GlobalEye is an aircraft by Saab that provides surveillance of air, sea, and land. In order to train on the system present in this aircraft a Mission Training System, MTS, is used. The MTS consists of the Command and Control, C2, system that is present in the aircraft as well as a scenario simulator. This master thesis is focused on evaluating the performance of the distributed real-time system that is the MTS in terms CPU and memory usage of its Java processes. These Java processes are divided across four servers and two types of workstations.  Two sorts of tests were conducted; workload model testing and user scenario testing. Both tests were conducted multiple times with different amount of workload. The workload was defined as a number of air and sea targets added to the scenario simulator. The data was collected by running bash scripts on each machine that saved the CPU and memory output from the Linux top command. Java VisualVM was used to examine a selection of processes further. In Java VisualVM the heap size, garbage collector pauses, and CPU time of the methods were the main focus of interest. The result from the workload model testing showed that a large majority of the processes handled an increased workload in terms of memory usage well. When it comes to the CPU usage four processes with significantly increasing CPU values were examined further in Java VisualVM. These processes were MMI processes and processes involved in data transfer. No problems were noted regarding the garbage collection and heap sizes. The longest pause, across all processes, caused by garbage collection was 29.7ms. The methods with highest amount of CPU self time were also identified for the processes. One observation was that a method related to map rendering, for the MMI processes, showed decreases in CPU time as the workload increased. The result from the user scenario testing showed that the MMI of the scenario simulator suffers delays dependant on the number of targets present in the scenario. The Java process of the MMI did increase its CPU usage significantly as the targets increased. In Java VisualVM it was observed that the garbage collector for the scenario simulator MMI process was more extensive during these tests, with the longest pause being 104ms. Lastly when it comes to the CPU self time of the methods within the MMI process, one error related method was identified.

The costs of information technology (IT) in large multinational companies (MNCs) often constitute a significant portion of the company’s total yearly turnover. IT departments are on one hand expected to return value to business, but are on the other hand often prone to cost reductions. Thus, it is not unusual that IT management chooses to focus on cost cutting rather than cost control in order to meet the company’s financial targets. Understanding cost drivers in IT is not always evident, making it difficult for managers to know what performance indicators that should be tracked. This study addresses the issue of cost control and performance measurement in IT departments, in the form of a case study carried out at the IT department of a large Swedish MNC in the telecommunications industry. The case company is divided into two parts: Enterprise and Engineering, where Enterprise provides the organization with IT in form of printers, personal computers, applications, IT support and communication services through network infrastructure and voice. Engineering provides research and development units with software development infrastructure and testing environments for products. The testing environments comprise of both software testing through simulations and hardware testing in physical labs. By carrying out interviews with managers and key people responsible for large budget items, 130 cost drivers were identified. After reducing recurring cost drivers and merging similar ones, the cost drivers were filtered according to quantifyability. In a second step, performance indicators were developed using the SMART model and then scored with respect to cost impact and ease of implementation. This resulted in a recommendation of 49 performance indicators to be tracked across the entire IT department. A sample of recommended performance indicators is total cost of wages / number of employees, number of virtualized servers / total number of servers and amount of video related traffic / total capacity of bandwidth. The ambition of this study is to provide a holistic way of controlling cost drivers through prioritized performance indicators. Even though this case is specific to an IT department, the approach in this research may well be applied in other departments and industries. / Kostnaderna för informationsteknologi (IT) i stora multinationella företag utgör ofta en betydande del av företagets totala årliga omsättning. Samtidigt som IT-organisationer förväntas leverera värde till företaget, utsätts de även för kostnadsnedskärningar. Därför är det inte ovanligt att IT-ledningen väljer att fokusera på kostnadsbesparingar, snarare än kostnadskontroll, för att nå bolagets finansiella mål. Det är inte alltid enkelt att förstå vad som driver kostnader i en IT-organisation, vilket försvårar besluten om vilka nyckeltal som IT-ledningen bör styra efter. Denna studie tar upp frågan om kostnadskontroll och prestationsmätning i IT-organisationer i form av en fallstudie, som genomförts på IT-avdelningen på ett stort svenskt multinationellt bolag i telekommunikationsbranschen. Organisationen kan delas in i Enterprise och Engineering, där Enterprise tillhandahåller IT i form av skrivare, persondatorer, applikationer, IT support och kommunikationstjänster genom nätinfrastruktur och taltjänster. Engineering tillhandahåller infrastruktur för mjukvaruutveckling och en miljö för testning av produkter för forsknings- och utvecklingsenheter. Testmiljön består av både mjukvarutestning i form av simuleringar samt tester av hårdvara i fysiska laboratorier. Med utgångspunkt i intervjuer med chefer och andra nyckelpersoner ansvariga för stora budgetposter, identifierades 130 kostnadsdrivare inom IT-avdelningen. Efter reduktion av återkommande kostnadsdrivare och sammanslagning av liknande drivare, filtrerades kostnadsdrivarna med aveseende på kvantifierbarhet. Kostnadsdrivare som var kvantifierbara översattes sedan till nyckeltal med hjälp av SMART-modellen. I efterföljande steg  poängsattes nyckeltalen med avseende på kostnadseffekt och möjligheten för implementering. Detta resulterade i en rekommendation av 49 nyckeltal för effektiv kostnadskontroll i hela organisationen. Ett urval av rekommenderade nyckeltal är totala lönekostnaden / antal anställda, antal virtualiserade servrar / totala antalet servrar samt mängden videorelaterad datatrafik / totala bandbreddskapaciteten. Ambitionen med denna studie är att på ett ett holistiskt sätt kontrollera kostnadsdrivare, genom prioritering av nyckeltal. Även om denna fallstudie specifikt riktar sig mot IT-avdelningar, anser författarna att tillvägagångssättet även kan tillämpas på andra avdelningar och branscher.

