the M&A in the diversification and related industry has become a trend and as vital element in the main tool to enhance market competition. In 2002, the figure showed the total global value in M&A was US$1.1 trillion. Regionally, the M&A trading in Europe, US and Japan (excluding other Asian countries) were US$1.5 trillion, US$1.44 trillion and US$3,815 billion respectively. However, research by the KPMG Consulting illustrated that 59% of M&A performances were not good as expected. Many cases and statistics revealed that about 30% - 50% of the completed M&A in US failed, whereas the success rate did not reach 50% in the M&A cases in Europe. The cases showed that the performance of M&A would need to go through a conformity process to become effective. In this study, the case used was two apparel firms of different products in Hong Kong (Horizontal Merger), which for the reasons other than the above, agreed to merger to become one of the biggest apparel corporation in Hong Kong. Nevertheless, during the process of combination, many problems had arisen, such as: 1. Corporate Culture 2. Core Value 3. Measurement of Performance 4. Market Positioning 5. Organization Structure 6. Sales Operation 7. Operation Mode of Production 8. R&D Because of the differences in conceptual recognition, and changes in internal and external circumstances, the right and wrong attempts, in the course of learning process, had made from profits to loss, from loss to profits again and achieved a mixed effect in the growth path and future expectation. In this regard the operation was not smooth after the merger. But after continual improvement and re-engineering, the new company has become to make profit in 2004.

No description available.

Orientador: Manoel Henrique Salgado / Banca: Flávio Ferrari Aragon / Banca: José de Souza Rodrigues / Resumo: Para a realização deste estudo foram consideradas duas importantes questões na estrutura da empresa pesquisada e na literatura: medição de desempenho e estratégia empresarial. A medição de desempenho foi pesquisada no sentido de se avaliar os critérios utilizados pela empresa e confrontá-la com os modelos existentes na literatura. No caso da estratégia empresarial, o foco foi identificar oportunidades de melhoria nos sistemas de medição e, assim também, aperfeiçoar a formulação estratégica. Neste cenário, é fundamental que as empresas ao proporem um sistema de avaliação de desempenho, considerem em sua estrutura os objetivos do planejamento estratégico, tendo como perspectiva o aperfeiçoamento de seus processos de medição. Dentro dessa lógica, o objetivo desse trabalho foi apresentar uma proposta para adequação dos Indicadores de Desempenho utilizados pela empresa, considerando quatro variáveis quatro variáveis para cada indicador. Na definição e ponderação dessas variáveis foi estimada, principalmente, a experiência dos colaboradores da empresa. A pesquisa concentrou seus esforços em analisar os indicadores já utilizados pela empresa, em contraposição aos já apresentados. Verificou-se que a utilização de indicadores adicionais é importante para melhor avaliação dos seus setores, em vista das metas propostas na formulação estratégica. Como os indicadores pesquisados são formados a partir de variáveis distintas, o uso de pesos foi necessário para que aquelas de maior importância, dentre as que compõem o indicador, pudessem afetar de forma mais acentuada o comportamento do mesmo. A viabilidade de modificação contínua dos pesos das variáveis possibilita outras análises que podem alterar a prioridade na definição de ações para a melhoria. Importante destacar que a apresentação conjunta dos índices e componentes dos indicadores... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: For the accomplishment of this study two important questions in the structure of the searched company and in literature were considered: measurement of performance and enterprise strategy. The measurement of performance was searched in the direction of evaluating the criteria used for the company and confronting to it with the existing models in literature. In the case of the enterprise strategy, the focus was to identify ways of improvement in the measurement systems and thus also to improve the strategical formulation. In this scene, it is basic that the companies when considering a system of performance evaluation, consider in its structure the purposes of the strategical planning, perfectioning its processes of measurement. Inside of this logica, the purpose of this work was the presentation of a proposal for adequacy of the Pointers of Performance used by the company, considering four variables for each pointer. In the definition and balance of these variables it was considered, mainly, the experience of the collaborators from the company. The research concentraded its efforts in analyzing the pointers already used by the company, in opposition to the considered ones. It was verified that the use of pointers one adds is important for better evaluation for the sectors of the company in sight of the proposed goals in the strategical formulation. As the searched pointers they are formed from distinct variables, the use of weights was necessary so that those of bigger importance, between that they compose the pointer, could affect more of form accented the behavior of the same. The viability of continuous modification of the weights of the variable makes other analyses possible that can modify the priority in the definition of action for the improvement. It is important to point out that the joint presentation of the indices, components of the pointers, involves an easier visualization and sharp for the system users. / Mestre

