The purpose of this paper is to present a sample of how Swedish manufacturing companies deal with equipment downtime cost, and further how they analyze its reduction. The study was performed by conducting a web-based survey within Swedish firms that have at least 200 employees. The main results obtained from the investigation show that the estimated downtime cost constitute about 23.9 % from the total manufacturing cost ratio, and 13.3 % from planned production time. Additionally, the hourly cost of downtime, whether planned or unplanned, is relatively high. However, there is a shortage of systematic models that capable to trace the individual cost imposed by downtime events. This lack was shown apparently whilst 83 % of surveyed companies they do not have any complete model adapted for quantifying their downtime costs. Moreover, only few companies develop their cost accounting methods such as, activity-based costing (ABC) and resource consumption accounting (RCA) to assimilate and reveal the real costs that associated with planned and unplanned stoppages. Still, the general pattern of downtime cost calculation allocated to direct labor and lost capacity cost. On the other hand, the attempts of decreasing downtime events and thus costs were based on schedule maintenance tactics that supported by overall equipment effectiveness (OEE) tool, as an indicator for affirming improvements. Nonetheless, the analysis indicates the need for optimized maintenance tactics by incorporating reliability-centered maintenance (RCM) and total productive maintenance (TPM) into companies’ maintenance systems. The maintenance role of reducing downtime impacts not highly recognized. Furthermore, the same analysis shows the requirement for better results of performance measurement systems is by implementing total equipment effectiveness performance tool (TEEP). The advantage of such tool is to provide the impact index of planned stoppages in equipment utilization factor. Finally, the lack of fully integrated models for assessing the downtime costs and frameworks for distinguishing the difference between planned and unplanned stoppages are the main reasons behind the continuation of cost in ascending form. Due to that, the improvements will emphasize on areas with less cost saving opportunities. As a result, this will affect the production efficiency and effectiveness which in return has its influence on costs and thereby profits margin.

Corporate governance and management by values have become vital for organisations in South Africa. Recent allegations of corruption, corporate failures and the abuse of leadership power highlight the need for solid moral and ethical foundations. A set of shared values in an organisation may prove to be a significant competitive advantage. The competence of employees as reflected through the evaluation of their individual job goals has been widely measured for many years. Currently, limited information is available on the measurement and evaluation of the conformance of employees to corporate values. This study explores the conformance of individual members to core values as part of a regular, systematic performance measurement system. Introducing such a system may assist in enforcing accountability for individual ethical behaviour. Literature on the topic advises that the core values of an organisation should be carefully and correctly identified before individual conformance to the values can be measured. Managing by values entails that preferred behaviours should be entrenched in all codes, policies, and procedures of an organisation, including the performance measurement system. A 360-degree evaluation is considered the most appropriate method to evaluate individual conformance to corporate values. Information gathered from the model development part of this study indicates the following: 360-Degree evaluation of values conformance may be incorporated into any existing performance measurement system that conforms to the criteria established in this study. A performance/values template used for the evaluation of job performance and values conformance results effectively differentiates employees into categories. The model developed in this study was effectively implemented and tested in an organisation. It is expected that the implementation of the model will enhance the performance of individuals and ultimately facilitate the creation of a motivating climate within the organisation. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2008.

Research confirms that strategic planning is essential for the improvement of business performance in both small and large organisations. Organisations around the globe all follow similar tactics, namely to attempt to execute a strategy to differentiate themselves from their competitors. A popular instrument used to support the strategic–management process in organisations is the Balanced Scorecard (BSC). The BSC is a popular performance–management framework strongly associated with managing the implementation of strategic plans. There is a difference between known performance–management programmes and the BSC. The BSC is a full, multi–perspective approach to achieving long–term, sustained growth, viewed more as a strategy–formation system than a pure measurement system. Constructing the first BSC of a Strategic Business Unit (SBU) is accomplished by a systematic process that builds consensus and clarity about how to translate the mission and strategy of the SBU into performance objectives, measures, targets and initiatives in four balanced perspectives: Financial, Customer, Internal Processes, and Employee Learning and Growth. The aim of the scorecard building and implementation process is to cascade strategy down to the operational level where real value is added. This process is also called "strategic alignment". The arguments presented in this dissertation are based on a combination of general literature research on performance management, the BSC and the development, strategic implementation and management of the BSC. The selection process of an SBU, and the rationale for the choosing to construct a BSC as a performance–measurement tool has been addressed. The dissertation further addressed the objectives and principles governing the BSC for the specific, chosen SBU. The development of the BSC comprises of ten steps, from the assignment of the scorecard champion or architect to the senior executive management meeting. Information gained from research done on the South African company under review, GP Retail Operations (Pty) Ltd, and more specifically the SBU of the Ackermans Distribution Centre in Durban together with the literature research have been used to develop the BSC within the specific SBU of the organisation. The BSC was tailor made for the specific requirements of the specific SBU in GP Retail Operations (Pty) Ltd. The results of the study on the SBU, Ackermans DC, have been summarised in the performancerecord sheet and an audit sheet derived from the literature overview and applied practical in–house research. The record sheet was created for each perspective of the BSC. The development of the BSC involved several challenges in embedding the information systems and the culture that helped receive, process, and analyse information for the creation of the performancerecord sheet and audit sheet. A BSC requires time and effort to "get it right" and commitment to implement it. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2011.

