Hospitais de ensino apresentam relevância social e econômica para o país, uma vez que são responsáveis pelo atendimento de alta complexidade e capacitação de recursos humanos, além de se caracterizarem pela complexidade de suas operações, com intensos fluxos de materiais, informações, profissionais e pacientes. Entretanto, eles atuam sob a pressão da escassez de recursos financeiros e a necessidade de redução dos custos totais das contas hospitalares. Neste contexto, a logística pode se destacar como função de relevância na agregação de valor para a organização e no serviço prestado aos pacientes, sendo que a utilização de indicadores de desempenho das atividades logísticas pode auxiliar os gestores no monitoramento dos processos, permitindo sua melhor coordenação. Porém, a falta de visão e estruturação da logística hospitalar e a ausência de práticas de avaliação e indicadores de desempenho das atividades logísticas junto aos modelos de gestão hospitalares e de estudos que abordem especificamente a avaliação das atividades logísticas no ambiente hospitalar representam problemas que devem ser considerados. Assim, o objetivo da presente pesquisa foi analisar a medição de desempenho das atividades logísticas de hospitais de ensino e propor recomendações de uso que suportem a operacionalização da logística no âmbito hospitalar. Para tanto, se utilizou uma abordagem qualitativa, de caráter exploratório, pautada nas estratégias de revisão de literatura e estudo de casos múltiplos em hospitais de ensino universitários do Estado de São Paulo. Como resultados, destaca-se a identificação das práticas de medição de desempenho deste grupo de hospitais e a proposição de indicadores de desempenho e de recomendações de uso para a operacionalização da logística no âmbito hospitalar. / Teaching hospitals have social and economic relevance to the country since they are responsible for high-complexity care and training of human resources. Besides they are characterized by the complexity of its operations, with intense flows of materials, information, professional and patient. Nevertheless, they act under the pressure of limited financial resources and the need to reduce their total costs. In this context, the logistics rises as a function of relevance in adding value to the organization and the service provided to the patients. Therefore, the use of performance indicators of logistics activities can support managers in monitoring processes enabling better coordination. However, the lack of vision and structure of hospital logistics, aligned to the lack of assessment practices and performance indicators in the management models plus the absence of studies that take these issues into account are problems to be addressed. Accordingly, this study aims to analyze the performance measurement of logistics activities in teaching hospitals and propose recommendations that support these activities. For this, it was used a qualitative and exploratory approach, based on literature review and multiple case study in university teaching hospitals of the State of São Paulo. As a result, it is highlighted the identification of some performance measurement practices, the proposal of performance indicators based on these practices and recommendations for improvements in the logistic activities in teaching hospitals.

Este trabalho procurou unir dois temas que, embora sejam muito relevantes, parecem trilhar caminhos independentes na administração: a avaliação de desempenho organizacional e as empresas brasileiras de desenvolvimento de software. Se, por um lado, a avaliação de desempenho organizacional pretende fornecer ferramentas e processos que auxiliem os gestores na condução de seus negócios, por outro lado, o desenvolvimento de software é tido como um setor que gera empregos de alta qualificação e que exporta um produto ou serviço com margens reais bem mais altas que aquelas registradas pela pauta tradicional de exportação. Nesse cenário, uma pesquisa de interesse é entender como é que as empresas brasileiras de desenvolvimento de software fazem avaliação de desempenho organizacional. Para cumprir com os objetivos deste trabalho exploratório, foi utilizada uma abordagem tanto qualitativa (dois estudos de caso) quanto quantitativa (16 respondentes de survey). Como resultados preliminares, há indicação de que existe um processo de amadurecimento da avaliação de desempenho das empresas de desenvolvimento de software e esse amadurecimento inclui a diminuição da importância atribuída ao curtíssimo prazo e o aumento da importância do médio e longo prazos. Estágios mais avançados desse amadurecimento devem incluir níveis cada vez maiores de sistematização das práticas de avaliação de desempenho e também devem privilegiar determinadas dimensões de avaliação. Em relação à percepção e à prática, também como resultados preliminares, percebe-se que as empresas não consideram importante preocuparem-se com as dimensões sociais e de meio-ambiente e não acreditam que eles gerem impactos positivos nos indicadores financeiros e, talvez, por esse motivo, as práticas são pouco maduras. Por fim, e talvez o resultado preliminar mais importante (até surpreendente), as empresas