Purpose: The purpose of this paper is to offer small to medium-sized organizations (SMOs) with global business aspirations an innovative approach to performance measurement and management. Design/methodology/approach: The first phase of this research is based on a literature review. The second phase capitalizes on the literature review to offer a conceptual framework aimed at improving the performance measurement approach utilized by SMOs. The advocated approach stresses performance measurement, benchmarking, and effective implementation. Findings: The conceptual approach offered in this study represents the main outcome of this applied research. The advocated approach integrates several frameworks in an effort to address practical concerns related to performance measurement, management, and improvement. Research limitations/implications: The research offered in this study has practical and theoretical implications. The proposed approach offered by this study should be refined and validated through future research. Practical implications: The approach presented in this study offers practicing managers a systematic and practical approach to performance measurement, management, and improvement. Originality/value: The approach offered in this study capitalizes on several methodologies and tools to offer managers a benchmarking-based performance management approach suitable for SMOs with global operational aspirations.

Background and research issue: The financial result in a non-profit organization is of secondary importance when the organization is missing a purpose to make profit. Instead, the organization’s work to accomplish its mission is of greater importance for the stakeholders. The annual report is a significant document for the organization in strengthening the accountability to its stakeholders. Previous research in the non-profit field argues that the non-profit sector meets difficulties in being accountable to a range of stakeholders and in measuring the organizations performance in terms of output and outcome. Furthermore, previous literature in the non-profit field have focused on understanding the performance measurement practices of non-profits. Less explored is how non-profits use performance measures and if the measures give any essential value. Purpose: The purpose of the essay is to generate detailed knowledge about and compare how Swedish non-profit organizations report their performance in the annual report to strengthen the accountability to their stakeholders. Method: The study is based on a qualitative method. Through a multiple comparative case study, primary data were used based on semi-structured interviews with six non-profit organizations and secondary data based on the organizations’ annual reports. Empiricism: The empirical evidence shows that four performance perspectives were reported by the majority of the associations, which was as follows: input, output, capacity and inter-organizational networks. Result: The results of the study show that the majority of the organizations report the more traditional measures input and output in their annual report. There is therefore a clear connection between the performance measures that the organizations report and the accountability that the study has identified, a functional accountability. The results of the study also show that there is still a challenge in reporting performance regarding outcome and public value. Accordingly, the results highlight difficulties for non- profit associations to design tools to measure these two perspectives that are connected to a social accountability towards stakeholders. / Bakgrund och problemformulering: Ideella föreningar kanliksom vinstdrivande företag vara bokföringsskyldiga och omfattas av olika regelverk för hur den löpande bokföringen ska avslutas. Då dessa föreningar saknar ett vinstsyfte blir det finansiella resultatet mindre intressant. Ett resultat kopplat till hur föreningen verkar för sitt ändamål blir istället av vikt för organisationens intressenter. Genom att organisationer mäter och rapporterar om sin prestation legitimerar de sin verksamhet och stärker redovisningsansvaret gentemot sina intressenter. Tidigare forskare menar att den ideella sektorn möter svårigheter i att stärka redovisningsansvaret gentemot flera intressenter och i att mäta faktisk prestation i form av resultat och effekter. Prestationsmätning har dominerats av normativa argument för vad organisationer bör inkludera i sin mätning av prestation, vad för mått de ideella organisationerna faktiskt använder och huruvida måtten tillför någon nytta är mindre studerat. Syfte: Uppsatsens syfte är att generera detaljerad kunskap om och jämföra hur ideellaföreningar redovisar sin prestation i årsredovisningen för att stärka redovisningsansvaret till sina intressenter. Metod: Studienär baserad påen kvalitativ metod. Genom enkomparativflerfallsstudieanvändes dels primärdata i form av semistrukturerade intervjuer med sex ideella föreningar, och sekundärdata i form av föreningarnas årsredovisningar. Empiri: Studiens empiri visar på att fyra prestationsperspektiv redovisades av majoriteten av föreningarna, vilket var följande: insatser, verksamheten som skapats av insatserna organisationen fått, kapacitet samt nätverk. Resultat: Studiens resultat påvisar att majoriteten av organisationerna redovisar de mer traditionella måtten insatser och verksamheten som skapats av insatserna i sin årsredovisning.Det förekommer därför en tydlig koppling mellan prestationsmåtten som organisationerna redovisar och det redovisningsansvar som studien identifierat, funktionellt redovisningsansvar. Studiens resultat påvisar även att det kvarstår en utmaning i att redovisa prestation gällande resultatet av aktiviteterna samt åstadkommande av samhällsnytta. Därmed belyser resultatet svårigheter för ideella föreningar att utforma verktyg för att mäta dessa två perspektiv somär kopplade till ett socialt ansvar gentemot intressenterna.