The Balanced Scorecard (BSC) is a strategic management tool that provides the manager with a clear and concise picture of the business's health and progress in reaching the goals of the business (Norton & Kaplan, 1992: 71-79). The BSC is a set of financial and non-financial measures relating to a company's critical success factors. Of late the BSC was also used as a personal development tool – measuring the individual's performance towards set personal growth targets. The BSC process has been part of ArcelorMittal, Vanderbijlpark Works for many years. This process can add great value to a company if managed effectively- the question is thus: is the BSC effectively implemented in ArcelorMittal, Vanderbijlpark Works? It was decided to conduct a study to determine the status of the BSC with one main objective and two secondary objectives, namely to – • establish whether ArcelorMittal, Vanderbijlpark Works is effectively using the BSC tool as a performance measurement and a personal development tool (main objective); • determine if there is a difference between the effective implementation of the BSC as a performance management and personal development tool within the different business units within ArcelorMittal, Vanderbijlpark Works. These units are Iron Making, Steel Making, Rolling, Engineering and Staff (Secondary objective 1): and • determine if there is a difference between the effective implementation of the BSC as a performance management and personal development tool between different role gradings (these roles are defined as E, F and G roles) in ArcelorMittal, Vanderbijlpark Works (Secondary objective 2). An empirical study was conducted in ArcelorMittal, Vanderbijlpark Works. A questionnaire was used as the measuring instrument and was issued via the HR Department to a target group of 724 employees. The questionnaires consisted of 25 questions divided into 2 sections to test both the effectiveness of the BSC as a performance management tool and a personal development tool. To analyse the data, descriptive statistics and frequency distributions were used and calculated in Microsoft PHStat. From these results the following conclusions were drawn. • The BSC process is well entrenched in ArcelorMittal, Vanderbijlpark Works, but lacks overall effectiveness; • The BSC does encourage people to self-develop, but development plans are lacking, not enough time for training is given and managers must show a real intent to develop their people. From the study and the conclusions drawn, the following recommendations were made. • Address the issue of mistrust between the employees and their supervisory management. • Managers should make allowance for individuals to make mistakes. • Encourage innovation in the organisation. • More effort should be applied to translate the company strategic objectives into workable (and measurable) KPI 's at the lower levels of the organisation. • ArcelorMittal should make a concerned effort to allow more time for training and self-development during normal working hours. • Revisit all KPI's for weight allocation. All the departments and all the levels in the organisation see this as a drawback of the BSC system. • Test the applicability of the KPis. Ensure that the KPis on the BSC are clear and that these reflect the effort the company requires form the individual. • Allow more participation of the individual during the compilation of the BSC (this will improve buy-in). • The E-role level communicates very well downwards to the lower levels in the organisation. Take key learning aspects from this group, and skill the F-role and G-role levels to the same extent. / Thesis (M.B.A.)--North-West University, Vaal Triangle Campus, 2010.