consideram que ter inovação e pessoas motivadas e desenvolvidas tecnicamente são as dimensões mais importantes e as que geram mais impactos positivos nos indicadores financeiros, mas elas não sabem ou não conseguem implementar indicadores para mensurá-las adequadamente. / This study has tried to bind two subjects of utmost importance but that seems to have independent pathways in Management: organizational performance measurement and Brazilian software development companies. On the one hand, organizational performance measurement intends to offer tools and processes so that managers can improve the way they run their businesses; on the other hand, the software development industry generates highly qualified jobs and exports goods and services with higher margins when compared to the Brazilian traditional export basket. As a result, a research of interest should ask how Brazilian software development companies are conducting organizational performance measurement. In order to comply with the goals of this exploratory study, both qualitative (two study cases) and quantitative (16 respondents of a survey) approaches were applied. Preliminary findings show that evidences lead to the existence of a performance measurement maturation process that software development companies undergo. According to this maturation process, companies shift their focus from the short term to the medium and long terms. More matured companies may experience a growing performance measurement systematization, even if it is non-declared at the beginning, and they should also privilege certain measurement perspectives. Regarding perception and practice, preliminary results show that companies do not perceive social and environmental perspectives as important, and they believe these perspectives do not have positive impacts on financial indicators. Consequently, practices related to these perspectives are not matured. Finally, the most important-even surprising-preliminary findings show companies believe that producing innovation and having motivated and well-trained employees are the most important perspectives to their businesses and they have positive impacts on financial indicators. Nevertheless, they do not know or they are unable to adequately implement performance measurement indicators of these perspectives.

Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2017-02-10T12:39:48Z No. of bitstreams: 1 Alaércio de Paris_.pdf: 4309880 bytes, checksum: 24ccac68745f93635f4093be7b0785cd (MD5) / Made available in DSpace on 2017-02-10T12:39:48Z (GMT). No. of bitstreams: 1 Alaércio de Paris_.pdf: 4309880 bytes, checksum: 24ccac68745f93635f4093be7b0785cd (MD5) Previous issue date: 2016-12-02 / UNISINOS - Universidade do Vale do Rio dos Sinos / Os níveis de eficiência com os quais as empresas transformam os insumos em produtos podem conduzir as organizações para o aumento da sua capacidade competitiva. No entanto, a literatura apresenta uma escassez de métodos que possibilitem a avaliação de desempenho das operações nos sistemas produtivos, considerando todos os seus componentes. Assim, o objetivo deste trabalho é propor uma análise de eficiência em um sistema produtivo utilizando o OEE e a DEA integradamente. Para atingir o objetivo proposto é realizado um estudo de caso em uma empresa fabricante de ônibus. Foi conduzida uma análise comparativa com os resultados obtidos por meio da utilização da DEA/OEE confrontados com os resultados do OEE medido em uma operação da empresa estudada. A eficiência medida com o uso da DEA/OEE apresenta diferenças em relação aos resultados do OEE. A análise das causas dessas diferenças apontou que as ações tomadas para melhorar o indicador OEE reduziram a eficiência da operação analisada. O estudo aponta que as tomadas de decisão focadas na melhoria do OEE, em si, podem conduzir a um incremento do consumo de recursos em uma operação. Esse aumento de recursos não necessariamente eleva os níveis de produção, ocasionando, assim, a redução da eficiência técnica. / The levels of efficiency with which firms turn inputs into products can lead organizations to increase their competitive capacity. Nevertheless, the literature presents a shortage of methods that allow the evaluation of the performance of the operations in the productive systems, considering all its components. Thus, the objective of this work is to propose an analysis of efficiency in a productive system using the OEE and the DEA integrated. To achieve the proposed goal a case study is carried out at a bus manufacturer. A comparative analysis was conducted with the results obtained through the use of DEA/OEE and the results of OEE measured in an operation of the company studied. The efficiency measured with the use of DEA/OEE presents differences in relation to OEE results. The analysis of the causes of these differences pointed out that the actions taken to improve the OEE indicator reduced the efficiency of the analyzed operation. The study points out that decision-making focused on improving OEE itself may lead to an increase in resource consumption in an operation. This increase in resources does not necessarily raise production levels, thus reducing technical efficiency.

