University of Macau / Faculty of Social Sciences / Department of Government and Public Administration

Η παρούσα εργασία αποτελεί μία βιβλιογραφική διερεύνηση των κυριότερων Μεθόδων Μέτρησης Απόδοσης των επιχειρήσεων. Έγινε μια προσπάθεια να συγκεντρωθούν οι σημαντικότερες μέθοδοι, να αναλυθούν και τελικά να συγκριθούν για την επιλογή της μέχρι τώρα καταλληλότερης μεθόδου. Η αρθρογραφία πάνω στη Μέτρηση της Απόδοσης των Επιχειρήσεων, είναι πλούσια και συνεχώς αυξανόμενη. Αυτό οφείλεται στην ανάγκη των επιχειρήσεων να πρωταγωνιστήσουν σε ένα συνεχώς μεταβαλλόμενο και πλήρως ανταγωνιστικό επιχειρησιακό περιβάλλον, με μεγάλες αλλαγές να διαδραματίζονται στους κοινωνικο-τεχνικούς παράγοντες αλλά και στα χαρακτηριστικά λειτουργίας των επιχειρήσεων. Ενδεικτικά αναφέρουμε: την παγκοσμιοποίηση των αγορών, την απελευθέρωση των αγορών, την «Οικονομία των Υπηρεσιών», τις ταχύτατες εξελίξεις στην πληροφορική και τις επικοινωνίες, την αύξηση της επιρροής και της εστίασης στις ανάγκες των πελατών από πλευράς επιχείρησης, την διαφοροποίηση των αναγκών και την αύξηση των προσδοκιών εξυπηρέτησης των πελατών κλπ. Όλα αυτά συνθέτουν ένα νέο κοινωνικό, οικονομικό, τεχνολογικό, ηθικό και πολιτικό πλαίσιο λειτουργίας της κοινωνίας, της οικονομίας και των επιχειρήσεων γενικότερα. Κυριότεροι ερευνητές που ασχολήθηκαν με το θέμα της Μέτρησης της Απόδοσης των επιχειρήσεων είναι οι: Kaplan R., Norton D., Neeley A., Gregory M., Platts k., Eccles R., με τις εργασίες “The balance Scorecard – Translating Strategy into Action” Kaplan and Norton , “Performance Measurement – Why, What and How” του Neeley και “The performance Prism perspective” των Neeley και Adams , να είναι οι κυριότερες και με τον μεγαλύτερο αριθμό αναφορών(citations) σε αυτές μέχρι σήμερα. Η μέθοδος που ξεχωρίζει τόσο σε πλήθος βιβλιογραφίας όσο και σε πλήθος αναφορών είναι η Balance Scorecard, καλύπτοντας τα ¾ όλης της υπάρχουσας βιβλιογραφίας, με το υπόλοιπο ¼ να μοιράζεται στις υπόλοιπες μεθόδους. Δεν είναι τυχαίο επομένως η μεγάλη χρήση της μεθόδου αυτής από παγκόσμιες επιχειρήσεις που κατατάσσονται στο τοπ 10 των επιχειρηματικών περιοδικών Fortune και Business Week. Το γεγονός αυτό έρχεται να επικυρώσει και η συγκεκριμένη εργασία κατατάσσοντας την μέθοδο Balance Scorecard ως πληρέστερη - πιο ολοκληρωμένη έναντι των υπολοίπων μεθόδων. Η παρούσα εργασία απαρτίζεται από εννέα κεφάλαια. Στο 1ο Κεφάλαιο περιγράφεται η έννοια της αποδοτικότητας, η ανάγκη μέτρησης της αποδοτικότητας που έχει ανακύψει στο σύγχρονο περιβάλλον των επιχειρήσεων και ένα σύνολο δεικτών που χρησιμοποιούνται στη διαδικασία μέτρησής της. Στο 2ο Κεφάλαιο περιγράφεται η έννοια της μέτρησης τη απόδοσης, δίνεται μία περιληπτική περιγραφή των μεθόδων που υπάρχουν στην βιβλιογραφία και των συνθηκών που πρέπει να ικανοποιούνται για τη σωστή εφαρμογή των μεθόδων μέτρησης αποδοτικότητας. Στο κεφάλαιο 3 περιγράφεται: η μέθοδος Balance Scorecard, οι μέθοδοι προσδιορισμού των δεικτών - κλειδιά απόδοσης της επιχείρησης (SWOT, QFD, PVA), η μέθοδος της Αναλυτικής Ιεράρχησης για την επιλογή των βασικών δεικτών-κλειδιά απόδοσης και τον καθορισμό των στατιστικών τους βαρών, οι προϋποθέσεις για τον επιτυχή προσδιορισμό και επιλογή των δεικτών κλειδιά στον πινάκα ισορροπημένης στοχοθεσίας, η προσαρμογή του πινάκα ισορροπημένης στοχοθεσίας στις μεταβαλλόμενες συνθήκες του περιβάλλοντος και ο διαχρονικός διαχωρισμός αίτιου και αποτελέσματος. Στο 4ο Κεφάλαιο γίνεται περιγραφή του Κοινού πλαισίου Αξιολόγησης Στο 5ο Κεφάλαιο γίνεται περιγραφή της μεθόδου Διοίκησης Ολικής Ποιότητας, αναφέρονται οι κύριες αρχές εφαρμογής