No description available.

Dieser Bericht ist einzuordnen in das zweite Projektjahr des laufenden Forschungsprojektes EPM-KOMPAS und die bisherigen Dokumentationen über dessen Projektfortschritte. Gerade die intensive Kooperation und die Diskussionen mit den Projektunternehmen erbrachten konstruktive und anwendungsorientierte Kritik und Anforderungen an das EPM-Instrument. Daraus resultieren eine Reihe von Modifizierungen, die in Form von Prototypen in der Praxis Abgleich finden und dargestellt werden. Jedoch ist die Entwicklung des Prototypen und seine Weiterentwicklung kontinuierlich von den Impulsen aus der Praxisarbeit beeinflusst und in einem ständigen Prozess. Der akutelle Forschungs- und Projektstand soll daher skizziert werden.

Bakgrund: Prestationsmätning syftar till att styra organisationen i en riktning som ligger i linje med företagets övergripande mål och strategi. Det är ett styrmedel som initialt designades för industrisektorn, vilket resulterat i att frågor ställts huruvida mätningen kan appliceras på tjänsteverksamheter. Revisionsbranschen är en form av professionell tjänsteverksamhet, där många immateriella faktorer involveras i arbetet. Syfte: Syftet med denna studie är att undersöka och beskriva hur prestationsmätningen är utformad inom revisionsbranschen, ur revisorns perspektiv. Ytterligare fördjupning inom produktivitet kommer att genomföras, för att se hur revisionsbyråer arbetar med mätning kring detta. Metod: Denna studie har utgått från en kvalitativ metod med abduktiv ansats. Semistrukturerade intervjuer har genomförts med auktoriserade revisorer. Detta med syftet att få svar på våra frågeställningar samt få en djupare förståelse för prestationsmätning inom revisionsbranschen. Slutsats: Vi kan konstatera att fokus gällande prestationsmätningens utformning inom revisionsbranschen ligger på icke-finansiella mått på operativ nivå och att finansiella mått utgör en större del högre upp i organisationen. Att utvärdera och motivera är två framträdande anledningar till att mäta prestation. Vidare är debiteringsgrad ett frekvent använt mått för att mäta produktivitet. / Background: Performance measurement aims to steer the organization in a direction that is in line with the company’s overall goals and strategy. It is a control tool that was initially designed for the industrial sector, which resulted in questions being asked as to whether the measurement can be applied to the service sector. The auditing industry is a form of professional service business, where the work consists of many intangible factors. Purpose: The purpose of this study is to investigate and describe how performance measurement is designed within the auditing industry, from the auditor’s perspective. Further deepening in efficiency will be carried out, to see how audit firms work with measurement around this. Method: This study is based on a qualitative method with an abductive approach. Semi-structured interviews have been conducted with certified auditors. This with the aim of getting answers to our questions and gaining a deeper understanding of performance measurement in the auditing industry. Conclusions: We can conclude that the focus regarding the design of performance measurement in the auditing industry is on non-financial measures at the operational level and that more focus is on financial measures higher up in the organization. Evaluating and motivating are two prominent reasons for measuring performance. Furthermore, utilization rate is a frequently used metric to measure productivity.

No description available.