The Balanced Scorecard (BSC) is a strategic management tool that provides the manager with a clear and concise picture of the business's health and progress in reaching the goals of the business (Norton & Kaplan, 1992: 71-79). The BSC is a set of financial and non-financial measures relating to a company's critical success factors. Of late the BSC was also used as a personal development tool – measuring the individual's performance towards set personal growth targets. The BSC process has been part of ArcelorMittal, Vanderbijlpark Works for many years. This process can add great value to a company if managed effectively- the question is thus: is the BSC effectively implemented in ArcelorMittal, Vanderbijlpark Works? It was decided to conduct a study to determine the status of the BSC with one main objective and two secondary objectives, namely to – • establish whether ArcelorMittal, Vanderbijlpark Works is effectively using the BSC tool as a performance measurement and a personal development tool (main objective); • determine if there is a difference between the effective implementation of the BSC as a performance management and personal development tool within the different business units within ArcelorMittal, Vanderbijlpark Works. These units are Iron Making, Steel Making, Rolling, Engineering and Staff (Secondary objective 1): and • determine if there is a difference between the effective implementation of the BSC as a performance management and personal development tool between different role gradings (these roles are defined as E, F and G roles) in ArcelorMittal, Vanderbijlpark Works (Secondary objective 2). An empirical study was conducted in ArcelorMittal, Vanderbijlpark Works. A questionnaire was used as the measuring instrument and was issued via the HR Department to a target group of 724 employees. The questionnaires consisted of 25 questions divided into 2 sections to test both the effectiveness of the BSC as a performance management tool and a personal development tool. To analyse the data, descriptive statistics and frequency distributions were used and calculated in Microsoft PHStat. From these results the following conclusions were drawn. • The BSC process is well entrenched in ArcelorMittal, Vanderbijlpark Works, but lacks overall effectiveness; • The BSC does encourage people to self-develop, but development plans are lacking, not enough time for training is given and managers must show a real intent to develop their people. From the study and the conclusions drawn, the following recommendations were made. • Address the issue of mistrust between the employees and their supervisory management. • Managers should make allowance for individuals to make mistakes. • Encourage innovation in the organisation. • More effort should be applied to translate the company strategic objectives into workable (and measurable) KPI 's at the lower levels of the organisation. • ArcelorMittal should make a concerned effort to allow more time for training and self-development during normal working hours. • Revisit all KPI's for weight allocation. All the departments and all the levels in the organisation see this as a drawback of the BSC system. • Test the applicability of the KPis. Ensure that the KPis on the BSC are clear and that these reflect the effort the company requires form the individual. • Allow more participation of the individual during the compilation of the BSC (this will improve buy-in). • The E-role level communicates very well downwards to the lower levels in the organisation. Take key learning aspects from this group, and skill the F-role and G-role levels to the same extent. / Thesis (M.B.A.)--North-West University, Vaal Triangle Campus, 2010.

Research confirms that strategic planning is essential for the improvement of business performance in both small and large organisations. Organisations around the globe all follow similar tactics, namely to attempt to execute a strategy to differentiate themselves from their competitors. A popular instrument used to support the strategic–management process in organisations is the Balanced Scorecard (BSC). The BSC is a popular performance–management framework strongly associated with managing the implementation of strategic plans. There is a difference between known performance–management programmes and the BSC. The BSC is a full, multi–perspective approach to achieving long–term, sustained growth, viewed more as a strategy–formation system than a pure measurement system. Constructing the first BSC of a Strategic Business Unit (SBU) is accomplished by a systematic process that builds consensus and clarity about how to translate the mission and strategy of the SBU into performance objectives, measures, targets and initiatives in four balanced perspectives: Financial, Customer, Internal Processes, and Employee Learning and Growth. The aim of the scorecard building and implementation process is to cascade strategy down to the operational level where real value is added. This process is also called "strategic alignment". The arguments presented in this dissertation are based on a combination of general literature research on performance management, the BSC and the development, strategic implementation and management of the BSC. The selection process of an SBU, and the rationale for the choosing to construct a BSC as a performance–measurement tool has been addressed. The dissertation further addressed the objectives and principles governing the BSC for the specific, chosen SBU. The development of the BSC comprises of ten steps, from the assignment of the scorecard champion or architect to the senior executive management meeting. Information gained from research done on the South African company under review, GP Retail Operations (Pty) Ltd, and more specifically the SBU of the Ackermans Distribution Centre in Durban together with the literature research have been used to develop the BSC within the specific SBU of the organisation. The BSC was tailor made for the specific requirements of the specific SBU in GP Retail Operations (Pty) Ltd. The results of the study on the SBU, Ackermans DC, have been summarised in the performancerecord sheet and an audit sheet derived from the literature overview and applied practical in–house research. The record sheet was created for each perspective of the BSC. The development of the BSC involved several challenges in embedding the information systems and the culture that helped receive, process, and analyse information for the creation of the performancerecord sheet and audit sheet. A BSC requires time and effort to "get it right" and commitment to implement it. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2011.