της μεθόδου, οι στόχοι ενός συστήματος αυτής της μεθόδου, οι κρίσιμοι παράγοντες επιτυχής εφαρμογής της και εργαλεία και μεθοδολογίες που χρησιμοποιούνται για την εφαρμογή της. Στο 6ο Κεφάλαιο περιγράφεται το Μοντέλο επιχειρηματικής Αριστείας (EFQM), τα επίπεδά του και τα θετικά αποτελέσματα από την εφαρμογή της μεθόδου στην επιχείρηση. Στο 7ο Κεφάλαιο περιγράφεται η μέθοδος της Συγκριτικής Αξιολόγησης, οι στόχοι τα οφέλη και οι παγίδες που κρύβει η εφαρμογή της, οι προϋποθέσεις εφαρμογής της μεθόδου, η διαδικασία εφαρμογής καθώς και μία σειρά εργαλείων απαραίτητα για την εφαρμογή της. Στο 8ο Κεφάλαιο γίνεται αναφορά στις μεθοδολογίες SEM, ISO, στο Πλαίσιο των 7-S, στο Performance Prism και στο Activity based Business Modeling for Government. Αναλύονται τα κύρια σημεία της κάθε μεθοδολογίας τα κύρια σημεία εφαρμογής της κάθε μίας μεθόδου και τα πλεονεκτήματα εφαρμογής τους σε μία επιχείρηση. Στο 9ο Κεφάλαιο γίνεται μία προσπάθεια να συγκριθούν οι κυριότερες μέθοδοι μέτρησης αποδοτικότητας, υιοθετείται ένα σύνολο 10 κριτηρίων, γίνεται μία σύνοψη των αποτελεσμάτων της σύγκρισης και προτείνεται από την εργασία ένα πλαίσιο μεθοδολογίας. / The present study is a bibliographic investigation concerning the main Performance Measurement Methods. Important methods are assembled, analyzed and compared in an attempt to find the best one applied to the research study subject. The work is composed from nine chapters. The 1st chapter describes the significance of an enterprise performance, the need for its measurement that emerged in the frame of the modern environment of the enterprises and the total number of indices used in the process of measurement. The 2nd one describes the significance of the output measurement by summarizing the relevant methods existing in bibliography, along with the conditions satisfied for a correct application of the methods referring to the efficiency measurement. In chapter three, the various methods such as: Balance Scorecard, the methods of determining the indices – keys of enterprise output (SWOT, QFD, PVA), the method of Hierarchy Analysis for selecting the basic indicators of output, as well as, the determination of it statistical weights, the conditions for a successful determination, the choice of indicator keys in the table balanced target setting, the adaptation of table of balanced target setting in the altered conditions of environment and the diachronic segregation of cause and effect, are presented. Chapter 4th presents the common frame of evaluation. In the 5th chapter the description of the Total Quality Management method is reported with references to the main application methods, the objectives of the system, the critical factors of its successful application and the tools and methodologies used for their application. In the 6th chapter the model of enterprise description (EFQM), its levels and the positive results obtained from the model application in an enterprise, are described. The method of Comparative Evaluation, the objectives and profits, the conditions and the process of application along with the tools essentially for its application, are presented in chapter 7th. Chapter 8th reports the methodologies SEM, ISO, the frame of 7-S methodology, the Performance Prism and the Activity Based Business Modeling for Governments. Finally, in chapter 9th an attempt is made to compare the most important and effective methods based on a total number of ten criteria, followed by a synopsis of the comparative analysis results, along with a proposed frame of new methodologies.

