Thesis (D. Tech.) -- Central University of Technology, Free State, 2007 / In the face of international crime and terrorism, private security together with public policing and the military is playing a crucial role. The domain of private security is a fairly neglected field of study, especially in South Africa, making this investigation a substantial contribution. With the focus on the impact of organisational culture on the levels of service delivery in South Africa’s largest security company, Group4 Securicor (G4S), a model is proposed for aligning organisational culture with levels of service excellence within the company. Data was collected by means of a structured questionnaire with a preceding pilot study. The Competing Values Framework (CVF) and the Baldrige criteria served respectively as guideline for the development of the culture and quality sections of the questionnaire. Although organisational culture and service excellence are well-researched topics, no other investigation applies these aspects to the private security industry. The results show that organisational cultural impacts on service excellence in G4S.

Published Article / This paper analyses work sampling and time study as work measurement methods with the view of employing them in an automated labour performance measurement system. These are compared with respect to Hawthorn effect, labour intensiveness, cost, tediousness and knowledge extensiveness. The analysis proves that work sampling is a better option for developing an automated labour performance measurement system that employs computer vision. Web cameras are used to feed real-time images to a central computer via USB extenders. The computer runs a standalone C++ application that uses a random function to establish when measurements are to be taken. The developed video camera footage is converted into a pixel matrix using OpenCV. This matrix is then filtered and analysed, enabling the tracking of a worker. The data generated is stored in text files. After the work sampling period has elapsed, the data is transferred into Microsoft Excel for analysis. Finally a report of the labour utilisation is generated in Microsoft Excel and then send to the analyst for review.

Prestationsmätning förekommer i de flesta företagen och nyckeltal är mått på de prestationer som mäts. Studiens syfte är att undersöka vilka nyckeltal som används och hur dessa utgör en del av styrningen i två olika företag inom samma bransch. Den bransch som har valts att studeras i denna uppsats är fordonsindustrin och de två företag som har valts är lastbilstillverkare. En del av syftet är att identifiera likheter och skillnader i användningen av nyckeltal i de olika företagen. Denna studies problemformuleringar är:    Vilka nyckeltal används i kärnprocessen hos lastbilstillverkarna? På vilka sätt utgör dessa mått en del av företagens styrning? Metod: I denna uppsats används både en kvalitativ och en kvantitativ metod. Den kvalitativa metoden som används är i form av intervjuer. Intervjuerna är semistrukturerade vilket innebär att intervjuaren utgår från ett frågeformulär och respondenterna besvara frågorna fritt. Till dokumentstudien som handlar om att studera vilka nyckeltal som presenteras i respektive företags årsredovisning, för år 2014 används en kvantitativ forskningsmetod.   Teori: Teorier kring nyckeltal, prestationsmätning och styrning är de teorierna som används i denna studien.   Empiri: De fallföretag som valts till studien är två företag som är verksamma i fordonsindustrin ibland annat Sverige, en bransch av stor betydelse för svensk export. Denna bransch är konkurrentutsatt och fallföretagen är konkurrenter. För att uppnå syftet med studien har en semistrukturerad intervju med respektive företag genomförts. Intervjuerna är utformade och utförda för att få en djupare förståelse för vilka nyckeltal som används samt hur dessa påverkar styrningen i fallföretagen. Som ett komplement till intervjuerna gjordes en dokumentstudie för att få ytterligare information och förståelse om vilka nyckeltal som används i respektive företag. Utifrån informationen som samlats in genom intervjuerna och dokumentstudien jämfördes fallföretagen för att se likheter och skillnader mellan företagen.   Slutsats: Undersökningen visade att fallföretagen har samma vision. I företagen används både finansiella och icke finansiella nyckeltal. En del av nyckeltalen är liknande i båda företagen men det förkommer även nyckeltal som skiljer sig mellan fallföretagen, även om visionen är densamma. Det balanserade styrkortet är ett styrverktyg som används i företagen. I det balanserade styrkortet delas nyckeltalen in i olika perspektiv. Den största skillnaden som visats i denna undersökning är att målen för respektive nyckeltal tas fram på olika sätt i fallföretagen. Slutsatsen är att två företag med samma vision arbetar mot sitt mål på olika sätt. / Performance measurement is an instrument that exists in most companies, a key indicator are a tool which value are decided by performance that is measured within the company. There are two different types of key indicators, financial and nonfinancial. The objective of this study is to investigate which of these key indicators that are used in the core process of each company and also how they influence the management. The two selected companies in this study are active in the same branch and are competing with one another. In the theoretical part of this study performance measurement, key indicators and management are in focus. A qualitative study that has been used is by semi-structured interviews. The interviews were conducted with respondents from the respective case companies. Also a documentary study was done by collecting data from the financial statements for the year 2014. The data that was gathered from the interviews and the document study are presented in the empirical section of this study. The results show that both companies are sharing the same vision and uses both financial and nonfinancial key indicators. In their management both companies uses the balanced scorecard, which is a hybrid model that is used as a management tool.