The overall aim of this study is to investigate the phenomenon of performance measurement in independently owned hotels in Ireland in order to understand the role of measurement in the management of the largest component of the hotel sector. The primary objectives of this study are to investigate the extent to which Irish hotel operators are utilising performance measurement techniques, to establish the rationale for the use of selected performance measures in independent hotels and to understand approaches to performance measurement in the management of independent hotels. A comprehensive investigation of existing performance management and measurement activity is provided in this study. A mixed methods approach to the research was undertaken to gather data on the phenomenon of performance measurement, allowing for a triangulation of data through multiple sources. A survey questionnaire was carried out within the hotels in Ireland followed by focus groups and indepth interviews carried out in a number of small and medium-sized hotels in Ireland. A number of key' performance measurement issues were investigated and include the rationale for performance measurement, the benefits of performance measurement, those responsible for carrying out the function, critical success factors impacting on the business and performance dimensions and measures utilised by hotel operators in the study. The findings of this research have implications for a number of stakeholders, however, the greatest impact will be on the small and medium-sized hotel operator. The research shows there is a need for these hotel operators to adopt a more structured formal approach to performance measurement. A number of models of performance measurement for small, medium-size and large hotels are proposed. These models will contribute to the management of performance in the hotel sector in Ireland, leading to increased effectiveness which is especially important in the current economic climate that the hotel and tourism sector is facing and will face into the future.

Made available in DSpace on 2014-06-11T19:27:19Z (GMT). No. of bitstreams: 0 Previous issue date: 2008-12-18Bitstream added on 2014-06-13T20:56:13Z : No. of bitstreams: 1 santos_r_me_bauru.pdf: 499244 bytes, checksum: cda6e444c027e1aba3aca6e5bdb9a57a (MD5) / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Para a realização deste estudo foram consideradas duas importantes questões na estrutura da empresa pesquisada e na literatura: medição de desempenho e estratégia empresarial. A medição de desempenho foi pesquisada no sentido de se avaliar os critérios utilizados pela empresa e confrontá-la com os modelos existentes na literatura. No caso da estratégia empresarial, o foco foi identificar oportunidades de melhoria nos sistemas de medição e, assim também, aperfeiçoar a formulação estratégica. Neste cenário, é fundamental que as empresas ao proporem um sistema de avaliação de desempenho, considerem em sua estrutura os objetivos do planejamento estratégico, tendo como perspectiva o aperfeiçoamento de seus processos de medição. Dentro dessa lógica, o objetivo desse trabalho foi apresentar uma proposta para adequação dos Indicadores de Desempenho utilizados pela empresa, considerando quatro variáveis quatro variáveis para cada indicador. Na definição e ponderação dessas variáveis foi estimada, principalmente, a experiência dos colaboradores da empresa. A pesquisa concentrou seus esforços em analisar os indicadores já utilizados pela empresa, em contraposição aos já apresentados. Verificou-se que a utilização de indicadores adicionais é importante para melhor avaliação dos seus setores, em vista das metas propostas na formulação estratégica. Como os indicadores pesquisados são formados a partir de variáveis distintas, o uso de pesos foi necessário para que aquelas de maior importância, dentre as que compõem o indicador, pudessem afetar de forma mais acentuada o comportamento do mesmo. A viabilidade de modificação contínua dos pesos das variáveis possibilita outras análises que podem alterar a prioridade na definição de ações para a melhoria. Importante destacar que a apresentação conjunta dos índices e componentes dos indicadores... / For the accomplishment of this study two important questions in the structure of the searched company and in literature were considered: measurement of performance and enterprise strategy. The measurement of performance was searched in the direction of evaluating the criteria used for the company and confronting to it with the existing models in literature. In the case of the enterprise strategy, the focus was to identify ways of improvement in the measurement systems and thus also to improve the strategical formulation. In this scene, it is basic that the companies when considering a system of performance evaluation, consider in its structure the purposes of the strategical planning, perfectioning its processes of measurement. Inside of this logica, the purpose of this work was the presentation of a proposal for adequacy of the Pointers of Performance used by the company, considering four variables for each pointer. In the definition and balance of these variables it was considered, mainly, the experience of the collaborators from the company. The research concentraded its efforts in analyzing the pointers already used by the company, in opposition to the considered ones. It was verified that the use of pointers one adds is important for better evaluation for the sectors of the company in sight of the proposed goals in the strategical formulation. As the searched pointers they are formed from distinct variables, the use of weights was necessary so that those of bigger importance, between that they compose the pointer, could affect more of form accented the behavior of the same. The viability of continuous modification of the weights of the variable makes other analyses possible that can modify the priority in the definition of action for the improvement. It is important to point out that the joint presentation of the indices, components of the pointers, involves an easier visualization and sharp for the system users.