[pt] O objetivo da dissertação é propor e validar empiricamente um modelo conceitual de avaliação da adoção das diretrizes da Norma Internacional ISO 26000 por empresas de base tecnológica geradas em uma incubadora universitária no Brasil, na perspectiva de definir novos critérios para processos de seleção de candidatas e de avaliação das empresas incubadas. No contexto organizacional no qual a pesquisa se insere, considera-se que essas empresas têm na sua configuração o potencial de contribuir para a promoção do desenvolvimento sustentável, por meio de uma atuação social e ambientalmente sustentável e da geração de novos produtos e serviços sustentáveis. A metodologia adotada compreende pesquisa bibliográfica e documental sobre os temas centrais da dissertação e proposição de um modelo analítico que integre esses temas na perspectiva de aplicação em incubadoras universitárias no Brasil. Na sequencia, validação empírica do modelo por meio de um estudo de casos múltiplos, focalizando seis PMEs de base tecnológica, que foram incubadas no Instituto Gênesis, da PUC-Rio. Destacam-se como resultados: (i) um modelo conceitual inovador para processos de seleção de candidatas e de avaliação das empresas incubadas à luz das diretrizes da norma internacional ISO 26000; e (ii) um conjunto de novos critérios de seleção e indicadores de desempenho voltados para PMEs de base tecnológica socialmente responsáveis. / [en] The objective of this dissertation is two-fold: (i) to propose an evaluation model to assess incubated technology-based small and medium enterprises (SMEs) concerning the adoption of ISO 26000 guidelines; (ii) to validate the proposed model through a multiple case study on selected incubated technology-based SMEs. In the context of university incubators, it was assumed that these enterprises have the potential to contribute to the promotion of sustainable development, through socially and environmentally sustainable operations, and by generating new sustainable products and services. The research methodology encompasses bibliographical and documental review on research’s central themes, with an attempt to design a conceptual model that integrates the referred themes, within the perspective of future application in university incubators in Brazil. Additionally, a multiple case study was carried out, focusing on six selected SMEs. The main results can be summarized as follows: (i) an innovative evaluation model to assess incubated technology-based small and medium enterprises regarding the adoption of ISO 26000 guidelines; and (ii) a set of new indicators for selecting candidates and assessing performance of incubated enterprises aligned to ISO 26000 guidelines.

First-line supervisors in U.S. retail organizations are unable to resolve nearly 34% of typical daily customer problems for their organizations. The purpose of this single case study was to explore the strategies retail supermarket managers have used to improve 1st line supervisor problem solving abilities within a retail supermarket company in Winston-Salem, North Carolina. The conceptual framework for this study was the skills-based leadership model. Data were collected from semistructured interviews with 4 retail store manager participants with a successful record of improving first-line supervisor problem solving abilities. Additionally, the review of company documents including training guides, training checklists, job descriptions, annual goal setting templates, and company website postings supplemented the semistructured interviews. Data analysis entailed coding, conceptualizing concepts and ideas, identifying themes, and member-checking to ensure the trustworthiness of interpretations. Based on the methodological triangulation of the data collected, 4 themes emerged after the data analysis: (a) the importance of communicating expectations with first-line supervisors, (b) coaching first-line supervisors on performance, (c) first-line supervisor learning and development, and (d) measuring first-line supervisor performance. Findings from this study may contribute to social change by providing insights and strategies that retail store managers can use to improve 1st-line supervisor problem-solving abilities. Improvement in problem-solving abilities may improve employees' lives, communities, and organizational performance.

