Der steigende Effizienzdruck in der Automobilindustrie führt zu der Notwendigkeit bereits in der frühen Planungsphase umfassende Aussagen in Bezug auf die Leistungsfähigkeit des entworfenen Systems zu machen. In der vorliegenden Arbeit wird für den Fertigungsbereich Karosseriebau ein Kennzahlensystem entwickelt, das eine fundierte Entscheidungsbasis für das Management bietet und den Fertigungsplaner mit detaillierten Informationen zur Erkennung von Schwachstellen versorgt. Zur Beherrschung des komplexen Gesamtsystems wird zunächst ein hierarchisches Prozessmodell erarbeitet, anhand dessen die wesentlichen Erfolgsfaktoren des Karosseriebaus identifiziert und parametriert werden. Die Kennzahlen werden definiert und entsprechend ihrer Ursache-Wirkungs-Beziehungen in einem durchgängigen, modularen Kennzahlensystem angeordnet. Zur Sicherung der Praxistauglichkeit werden bei der Entwicklung des Kennzahlensystems der Kennzahlenbedarf und die Kennzahlenverfügbarkeit über den Projektverlauf berücksichtigt. Die Berechnung und Komprimierung der Kennzahlen sowie die Visualisierung der Leistungsentwicklung werden in die Digitale Fabrik integriert und so der manuelle Pflegeaufwand reduziert. Der Nutzen des Kennzahlensystems in der Unternehmerischen Praxis wird anhand von Beispielen verdeutlicht und nachgewiesen.

<p>Background: Performance measurement as a management control tool has received considerable academic attention. As the number of inter-organisational relationships, such as customer-supplier relationships, increases, there is a new scope for performance measurement as a management control tool. In order for a company to assess the effectiveness of its supplier relationships it has to define, measure and evaluate variables that are critical for the success of the relationship. The role of management control, and thereby of performance measurement, has increasingly been discussed in theory. However, empirical research in this area is still somewhat limited. </p><p>Purpose: The purpose of the thesis is to analyse how performance measurement in inter-organisational relationships should be designed in order to be effective. </p><p>Results: Theory which is applicable on performance measurement as a control tool in general also appears to be applicable on performance measurement as a control tool in inter-organisational relationships. Exactly which requirements performance measurement should meet, in order to be effective, is difficult to establish since they often imply a trade-off between different factors. In order to be effective, performance measurement partly needs to be adjusted to the situation, which adds yet a dimension to, and difficulty of, performance measurement in inter-organisational relationships.</p>

<p>What you do not measure you cannot control and what you do not control you cannot improve, implies that measurement is a pre-requisite for improvements. Especially for Small and Medium Sized Enterprises (SME) an implementation of a Performance Measurement System is mostly critical in terms of the fact that SMEs often is restricted of limited resources, lack of strategic thinking, lack of formal planning, as well as a reactive mentality. A model to prepare and secure an implementation of a performance measurement system at SMEs, has been developed, tested and validated through a single case study at a small enterprise, that is a well-renowned refiner of castings. The model is constituted by phases and steps supporting the advantages as well as over bridges the most common disadvantages for SMEs. The significant advantages on behalf of SMEs; loose structure, informal operating practices and lack of bureaucracy are reinforced by integrating the project and especially the output such as specification of requirements, new routines, improvement groups and forums within the organisation and in turn over bridge the disadvantages of limited resources and lack of formal planning. Identification and prioritisation of strategic objectives is the first step and creates a foundation of a continuous strategic thinking, which often SMEs are lacking, and in turn navigate the company in the right direction in order to maximise the utilisation of resources and consequently increase the profitability.</p> / <p>Vad som inte mäts kan inte kontrolleras och vad som inte kontrolleras kan inte förbättras, indikerar att mätning är en förutsättning för att åstadkomma förbättringar. Implementation av ett driftsuppföljningssystem är särskilt kritiskt på ett små och medelstora företag (SMEs) då dessa ofta är hindrade av begränsade resurser, bristfälligt strategiskt tänkande, otillräcklig formell planering, men även av en reaktiv mentalitet. En modell för att förbereda och säkra en implementation av ett driftsuppföljningssystem har utvecklats, testats och validerats genom en enskild fallstudie på ett mindre företag som bearbetar gjutgods. Modellen består av faser och steg som stödjer fördelarna med SMEs, men samtidigt överbrygger de vanligaste negativa kännetecken för SMEs. Fördelarna; lös struktur, informella operativa aktiviteter och brist på byråkrati är förstärkta genom att integrera projektet och speciellt resultaten såsom kravspecifikation, nya rutiner, förbättringsgrupper och forums i organisationen and därmed även överbrygga nackdelarna såsom begränsade resurser och bristfällig formell planering. Identifikation och prioritering av de strategiska målen är det första steget i modell för att skapa en grund för ett ständigt strategiskt tänkande, som ofta är bristfälligt på SMEs, och till följd därav styra företaget i rätt riktning och därmed maximera utnyttjandet av befintliga resurser och följaktligen öka lönsamheten.</p>

