<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>

The aim of this thesis is to problematize how and under what conditions organizational performance is constituted in the practices of performance auditing and accounting. Organizational performance disclosure is a world-wide phenomenon for enabling accountability relationships in large organizations regardless of the societal sector they operate in. In constitutive accounting literature, there is a well-established notion that accounting and performance auditing enable “government at a distance” by representing organizational actions and results of those actions, i.e. by constituting performance.  Accounting and performance auditing have been regarded as “technologies of government” that make government from spatial and temporal distances possible by linking political and programmatic ambitions, i.e., the will of a superior, to everyday organizational conduct. However, whereas many previous studies of accounting and performance auditing as technologies of government focus on the discourses over the technologies of accounting and performance auditing, this thesis focuses its analysis on the operationalization of these technologies in local organizational settings. By studying the constitution of performance in the practices of accounting and performance auditing this thesis contributes by problematizing that which supposedly makes government at a distance possible. The thesis is based on two case studies of performance audit and two case studies of performance reporting. On the basis of these papers, the thesis studies the constitution of performance in performance auditing and accounting. Whereas the constitution of performance may seem stable and unproblematic at the level of discourse, this thesis suggests that constituting performance is a complex process of social construction that requires significant organizational efforts and that the ability of accounting and performance auditing to connect political and programmatic ambitions to daily organizational conduct cannot be taken for granted. The thesis suggest that once we acknowledge that performance is a socially constructed representation of organizational actions and begin to pay attention to how performance is constituted in local organizational settings, we can find new ways of addressing the ongoing challenge of constituting performance in accounting and performance auditing and increase our understanding about the ability of these practices to enable government at a distance. / <p>At the time of doctoral defence the following papers were unoublished and had a status as follows: Paper nr. 2: Manuscript; Paper nr. 3: Manuscript; Paper nr. 4: Manuscript</p>

This research explains the role of aligned inter-firm performance measures as a predictor of success in of contractual alliances. Contractual alliances, a popular type of inter-firm relations, are also known as non-equity alliances and often display conflicting objectives in their contractual agreements. This research proposes that the assessment of contractual alliances performance must go beyond the contract’s ability to deliver to its internal performance targets or service level agreements (SLA). The success of contractual alliances lies in the alliance’s capability to contribute to the specific performance objectives of the firms involved as well as to fulfil its internal SLAs. This capability is called alignment and the results of this research show that is critical to the success of inter-firm relationships. The data for the research was gathered from outsourcing contracts between a logistics service provider and 149 users. Each contract includes its SLAs and two years of actual performance measures. The research design considers the firms’ financial measures as a proxy for their performance objectives during the same period of time. The alignment construct was operationalised by creating an inter-firm alignment (IFA) coefficient calculated with mathematical techniques to assess multi-dimensional fit amongst constructs. The three dimensions included in the IFA coefficient are i) alignment of contract’s SLAs and actual performance values, ii) alignment of contract’s SLAs and provider’s performance objectives, and iii) alignment of contract’s SLAs and user’s performance objectives. Success of contractual alliances was operationalised using known measures from the inter-firm management literature, such as longevity, stability, formality and relative profitability of the relationship. Information for all determinants was available in the 149 contracts. The quantitative correlations were specified and calculated using structural equation models (SEM). The results show that aligned inter-firm performance measures are a strong predictor of contractual alliance success. The empirical model supports the positive correlation of longevity and formality as measures of contractual alliance success, as stated in extant literature. The findings dispute the expected positive correlation between formality and stability with alliance success as described in the alliance literature. The results confirm the positive role of renegotiations as stated in the organization learning literature. Additional in-depth interviews were conducted with relationship managers, during the pilot study. The qualitative results support the quantitative findings. This research contributes to theory by: a) conceptualising and measuring the concept alignment to inter-firm performance measures; b) estimating the contribution of relation-specific measures to contractual alliance success, and c) introducing alignment of inter-firm performance measures as a predictor of contractual alliance success. The research and its results fill a substantive gap in managing contractual alliances. It provides the outsourcing industry with a tool that predicts the likelihood of relationship survival based on the degree of alignment of the inter-firm’s performance measures. The quantitative methods employed in the research extend the use of current techniques for assessing ‘fit’ in the strategy literature, into the field of performance measurement systems.

The Catalyst 6500 is a modern commercial switch, capable of processing millions of packets per second through the utilization of specialized hardware. One of the main hardware components aiding the switch in performing its task is the Ternary Content Addressable Memory (TCAM). TCAMs update themselves with data relevant to routing and switching based on the traffic flowing through the switch. This enables the switch to forward future packets destined to a location that has already been previously discovered - at a very high speed. The problem is TCAMs have a limited size, and once they reach their capacity, the switch has to rely on software to perform the switching and routing - a much slower process than performing Hardware Switching that utilizes the TCAM. A framework has been developed to analyze the switch’s performance once the TCAM has reached its capacity, as well as measure the penalty associated with a cache miss. This thesis concludes with some recommendations and future work.