Java Performance Measurement Framework (JPMF) is a framework dedicated to description of points, where the performance is measured. This description is used to gather performance data in these running points. Data are gathered and written without any processing. The handling increases bandwidth and puts high load on the storage. JPMF does not provide any possibility for user to reduce this data. This thesis aims to solve the described problem by introduction of filtering and aggregation, that should reduce the bandwidth. Additionally, performance bottlenecks in various parts of JPMF are investigated and removed. Powered by TCPDF (www.tcpdf.org)

Die Versorgung mit adäquater Information ist eine der Hauptfunktionen von Performance Measurement-Systemen (PMS), gleichzeitig aber auch ihr größter Mangel und der Grund für das häufige Scheitern ihres Einsatzes in Unternehmen. Dabei gibt es derzeit keine Möglichkeit zu bestimmen, inwieweit ein eingesetzes PMS den Beteiligten auch tatsächlich gut und passgenau Informationen liefern kann. Diese Untersuchung geht von der Grundfrage aus, welche Informationen erhoben werden müssen, damit nicht nur die Darstellung der Performance selbst adressiert wird, sondern die auch für ein besseres Verständnis über das PMS und seine organisationale Verankerung und damit Akzeptanz und Nützlichkeit genutzt werden können. Sie folgt damit einem Verständnis von PMS als Informationssysteme, die für die adäquate Versorgung mit Domänenwissen sorgen müssen, und nicht lediglich als Controllinginstrumente, die Performance-Daten liefern sollen. Im Ergebnis steht die Entwicklung einer Theorie, die erklärt, weshalb das bisherige Problem des Scheiterns von PMS auftritt. Damit einhergehend wird der Indikator der Visibility of Performance konstruiert, der über eine einfache Anwendung aussagen kann, wie gut ein PMS bezüglich seiner Wissensversorgung für ein Unternehmen passt. Mithin zeigt er die Güte der performancerelevanten Informationsversorgung in einem PMS eines Unternehmens an.:Versicherung 5 Inhaltsverzeichnis 6 Abbildungsverzeichnis 8 Tabellenverzeichnis 10 Abkürzungsverzeichnis 11 Formelverzeichnis 13 1 Einleitung 14 1.1 Problemstellung 15 1.2 Zielsetzung 16 1.3 Aufbau der Arbeit 18 2 Grundlagen 21 2.1 Wissenschaftstheoretische Einordnung 21 2.1.1 Ontologische, epistemologische und methodologische Positionierung 21 2.1.2 Erkenntnistheoretische und methodische Spannungsfelder 25 2.1.2.1 Design Science und Behaviorismus 26 2.1.2.2 Design Science und der Theoriebegriff 29 2.1.3 Methodenpluralismus 30 2.1.3.1 Leitmethode Grounded Theory 30 2.1.3.2 Weitere verwendete Methoden 33 2.2 Fundamentale Konzepte und Theoriekontext 37 2.2.1 Performance und Performance Measurement 38 2.2.1.1 Konzeptualisierung von Leistung und Performance 38 2.2.1.2 Konzeptualisierung des Performance Measurement 41 2.2.1.3 Theorien und Modelle 44 2.2.2 Performance-Measurement-Systeme 46 2.2.2.1 Konzeptualisierung von Performance-Measurement-Systemen 46 2.2.2.2 Theorien und Modelle 50 2.2.3 Unternehmerisches Wissen 53 2.2.3.1 Konzeptualisierung von Wissen 53 2.2.3.2 Theorien und Modelle 54 2.3 Kritische Würdigung bestehender Konzepte 59 2.3.1 Anforderungen an ein PMS 60 2.3.1.1 Die Balanced Scorecard 63 2.3.1.2 Das Performance Prism 65 2.3.1.3 Die Performance Pyramid 67 2.3.2 Anforderungen an die Qualität von PMS 69 2.3.3 Zusammenfassung 72 2.3.4 Forschungsfragen 74 3 Arbeitsablauf 75 3.1 Aufbau der Schwerpunkte und Darstellung der Forschungsbeiträge 77 3.2 Erster Schwerpunkt: Indikatoren 78 3.2.1 Forschungsbeitrag 1 79 3.2.2 Forschungsbeitrag 2 80 3.2.3 Forschungsbeitrag 3 80 3.2.4 Zusammenfassung 81 3.3 Zweiter