Submitted in fulfillment of the requirements for the Degree of Master of Technology: Human Resources Management, Durban University of Technology, 2013. / The research investigation focused on performance appraisal policy and its impact on employee performance in Guaranty Trust Bank in Nigeria. The aim of the study was to ascertain the extent to which the performance appraisal policy at Guaranty Bank contributed to employee performance. Arising out of the performance appraisal reviews, an important finding revealed that the training which employees received resulted in improved job performance. The performance appraisal reviews also showed that when feedback reports were effectively used they consequently improved employee performance. The research design was quantitative in nature and a closed ended structured questionnaire was used to gather the primary data. The survey method was used for all the employees of Guaranty Trust Bank in Nigeria. The questionnaire was administered to all 150 target respondents using the personal method and a high response rate of 100% was obtained. The data gathered were analyzed using the Statistical Program for Social Sciences (SPSS) for the statistical tests. The initial analysis involved the use of descriptive statistical tools. The main findings revealed that employee participation in the performance appraisal was generally high and this increased job satisfaction and enhanced employee performance. The results also revealed that manager-subordinate interaction was very cordial and this boosted employee performance. Moreover, the majority of respondents preferred performance appraisal to be used regularly for career pathing in the organization. The study recommends a set of guidelines which could be used in improving the current performance appraisal policy and further boost employee performance. The study concludes with directions for future research.

Submitted in fulfillment of part of the requirement for the degree of Master of Technology, Durban University of Technology, Durban, South Africa, 2016. / This research examines the Performance Appraisal of administrative personnel in the Department of Education: iLembe District Office. The main aim of this study was to improve the understanding and the implementation of Performance Appraisal of all employees in the KZN Department of Education. This is a case study research utilising purposive sampling and thereafter census to identify the most appropriate participants based on the research objectives. This approach helped to reconcile findings through triangulation and complementing qualitative and quantitative data (both primary and secondary). This study relied on primary data as well as secondary data obtained from questionnaires administered to all administrative personnel in the Department of Education, iLembe District Office. The study revealed that management and administrative employees in the Department are aware that a Performance Appraisal policy exists but lack an understanding of its meaning and intent. Furthermore, Performance Appraisal was introduced without the appropriate training and follow-up by the Department of Public Service and Administration. Instead it was assumed that every worker in the Department understood the purpose and aim of the policy. However, management and particularly employees are still unclear about the main purpose of Performance Appraisal and employees in particular feel very dissatisfied and demotivated with the way in which it is implemented. / M

Thesis (MComm (Business Management))--University of Stellenbosch, 2010. / ENGLISH ABTRACT: The marketing function has been characterised as the only result-producing function of the organisation and as having the responsibility for achieving profitable revenue growth by means of demand creation. Marketing performance measurement thus not only influences organisational performance, but also influences the marketing function’s stature within the organisation. Hence, marketing performance measurement is a critical management task. However, the negligence of the marketing function to demonstrate its contribution to organisational performance has caused the marketing function to lose its stature within the organisation and consequently, has a limited role in organisational strategy formulation. Only by implementing proper performance measurement practices, will the marketing function regain its credibility with top