Universiẗat, Diss.--St. Gallen, 2007. / Text in dt. Sprache. - Zsfassung in engl. und dt. Sprache.

Kath. Universiẗat, Diss--Eichstätt-Ingolstadt, 2006. / Literaturverz. S. 255 - 266.

Bakgrund: Prestationsmätning syftar till att implementera ett företags strategi. För att lyckas med det krävs tillgång till relevant information för att ta rätt beslut. Nya alternativa organisationsformer som shared service centres har lett till en ökad efterfrågan på ny anpassad ekonomistyrning. En förfrågan om att utvärdera P2P-processens prestationsmätningssystem på IKEA AB, Finance Services ledde till utvärderingsstudien. Syfte: Syftet med utvärderingsstudien är att utveckla en modell med dimensioner, för att analysera prestationsmätningssystem på shared service centres. Analysmodellen kommer appliceras på P2P-processen inom IKEA AB, Finance Services. Om brister identifieras finns avsikten att föreslå hur de bör åtgärdas. Metod: Undersökningsdesignen för studien är en utvärderingsstudie. Empiriskt material har hämtats in genom semistrukturerade intervjuer. Slutsats: Avsaknaden av mål leder till otydlighet gentemot intressenter. Samtidigt görs en generalisering där samtliga mått benämns som KPIs för att förenkla styrningen. Det påverkar verksamheten eftersom det saknas riktlinjer för hur prestationer bedöms och om de ligger på en rimlig nivå. En tydligare uppdelning av prestationsmåtten skulle leda till en bättre styrning av verksamheten och lägga mer fokus på att nå övergripande mål. / Background: The purpose of a performance measurement system is to implement a business strategy. In order to successfully implement this will the resources of relevant information be required. New options of organization structures creates an increasing demand of suitable financial control systems. A request to evaluate the performance measurement system on the P2P-process on IKEA AB, Finance Services made this evaluation study possible. Purpose: The purpose with this evaluation study is to develop a model with dimensions, used for an analysis of performance measurement systems on shared service centres. The model will be used to evaluate the P2P-process on IKEA AB, Finance Services. If deficits are detected we intend to suggest solutions for these problems. Method: The method used in this study is an evaluation study. The empirical data was gathered through semi-structured interviews. Conclusion: The absence of concrete goals creates vagueness to stakeholders. In addition, all the performance measures is named KPIs to make the financial control easier for employees. This affects the business because it lacks to provide guidance regarding how to assess performances and whether the performances seems to be at reasonable levels. A transparent distinction between the performance measures would create a better operations management and focus more on achieving strategic goals.

