Purpose The purpose of this thesis is to investigate the challenges related to measuring sustainability within the textile industry. The study concentrates on the industry-specific self-assessment tool Higg Index and strives to point out the challenges of using the tool. In order to find a solution for the measurement problems, the purpose is to investigate how the current, non-financial Higg Index indicators could be translated into financial ones. Method The nature of the research is qualitative and it comprises of two parts: structured interviews and a desk research. Methodological triangulation is used in order to gain data on different levels – both from the users of the Higg Index and from literature. The data collection has been conducted through four structured interviews with the users of the Higg Index. The second part of the thesis is concerned with converting the non-financial indicators of the Higg Index into financial indicators using the balanced scorecard approach. Conclusion Measuring sustainability has been considered difficult due to the qualitative nature of the measured matters. Higg Index has proven to be a comprehensive self-assessment tool for organizations in the textile industry to use. It is considered to enhance communication, increase information sharing, and facilitate benchmarking. However, in order to develop the tool and make it more attractive to non-users, there are opportunities for improvement. These opportunities include adding verification and making the data collection easier. Transforming non-financial indicators of the Higg Index into financial indicators can simplify the data collection and increase the attractiveness of sustainability performance measurement tools.

The issue of performance indicators for colleges and universities in Ontario was first raised in the early 1990s by the Ministry of Education and Training’s Task Force on University Accountability. The decision to develop and use Key Performance Indicators (KPIs) was made in the 1990s (Ministry of Education and Training, 1998). The three KPIs for Ontario universities are Graduation Rates, Employments Rates, and OSAP Loan Default Rates. The declared purposes of the publication of the KPIs evolved over time. Initially, they were to enable parents and students with data to inform post-secondary education choice. The purposes then became benchmarks without any clear indication of what constituted satisfactory or unsatisfactory performance. Performance funding based on KPIs introduced a third phase. Finally, they were to influence the universities' programming behaviour without government’s direct intervention. The overall intent was to help universities improve their performance (MTCU, 2012). My study focused on the impact of KPIs on Ontario universities 10 years after they were instituted. This exploratory and descriptive study examined the history of why and how KPIs were introduced in Ontario and the perception of 12 key informants of 11 participating universities regarding the efficacy and effectiveness of the existing KPIs. The study sought to identify areas of concern of the participants and their suggestions on how the KPIs can be altered to improve their effectiveness. The findings provide an understanding of the impact of the KPIs and suggested alternatives, and provide valuable information and a potential source for evidence-based MTCU policy decisions that impact Ontario’s universities and their stakeholders. The findings suggest that a review and redefinition of the theory of accountability as applied in Ontario universities are required as the initial interpretation of accountability defined by the three KPIs is too narrow to be pragmatically useful. Most university participants perceived that the current KPIs are not having the intended impact. I recommend that both parties work together and be clear on each other’s goals and expectations to develop effective measures on institutional performance and accountability, and to satisfy the needs of the government, the universities and the public.

The issue of performance indicators for colleges and universities in Ontario was first raised in the early 1990s by the Ministry of Education and Training’s Task Force on University Accountability. The decision to develop and use Key Performance Indicators (KPIs) was made in the 1990s (Ministry of Education and Training, 1998). The three KPIs for Ontario universities are Graduation Rates, Employments Rates, and OSAP Loan Default Rates. The declared purposes of the publication of the KPIs evolved over time. Initially, they were to enable parents and students with data to inform post-secondary education choice. The purposes then became benchmarks without any clear indication of what constituted satisfactory or unsatisfactory performance. Performance funding based on KPIs introduced a third phase. Finally, they were to influence the universities' programming behaviour without government’s direct intervention. The overall intent was to help universities improve their performance (MTCU, 2012). My study focused on the impact of KPIs on Ontario universities 10 years after they were instituted. This exploratory and descriptive study examined the history of why and how KPIs were introduced in Ontario and the perception of 12 key informants of 11 participating universities regarding the efficacy and effectiveness of the existing KPIs. The study sought to identify areas of concern of the participants and their suggestions on how the KPIs can be altered to improve their effectiveness. The findings provide an understanding of the impact of the KPIs and suggested alternatives, and provide valuable information and a potential source for evidence-based MTCU policy decisions that impact Ontario’s universities and their stakeholders. The findings suggest that a review and redefinition of the theory of accountability as applied in Ontario universities are required as the initial interpretation of accountability defined by the three KPIs is too narrow to be pragmatically useful. Most university participants perceived that the current KPIs are not having the intended impact. I recommend that both parties work together and be clear on each other’s goals and expectations to develop effective measures on institutional performance and accountability, and to satisfy the needs of the government, the universities and the public.