management, the organisation and resume a central role in organisational strategy. Marketers’ negligence to measure their performance is linked to the paucity of research in marketing performance measurement. The intricacy of problems marketers have to overcome concerning performance measurement adds to their disinclination to measure marketing’s performance. Nevertheless, if marketing performance is not measured, marketing will be unable to contribute to long-term organisational success. The aim of this study was therefore to investigate the marketing performance measurement practices of South African organisations. The marketing performance measurement practices were investigated by focussing on: (1) the overall satisfaction with the existing measures of marketing performance, (2) the marketing performance measures considered by top management, (3) the periodicity of collection of marketing performance measures, (4) the importance top management attaches to the marketing performance measures, (5) the types of benchmarks employed, and lastly (6) whether and how the marketing asset was measured. The results of the study indicated that the South African marketers in this study are uninformed about proper marketing performance measurement practices and that marketing performance measurement is still in the development phases in these South African organisations. The surveyed marketers’ satisfaction with the existing measures of marketing performance indicated their ignorance about the state of marketing performance measurement in South Africa. “Financial measures” emerged as the dominant marketing performance measure. In comparison to the other measures in the study, “financial measures” were collected most often, considered most often and deemed the most important marketing performance measure. Internal benchmarks were used by the majority of marketers in this study while external benchmarks were rarely employed. Only the minority regularly measured the marketing asset. A more balanced set of marketing performance measures was proposed to replace the existing dominant “financial measures” presently utilised by most organisations in this study. It was further recommended that top management set aside their bias towards non-financial measures, considering their influence on the surveyed marketers’ use of marketing performance measures. The introduction of external benchmarks in marketing performance measurement practices was suggested, since the predominant use of internal benchmarks creates a false impression of confidence of the state of marketing performance. It was also recommended that marketers develop measures to quantify the marketing asset. The last recommendation was that the South African Marketing Research Association (SAMRA) should stimulate research in the field of marketing performance measurement. / AFRIKAANSE OPSOMMING: Die bemarkingsfunksie is al bestempel as die enigste funksie in die onderneming wat werklik ‘n direkte bydrae lewer tot die winsgewende groei in die onderneming se inkomste. Die prestasie van die onderneming, asook die bemarkingsfunksie se reputasie in die onderneming word beide deur bemarkingsprestasiemeting beïnvloed. Daarom is bemarkingsprestasiemeting ‘n kern bestuursaktiwiteit in die onderneming. Ongelukkig het bemarkers se onvermoë om bemarkingsprestasie te meet, veroorsaak dat die bemarkingsfunksie nie meer hoog geag word in die onderneming nie. Gevolglik, is die bemarkingsfunksie nie meer in ‘n posisie om ‘n bydrae te lewer tot die onderneming se strategiese besluitneming nie. Om bemarking se status as ‘n waardevolle en belangrike organisatoriese funksie te herstel, moet bemarkers prestasiemetingspraktyke ontwikkel. As gevolg van die min navorsing oor hierdie onderwerp en die blote kompleksiteit van die probleme wat bemarkers in die gesig staar in verband met bemarkingsprestasiemeting, is bemarkers nie gretig om hul prestasie te meet nie. Indien bemarkers nie hul prestasie meet nie, sal die bemarkingsfunksie nie in staat wees om ‘n bydrae tot die prestasie van die onderneming, te lewer nie. Die doel van hierdie studie was dus om die bemarkingsprestasiemetingpraktyke van Suid-Afrikaanse ondernemings te ondersoek. Om bemarkingsprestasiemetingpraktyke te ondersoek was die volgende faktore in ag geneem: (1) bemarkers se tevredenheid ten opsigte van hul huidige bemarkingsprestasiemaatstawwe, (2) watter bemarkingsprestasiemaatstawwe deur topbestuur oorweeg