In today's worldwide competitive environment, contracting companies are competing in terms of product quality, delivery, reliability and customer satisfaction. In current literature, models of performance measures for contracting companies and construction projects have limitations and shortcomings. They depend mainly on financial measures. These are no longer sufficient to ensure survival and continued profitability in time of change. New measures of performance at the different levels of contracting companies are, therefore, needed. The relatively new performance measurement technique of benchmarking has been widely applied as a powerful performance management concept. However, current published literature does not provide satisfactory proof of its successful implementation in contracting companies. This research addresses these two major weaknesses. Firstly, a methodology using Nominal Group Technique and Delphi Technique was explained and applied to obtain consensus performance measures for construction projects. New performance measures appropriate to construction projects, together with each element's relative importance, were developed. The consensus covers project managers, senior managers and top management. Secondly, quality measures appropriate to construction projects, together with each measure's relative importance, were developed. Thirdly, new performance measures appropriate to contracting organizations were developed. The development of these measures and the determination of their relative importance depend upon: the strategic direction of the organization which reflects the current business and market conditions; the type of construction work; the organization structure; and the development of the management staff within the organization. Fourthly, the implementation of the new performance measures using benchmarking as a management tool for performance measurement and improvement was carried out in one of the largest contracting organizations in the Middle East, the Arab Contractors, Osman A. Osman & Co. The implementation was carried out over a period of five years. Sixteen company branches implemented the measurement system. Each branch was considered as an independent contracting company. The results showed that the use of the new performance measures and the implementation of benchmarking in the company were very effective and led to successful and improved performance.

Magistro baigiamajame darbe teoriniu aspektu yra vertinama efektyvumo koncepcija ir įmonių veiklos vertinimo metodų samprata ir reikšmė, pateikiama įmonių veiklos vertinimo modelių apžvalga bei analizuojama jų nauda ir įtaka įmonės konkurencingumui. Metodologinėje šio darbo dalyje yra pateikiamas tyrimo problemos ir metodų pagrindimas bei aprašyta tyrimo eiga. Empirinėje darbo dalyje yra aprašoma UAB „Projektavimas“ veikla bei atliekama šios įmonės situacijos analizė ištiriant išorės ir vidaus aplinkos veiksnius bei įmonės stiprybes, silpnybes bei galimybes, grėsmes. Taip pat empirinėje yra atliekama giluminio interviu su UAB „Projektavimas“ vadovu ir kiekybinio šios įmonės verslo klientų poreikių ir jų tenkinimo tyrimo duomenų analizė. Tai pat yra aprašomas subalansuotų rodiklių sistemos diegimas UAB „Projektavimas“ bei analizuojama įdiegtos sistemos nauda. / Master's thesis analyzes theoretical aspects of the efficiency concept and business performance evaluation methods. Also there is analysis of business performance evaluation models, their benefits for company’s performance and impact on the company's competitiveness. Methodological part of this study holds the justification of the research problem and methods. Also in this part is described in the course of this master‘s thesis research. In thesis empirical part included a brief description of Ltd “Projektavimas” activity, gap analysis that investigates internal and external environmental factors of the company's activity. There is also included SWOT analysis, empirical in-depth interview with Ltd “Projektavimas” director data analysis and surveys of business customer needs data analysis. Also in this part of the work were described the installation of Balanced Scorecard system in Ltd “Projektavimas” and analyzed the benefits of this system.

Abstract Facilities management (FM) has been identified as a significant contributor to the overall economy of Australia. Its focus is not only the maintenance of property but also the operation of business. Measuring and improving performance in the FM of buildings is becoming important for organisations to create stakeholder satisfaction. Among various FM performance indicators and measurement approaches, choosing the right ones is always difficult. Besides, FM lacks a commonly-agreed or generally-accepted definition of what it entails and a theory of what it does. Its unclear scope and activities are a clear gap in the current state of knowledge. The recognition of the interrelatedness of these aspects is important and leads to the research question for the current project, namely: How can performance be measured and improved in the FM of buildings to satisfy different stakeholders? The project’s aim is to answer this research question by broadening the traditional scope of FM to acknowledge the situation of various relevant stakeholders (people); by offering a new demand-side approach (process) to measure performance; and demonstrating ways to use that means to improve the FM of the built environment (space). Acknowledging the importance of independent research skills and the ability to relate a specific topic to a broad framework of knowledge, this project contributes specific knowledge about the FM industry. A new approach (a virtuous cycle of integrated FM) is developed not only to link the input of facilities and services with the output of business operations, but also to allow multiple stakeholders to participate in decision-making. As demonstrated by the theoretical outcomes, customers are central among other stakeholders to business operations and they have patently different views and management outlooks on FM from the supply-side parties, namely, owners, managers and some tenants. Thus, a balanced approach for all stakeholders in an organisation is required to minimise the effect of asymmetric, imperfect and incomplete information. In addition to “best practice” reckoning which has been widely applied in organisations for years, this research recommends a “best match” approach. The answer to the research question emerges in the form of a performance flowchart with a list of operational tasks, which act as guidelines to acknowledge the situation of various relevant stakeholders, measure performance, and demonstrate ways to improve the FM of the built environment. Importantly, the research is not only directed at grounded theory-building; it acts as a pioneering pilot study to stimulate discussion among professionals and specialists, contribute to the current FM field and provide a basis for future research.