Purpose – The purpose with the study is to get an understanding of how a low-power retailer can incentivize their high-power supplier(s) to improve their supplier on-time delivery performance. The purpose was fulfilled by answering the two research questions: How does power asymmetry influence supplier on-time delivery performance in a low-power retailer and high-power supplier context? How can low-power retailers work with high-power suppliers to increase their supplier on-time delivery performance? Method – To answer the research questions, both theoretical and empirical data was required. A literature study was conducted to gather relevant theories about on-time delivery performance and supplier relations. To get the required empirical data, a case study was conducted at a case company that suited the subject. The case study consisted of multiple interviews and document studies. This enabled for an analysis in the form of pattern matching in order to answer the research questions and thereby fulfill the purpose. Findings – The power asymmetry between a supplier and a retailer influences the supplier on-time delivery performance in several ways. The low-power retailer can experience difficulties with setting the demands they need. Having to deal with high-power suppliers while being a low-power retailer has its challenges when a satisfying level of supplier on-time delivery performance is needed. The study found four appropriate ways for low-power retailers to work with high-power suppliers to get improved supplier on-time delivery performance. Improvement and changes can be done, these could be major and minor, internal and external. Implications – Both practical and theoretical implications have been provided. The practical implications are that the low-power retailer needs to know their power position in the dyadic relation and act accordingly to enable for a satisfying level of supplier on-time delivery performance.The theoretical implications are that this study has filled a knowledge gap regarding improvement of supplier on-time delivery performance. The knowledge gap would be the power asymmetry subject from a low-power retailers’ perspective. Not much attention has been devoted into this subject.Limitations – The limitation with this study was conducting a case study. The results are limited to this type of telecommunication retailing company. The case study was the choice of method as it gave a deeper understanding for the subject. Keywords – On-time delivery performance, supplier relations, power asymmetry, dyadic relationships

For management to perform its functions of planning, organizing, leading and controlling effectively, a control process has to be in place. This control process should incorporate a target or standard measures and compares performance with the standard, evaluates results and takes any necessary corrective action. Hence, the introduction of the control process, including the measurement and evaluation of performance, has been recognized as a significant progression to ensure organizations achieve their objectives and goals.There are a number of performance measurement tools for management to select but one that stands out as possibly the preferred method is Value-based management (VBM). Value-based management, a relatively new concept, offers management a better way to measure performance in today’s business environment. The application of VBM links business strategy, finance, performance measurement and management processes all together to create value. VBM tells how the value of an organization is maximized, while developing corporate value is the best long-term measure to show how good the present management is doing its job. Therefore, VBM indicates the current situation as well as future prospects of an organization. Further, VBM helps managers and employees to obtain a sharper focus of the corporate vision and objectives based on one leading measurement indicator – that is to enhance corporate value. Unlike many performance measurement tools that may focus on many objectives, which may cause the lack of single focus for accountability for shareholder value, VBM provides a clearer objective focusing on the financial objectives across the organization. More importantly, VBM includes the cost of all capital required, while many performance measurement tools still provide incomplete information about cost.The purpose of this research is to study what organization factors influence the choice of performance measurement tools, such as VBM selected by management. This research also studies the manner in which the selection and the use of VBM might affect the