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. “Prediction is very difficult, especially if it’s about the future.” (Niels Bohr, 1885-1962) 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. 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.

International joint ventures (IJVs) have become popular because of their importance as a strategic alternative in global competition. Construction companies consider IJVs as a vehicle to enter new markets and exploit business opportunities. Being a special type of strategic alliance, IJVs offer partnering companies to combine the distinctive competencies and the complementary resources. Despite the benefits associated with IJVs, such entities are very difficult to manage mainly due to their inherent complexity, involving a mixture of different cultures, managerial systems, philosophies, and attitudes. As a result of these difficulties, the failure rate of IJVs is generally high. Therefore, measurement of the performance of IJVs has been an important research topic for a few decades. However there is no consensus on an appropriate definition of the indicators and determinants of IJV performance in construction. In this study, a framework is proposed to model the IJV performance in construction industry. A multi-dimensional performance measure is developed and determinants influencing the level of performance are defined. In this context, a questionnaire survey was administered to Turkish construction companies that have established IJVs with foreign partners. The validity of the proposed drivers and measures of performance is investigated and relationships between them are analyzed using the structural equation modeling technique. The results point out the significance of the inter-partner fit and the quality of partner relations for a successful IJV operation. The findings of the study also suggest that project-related factors have a moderate influence on IJV performance. In a properly designed IJV structure, partners with compatible skills, resources, and cultures are found to maintain good relations and are expected to achieve greater IJV success.

<p>Detta arbete inom prestationsmätning av effektiv logistik är utfört på Scanias produktionsenhet MB i Oskarshamn. Denna produktionsenhet tillverkar hytterna till Scanias lastbilar på europamarknaden, från plåtrulle till färdigmålad hyttkaross. Produktionsenheten MB består av en pressverkstad, en karossverkstad och ett måleri.</p><p>Uppgiften i detta arbete är att utveckla ett antal mätetal för prestationsmätning av MB:s internlogistik, och utifrån dessa ge förslag på förbättringsmöjligheter i verksamheten.</p><p>Uppgiften löses genom att använda Bourne och Neelys metoder för utveckling av mätetal, så som en framgångskarta för den kritiska framgångsfaktorn effektiv logistik och utformandet av ett definitionsblad, vilket explicit definierar varje mätetal. Detta tillsammans med Parmenters definitioner angående mätetal och arbetssätt vad det gäller prestationsmätning, avser att spegla moderna tillvägagångssätt för prestationsmätning och för implementering av dessa i ett företag.</p><p>De mätetal som rekommenderas för implementering i MB:s logistiska verksamhet är trucktimmar per hytt, leveranspålitlighet, lageryta, energianvändning per hytt för transporter och materialhanteringskostnad per hytt. Flera förbättringsförslag rekommenderas också vad det gäller den förbättringspotential som finns vid införandet av en gemensam materialhanteringsfunktion på MB. Vidare ges också förslag på system- och rutinförändringar som kan genomföras för att ge mer tillförlitlig information för prestationsmätning och skapa mer effektiv logistik.</p> / <p>This master thesis within performance measurement of logistic efficiency is carried out at the Scania production unit MB in the city of Oskarshamn. This production unit manufactures the cab body to heavy trucks for the European market, from metal coil to painted cab body. The production unit consists of one press shop, one body shop and one paint shop.</p><p>The mission of the thesis is to develop a few Key Performance Indicators (KPIs) for performance measurement of MB’s logistics and with these KPIs as a base, point out potential improvements at the production unit.</p><p>The task was fulfilled through the use of Bourne and Neely’s methods for developing KPIs, such as a success map based on the critical success factor, efficient logistics combined with their record sheet for developing and defining each KPI. This together with Parameter’s definition regarding KPIs and guidelines for performance measurement should present a modern approach of how to implement performance measurement in a company.</p><p>The KPIs which is recommended for implementation in MB’s logistic operations is forklift hours per cab, delivery reliability, storage area, energy consumption by transports per cab and material handling costs per cab. Several improvements are suggested when it comes to the benefits of a common material handling organization which serves all MB operations. Also suggestions are made regarding the information system and routine changes which aim to give more reliable information for performance measurements and as a mean to create more efficient logistics.</p>

Universiẗat, Diss u.d.T.: Erdmann, Mark-Ken: Supply chain performance measurement unter besonderer Berücksichtigung des Balanced-scorecard-Ansatzes--Zugl.: Dortmund, 2002. / Literaturverz. S. [297]-360.