Doctor of Philosophy (PhD) / After two decades of public management reform, the ‘new accountability’ of performance measurement is a routine feature in the relationships between Australian government agencies and the non-profit organisations they fund to provide child and family services. While performance measurement offers to resolve tensions about how governments manage the quality and productivity of contracted services, the indicators they commonly adopt raise well-documented practical, political and epistemological challenges in social services. Left unresolved, these challenges risk biasing representations of service performance, by emphasising the most tangible dimensions of service activities (such as measures of client throughput) over relationship building and care. Capturing only part of service activity compromises the usefulness of performance data for managing quality and outcomes, and denies policy makers critical information about the value and meaning of care in users’ lives. This thesis identifies and critically explores one set of challenges for performance measurement: the role of service users. Uniquely, I explore how user involvement in social service evaluation can make visible how these services enhance the quality of family and personal life. Using a case study of family support services in New South Wales, the research makes a series of empirical and theoretical contributions to problems of user involvement in social service evaluation. Firstly, the research examines the performance indicators currently used by government to monitor the efficiency and effectiveness of family support services in NSW. This shows that performance indicators in family support capture output more thoroughly than outcome, and confirms the minimal role that service users play in assessing service quality and outcomes. But while service users are largely excluded from participation in performance measurement, theoretical perspectives as diverse as managerialism and feminism treat service users as well placed to capture and report otherwise elusive information about care quality and outcomes. Further, participation in evaluation facilitates the exercise of users’ rights to self-expression and self-determination in the social service delivery and policy process. After identifying the widespread exclusion of service users’ perspectives from performance measurement in NSW family support, the thesis makes its more substantial contribution, in documenting findings from a detailed study involving adult family support service users (parents) and their workers (the ‘Burnside Study’). This qualitative study was conducted in four socio-economically disadvantaged service delivery sites located around New South Wales. Using focus group, interview and observational methods and a modified grounded theory approach, the study contributes exploratory evidence of what these service users think of, and how they think about service quality, outcomes, and evaluation in family support. The parents’ accounts of using family support capture their unfulfilled social ideals and the broader visions of the justice they hoped these social services would help them achieve. Their criteria for measuring service outcomes and service quality, and their views on evaluation methods embody core themes that social theorists have struggled to analyse, about the purpose of social services and the nature of ‘a good life’. The theoretical framework I develop highlights the role of family support in the context of service users’ struggles for social justice, and in particular, their struggles for self-realisation, recognition and respect (Honneth, 1995). The research extends theories of recognition beyond publicly articulated social movements to those struggles in social life and social politics that exist in what Axel Honneth terms the ‘shadows’ of the political-public sphere (2003a: 122). After establishing a conceptual framework that facilitates deeper interpretation of users’ perspectives, I present the findings in three categories: users’ perspectives on service outcomes; users’ perspectives on service quality; and users’ perspectives on evaluation methods. The findings show how service users define ‘service outcomes’ in the context of their struggles for recognition and respect, highlighting the contribution welfare services and welfare professionals make beyond the managerial ‘Three E’s’ of economy, efficiency, and effectiveness. Further, the findings confirm the importance of ‘helping relationships’ to the quality of service delivery in family support, despite the invisibility of service relationships in existing performance indicators. The complexity of worker-client bonds highlights the difficulty of evaluating social services using simple numerical counts of client or service episodes, and plays into broader debates about strategies for revaluing care work, and the role of care recipients. Finally, the findings show the role performance measurement processes and methods might play in facilitating users’ struggles for recognition. Users identified a role for evaluation in making visible the contribution of family support in pursuing their social justice goals, and saw evaluation as an opportunity in itself to facilitate recognition and respect. Overall, the thesis offers concrete evidence about how family support service users experience and define service quality and outcomes, and how they see their own role in evaluating the services they use. The research shows how users’ perspectives both contest and confirm the ‘new accountability’ of performance measurement, pointing to new directions, and further challenges, for conceptualising – and evaluating – social services.