performance of organizations in Thailand. A number of studies were made in the past dealing with the effectiveness of VBM.These studies analyzed how VBM assisted management in their administration and measurement of organizational activities. These researches add significantly to the body of knowledge and advance the concept of VBM. However, most researchers ignored an important aspect and that is, what factors influence the management to select and utilize VBM tools in their organization. This research attempts to address this knowledge gap, and answer the following questions: • What are the organization factors that could influence the selection and the use of VBM tools to measure organization performance? Then importantly,• Do the selection and the use of VBM tools improve organization performance?To examine and to properly evaluate the above questions, this research study identifies four key objectives. First, factors that influence management in selecting value based management tools to measure performance and set standards are to be identified. Second, identify the relationship between organization performance, the use of VBM and certain organization factors such as organization size, market share position and product life cycle stages. Third, study the impact of VBM on organization performance in the Thai environment. Fourth, provide information on how VBM is selected and used in the electrical and electronic industry in Thailand.The following three hypotheses were proposed to study the behaviour of variables:Hypothesis 1: Organization factors are not the determining factors for selecting and using VBM tools for performance measurement.Hypothesis 2: VBM tool selected and used by an organization do not influence its organization performance.Hypothesis 3: The relationship between organization factors and organization performance are not mediated by the VBM tools selected and used by an organization to measure organization performance.To test the hypotheses empirically, a mailed-survey questionnaire was used to collect data. A stratified sampling technique on a population of 462 Head of Finance/Accounting Departments of the Electrical and Electronics Industry of Thailand was employed. The above hypotheses were tested using several analytical techniques including regression model, correlation coefficient and factor analysis.The result of this research indicates that none of the chosen organization factors studied directly influences the selection and the use of VBM tools. In addition, the findings indicated a significant relationship between independent variables, which are organization size and market share position. But these two factors do not establish significantly relationship with the VBM or an organization performance. Further, although the product life cycle stage was not a factor that influenced the selection and the use of VBM tools, it showed a significant negative relationship with organization performance. This was regardless of whether or not the organization selected and used VBM tools. This indicates that the selection and the use of VBM tools are less preferable when the product of an organization is at the early stages such as emerging and growth stages. On the other hand, VBM tools are more preferred by an organization when its product reaches maturity. Finally, these research findings demonstrate that the selection and the use of VBM tools are significantly related to an improvement in organization performance. In other words, the performance of an organization improved with the use of the VBM tool.It is believed that this research is a first attempt to delineate factors that influence management to select and utilize VBM tools in their organizations. One nation, Thailand and one Industry, the electrical and electronic industry were used as the laboratory to test the hypotheses. It is hoped that future research will replicate this study in other industries and countries that would help to confirm the results of this study. Such studies will not only substantiate this research but also offer new insights into understanding the factors influencing the selection and the use of VBM tools. Different organizational factors, different performance measurement tools, and/or different methodologies in conducting the research showed further contribute to knowledge in this area. The research opportunities are considerable, especially in relation to cross-country comparisons based on performance measurements, using VBM tools and it is this type of research that will improve our understanding of the subject and lead to adoption of these measures in organizations.