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. 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. 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. 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. / 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. 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. 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. 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.

Die Chemnitzer Linux-Tage sind eine Veranstaltung rund um das Thema Open Source. Im Jahr 2012 wurden 104 Vorträge und Workshops gehalten. Der Band enthält ausführliche Beiträge zu 14 Hauptvorträgen sowie Zusammenfassungen zu 90 weiteren Vorträgen. / The "Chemnitz Linux Days" is a conference that deals with Linux and Open Source Software. In 2012 104 talks and workshops were given. This volume contains papers of 14 main lectures and 90 abstracts.

Performance management is a process through which employees‟ performance is evaluated in order to reward such performance that meets the required standards, and to develop employees who fail to attain the required expectations. The overall organisational performance hinges on the effectiveness with which a performance management system is developed and implemented. The current study focuses on the extent to which performance management is effectively developed and implemented at the City of Johannesburg Metropolitan Municipality and the correlation that this has with service delivery. To achieve this objective a number of research questions and objectives were posed and formulated in chapter one. The hypotheses for the study are: a well-designed performance management system with well thought out practices and procedures can improve the delivery of services in the City of Johannesburg; and a well-designed performance management system with well thought out practices and procedures cannot improve the delivery of services in the City of Johannesburg. In order to validate the hypotheses, the structured questionnaires on the performance management system and service delivery were compiled. A questionnaire for employees consisted of close-ended questionnaire statements and open-ended questions. Another questionnaire with only close-ended questionnaire statements was issued to residents to elicit responses on service delivery by the City of Johannesburg. Frequency analysis, which lends itself to correlation analysis, of employees‟ responses and residents‟ feedback was conducted. The correlation analysis between employees‟ responses to performance management system and residents‟ responses to service delivery was conducted using the Pearson Correlation. The findings of the study are: Growth and Development Strategy and the Integrated Development Plan (IDP) are not adhered to in the daily operations in the municipality. Managers and subordinates set objectives jointly but are, however, not participants in the evaluation of the municipality’s performance. The employees of the municipality are aware of the existence of the performance management system but it is applied only to more senior officials. Employees and managers are not involved in the evaluation of the municipality‟s performance. Training does not capacitate employees to work effectively with the Balanced Scorecard. The information technology architecture is not supportive of the implementation of the performance management system. Key performance areas were found to lack uniformity in the municipality and therefore created „silos‟ in the municipality. The key performance indicators are developed without the involvement of the communities, including employees, especially at the lower level of management. The critical success factors are understood by employees and are linked to major tasks and job responsibilities. Tax and rates accounts are issued in time. Tax and rates accounts are inaccurate. The municipality does not maintain street lights regularly. The municipality does not maintain sewage systems regularly. There is no relationship between the performance management system and service delivery. The recommendations for improving the performance management system were made and the researcher developed an appropriate model of performance that is oriented to effective service delivery. / Thesis (PhD (Public Management and Governance))--North-West University, Vaal Triangle Campus, 2013

Parents, together with the learners, are the customers and therefore major stakeholders of schools. The management of performance is vital for these stakeholders to ensure the most effective application of their resources. Therefore, this research on how SGBs and SMTs in Section 21 Schools apply performance management, at school level, to ensure effective management of the school and its resources was undertaken. Other key questions were: Which performance management tools do these schools use and what are the perceived benefits, gained by the application of performance management at school level? The research was supported by a detailed literature review covering education in South Africa, performance management and the available frameworks to evaluate the application of performance management and to gain a base for the analysis of the empirical data. Qualitative research was chosen as the preferred method of research since this was an exploratory study and qualitative research allowed key factors to emerge. Purposive sampling was used to select the participants in order to obtain insight into the application of performance management and participants‟ perspective of the benefits gained by applying performance management. Interviews were conducted with the principals and a parent representative of each of the SGBs at these schools. An interview guide was used to guide the interviews. The findings showed that all the schools under investigation made use of the Integrated Quality Management System. Participants however agreed that this system was not adequate and they needed to add their own performance management tools in order to maintain their current performance and position as prestigious schools. Although all participating schools were using some form of benchmarking, setting goals and targets, measuring learners‟ performance on all activities and measuring learners‟ behaviour, the findings also revealed that most of the schools did not implement a formal system covering all the dimensions of a school. It was evident from the findings that most of the participating schools benefitted from the application of performance management in the form of effective management and personnel development. Findings from the evaluation of the performance management systems revealed that the implementation of performance management systems is seldom carried through to the final stages and information is not always used to draft strategy in order to improve performance. It was concluded that SGBs and SMTs of the participating schools complied with some requirements indicated in literature to apply performance management systems. However most of the methods or systems are not fully implemented and there are many shortcomings. The findings suggested that the Integrated Quality Management System is reviewed by the Department of Basic Education. Furthermore, it also suggested that schools need to create formal procedures and policies in order to ensure the complete and effective application of performance management and establish a clear link between performance measures and the overall strategy of the school. The study also suggested that the schools‟ management have to design a performance management system, incorporating all the dimensions of their school and refrain from focusing only on incentives. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2013

