<p>The purpose of this paper was, on the basis of the association’s annual reports, to describe appropriate key performance indicators for non-profit associations. The purpose was furthermore to study how the associations show their goal-attainment.</p><p> </p><p>The research was delimited to contain the second category of non profit associations, which include sports associations. The authors choose three non profit associations, which according to the law, shall draw up annual reports. The three ice hockey associations HV71, MODO Hockey and Frölunda Hockey Club, were thereafter chosen on the basis of those delimits. The research was furthermore delimited to include the parent associations only.  </p><p> </p><p>The authors obtained the basis of the paper through studies of literature and annual reports and via an interview. The authors described different key performance indicators based on these studies and analytical assumptions.</p><p> </p><p>In the study it appeared that all of the three studied associations largely present their goal-attainment in the statement of activity, which is a part of the annual report. The financial key performance indicators that appeared were “the equity ratio” and “the gross profit margin”, which are considered to be appropriate for these three sport associations. It also appeared that the described appropriate non financial key performance indicators could be used as statistical measures to show the three studied association’s goal-attainments and with that consolidate the credibility in their annual reports.   </p>

The management of quality is a consideration in all industries. The ISO 9000 standard defines a management system framework which includes the necessary and sufficient elements for the systematic management of quality. Some organizations experience positive results from implementing an ISO 9000 based quality management system while others do not. Given its widespread use and the economic implications of ineffective implementation, this study analyzes the implementation process steps, the performance of system elements after certification and organization performance metrics. The methodology combines publicly available financial data and survey results to characterize the determinants of success for ISO 9000 quality management system implementation.

The purpose of this paper was, on the basis of the association’s annual reports, to describe appropriate key performance indicators for non-profit associations. The purpose was furthermore to study how the associations show their goal-attainment.   The research was delimited to contain the second category of non profit associations, which include sports associations. The authors choose three non profit associations, which according to the law, shall draw up annual reports. The three ice hockey associations HV71, MODO Hockey and Frölunda Hockey Club, were thereafter chosen on the basis of those delimits. The research was furthermore delimited to include the parent associations only.     The authors obtained the basis of the paper through studies of literature and annual reports and via an interview. The authors described different key performance indicators based on these studies and analytical assumptions.   In the study it appeared that all of the three studied associations largely present their goal-attainment in the statement of activity, which is a part of the annual report. The financial key performance indicators that appeared were “the equity ratio” and “the gross profit margin”, which are considered to be appropriate for these three sport associations. It also appeared that the described appropriate non financial key performance indicators could be used as statistical measures to show the three studied association’s goal-attainments and with that consolidate the credibility in their annual reports.

The overall target of the maintenance management system is to improve the role of a maintenance organization in positively impacting production capacity, products quality, safety and also overall production cost. In the course of ensuring the above mentioned benefits, the maintenance system should be designed under an umbrella of appropriate strategy that is developed in line with the company’s major business objectives. The thesis work is focused on developing a model that assist the design of a maintenance strategy which is linked with the company’s major business objectives. And for this the balanced score card approach is utilized. Then the model’s application is tested in a case company with the general procedures described below. The business requirements by the customers, which are translated to business objectives of the case company, were used as starting points. Then the production performance indicators were checked for their effectiveness in addressing the business objectives of the company. After this, a maintenance strategy with approaches to address the business objectives of the company, which are expressed by the production performance indicators, was developed with potential maintenance performance indicators. The result showed that the different elements incorporated in the model developed are appropriate in linking the maintenance activities with the company’s business objectives as can be observed from the analysis made on the case company.

<p>The overall target of the maintenance management system is to improve the role of a maintenance organization in positively impacting <em>production capacity, <em>products quality, safety and also <em>overall production cost. In the course of ensuring the above mentioned benefits, the maintenance system should be designed under an umbrella of appropriate strategy that is developed in line with the company’s major business objectives. </em></em></em></p><p>The thesis work is focused on developing a model that assist the design of a maintenance strategy which is linked with the company’s major business objectives. And for this the balanced score card approach is utilized. Then the model’s application is tested in a case company with the general procedures described below.</p><p>The business requirements by the customers, which are translated to business objectives of the case company, were used as starting points. Then the production performance indicators were checked for their effectiveness in addressing the business objectives of the company. After this, a maintenance strategy with approaches to address the business objectives of the company, which are expressed by the production performance indicators, was developed with potential maintenance performance indicators.</p><p>The result showed that the different elements incorporated in the model developed are appropriate in linking the maintenance activities with the company’s business objectives as can be observed from the analysis made on the case company.</p>