Semi-autonomous revenue authorities (ARAs) have been established all over the world as a distinctive institutional model outside the traditional public service aimed at enhancing tax administration, and thereby raising tax revenues. In order to boost the robustness of their operations, substantial expenditures have gone towards modernising ARAs. Expenditures have been guided by medium-term corporate-wide plans, and the results monitored, assessed and reported using performance measures. Performance measurement has proved challenging for ARAs to implement and sustain in practice. Some of the challenges evolve around weak capacity, implementation costs, issues to do with quantification, competing demands from a wide range of constituents, the inappropriate selection of measures and a bias towards performance measures that focus on finances. As a means for enhancing performance measurement, there are practices, lessons and theoretical perspectives that can be discerned from the broadspectrum of literature on performance measurement in the public sector and ARAs from around the world. This thesis explores how performance measurement in African ARAs can be more strategic, efficient and effective by ascertaining which key factors shape its adoption. The research focuses on the in depth study of three ARAs in Sub Saharan Africa, involving a combination of structured interviews with internal and external stakeholders, the administration of a survey instrument and review of ARA documents. The final chapters of the thesis deploy fuzzy set logic techniques to identify and test the significance of various causal conditions in the adoption of performance measurement in ARAs, as a plausible answer to the research question.

Varje år drabbas 4000 personer av malignt melanom i Sverige. Prognosen är god vid tidig upptäckt. Ändå dör ca 20 % av de som drabbas. Ett förbättringsarbete initierades för att utveckla vårdprocesser för dessa patienter. Denna studie har syftat till att utveckla kunskaper om situationsbaserade erfarenheter av vad processen i förbättringsarbetet har inneburit i relation till sjuksköterskors, läkares och medicinska sekreterares egna insatser för projektmålen och en personcentrerad vård. För studien av förbättringsarbetet har Critical Incident Technique (CIT) används som metod. 84 situationer samlades in från projektdeltagare genom korta återkommande intervjuer under projekttiden. Resultatet visar att deltagarna befinner sig i situationer av ambassadörskap, självrannsakan och fristad. Situationer av ambassadörskap är viktiga för projektets riktning framåt men dessa situationer är inte oberoende av situationer av självrannsakan och situationer av ”fristad”. Det är snarare relationen dem emellan som har en viktig dynamisk kraft. Slutsatsen i studien av förbättringsarbetet är att när deltagare i ett förbättringsarbete får möjlighet att ändra på logistik och struktur som bygger på ”stuprörstänk”, professionsorientering och funktion så får det positiva konsekvenser för ett personcentrerat arbetssätt, i arbete med patienter och i arbete med projekt. / Every year 4,000 persons are diagnosed with malignant melanoma in Sweden. The prognosis is good if it is detected early. Nevertheless, about 20% of those who are diagnosed die of the disease. An improvement project was initiated for developing care processes for these patients at a local clinic in central Sweden. This study aimed to describe the knowledge derived from participants in the project regarding their own situated efforts to achieve a person-centered care for these patients. Critical Incident Technique was used as a method. 84 incidents were gathered from the participants through recurrent interviews during the project process. The results show that participants find themselves in situations of being ambassadors for the project where everything flows forward in the project, being in situations of self-examination and doubt about own achievements in the project and finally being in situations of sanctuary as a temporary moral refuge and stress release concerning the project. Situations of ambassadorship are important for the project's direction forward toward the project goal but these situations are not independent of situations of self-examination and situations of sanctuary. The relation between these situations has an important dynamic force that need to be further explored.

The intention of the programme was to evaluate Product Development (PD) strategies within the automotive industry and to identify areas in which improvements could be made in PD project performance that would also provide a business opportunity for the author's employer RLE International (RLE). The research is principally concerned with the automotive industry but also has broader applications within similar industries. The research was undertaken via three projects. Project 1 involved a study of the structure, drivers and trends within the automotive industry. The aim was to assess the implications for PD in the automotive industry and identify significant issues where opportunities for improvement existed. The outcome was a portrayal of an industry under extreme competitive pressure and waiting for something to change but without a clear future state. What was apparent was that the competitive pressures, and thus the need to deliver more products without significantly increased resources, were not going to abate in the near future. PD has to 'deliver more with less' but a definition of success and its associated measures in terms of the PD process is difficult to frame. Therefore, the aim of project 2 focused on performance measurement of the PD process by assessing four internationally diverse development projects carried out by the author's employer with four discrete customers. The projects were all different in their content and were carried out in different countries, i.e. USA, Germany, India and Sweden. Whilst customer specific and cultural aspects of the projects differed, the significant issue identified via the research was common across all the projects. Traditional Key Performance Indicators (KPIs) of cost, time and scope were used but failed to predict issues in project delivery. The key finding was that if project information did not flow as originally planned then resources were wasted resulting in time and cost over-runs. Project 3 researched alternative solutions to the issue of monitoring information flow and proposes a specific method of indicating the likelihood of success in a project by identifying new PD measurement techniques to be used within the automotive PD process. This new measurement criterion of information flow provides a predictive tool that significantly enhances the project control process. The predictive method of information flow tracking developed is new to the automotive PD profession. It was trialled on an existing project and was shown to identify specific issues with the Work-in-Progress (WIP) not found by traditional project management methods. The resulting indication of issues enabled the organisation's management to have a substantially different insight and understanding of project performance at a given point in time and therefore enabled immediate changes in resource allocation to improve project performance. The implementation of these changes as a result of the adoption of information flow monitoring resulted in significantly improved project KPI performance. The contribution of this new PD management method has the potential to significantly impact the competitiveness of any company involved in the design and development process. Its benefits include improved understanding of project performance indicators, powerful predictive attributes resulting in better utilisation of company resources and reductions in both project costs and lead times.