Parents, together with the learners, are the customers and therefore major stakeholders of schools. The management of performance is vital for these stakeholders to ensure the most effective application of their resources. Therefore, this research on how SGBs and SMTs in Section 21 Schools apply performance management, at school level, to ensure effective management of the school and its resources was undertaken. Other key questions were: Which performance management tools do these schools use and what are the perceived benefits, gained by the application of performance management at school level? The research was supported by a detailed literature review covering education in South Africa, performance management and the available frameworks to evaluate the application of performance management and to gain a base for the analysis of the empirical data. Qualitative research was chosen as the preferred method of research since this was an exploratory study and qualitative research allowed key factors to emerge. Purposive sampling was used to select the participants in order to obtain insight into the application of performance management and participants‟ perspective of the benefits gained by applying performance management. Interviews were conducted with the principals and a parent representative of each of the SGBs at these schools. An interview guide was used to guide the interviews. The findings showed that all the schools under investigation made use of the Integrated Quality Management System. Participants however agreed that this system was not adequate and they needed to add their own performance management tools in order to maintain their current performance and position as prestigious schools. Although all participating schools were using some form of benchmarking, setting goals and targets, measuring learners‟ performance on all activities and measuring learners‟ behaviour, the findings also revealed that most of the schools did not implement a formal system covering all the dimensions of a school. It was evident from the findings that most of the participating schools benefitted from the application of performance management in the form of effective management and personnel development. Findings from the evaluation of the performance management systems revealed that the implementation of performance management systems is seldom carried through to the final stages and information is not always used to draft strategy in order to improve performance. It was concluded that SGBs and SMTs of the participating schools complied with some requirements indicated in literature to apply performance management systems. However most of the methods or systems are not fully implemented and there are many shortcomings. The findings suggested that the Integrated Quality Management System is reviewed by the Department of Basic Education. Furthermore, it also suggested that schools need to create formal procedures and policies in order to ensure the complete and effective application of performance management and establish a clear link between performance measures and the overall strategy of the school. The study also suggested that the schools‟ management have to design a performance management system, incorporating all the dimensions of their school and refrain from focusing only on incentives. / MCom (Management Accountancy), North-West University, Potchefstroom Campus, 2013

L’obiettivo di ricerca che si propone questa tesi è l’analisi delle criticità e dei limiti concettuali che sorgono nella fase di progettazione logica all’interno del processo più ampio di implementazione e manutenzione del Balanced Scorecard. La fase di progettazione del Balanced Scorecard è fondamentale per capire l’orientamento della strategia di tutta l’azienda e le priorità che questa si vuole porre ed è proprio lì che sorgono gli aspetti più critici del sistema che poi vengono, dove possibile, migliorati dal suo monitoraggio in maniera dinamica e continua. Molti autori, tra cui Kaplan e Norton (1993, 1996, 2001, 2006), Alberti (2000), Baraldi (2005), Bourne et al. (2000), Falduto e Ruscica (2005), De Marco, Salvo e Lanzani (2004), Marr e Neely (2001), Niven (2002, 2006), Lohman et al. (2004), Simons (2000), si sono focalizzati sulle modalità di implementazione del Balanced Scorecard, però pochi hanno analizzato quali criticità siano nascoste in queste scelte e come vegano gestite per affrontare il dinamismo stesso di un’organizzazione che opera in un contesto spesso fortemente competitivo. L’argomento è considerato rilevante non solo dalla letteratura, ma anche dalla prassi, infatti, di fronte ai fallimenti dei sistemi di misurazione delle performance ci si domanda se ci siano dei punti critici che meritano maggiore attenzione e che siano discriminanti tra un successo e un fallimento e come è meglio gestirli. / The specific purpose of this research is the analysis of critical issues and conceptual limitations that arise in the phase of logical design within the broader process of implementation and maintenance of the Balanced Scorecard. The design phase of the Balanced Scorecard is vital to understand the orientation of the strategy across the enterprise and the priorities that you want to address and it is there that arises the most critical aspects of the system which are, where possible, enhanced by its monitoring in a dynamic and continuous process of improvement. Many authors, including Kaplan and Norton (1993, 1996, 2001, 2006), Alberti (2000), Baraldi (2005), Bourne et al. (2000), Falduto and Ruscica (2005), De Marco, Salvo and Lanzani (2004), Marr and Neely (2001), Niven (2002, 2006), Lohman et al. (2004), Simons (2000), have focused on how to implement the Balanced Scorecard, but few have analyzed which critical issues are hidden in these choices and how are managed to face the dynamism of an organization that often operates in a highly competitive environment. The subject is relevant not only in the literature, but also from the point of view of the enterprise operations; in fact, facing the failures of performance measurement systems, the following questions have arisen: whether there are critical points that need more attention, which are the discriminating factors between a success and a failure and which is the best way to manage them.