Since the 1980s, companies have taken a larger interest in quality and it´s economic impact within the company. Having the knowledge that it´s not quality that costs money, but it´s rather the lack of quality. The work immerses itself in the field of cost of poor quality and the development of key performance indicators. The thesis is performed at Bufab Holding in Värnamo. Bufab Holding is a trading company which mainly buys and sells C-parts. C-parts include fasteners, other small metal-, rubber- or plastic parts such as wires, springs and electronic fasteners. The aim of this thesis was to make a survey of the cost of poor quality and to find key performance indicators (KPI) for cost of poor quality that can be continuously monitored. This work can serve as a basis for other companies within the Bufab group if the company believes that the content of the report can be used. With this aim two issues was created. What is the cost of poor quality that are linked to Bufabs complaints today, and where do they occur? Which key performance indicators can be created, which continuously can be monitored? The work began with a literature study to gain a deeper understanding of the cost of poor quality and the creation of KPI´s. The literature led the writers of this thesis into the methods that were used. Through the data collection, document gathering and given interviews an understanding of the company´s current economic situation. On this basis the company´s claims and processes where analysed with the help of "Seven quality tools". With the help of the piece cost model cost barriers was prepared and the cost of poor quality was calculated. Furthermore KPI´s was created through Lars Sörqvists description of ratio. The cost carriers differed depending on whether it was Bufab who caused the error, if it was a wrong product quality claim or if it was the supplier who caused the error. The cost of poor quality totaled of 4,7 Mkr. The pareto chart shows that the cause wrong product quality caused the highest costs. The costs of poor quality that where calculated mostly consisted of different labor costs. One of the KPI´s was based on labor cost and the other was based on total costs. Furthermore KPI´s where made of the number of complaints with the base of total number of order lines that have been sent. The company can then use this result to show how good quality the company have when new contracts are negotiated. If the methodology and results are promising, this thesis can be a working model for more companies within the Bufab group. Not all visible costs of poor quality was calculated in this thesis due a lack of time. The thesis also lacks entirely an assessment of the hidden costs of poor quality.

"Realizing corporate vision through balanced scorecards" Date: May 28, 2015 Level: Bachelor thesis in Business Administration, 15 ECTS Institution: School of Business, Society and Engineering, Mälardalen University Authors: Roman Alam Olof Hällman July 2, 1987 May 11, 1989 Title: Realizing corporate vision through balanced scorecards Supervisor: Magnus Hoppe Keywords: Balanced scorecards, corporate vision, key performance indicators, performance measurement, strategy. Research question: Why are balanced scorecards implemented and how are they adapted and developed? Purpose: The purpose of this thesis is to describe what reasons companies claim for implementing balanced scorecards and how these companies adapt and develop the scorecards. Method: To conduct a qualitative research, a literature review, a case study and interviews were carried out to draw the conclusions of the thesis. Conclusion: The study identified industry-, business- and organization-specific adaptations of the balanced scorecard as a performance measurement tool to link strategy and corporate vision to future decisions and actions.