Purpose - The purpose of this thesis is to explore what performance indicators that exist within public procurement in defence sector context and how such performance indicators can be categorized.   Methodology - For the purpose of this thesis, an abductive approach was applied. This thesis is characterized as an exploratory multimethod qualitative research, which emphasize a single case study and a comprehensive research literature review. The empirical data was collected using semi-structured interviews, observations and documentary. The empirical data was analyzed using a data display and analysis, whereas a descriptive and content analysis was used for the research literature review.     Findings - Initially, a comparison between the conducted research literature review and the empirical study resulted in 117 performance indicators were abled to be identified. Furthermore, with support from the research literature review, the empirical study and the frame of reference, categorizations of performance indicators were possible. Through research literature review, the author were able to identify eight dimensions cost, quality, time, flexibility, sustainability, innovation, risk and compliance, all of which can be aligned to public procurement. Through the empirical study, seven elements were identified as categories. These elements include business strategy and development, operations management, category management, supplier management, customer management, procurement and expert and system support, all of which with aligned performance indicators.  Through the frame of reference, three decision-levels were used as categorization of performance indicators. The decision-levels could either be strategic, tactical or operational. Finally, a merger of decision-making levels and elements resulted in a conceptual model, visualizing how elements with aligning performance indicators within public procurement could be organized and structured.    Research limitations - At first, this thesis uses only one database for the research literature review, limiting the search result of publications concerning the research topic of this thesis. Secondly, single cases study within the defece sector, which limits the amount of information and may prevent transferability possibilities for other public procurement organizations.   Future research - From the result of this thesis, several potential research opportunities has been discovered. First, following-up and measure PIs in public procurement in order to justify the “real” compliance to rules and regulation. Another one is possible challenges with implementing PIs in public procurement organizations. Lastly, measuring process maturity in public organization would allow benchmarking possibilities among public organizations and defece sector procurement.

Mini-research report presented in partial fulfillment of the requirements for the degree of Master of Business Administration at the University of Stellenbosch. / ENGLISH ABSTRACT: This research report is focused on the phenomenon that various Key Performance Indicators (KPIs) used by an organisation as part of their Performance Management systems in support of their strategic objectives will sometimes also drive non-productive behaviour. Thus although the intention might be that the KPI should promote a specific strategic objective, the very same KPI might drive additional behaviour that might not be aligned with the strategic objectives at all or could even be downright destructive. The purpose of this research study is to develop an analysis methodology that can be used to identify those KPIs that drive negative secondary behaviour (the intended positive behaviour being the primary behaviour). The methodology must also assist in identifying preventive measures that can be used to mitigate the risk posed by the negative behaviour. An interesting aspect of this research report is that it cross-references between the business and engineering disciplines by means of adapting techniques used in engineering to assist with a business management problem. The result of this research is a KPI Effectiveness Analysis that has gone through a trail phase where a number of case studies were analysed by means of this tool. The results were conclusive and the analysis tool found to be of great assistance. / AFRIKAANSE OPSOMMING: Hierdie navorsingsverslag fokus op die verskynsel dat Sleutel Prestasie Indikators (SPI's)wat deur ondernemings gebruik word as deel van hul prestasiebestuur-stelsels en wat ten doel het om die strategiese doelwitte van die onderneming te ondersteun, soms ook nie-produktiewe gedrag bevorder. Dus alhoewel dit die intensie met die SPI mag wees om gedrag te bevorder wat die strategiese doelwitte sal ondersteun, dieselfde SPI ook gedrag kan bevorder wat glad nie die strategiese doelwitte ondersteun nie en dalk self destruktief van aard kan wees. Die doel van hierdie navorsingstudie is om 'n analise metodologie te ontwikkel wat gebruik kan word om die SPI's te identifiseer wat negatiewe sekondêre gedrag bevorder (waar die bedoelde gedrag as die primêre gedrag gesien word). Die metodologie moet ook die identifisering van moontlike voorkomende stappe help fasiliteer wat gebruik kan word om die risiko van negatiewe gedrag te vernminder. 'n Interessante aspek van hierdie navorsingsverslag is dat daar 'n kruisverwysing gedoen word tussen die besigheids- en ingenieursdissipline deur tegnieke wat in die ingenieursrigting gebruik word aan te pas ten einde te help met 'n besigheidsbestuursprobleem. Die resultaat van die navorsing is 'n SPI Effektiwiteitsanalise wat tydens 'n toetsfase in 'n paar gevallestudies geanaliseer is deur hierdie metode te gebruik. Die resultate was konkreet en bewys dat die analise metode van groot hulp is.