For several years, the number of South Africans starting new business enterprises, has declined. According to the findings of the Global Entrepreneurship Monitor, in 2003, South Africa ranked 22nd out of 31 countries for new entrepreneurial activities. One of the greatest challenges for South Africa, is to find a solution for its huge unemployment problem, which is responsible for many of South Africa's other problems, like poverty, crime and brutality, which discourage global investment in South Africa. The development of small-, medium-, and microenterprises (SMMEs) is seen as an important ingredient of economic development. The population for this study is therefore comprised of SMMEs in South Africa. Any enterprise is dependent on the environment it operates in. The environment consists of the macro-environment, which includes the demographic, technological, economical, social, institutional and international environment, the market environment, which includes consumers, suppliers and competitors, as well as the micro-environment, which includes the organisation, its mission, goals and objectives, management functions, business functions and business resources. The objective of this study is to investigate the possibility of applying cost- and management accounting methods and techniques for the development and profitable running of SMMEs. These include choosing an appropriate costing system, implementing a management information system, effectively executing the management functions of planning, organising, coordination and control, through the application of cost- and management accounting methods and techniques, including forecasting, budgeting, accurate and appropriate costing methods, performance management techniques like total quality management, benchmarking etcetera. Data on the current use of cost-and management accounting by SMMEs in South Africa, and the performance of these concerns, were collected by means of a structured questionnaire from a sample of 37 SMMEs. It was found, that although several cost- and management accounting methods and techniques are used by some SMMEs, many are not used effectively, while many SMMEs are not aware of the many advantages that the application of these methods and techniques hold. It is recommended that entrepreneurs make an effort to gain the knowledge needed for them to apply the cost- and management accounting methods and techniques that will improve the performance of their businesses, ensuring the attainment of their goals and objectives, ensuring their survival and prosperity, and leading to job creation, economic growth, and the prosperity of the people of South Africa. To assist with this, the researcher has developed a model and a manual that can be used by entrepreneurs to assist them in starting a new enterprise, as well as running a successful enterprise. / Thesis (Ph.D. (Business and Management Accounting))--North-West University, Vaal Triangle Campus, 2009.

Until recently, transit data lacked a common data format that could be used to share and integrate information among multiple agencies. In 2005, however, Google worked with Tri-Met in Oregon to create the General Transit Feed Specification (GTFS), an open data format now used by all transit agencies that participate in Google Maps. GTFS feeds contain data for scheduled transit service including stop and route locations, schedules and fare information. The broad adoption of GTFS by transit agencies has made it a de facto standard. Those agencies using it are able to participate in a host of traveler services designed for GTFS, most notably transit trip planners. Still, analysts have not widely used GTFS as a data source for transit planning because of the newness of the technology. The objectives of this project are to demonstrate that GTFS feeds are an efficient data source for calculating key transit service metrics and to evaluate the validity of GTFS feeds as a data source. To demonstrate GTFS feeds’ analytic potential, the author created a tool called GTFS Reader, which imports GTFS feeds into a database using open-source products. GTFS Reader also includes a series of queries that calculate metrics like headways, route lengths and stop-spacing. To evaluate the validity of GTFS feeds, annual vehicle revenue miles and hours from the National Transit Database (NTD) are compared to the calculated values from agencies whose GTFS feeds are available. The key finding of this work is that well-formed GTFS feeds are an accurate representation of transit networks and that the method of aggregation presented in this research can be used to effectively and efficiently calculate metrics for transit agencies. The daily aggregation method is more accurate than the weekly aggregation method, both introduced in this thesis, but practical limitations on processing time favor the weekly method. The reliability of GTFS feed data for smaller agencies is less conclusive than that of larger agencies because of discrepancies found in smaller agencies when their GTFS-generated metrics were compared to those in the NTD. This research will be of particular interest to transit and policy analysts, researchers and transit planners.