word, (3) hoe gereeld bemarkingsprestasiemaatstawwe ingesamel word, (4) hoe belangrik topbestuur die bemarkingsprestasie-maatstawwe ag, (5) teen watter norme Die bemarkingsfunksie is al bestempel as die enigste funksie in die onderneming wat werklik ‘n direkte bydrae lewer tot die winsgewende groei in die onderneming se inkomste. Die prestasie van die onderneming, asook die bemarkingsfunksie se reputasie in die onderneming word beide deur bemarkingsprestasiemeting beïnvloed. Daarom is bemarkingsprestasiemeting ‘n kern bestuursaktiwiteit in die onderneming. Ongelukkig het bemarkers se onvermoë om bemarkingsprestasie te meet, veroorsaak dat die bemarkingsfunksie nie meer hoog geag word in die onderneming nie. Gevolglik, is die bemarkingsfunksie nie meer in ‘n posisie om ‘n bydrae te lewer tot die onderneming se strategiese besluitneming nie. Om bemarking se status as ‘n waardevolle en belangrike organisatoriese funksie te herstel, moet bemarkers prestasiemetingspraktyke ontwikkel. As gevolg van die min navorsing oor hierdie onderwerp en die blote kompleksiteit van die probleme wat bemarkers in die gesig staar in verband met bemarkingsprestasiemeting, is bemarkers nie gretig om hul prestasie te meet nie. Indien bemarkers nie hul prestasie meet nie, sal die bemarkingsfunksie nie in staat wees om ‘n bydrae tot die prestasie van die onderneming, te lewer nie. Die doel van hierdie studie was dus om die bemarkingsprestasiemetingpraktyke van Suid-Afrikaanse ondernemings te ondersoek. Om bemarkingsprestasiemetingpraktyke te ondersoek was die volgende faktore in ag geneem: (1) bemarkers se tevredenheid ten opsigte van hul huidige bemarkingsprestasiemaatstawwe, (2) watter bemarkingsprestasiemaatstawwe deur topbestuur oorweeg word, (3) hoe gereeld bemarkingsprestasiemaatstawwe ingesamel word, (4) hoe belangrik topbestuur die bemarkingsprestasie-maatstawwe ag, (5) teen watter normeDie bemarkingsfunksie is al bestempel as die enigste funksie in die onderneming wat werklik ‘n direkte bydrae lewer tot die winsgewende groei in die onderneming se inkomste. Die prestasie van die onderneming, asook die bemarkingsfunksie se reputasie in die onderneming word beide deur bemarkingsprestasiemeting beïnvloed. Daarom is bemarkingsprestasiemeting ‘n kern bestuursaktiwiteit in die onderneming. Ongelukkig het bemarkers se onvermoë om bemarkingsprestasie te meet, veroorsaak dat die bemarkingsfunksie nie meer hoog geag word in die onderneming nie. Gevolglik, is die bemarkingsfunksie nie meer in ‘n posisie om ‘n bydrae te lewer tot die onderneming se strategiese besluitneming nie. Om bemarking se status as ‘n waardevolle en belangrike organisatoriese funksie te herstel, moet bemarkers prestasiemetingspraktyke ontwikkel. As gevolg van die min navorsing oor hierdie onderwerp en die blote kompleksiteit van die probleme wat bemarkers in die gesig staar in verband met bemarkingsprestasiemeting, is bemarkers nie gretig om hul prestasie te meet nie. Indien bemarkers nie hul prestasie meet nie, sal die bemarkingsfunksie nie in staat wees om ‘n bydrae tot die prestasie van die onderneming, te lewer nie. Die doel van hierdie studie was dus om die bemarkingsprestasiemetingpraktyke van Suid-Afrikaanse ondernemings te ondersoek. Om bemarkingsprestasiemetingpraktyke te ondersoek was die volgende faktore in ag geneem: (1) bemarkers se tevredenheid ten opsigte van hul huidige bemarkingsprestasiemaatstawwe, (2) watter bemarkingsprestasiemaatstawwe deur topbestuur oorweeg word, (3) hoe gereeld bemarkingsprestasiemaatstawwe ingesamel word, (4) hoe belangrik topbestuur die bemarkingsprestasie-maatstawwe ag, (5) teen watter norme vidie bemarkingsprestasiemaatstawwe gemeet word en laastens (6) op watter manier en hoe gereeld die bemarkingsbate gemeet word. In hierdie studie is bevind dat Suid-Afrikaanse bemarkers oningelig is oor bemarkingsprestasiemetingpraktyke en dat bemarkingsprestasiemeting nog in die ontwikkelingsfase in Suid-Afrikaanse ondernemings is. Die bemarkers in die studie se tevredenheid met hul bestaande bemarkingsprestasiemaatstawwe, weerspieël hul onkunde oor die toestand van die bemarkingsprestasiemeting in Suid-Afrika. Die resultate dui aan dat "finansiële maatstawwe" die dominante bemarkingsprestasiemaatreël onder beide topbestuur en bemarkers in hierdie studie is. In vergelyking met die ander bemarkingsprestasiemaatstawwe in die studie, is "finansiële maatstawwe" die meeste ingesamel, meer dikwels oorweeg en ook as die