Kiekviena valstybės institucija atlieka tam tikrą veiklą, vykdydama jai pavestas funkcijas. Visuose institucijos veiklos etapuose galima išskirti rezultatus, kuriuos galima įvertinti (pamatuoti) bei už juos atsiskaityti. Nors ir sunku pasverti kai kuriuos institucijos rezultatus, tačiau vis aiškiau matyti, jog, norint garantuoti institucijos veiklos rezultatyvumą, vertinimas yra neišvengiamas. Tačiau nors visais laikais buvo vertinami ir analizuojami institucijų sprendimai, projektų, programų rezultatai, bet iki šiol veiklos pamatavimo metodai išplėtoti gana silpnai. Todėl mokslinio tiriamojo darbo tema „Veiklos pamatavimo metodų taikymas Kauno ir Klaipėdos miestų savivaldybėse“ yra itin aktuali, nes veiklos vertinimas parodo, kaip organizacija veikia. Jeigu mes nevertinsime veiklos, mes negalėsime nustatyti, kaip organizacija veikia, ir negalėsime jos valdyti bei pagerinti jos veiklos. Siekdami išnagrinėti temą „Veiklos pamatavimo metodų taikymas Kauno ir Klaipėdos miestų savivaldybėse“ iškėlėme darbo tikslą – atskleisti veiklos pamatavimo esmę ir nustatyti veiklos pamatavimo metodus, taikomus konkrečioje institucijoje. O norint pasiekti šį darbo tikslą reikia įgyvendinti ir tokius darbo uždavinius: • Išsiaiškinti, kokia yra veiklos pamatavimo esmė. • Atskleisti geriausios praktikos siekimo metodo reikšmę, gerinant veiklos kokybę. • Nustatyti, kokie veiklos pamatavimo metodai taikomi konkrečioje institucijoje. Tam, kad būtų įgyvendintas mokslinio tiriamojo darbo tikslas... [toliau žr. visą tekstą] / Everyone state institution does particular performance, in order it would implement it’s functions. There is possible to separate results in all phases of institution performance, which possible to measure and is possible to account for it. Though is hard to measure several results of institution, but if you want to guarantee the efficiency of institution performance, measurement is unavoidable. Though the solutions of institutions, the results of projects and programmes always were measured and analyzed, but still performance measurement methods are developed rather low. So theme of the study „Performance Measurement Methods Use in Local Authorities of Kaunas and Klaipeda“ is very actually, because performance measurement show us, how organization is working. If we do not measure performance, we can not identify, how organization works, and we can not control it and improve it performance. With a view to examine theme „Performance Measurement Methods in Local Authorities of Kaunas and Klaipeda“ we defined the main idea of the study – to detect the point of performance measurement and to identify performance measurement methods, which are used in concrete institution. In order to realize this idea of the study, it is necessary these goals: • To explore, what is the point of performance measurement. • To detect meaning of benchmarking, in order to improve the quality of performance. • To define, what performance measurement methods are applied in concrete institution. In... [to full text]