The purpose of this thesis is to point out how a company can gain a better process by using PM in an effective way. The report concludes that the existence in practice of theoretically important aspects are different, also that the most correct way of leading the aspects are through the creation of a PM process. During this thesis work the benefits with performance measurements have been analyzed. Since the genesis of the industrialisation there have been growing needs to identify ways of understanding how a company functions. One of the main events historically leading to the broad adoption of PM was the introduction of the DuPont model. The DuPont model developed by DuPont and General Motors during the beginning of the 20th century quickly became the industry standard in the US for financial analysis. The Dupont model gave PM a central role in evaluating the performance of a company. Companies are today driven towards a higher level of responsiveness and flexibility in order to remain competitive. In order to measure the advancement towards these objectives, an increasingly complex set of activities collection of PM to monitor performance satisfactorily. Often however, PM are still developed around traditional, functional metrics focusing on departmental issues, rather than on the whole value stream. There has also been analyzed how a manufacturing company can use PM in an effective way. Under this thesis it emerged that the most crucial factor affecting the companies PM was that it was hard to understand how to use it correctly. When a company use it correctly it determines where the company stands, if they want to be competitive in the future and a method to maintain a good value stream flow. The economical factors for the company are at least important because all decisions always include costly investments. At the same time a company’s PM must be as efficient as possible and generate a good investment. Also other factors have been presented in this thesis but do not affect the effectiveness of the PM. The most important factors found to a more effective PM were; does the PM fulfil its purpose, is the performance attained, to make the purpose explicit and at last boost the education around the subject. The whole research has been carried out over a twenty-week period, during that period data collection has been performed via case studies. The rest of the data collection has been collected through a literature review by examining relevant data to answer the two research questions. This thesis have led to a better understanding regarding how to use PM and the benefits of it. This are based on the collected data from the case studies and from the theoretical findings, the empirical data were analyzed in a way that the company understood what was wrong with today´s PM.

ABSTRACT Key words: major trauma, mortality, emergency pre-hospital, performance indicators. Australian and New Zealand Standard Research Classifications: Division 11 (Medical and Health Sciences); Group 1117 (Public Health and Health Services) Background Response times are a common performance measure for many ambulance services and emergency medical response systems and are considered to be a standard measure of emergency medical services quality. The development of formalised Emergency Medical Systems in Australia and internationally have almost universally assumed a link between shorter response times and improved patient outcome measured by survival. While the evidence to support time-criticality for patients who experience a cardiac arrest is considered unequivocal, the assumption that response and scene times are universally important across all patient groups is not consistently supported by the research evidence. Little is known about whether or not the importance of time-dependent performance measures vary as a function of the Emergency Medical System arrangements to which they apply, the skill set of attending paramedics or the epidemiology of the target population. Despite this, response times continue to be one of the key performance measures for ambulance services regardless of the wider health services system in which they operate. Given the significant investment in paramedic training and increasing levels of clinical responsibility witnessed in the last decade, the development of a robust body of evidence about whether this investment and expertise alters outcomes for patients is yet to develop and there has been little shift in measures of performance. Major traumatic injury is associated with significant disease burden in Australia as elsewhere in the world. An estimated 1,500 Queenslanders die each year as a result of major traumatic injury and injury remains the single most common cause of death in Queenslanders between the ages of 1 and 35 years. As such, injury has a massive impact on the health of Queenslanders. Each year, around 10% of Queenslanders will suffer from an injury of some kind and it is known that injury results in 10% of all hospital admissions and 40-60% of attendances at hospital Emergency Departments. In Australia, injury is recognised as one of the seven National Health Priority Areas by the Australian Government. While this document provides for the setting of broad targets for reduction in injury and its social, economic and health corollaries, little advice is provided regarding health service performance with this target group. The emergency pre-hospital environment is absent in this and most strategic policy documents of this ilk in Australia. This thesis has two core aims: • to provide for the first time a descriptive analysis of major trauma in Queensland for the period 1998-2001 including description of the systemic factors influencing patient mortality; and in the light of these findings to • examine the utility of emergency pre-hospital time-dependent performance indicators as predictors of mortality in this patient group. The period of interest 1998-2001 was selected to provide a baseline for the development of the Queensland Trauma Plan implemented by government in 2007. Methods This thesis involved three key activities: (1) a review of the literature on the basis for time-dependent measures of pre-hospital performance in trauma, impacts of system design and emergency pre-hospital skill set on mortality from major trauma; (2) a descriptive quantitative analysis of linked patient data over a four year period (1998-2001) of the relationship between pre-hospital time and mortality; and (3) the theoretical development of alternative emergency pre-hospital performance measures for trauma. Results Of the 23,462 patients in the study population, 29.0% (n= 6,793) died as a consequence of their injuries. Fifteen percent (15.0%) of the patients died in the pre-hospital environment. After adjustment for age, sex and severity (GCS<9) and the presence or absence of co-morbidities, a response interval in excess of 10 minutes (the State benchmark for high acuity cases) did not affect all-cause, all-age mortality from major trauma (OR 1.03; 95%CI 0.93-1.13) compared to response times < 10 minutes. Similarly, no significant effect of response interval >10 minutes (OR 1.11; 95%CI 0.98-1.26) was noted in the pre-hospital period. Scene time >20 minutes (OR 0.75; CI 0.65-0.86) improved the chance of survival to hospital by comparison to scene times <20 minutes. At all times in the pre-hospital care continuum, the presence of an Intensive Care Paramedic improved survival (OR 1.29; 95%CI 1.13-1.48) when compared to solely Advanced Care Paramedic crews, however this effect was not sustained for overall mortality. Conclusions Traditional time-dependent emergency pre-hospital performance measures are not associated with pre-hospital survival from major traumatic injury in Queensland. This finding differs from the experience of similar systems in Canada and elsewhere and may be due to differences in trauma profile, system arrangements, skill sets and funding models. Alternatively, the system operating in Queensland may in fact be optimised in terms of response, scene and transfer times given the size and geography of the State. This study has confirmed the positive survival benefit associated with highly skilled paramedics in the field and demonstrates that time-dependent performance measures should not be considered proxy measures of survival. New performance indicators specifically targeted to patient outcomes need to be developed to monitor the performance of trauma systems in the pre-hospital sector.