資訊科技的運用觀念隨著科技的演化與環境的變遷正快速的改變，早期的資訊運用著重「效率」，所以電腦的使用主要在於大量的資料處理，此觀念的本質在於─以「自動化」解決效率問題。而後電腦的運用漸漸使用於經營效能的改善，此時電腦的用途主要在於管理資訊的取得，此觀念的本質在於─以「合理化」解決管理效能問題。 　　近年來資訊科技的運用已成為提昇企業競爭力的驅動器(enabler)並期望系統能發揮「系統警察」的危機預警功能；本研究的動機使是基於此觀念的觸發，希望以企業「競爭力」的觀點來觀察企業問題的本質，以「系統警察」的觀念來作為系統設計的理念，以「主管資訊系統(EIS)」的特質，來作為系統展現的工具；因此為了要取得台灣製造業者對經營績效的評估準據，以成為「經營績效指標監控系統」的需求規格，所以本研究前半部採用實証研究中的指標發展法，先利用文獻整理來找出經營績效指標，並透過專家座談來確保指標評量表的效度，然後再依此指標評量表對樣本公司訪談，並將訪談結果作信度檢驗及資料分析。所以在本研究中得到以下之成果： 　　1.以營業、財務、生產、人力資源四個構面為基礎的「經營績效指標評估準據訪查表」，該訪查表經過信度與效度的測試結果均相當良好〈訪查表內容詳見附錄三〉。 　　2.在實際的訪查問卷分析中發現，台灣製造業的經營者在監控企業經營績效時，認為最重要看法也最醫治的指標排名前五名依序是： 　　　(1).利潤率 　　　(2).存貨週轉率 　　　(3).資本報酬率 　　　(4).應收帳款週轉率 　　　(5).銷售金額營業利益率 　　3.得到一個企業經營績效指標監控系統的架構與規格〈詳見第五章〉。

2008年，中國實施勞動合同法與爆發全球金融海嘯，使大陸各行各業在遭受訂單下滑的同時，也面對人工成本增加的雙重考驗。隨著2009年7月的景氣增溫，以及中國政府擴大內需的政策，企業的訂單雖增加，但卻又發生勞工短缺的問題。2010年第一季以來，中國各地又開始陸續調漲最低工資，造成許多勞力密集的產業面臨外移或西進的抉擇。大陸台商在所歷經的重重挑戰，其實都是商業世界的常態，企業必須因應外界局勢的轉變，調整策略方向，並將策略貫徹校準到組織、流程及每一位員工的身上，方可淬鍊出新的競爭優勢與抵抗力，在下一波變局的挑戰中克服衝擊並開創新局。 個案公司為某專業五金產品設計、製造之大陸台商，在1994年即已進入中國大陸設立生產製造的據點。個案公司之產品具有產業環境快速變化、市場競爭、產品生命週期短、產品組合少量多樣等特性。本研究首先針對個案公司當前所面臨的挑戰與管理議題進行說明，然後運用策略形態分析法，重新擬定策略方向，再以平衡計分卡的精神，從財務、顧客、內部流程與學習成長四個構面引導出符合策略方向的策略性議題，制定策略性目標與關鍵績效指標，以提供管理階層與全體員工明確的量度，做為未來績效薪酬的考核依據，以確保組織行動與策略方向一致。最後並針對每個策略性目標提出初步行動方案，做為個案公司啟動變革的行動藍圖。 / Law of The People’s Republic of china on Employment Contracts has been effective since 2008, which inevitably increases the labor costs for all companies. In the same year, all the industries suffered the steep downturn of incoming orders caused by the worldwide financial crisis. Although corporate received more orders since July of 2009 resulting from the minor recovery of economy and the policy of internal expansion, the shortage of labor issue appeared. Since the first quarter of 2010 and onward, the minimum wage was set to higher level again, which makes those labor-intensive industries confront the decision of either move out of China or relocate to the west. These challenges to the companies in mainland China are nothing but common to the business world. Corporate must cultivate its capability to adjust its strategy and align its organization, processes people and resources with its strategic direction so as to confront the fast changing environment and gain its competitive advantages. The subject company in this research is a Taiwanese company specialized in providing design and manufacturing service of sheet metal. The subject company set up its manufacture facility in mainland China since 1994. Currently the product line is characterized with fast changing, competitive, and low volume high mix. This research first analyzes the challenges and management issues faced by the Company, followed by the development of new strategy base on an application of the strategic posture approach. By a further use of a balance scorecard framework, the strategic issues for finance, customer, internal process, and learning and growth perspectives are derived. With the development of the strategic performance indicators, a clear strategy-focused performance management framework is provided and referenced for future assessment of incentive-based compensation system. With organizational behavior aligned with the strategic direction, the initial action plans for every strategic target would be proposed as an action blueprint for corporate revolution of the company.

<p>In a world that is moving faster and faster, a company’s ability to align to market changes is becoming a major competitive factor. Forecasting enables companies to predict what lies ahead, e.g. trend shifts or market turns, and makes it possible to plan for it. But looking into the future is never an easy task.</p><p>“Prediction is very difficult, especially if it’s about the future.” (Niels Bohr, 1885-1962)</p><p>However, progress in the field of forecasting has shown that it is possible for companies to improve on forecasting practices. This master thesis looks at the sales forecasting practices in MNCs primarily operating in emerging and developing countries. We examine the whole process of sales forecasting, also known as forecasting management, in order to develop a comprehensive model for forecasting in this type of companies. The research is based on a single case study, which is then later generalized into broader conclusions.</p><p>The conclusion of this master thesis is that forecasting is a four-step exercise. The four stages we have identified are: Knowledge creation, knowledge transformation, knowledge use and feedback. In the course of these four stages a company’s sales forecast is developed, changed and used. By understanding how each stage works and what to focus on, companies will be able to improve their forecasting practices.</p>