The aim of this study is to examine the predictors of effective performance measurement in the context of Turkish municipalities. In the study, mainly the theoretical guidance of context-design-performance model has been utilized to examine the contextual and design factors which have influenced the effective use of performance measurement systems in Turkish municipalities. The following research questions were examined in this study: To what extent do Turkish municipalities implement performance measurement systems effectively?, What are the predictors of effective performance measurement in Turkish municipalities?, and whether or to what extent do quality of performance measures, technical capacity of the municipality for performance measurement, organizational support, and external support for the use of performance measurement have influence on the effectiveness level of performance measurement systems in Turkish municipalities? In the study, the data were collected from Turkish municipalities by a self-administered online survey and were analyzed by using the structural equation modeling (SEM). It is hypothesized in the study that external support and organizational support for the use performance measurement, and technical capacity for the performance measurement are associated with quality of performance measures and effectiveness of performance measurement systems in general. The results of the study supported the hypotheses of the study regarding the relationships among organizational support, technical capacity, quality of performance measures, and effectiveness of performance measurement. Although the results confirmed that external support has an indirect effect on effectiveness of performance measurement via technical capacity and quality of performance measures, the hypothesis regarding the direct effect of it on effectiveness of performance measurement was not supported. Moreover, the study found that support of employees and citizens for the use of performance measurement in Turkish municipalities are relatively low, the municipalities have deficiencies both in the quantity and the quality of staff that are responsible for performance measurement activities, and the level of employee involvement in the development of performance measures is low.

In order to fulfill stakeholder requirements whilst aspiring for long term competitiveness, industrial firms are aiming for increased incorporation of sustainability practices in their operations, set up by lean practices. At the same time, there is a potential inconsistency when working in accordance to lean practices whilst applying a sustainable approach, given e.g. the end-user focus of lean and post-consumption focus of sustainability (Machado et al., 2014). With performance measurement being the tool for evaluating the impact of sustainability practices, the purpose of this study is to increase the knowledge of performance measurement for incorporating sustainable practices in a lean production organization. With the intention of fulfilling the objective, the research is based on empirical evidence gained through a single case study of a leading product company in the industrial tools and equipment industry. The case study comprised multiple sources of data collection methods (e.g. interviews and observations), for identifying variables and conflicting interests among priorities, processes and people. It was found that the performance measurement structure does not support the incorporation of sustainable practices in operations in some of the dimensions studied due to i) misalignment between organizational placement of the measure and the power of the resources, ii) supplier feedback neglecting and iii) limited maturity level regarding the differences between sustainability and lean practices. The contribution to research and practitioners accentuates that while there are differences between lean and sustainability practices in some performance dimensions, some of the differences have limited impact on the performance measurement level, but more on a performance management level given their strategic prominence. / I  syfte  att  uppfylla  intressenters  krav  och  uppnå  en  långsiktig  konkurrenskraft   eftersträvarindustriföretag att inkorporera hållbarhetsprinciper i sin operativa verksamhet. Den operativa verksamheten präglas i sin tur präglas av lean metoder. Det finns dock en inkonsekvens när man arbetar både i enlighet lean metoder och hållbarhetsprinciper. Exempelvis fokuserar lean metoder på slutanvändaren medan hållbarhetsprinciper också beaktar vad som händer efter konsumtionen av en produkt (Machado et al., 2014). Med prestationsmätning (performance measurement) som ett verktyg för att utvärdera effekterna av hållbarhetsprinciper, syftar denna studie till att öka kunskapen om prestationsmätning för att stödja inkorporeringen av hållbarhetsprinciper i en produktionsorganisation som arbetar enligt lean metoder. För att uppnå syftet, baserades denna studie på empiriska bevis från en fallstudie på ett ledande produktbolag som tillverkar industriverktyg. Fallstudien omfattade olika datainsamlingsmetoder som t.ex. intervjuer och observationer, för att identifiera variabler och motstridiga intressen bland prioriteringar, processer och människor. Studien visade att resultatmätningsstrukturen (performance measurement structure) inte stödjer inkorporeringen av hållbarhetsprinciper i den operativa verksamheten i ett antal olika dimensioner på grund av i) förskjutning mellan placering av mätetal (performance measure) och resurskontroll,ii) försummad återkoppling från leverantör och iii) begränsad insikt att det råder skillnaderna mellan hållbarhetsprinciper och lean metoder. Bidraget till forskning och utövare understryker att även om det råder skillnader mellan lean metoder och hållbarhetsprinciper i vissa prestationsaspekter, har några av dessa skillnader en begränsad inverkan på prestationsmätningen. Desto större är deras inverkan på performance management nivå, givet den strategiska betydelsen av skillnaderna.