belangrikste bemarkingprestasiemeeting geag. Die meerderhied bemarkers in hierdie studie maak gebruik van interne norme, terwyl eksterne norme selde gebruik word. Slegs die minderheid van bemarkers in hierdie studie, het die bemarkingsbate op ‘n gereelde basis gemeet. Aanbevelings is gemaak dat ‘n meer gebalanseerde stel bemarkingsprestasiemaatstawwe ontwikkel moet word, omdat "finansiële maatstawwe" huidiglik bemarkingsprestasiepraktyke oorheers. Verder is aanbeveel dat die topbestuur van ondernemings hul vooroordeel teenoor nie-finansiële maatstawwe ter syde stel, aangesien bemarkers, in hierdie studie, se gebruik van bemarkingprestasiemaatstawwe daardeur beïnvloed word. Die gebruik van eksterne norme in die respondente se bemarkingsprestasiemetingpraktyke is voorgestel, omdat die gebruik van slegs interne norme ‘n vals indruk van vertroue in die toestand van die bemarkingprestasie skep. Aangesien die minderheid van die respondente gereeld bemarkingsbates gemeet het, is daar aanbeveel dat die betrokke maatstawwe ontwikkel moet viiword. Ten slotte word aanbeveel dat die Suid-Afrikaanse Bemarkingsnavorsingvereniging navorsing op die gebied van bemarkingprestasiemeting moet stimuleer.

Bakgrund och problemområde: Biltillverkningen har en stor påverkan på ekonomin i utvecklade länder. Biltillverkningens fokusskifte till billhandelsföretagen genom EU förordning från 2002, har gjort att bilhandelsföretagens självständighet ökat och de har fått möjlighet att växa samtidigt som konkurrensen ökat. Denna kombination har skapat behovet av en generellt styrstruktur för ett bilhandelsföretag, vilket även gjort att studiens fallföretag Liljas i Kalmar efterfrågar en tydligare styrstruktur för deras verksamhet.   Syfte: Studien ämnar att generera kunskap kring en tydligare styrstruktur för bilhandelsföretag genom ett proaktivt prestationsmätningssystem vilket ämnar att förmedlas effektiva beslut genom ett visualiseringsverktyg. Vidare är det praktiska syftet med studien att beskriva Liljas befintliga prestationsmätning för att utveckla ett proaktivt prestationsmätningssystem som Liljas kan använda på den operativa nivån genom sitt interna informationsnätverk.   Metod: Studien har utformats som en kvalitativ fallstudie på bilhandelsföretaget Liljas. Studien tog utgångspunkt i en deduktiv ansats som grundat den konceptuella modellen, vilket sammanflätats med intervjuer som utgjort det empiriska materialet till studien. Modellen och Liljas djupintervjuer kombinerades och analyserades fram genom mönsteranalys.   Slutsats: Sammanfattningsvis har det utifrån studien konstaterats att det inte är den direkta prestationsmätningen som ligger till grund för en proaktivt arbete hos ett bilhandelsföretag. Istället är det hur prestationsmätningen visualiseras genom ett dashboard, i kombination med  tillvaratagandet av de anställdas kunskap om marknaden som genererar en proaktiv styrning och ett proaktivt beteende hos de anställda. Det blir således indirekt prestationsmätningen mått som skapar ett proaktivt arbete, under förutsättning att dessa kommuniceras och visualiseras på ett sätt som integrerar de anställdas kunskap om kundens förändrade behov. / Background and problem area: Car manufacturing has a major influence in the economy of developed countries. Car manufacturing focus has shifted towards car dealership business, because of the EU Regulation from 2002, and the car dealership companies' independency and the opportunity to grow at the same time as competition increased. This combination has created the need for en overall control structure for a car dealership business, which also is shown from the control structure needed in the case study company Liljas in Kalmar.  Purpose: This study aims to generate knowledge surrounding a clearer control structure for the car dealership business through an proactive performance measurement system, which intends to convey effective decisions through a visualization tool. Furthermore, the practical purpose of the study was to describe Lilja's existing performance measurement to develop a proactive performance measurement systems as Lilja can use for the operational level through its internal information network.   Method: The study has been designed as en qualitative case study in the car dealership company Lilja. The study is created from an deductive approach and from that basis the conceptual model was created. The model was interwoven with interviews as constituted empirical evidence for the study. The model and Lilja depth interviews has been combined and analyzed through pattern analysis.    