El propósito de la presente investigación es Determinar si la implementación de los Dashboard permitirá mejorar la productividad de la obra “Rehabilitación de la protección del perímetro del Terreno de la Universidad Nacional de Piura colindante con la margen izquierda del Río Piura”. Para ello se ha investigado con respecto a dos variables: Implementación de Dashboards y Productividad. El estudio partió de la hipótesis que la implementación de los Dashboards influye significativamente en la mejora de la productividad de la obra “Rehabilitación de la protección del perímetro del Terreno de la Universidad Nacional de Piura colindante con la margen izquierda del Río Piura. Para probar las hipótesis se utilizó el estadístico de prueba de T de Student. En el estudio se trabajó con una muestra de 85 registros documentales, los cuales fueron obtenidos de la obra en mención, la recolección de datos se realizó mediante la técnica de la observación y análisis documental; con ello se pudo crear los indicadores de rendimiento o Kpi’s para la elaboración de los Dashboards. El diseño investigativo es Cuasi Experimental y longitudinal. Como resultado se demostró que la implementación de los Dashboard influye significativamente en la mejora de la productividad del área de estudio, ello permitió tomar decisiones para mejorar productividad de la obra, como resultado final se redujo en 10% el costo total de la obra. / The purpose of this research is to determine if the implementation of the Dashboard will improve the productivity of the work "Rehabilitation of the perimeter protection of the land of the National University of Piura adjoining the left bank of the Piura River." For this, it has been investigated with respect to two variables: Implementation of Dashboards and Productivity. The study started from the hypothesis that the implementation of the Dashboards significantly influences the improvement of the productivity of the work "Rehabilitation of the protection of the perimeter of the land of the National University of Piura adjoining the left bank of the Piura River. To test the hypotheses we used the Student's T test statistic. In the study we worked with a sample of 85 documentary records, which were obtained from the work in question, the data collection was made through the technique of observation and documentary analysis; with this it was possible to create the performance indicators or Kpi's for the elaboration of the Dashboards. The research design is Quasi Experimental and longitudinal. As a result it was demonstrated that the implementation of the Dashboard significantly influences the improvement of the productivity of the study area, this allowed to make decisions to improve the productivity of the work, as a final result the total cost of the work was reduced by 10%. / Trabajo de investigación

O sistema de colheita de cana-de-açúcar representa a conexão entre o campo e a indústria no complexo sucroenergético, exigindo uma sinergia operacional entre os agentes envolvidos. Sob a ótica econômica, é um dos principais, senão o principal, dispêndio da cadeia agroindustrial de produção de açúcar e etanol. Considerando o número de variáveis envolvidas, as diferentes naturezas das mesmas e as relações interdependentes observadas, seu gerenciamento é complexo, exigindo uma análise sistêmica. Nesse sentido, os modelos computacionais podem ser aplicados como ferramenta de gestão, permitindo o conhecimento prévio do desempenho dos sistemas e a possibilidade de desenvolver cenários para testar situações de interesse. Sendo assim, o objetivo deste trabalho foi o desenvolvimento de um modelo em Excel® para o dimensionamento operacional e econômico de um sistema mecanizado de colheita de cana-de-açúcar, contemplando os subsistemas de corte, transbordo, transporte e apoio e suas interrelações. Para a validação e a verificação do modelo utilizou-se de dados obtidos juntos a um condominio agrícola, além de comparações com indicadores publicados na bibliografia. Com base nos resultados, afirma-se que o modelo pode ser utilizado como uma ferramenta de apoio em tomadas de decisão relacionadas ao sistema mecanizado de colheita. / The sugarcane harvesting system represents the connection between the field and the industry in the sugar-energy industry, demanding operational synergy between the involved agents. Under the economic point of view, it is one of the main, or indeed the main, expenditure of agroindustrial production chain of sugarcane and ethanol. Considering the number of variables involved, the different natures and the interdependent relationships observed, its management is complex, requiring a systemic analysis. In this matter, the computational models can be applied as a management tool, allowing prior knowledge of the systems performances and the possibility of developing scenarios in order to test situations of interest. Therefore, the aim of this study was de development of an Excel® model for the operational and economic design of a mechanical sugarcane harvesting system, contemplating the cutting subsystems, carry, transport and support and their interrelationships. For validation and verification of the model, data from real sources were used, obtained along with an agricultural condominium, besides comparisons with indicators published in the bibliography. Based on the results, the model can be used as a tool for decision-making related to mechanical sugarcane harvesting system.