This thesis aims to evaluate the implementation of the Balanced Scorecard (BSC) based on a case organization; the King Faisal Specialist Hospital and Research Centre (KFSH-RC). The study is an exploratory investigation. Understanding BSC perspectives is important for academic comprehension and is crucial for successful implementation. BSC at KFSH-RC includes five main perspectives: Quality of Care; Medical Care; Employees; Financial; and Education and Research (learning and growth). The thesis tackles two main anecdotal, practice-based arguments: BSC helps achieve business strategy, and the implementation of BSC has often fallen short of the assertions made about its potential for impact. A case study with a triangulation approach is justified and pursued. This study contributes to the literature in different ways. The application of the BSC has received limited attention in healthcare organisations in general, and in the Middle East and North Africa (MENA) in particular, and may be one of the first to explore such issues, across management and professional groups, to research BSC in the healthcare organisation in the KSA. It distinguishes between the understanding of financial and non-financial perspectives; and the researcher has developed a conceptual framework, which reflects the main elements of BSC implementation. Quantitative data analysis from the case study indicates that staff members at the KFSH possess only a shallow understanding of various BSC perspectives. The study revealed a consistent lack of understanding of BSC by the department employees, due to their lack of interest. The results show that performance measures following the implementation of BSC created no significant improvement. It also confirms that even some senior managers face difficulties understanding BSC perspectives. The qualitative-based findings indicate that the level of understanding of BSC for clinical services is not significantly different from that for non-clinical services; staff members of the KFSH resist the implementation of BSC in the early stages; and there is 'autocratic' leadership style at the KFSH inhibited the flow of information. The power distance and autocratic leadership style, in combination with an inadequate launch of BSC, fail to follow the implementation steps recommended by both Kaplan and Norton (2001a) and Kotter (1996). These organisational dynamics, it will be argued, are understated in the original BSC methodology, a view consistent with the findings of Woodley (2006) and may be especially so in environments with strong professional norms such as hospitals. The implications for the study and practice of non-profit organisations wishing to adopt methodology developed initially in a commercial context, is considered.

This research explains the role of aligned inter-firm performance measures as a predictor of success in of contractual alliances. Contractual alliances, a popular type of inter-firm relations, are also known as non-equity alliances and often display conflicting objectives in their contractual agreements. This research proposes that the assessment of contractual alliances performance must go beyond the contract’s ability to deliver to its internal performance targets or service level agreements (SLA). The success of contractual alliances lies in the alliance’s capability to contribute to the specific performance objectives of the firms involved as well as to fulfil its internal SLAs. This capability is called alignment and the results of this research show that is critical to the success of inter-firm relationships. The data for the research was gathered from outsourcing contracts between a logistics service provider and 149 users. Each contract includes its SLAs and two years of actual performance measures. The research design considers the firms’ financial measures as a proxy for their performance objectives during the same period of time. The alignment construct was operationalised by creating an inter-firm alignment (IFA) coefficient calculated with mathematical techniques to assess multi-dimensional fit amongst constructs. The three dimensions included in the IFA coefficient are i) alignment of contract’s SLAs and actual performance values, ii) alignment of contract’s SLAs and provider’s performance objectives, and iii) alignment of contract’s SLAs and user’s performance objectives. Success of contractual alliances was operationalised using known measures from the inter-firm management literature, such as longevity, stability, formality and relative profitability of the relationship. Information for all determinants was available in the 149 contracts. The quantitative correlations were specified and calculated using structural equation models (SEM). The results show that aligned inter-firm performance measures are a strong predictor of contractual alliance success. The empirical model supports the positive correlation of longevity and formality as measures of contractual alliance success, as stated in extant literature. The findings dispute the expected positive correlation between formality and stability with alliance success as described in the alliance literature. The results confirm the positive role of renegotiations as stated in the organization learning literature. Additional in-depth interviews were conducted with relationship managers, during the pilot study. The qualitative results support the quantitative findings. This research contributes to theory by: a) conceptualising and measuring the concept alignment to inter-firm performance measures; b) estimating the contribution of relation-specific measures to contractual alliance success, and c) introducing alignment of inter-firm performance measures as a predictor of contractual alliance success. The research and its results fill a substantive gap in managing contractual alliances. It provides the outsourcing industry with a tool that predicts the likelihood of relationship survival based on the degree of alignment of the inter-firm’s performance measures. The quantitative methods employed in the research extend the use of current techniques for assessing ‘fit’ in the strategy literature, into the field of performance measurement systems.