Conclusion: In summary, the study found that it is not the direct performance measurement that forms the basis for a proactive work in a car dealership business. Instead, it's the way performance measurement is visualized through a dashboard, in combined with the employees' knowledge of the market that generate a proactive management and a proactive behavior throught the employees. It is therfore indirectly a performancemeasurementsystem measures create proactively effects provided that they are communicated and visualized in a way that integrate the employees' knowledge about the customer's changing needs.

Sammanfattning   Titel: Balanserat styrkort – vad skulle det kunna tillföra verksamhetsstyrningen i små och medelstora företag?   Nivå: Kandidatuppsats   Författare: Johan Björk                     Tommy Granath   Handledare: Stig Sörling och Tomas Källquist   Datum: 2014 - Maj   Problem: Tidigare forskning tyder på att verksamhetsstyrningen i små och medelstora företag kan behöva kompletteras och att ett balanserat styrkort skulle kunna vara ett lämpligt verktyg för detta. Trots det används inte ett balanserat styrkort i någon större utsträckning i små och medelstora företag vilket medfört att flertalet forskare efterlyst mer forskning kring hur ett balanserat styrkort skulle kunna påverka verksamhetsstyrningen i små och medelstora företag.   Syfte: Syftet med studien är att belysa vad ett balanserat styrkort skulle kunna tillföra verksamhetsstyrningen i små och medelstora företag.   Metod: Studien har genomförts med en hermeneutisk forskningsansats. En kvalitativ ansats har använts där data samlats in genom fjorton semistrukturerade intervjuer med respondenter som representerar olika företag. Dessa har sedan analyserats inom ramen för tre stycken teoretiskt framarbetade teman.   Bidrag: Studien belyser att ett balanserat styrkort skulle kunna tillföra verksamhetsstyrningen i små och medelstora företag följande aspekter: helhetsbild ur fyra perspektiv, kontroll över viktiga faktorer, som verktyg för strategi implementering, komplettera budgetarbetet samt ge underlag för välgrundade beslut.   Förslag till fortsatt forskning: Vi har genom vår studie tagit fram två förslag på vidare studier: -       Det vore intressant med en studie som studerar vilka specifika karaktärsdrag ledare i små och medelstora företag anser att de karakteriseras av för att med den utgångspunkten resonera kring vad ett balanserat styrkort kan tillföra verksamhetsstyrningen i små och medelstora företag. -       Nästa studie som vore intressant är en studie som fokuserar på hur generation tre av ett balanserat styrkort skulle kunna anpassas för att stämma överens med de för små och medelstora företag specifika karaktärsdragen.   Nyckelord: SMEs, balanserat styrkort, verksamhetsstyrning, prestationsmätning / Abstract   Title: Balanced scorecard – what could it bring to management accounting in small and medium enterprises?   Level: Bachelor Thesis   Author: Johan Björk                Tommy Granath   Supervisor: Stig Sörling and Tomas Källquist   Date: 2014 - May   Problem: Previous research suggests that management accounting in small and medium enterprises need to be supplemented and that a balanced scorecard could be a appropriate tool for this. Despite this it has shown that a balanced scorecard is not used to any significant extent in small and medium enterprises. Because of this many scientists called for more research about how a balanced scorecard could affect management accounting in small and medium enterprises.   Aim: The purpose of this study is to lighten what a balanced scorecard could bring to management accounting in small and medium enterprises.   Method: This study has been based on a hermeneutic research approach. A qualitative approach was used where data was collected through fourteen semi-structured interviews with respondents who represented different companies. These were then analyzed in the context of three theoretically derived themes.   Contributions: The study lighten that a balanced scorecard could bring an overview from four perspectives, control over key factors, as a tool for strategy implementation, to supplement the budget and to provide a base for informed decisions to the management accounting of small and medium enterprises.   Suggestions for future research: Through our study we have developed two proposals for further studies: -       It would be interesting with a study which studies the key characteristics that leaders in small and medium enterprises believe they are characterized of, and with that point of view discuss what a balanced scorecard could bring to management accounting in small and medium enterprises. -       Next study that would be interesting is a study that focuses on how to adopt generation three of a balanced scorecard to conform to the key characteristics of small and medium enterprises.   Key words: SMEs, balanced scorecard, management accounting, performance measurement