No cenário onde a concorrência assume escalas globais e posturas cada vez mais agressivas, as empresas são forçadas a fornecerem para seus clientes, além de preços adequados, produtos/serviços com melhores níveis de qualidade, rapidez de entrega, estética, leque de opções, dentre outras. Neste sentido, as organizações precisam contemplar estas dimensões competitivas para o desenvolvimento e entrega de seus produtos/serviços.Consequentemente, seus sistemas de medição de desempenho também precisam refletir esta mudança, fornecendo informações mais adequadas para suportar o gerenciamento do negócio. Neste contexto, esta dissertação tem por objetivo apresentar uma sistemática para desenvolver indicadores de desempenho, visando suportar esta nova postura estratégica. Na condução do presente estudo foi adotado o método de pesquisa-ação. O princípio básico que guiou esta escolha foi o refinamento, por meio de discussões com o meio empresarial, de importantes idéias que orbitam no meio acadêmico sobre medição de desempenho. Esta interação permitiu elaborar uma metodologia consistente com as necessidades da era pós Produção em Massa. Valorização da visão sistêmica/contingencial, atenção dos interesses dos stakeholders, envolvimento dos usuários durante o desenvolvimento dos indicadores, estratégias para a transformação de dados em informação, foram importantes contribuições que surgiram desta interação e que acabaram incorporadas na sistemática.Uma experimentação da proposta foi apresentada, baseada no estudo de uma organização industrial. Objetivou-se ilustrar o modelo, não havendo a pretensão de validá-lo. / The global industrial scenario, wherein concurrence assumes a growing aggressive standing, companies are pushed up to deliver their customers beyond appealing prices, more accurate products/services and higher levels of deliverance effectiveness, esthetics, and options guide. Consequently, the companies' performance measurement systems shall reflect such change, being capable of providing more accurate information, in order to support the business management. Within this context, this study aims presenting a systematic approach for performance indicators development, to support this new strategic standing.For conducting this study, the action-research method was adopted. The driving basic principle is related to the need of constant improvement, by means of recurrent workshops within the industrial environment, of academic concepts that spin around performance measurement. Such opportunity of interaction provided the chance of setting up a methodology, which showed itself coherent with the post "Mass Production Era". The systemic/contingent view, the stakeholders interests, users involvement during the indicators development, and strategies for transforming data into information were important contribution that came up from this interaction, whose were finally incorporated within the proposed approach.An experimentation of the proposal is presented, based on the study of a industrial organization. It was aimed the model's illustration ,without purposes of validating it.