Schwerpunkt: PMS 83 3.3.1 Forschungsbeitrag 1 83 3.3.2 Forschungsbeitrag 2 83 3.3.3 Forschungsbeitrag 3 83 3.3.4 Forschungsbeitrag 4 84 3.3.5 Forschungsbeitrag 7 85 3.3.6 Zusammenfassung 86 3.4 Dritter Schwerpunkt: Kontextuelles Umfeld 87 3.4.1 Forschungsbeitrag 5 88 3.4.3 Forschungsbeitrag 6 89 3.4.4 Forschungsbeitrag 7 90 3.4.5 Zusammenfassung 90 3.5 Vierter Schwerpunkt: Visibility 91 3.5.1 Forschungsbeitrag 3 92 3.5.2 Forschungsbeitrag 4 93 3.5.3 Forschungsbeitrag 6 93 3.5.4 Forschungsbeitrag 8 94 3.5.5 Zusammenfassung 95 3.6 Zwischenstand: Darstellung der Theorie 97 3.6.1 Kausales Referenzmodell 98 3.6.2 Strukturelles Referenzmodell 99 3.6.3 Theorie und Hypothesen 100 3.6.4 Abduktiver Schluss 103 3.7 Fünfter Schwerpunkt: Operationalisierung 103 3.7.1 Forschungsbeitrag 5 104 3.7.2 Forschungsbeitrag 8 104 3.7.3 Forschungsbeitrag 9 110 3.7.4 Zusammenfassung 115 3.8 Sechster Schwerpunkt: Validierung 119 3.8.1 Forschungsbeitrag 8 119 3.8.2 Forschungsbeitrag 9 123 3.8.3 Zusammenfassung 124 3.9 Siebenter Schwerpunkt: Technologische Umsetzung 125 3.10 Vollständigkeitsbetrachtung 129 3.10.1 Thematischer Zusammenhang 130 3.10.2 Zusammenhang im Erkenntnisprozess 130 3.10.3 Individuelle Beiträge zum Methodenpluralismus und zur Diversität 132 4 Zusammenfassung 134 4.1 Diskussion der Ergebnisse 134 4.2 Einordnung bereits bestehender Konzepte 141 4.3 Nutzen für Forschung und Praxis 144 4.4 Generalisierung der Erkenntnisse und Ausblick 150 4.5 Vollständigkeitsbetrachtung 153 Literaturverzeichnis 155 Anhang Forschungsbeitrag 5 166 / The supply with adequate information is one of the main functions of Performance Measurement Systems (PMS), but also still one of its drawbacks and reason for their failure. Not only the collection of indicators is crucial, but also the stakeholders’ understanding of the about their meaning, purpose and contextual embedding. Today, companies are faced to seek for a PMS without a way to express the goodness of a solution, indicating its ability to deliver appropriate information and to address these demands. The goal of this investigation is to explore the mechanisms that drive information and knowledge supply in PMS in order to model a way to express this goodness. Using a grounded Theory approach, a theory of visibility of performance is developed, featuring a catalog of determinants for the goodness of PMS. Companies can conveniently use them to assess their PMS and to improve the visibility of their performance.:Versicherung 5 Inhaltsverzeichnis 6 Abbildungsverzeichnis 8 Tabellenverzeichnis 10 Abkürzungsverzeichnis 11 Formelverzeichnis 13 1 Einleitung 14 1.1 Problemstellung 15 1.2 Zielsetzung 16 1.3 Aufbau der Arbeit 18 2 Grundlagen 21 2.1 Wissenschaftstheoretische Einordnung 21 2.1.1 Ontologische, epistemologische und methodologische Positionierung 21 2.1.2 Erkenntnistheoretische und methodische Spannungsfelder 25 2.1.2.1 Design Science und Behaviorismus 26 2.1.2.2 Design Science und der Theoriebegriff 29 2.1.3 Methodenpluralismus 30 2.1.3.1 Leitmethode Grounded Theory 30 2.1.3.2 Weitere verwendete Methoden 33 2.2 Fundamentale Konzepte und Theoriekontext 37 2.2.1 Performance und Performance Measurement 38 2.2.1.1 Konzeptualisierung von Leistung und Performance 38 2.2.1.2 Konzeptualisierung des Performance Measurement 41 2.2.1.3 Theorien und Modelle 44 2.2.2 Performance-Measurement-Systeme 46 2.2.2.1 Konzeptualisierung von Performance-Measurement-Systemen 46 2.2.2.2 Theorien und Modelle 50 2.2.3 Unternehmerisches Wissen 53 2.2.3.1 Konzeptualisierung von Wissen 53 2.2.3.2 Theorien und Modelle 54 2.3 Kritische Würdigung bestehender Konzepte 59 2.3.1 Anforderungen an ein PMS 60 