中小企業如何規劃績效評量系統(PMS)？以台灣一中小企業為例做分析 / The paper wishes to provide another angle of study in the performance measurement system (PMS) in SMEs by using a case. The topic was inspired by literatures that focus on PMS in SMEs. As widely understood, the importance of PMS has grown in the last 30 years and there were many PMS models. Yet, applying these PMS models to SMEs is still in doubt. This paper is interested in how SMEs implement their PMS without using any PMS models. In Taiwan, SMEs refer to enterprises with less than 200 employees. However, here in this paper we apply the U.S. definition, company with less than 500 employees, as our standard. The chosen company we studied has nearly 500 employees up to the end of 2013. In one literature - Performance Measurement System in SMEs (2005) - it concluded ten dimensions of PMS characteristics commonly used by popular PMS models. In order to examine the robustness of the PMS in the case company, these dimensions are used to make comparison. The result shows that the case company constructed a quite robust PMS by applying these dimensions. However, since there’s limited resource for SMEs to implement models, we recommend SMEs to use these dimension to examine their PMS instead of trying to find out the best model.

Performance management is a concept which is quite often misconstrued by management. It may often be seen as a means of measurement to engage against poor performing people within an organisation. Performance management practices historically dealt with financial achievements associated with operational goals of an organisation. In modern business, performance management is associated with far more strategic intention than in the past. Performance management systems allow organisations to track each and every element and employee involved in achieving the organisations goals; it also allows management to effectively measure key performance areas, in order to evaluate their contribution towards operational success. The aim of this study was to identify what the management team at Bidvest Bank Ltd felt about the current performance management practice adopted by the organisation and how effective they felt this practice to be. For the purposes of this study non-probability sampling was used. The participants were chosen from a population of two hundred and thirty managers and supervisors at Bidvest Bank Ltd. One hundred and fourteen completed responses were received. The study found that management at Bidvest Bank Ltd felt the current performance management practice to be in need of revision. It was also found that new age performance management practices, such as online performance systems should be utilised at Bidvest Bank Ltd. It was also found that a low level of understanding, regarding components of effective performance management occurred amongst managers at Bidvest Bank Ltd. In order to improve performance management at Bidvest Bank the following are recommended: managers and supervisors need to have a better understanding of the critical elements that encompass effective performance management, which requires investment in training and development focussing on the soft skills such as setting objectives and conducting appraisal meetings. However, in order for performance appraisals to be more effective, managers need to be trained in the use of the balanced scorecard and the 360 degree review process. A number of limitations including: sample size and career succession planning were identified in this study. These limitations can be overcome by conducting a companywide survey which could be distributed to all employees which allows for analysis of effective performance management and its association with career succession planning. / MBA. University of KwaZulu-Natal, Durban 2011.