In 1988, the Australian Federal Government released the document Higher Education: A Policy Statement which was intended to improve the efficiency and effectiveness of the higher education sector. This paved the way for the application of performance indicators (Pls) across higher education, most notably the creation of a link between Pls (called the Composite Index) and the research component of the annual government funding to universities. Although PIS for teaching became popular, funding for the teaching component was not directly attached to PIS and remained largely based on student enrolments. The purpose of this study is to examine the perceptions of university academics in Australia on the effects of research and teaching as a result of the introduction of funding based on research Pls. The academic literature suggests that Pls can bring about desirable effects but it also warns that their imposition, particularly by the government on universities, may lead to unintended and undesirable effects, such as goal displacement and strategic manipulation, which may be designed to enhance apparent research performance. To guide the investigation, it was hypothesised that the government's Pls which focus on research will be integrated into the universities' internal policies; will encourage universities to place a high priority on the research activities funded by the Pls; will lead to significantly more paperwork; will contribute to a significant change in the approach to research but not to teaching; and will result in academics adopting negative attitudes towards Pls. Two basic sources of information were obtained to evaluate these hypotheses. First, the administrations of selected universities were consulted, and staff interviewed, to gauge the degree of change that had been implemented by the universities. Second, a questionnaire was constructed in order to assess academics' attitude towards Pls, and their perceptions of an association between Pls and their institutional reward system. The questionnaire also assessed changes in research, teaching and paperwork activities. The universities selected characterised the different kinds of universities found in the Unified National System of the Australian higher education system. One hundred and fifty-two academics from these universities were surveyed by the questionnaire. Thirty percent of these academics participated in a structured interview. The disciplines from which the academics were selected for participation included arts/humanities, science, and professional studies which included a natural science based profession and a social science based profession. In addition, a case study of one of these universities was carried out. The institutions were found to have reorganised their internal policies to incorporate and focus on the Pls in the government's Composite Index. The academics surveyed were generally found to have negative attitude towards their institutional Pls, although staff of higher rank had relatively more positive views. Reasons for their dissatisfaction included the inability of Pls to capture the various dimensions of academic work and privileging research over teaching. For a majority of the academics, the introduction of Pls was associated with a rise in paperwork load and a change in the approach to research in terms of focusing on publications and external research grant applications, particularly those counted in their institutional PI-based funding schemes. The time devoted to these activities, as well as the number of publications and grants for which they were expected to apply, have significantly increased. It was found that staff did use various strategies to maximise their PI scores, such as writing shorter papers in order to increase the quantity of publications. The proportion who changed their approach to teaching was also sizeable; most of them were concerned about getting students through their courses with minimum fuss by having lower ambitions for students and pandering to their superficial needs. However, the proportion who changed their teaching was significantly less than those who changed their research. One possible reason could be the lack of special incentives to increase their emphasis on teaching.