2.3.1.1 Die Balanced Scorecard 63 2.3.1.2 Das Performance Prism 65 2.3.1.3 Die Performance Pyramid 67 2.3.2 Anforderungen an die Qualität von PMS 69 2.3.3 Zusammenfassung 72 2.3.4 Forschungsfragen 74 3 Arbeitsablauf 75 3.1 Aufbau der Schwerpunkte und Darstellung der Forschungsbeiträge 77 3.2 Erster Schwerpunkt: Indikatoren 78 3.2.1 Forschungsbeitrag 1 79 3.2.2 Forschungsbeitrag 2 80 3.2.3 Forschungsbeitrag 3 80 3.2.4 Zusammenfassung 81 3.3 Zweiter Schwerpunkt: PMS 83 3.3.1 Forschungsbeitrag 1 83 3.3.2 Forschungsbeitrag 2 83 3.3.3 Forschungsbeitrag 3 83 3.3.4 Forschungsbeitrag 4 84 3.3.5 Forschungsbeitrag 7 85 3.3.6 Zusammenfassung 86 3.4 Dritter Schwerpunkt: Kontextuelles Umfeld 87 3.4.1 Forschungsbeitrag 5 88 3.4.3 Forschungsbeitrag 6 89 3.4.4 Forschungsbeitrag 7 90 3.4.5 Zusammenfassung 90 3.5 Vierter Schwerpunkt: Visibility 91 3.5.1 Forschungsbeitrag 3 92 3.5.2 Forschungsbeitrag 4 93 3.5.3 Forschungsbeitrag 6 93 3.5.4 Forschungsbeitrag 8 94 3.5.5 Zusammenfassung 95 3.6 Zwischenstand: Darstellung der Theorie 97 3.6.1 Kausales Referenzmodell 98 3.6.2 Strukturelles Referenzmodell 99 3.6.3 Theorie und Hypothesen 100 3.6.4 Abduktiver Schluss 103 3.7 Fünfter Schwerpunkt: Operationalisierung 103 3.7.1 Forschungsbeitrag 5 104 3.7.2 Forschungsbeitrag 8 104 3.7.3 Forschungsbeitrag 9 110 3.7.4 Zusammenfassung 115 3.8 Sechster Schwerpunkt: Validierung 119 3.8.1 Forschungsbeitrag 8 119 3.8.2 Forschungsbeitrag 9 123 3.8.3 Zusammenfassung 124 3.9 Siebenter Schwerpunkt: Technologische Umsetzung 125 3.10 Vollständigkeitsbetrachtung 129 3.10.1 Thematischer Zusammenhang 130 3.10.2 Zusammenhang im Erkenntnisprozess 130 3.10.3 Individuelle Beiträge zum Methodenpluralismus und zur Diversität 132 4 Zusammenfassung 134 4.1 Diskussion der Ergebnisse 134 4.2 Einordnung bereits bestehender Konzepte 141 4.3 Nutzen für Forschung und Praxis 144 4.4 Generalisierung der Erkenntnisse und Ausblick 150 4.5 Vollständigkeitsbetrachtung 153 Literaturverzeichnis 155 Anhang Forschungsbeitrag 5 166

This thesis is focused on research of available resources about applicable methods and approaches of implementation of Business Intelligence in sales department of mid-size local company focused on information technologies. The solution is aimed on controlling and performance measurement. Local specifics and company culture of innovation and creativeness are considered during the whole work. The next part of the work is analysis of the company environment and appropriable process of implementation matching current maturity level of company. The goal is to define appropriable set of indicators for performance measurement of sales representatives in order to reflect the reality and allow the relative comparison of individuals. This solution is applied in specific company and as a result there are identified issues of this proposal and suggested recommendations for the future modifications. The work is based on research of available resources and identification of the best practices methods of design and implementation of this system. The next part contains detail analysis of the company, application of conclusion of the theoretical part and suggestion for optimal process of successful adaptation. As a result the structure of metrics has been built and it was verified that the detail analysis is required for relevant definition of the scope of the project, identification of risks and preparing the real schedule. It has been verified, that implementation of performance measurement system requires complex changes in company culture and close coordination to other triggered changes in workflow and quality of recorded data in information systems.