O Governo, nacional e estadual, tem avançado nas leis que regem o gasto público. A Lei de Responsabilidade Fiscal é um marco na busca do equilíbrio das contas públicas. Entre outras atribuições, esta lei também deu origem, juntamente com a reforma constitucional de 1993, às bases para a avaliação por desempenho, à criação de sistemas de custos e ao uso de indicadores de desempenho na máquina pública. Apesar dos potenciais avanços que vêm ocorrendo com o uso destas ferramentas nos últimos anos, ainda existem dificuldades conceituais em sua operacionalização a fim de melhorar a eficiência da Administração Pública e, conseqüentemente, os resultados à população. Ainda se observa que, ao lado de um grande volume de trabalho e das demandas atendidas, há um conjunto de demandas reprimidas, paralelo a desperdícios ocorridos. Esta situação pode ser minimizada através da contínua avaliação dos gastos públicos, proporcionada pela utilização de sistemas de custos gerenciais pelos servidores públicos. Com os indicadores gerados por estes sistemas, torna-se possível melhorar o processo decisório de alocação de recursos. Este trabalho propõe uma sistemática de avaliação de desempenho dos gastos públicos que, usando sistemas de informática e bases de dados já existentes, portanto com baixo custo operacional, desenvolve um conjunto de indicadores de desempenho para acompanhar a gestão da coisa pública. A comparação destes indicadores cria um instrumento para comparação de custos na realização das atividades. Por fim, este instrumento pode ser vinculado à remuneração variável e políticas públicas, melhorando a gestão do Estado. No caso do Estado do Rio Grande do Sul, os indicadores podem ser construídos vinculandose informações do SCE (Sistema de Custos do Estado) com os resultados desejados. Em outros entes, o sistema pode ser construído com recursos amplamente disponíveis, como planilhas de cálculo. A partir destes indicadores se torna possível acompanhar a melhoria do indicador e seu custo, assim como estabelecer critérios claros vinculados à remuneração por desempenho para os diversos setores da máquina pública estatal. Para fins de validação, o trabalho apresenta também casos de sucesso ocorridos com a aplicação de etapas do método proposto em outras organizações públicas, o que demonstra sua viabilidade prática. A Secretaria da Fazenda possui um sistema de remuneração variável de sucesso. O Orçamento Matricial de Despesas e o da Receita validam novamente a qualidade das informações do Estado. Para uma cidade no interior, construíram-se os indicadores a partir de informações espalhadas, mesmo não havendo um sistema de informações como o Estadual. As diferenças e mudanças necessárias para sua aplicação ao caso prático gaúcho, assim como a sistemática, foram discutidas com representantes de diversos setores da sociedade e de todos os poderes, os quais endossaram a proposta. / The national and state government has advanced in the governing public spending controlling laws. The Law of Fiscal Responsibility is a milestone in the quest to balance the public accounts. Among other tasks, this law also led, together with the constitutional reform of 1993, to the basis for the evaluation of performance, to the creation of costs systems and to the use of performance indicators in the public engine. Despite potential progress that has occurred with the use of these tools in recent years, there are still conceptual difficulties in its operation to improve the efficiency of public administration and, therefore, the results to the population. It is still observed that, next to a large volume of met works and demands, there is a set of suppressed demands, parallel to occurring waste. This can be minimized by continuous evaluation of public expenditure, provided by the use of costs management systems by public officials. With the indicators generated by these systems, it is possible to improve the decision making process for allocating resources. This paper proposes a systematic evaluation of public spending performance through already existing computer systems and databases, therefore with low operational cost, developing a set of performance indicators to monitor the management of public affairs. The analysis of these indicators creates a tool for comparing costs in carrying out activities. Finally, this tool can be linked to variable remuneration and public policies, improving the management of the state. In the case of Rio Grande do Sul (most southern Brazilian state) the indicators can be built linking up information from SCE (State Costs System) with the desired results. In other entities, the system can be built with resources widely available, such as spreadsheets. From these indicators it is possible to monitor the improvement of the indicator and its cost, as well as establish clear criteria tied to the performance payment for the various sectors of the public state machine. For purposes of validation, the work also presents cases of success experienced with steps of the method proposed in other public organizations, which shows its practical feasibility. The Finance Department has a successful variable remuneration system. The Expenditure and Revenue Matrix Budget validates again the quality of the State information. For the countryside cities, the indicators were built up from scattered information, even with no information system as that of the State. The necessary differences and changes for their to practical application in Rio Grande do Sul, as well as the systematic, were discussed with representatives of various sectors of society and all powers, which endorsed the proposal.

<p>Osnovni istraživački problem ove disertacije predstavlja selekcija indikatora performansi u postupku razvoja modela ključnih indikatora performansi za potrebe upravljanja i transparentnosti institucija visokog obrazovanja, uzimajući u obzir pre svega različite potrebe zainteresovanih strana u sistemu visokog obrazovanja. Konstatovano je da postoje razlike u oceni relevantnosi indikatora performansi između zainteresovanih strana, &scaron;to je predstavljalo osnovu za razvoj modela ključnih indikatora performansi institucija visokog obrazovanja i definisanje klasa relevantnih indikatora prema uočenim razlikama. Doprinos istraživanja ogleda se pre svega kroz nove informacije za naučnu i stručnu javnost koje mogu predstavljati kvalitetne podloge daljem razvoju u oblasti ključnih indikatora performansi institucija visokog obrazovanja, odnosno daljem unapređenju upravljačkih mehanizama ovih institucija.</p> / <p>The basic research problem of this dissertation is the selection of performance indicators in the process of developing a model of key performance indicators for the needs of governance and transparency of higher education institutions, taking into account the different needs of stakeholders in the higher education system. It was found that there are differences in the assessment of the relevance of the performance indicators among stakeholders, which provided the basis for the development of a model of key performance indicators of higher education institutions and the definition of classes of relevant indicators according to the observed differences. The contribution of the research is primarily reflected in new information for the scientific and professional public, which can be a good basis for further development in the area of key performance indicators of higher education institutions, or further improvement of the management mechanisms of these institutions.</p>