Univ., Diss.--Genève, 2007.

The positive impact of performance measurement and management (in connection with rewards) on motivation of workforce have been questioned in recent years and decades. The conceptual part of the thesis strives to identify whether the above mentioned criticisms of discussed systems is based on their inherent properties (characteristics) or on properties (characteristics) of their specific implementations. Extensive multidisciplinary literature review (especially from the fields of accounting, performance measurement, financial management, microeconomics, labor economics, behavioral economics and psychology) showed that the performance measurement and management systems (including linkages to remuneration) have the potential to positively impact motivation, work effort and performance of workforce. Refusing this potential, which often occurs especially in relation to remuneration, is based on specific applications, and it must be dismissed as simplistic. The literature review also helped identify the factors and characteristics of the discussed systems, which are crucial for their positive motivational effect, as well as properties that are usually undesirable in terms of motivation. Another significant outcome of the conceptually oriented part of the thesis is a model framework enabling detailed analysis of rewarding for performance. The thesis also describes and discusses the results of two empirical surveys, the first of which was focused on the analysis of performance measurement and management system and remuneration system, and the second survey was primarily focused on detailed analysis of the system of remuneration and motivation of workforce. Regarding performance measurement, as positive can be perceived the fact that strategic performance measurement systems of the balanced scorecard type are intensively used, including the search for causal links between measures and efforts to link these systems to the remuneration of workforce. It should be noted however, that the issue of interconnection of balanced scorecard systems with remuneration of workforce is by respondents considered to be one of the biggest problems of balanced scorecard implementation. Therefore is identified an area where further research is needed, particularly in the form of case-study based research. All respondents indicated the use of budgets to fulfill many functions (e.g. tool for financial management in terms of coordination and verification of planned business objectives and early risk detection, tool for setting of targets of the business as a whole, and tool for internal motivation and management) and it is possible to conclude that there is no abandonment of budgets (as sometimes implied by "beyond budgeting"). A surprising finding was little use of new performance measures, especially economic value added (as top financial measures were usually referred EBITDA and EBIT). The results of both surveys showed that respondents seek to implement quality systems of remuneration, but revealed were also some problematic features of these systems. Particularly important is the fact that rewards for long-term performance are relatively little used, which can lead to short-term oriented decision making of managers. This problem is exacerbated by the fact that rewards are usually awarded in the form of money; the use of equity-based rewards (e.g. shares) is very low. Furthermore, insufficient is also utilization of rewards in the form of work-life balance programs and utilization of rewards in the form of appreciation.

Since the 1980s, New Public Management (NPM) has deeply influenced the public sector across the world, and thus measuring or managing performance has become a principal element of government reform. In terms of borrowing models and techniques from the private sector, performance measurement has been significantly extended into government, but differences between the two sectors have led to difficulties and criticism of this practice with a wide inconsistent variety of different theoretical explanations about it. In this context, this thesis investigates the effectiveness of performance measurement and theoretical explanations of conditions for its success in the public sector. It focuses through a comparative methodology on Comprehensive Performance Assessment and Joint Performance Assessment that have recently been introduced between the levels of government in England and Korea for the improvement of local government performance and accountability. Extensive analysis of literature and case studies have allowed the thesis to find firstly, that the introduction of such unique assessment systems, by which the centre assesses localities, was deeply affected by the environmental commonalities of both countries such as centralisation in inter-governmental relations and enthusiasm for NPM. Second, the empirical evaluation of both tools shows that they have in practice been valid for accurate assessment, and directly functional for improvement and indirectly for accountability to the public. Their high validity and functionality proved to be mainly attributable to two characteristics. One was institutionally that both frameworks were based on a balanced approach to performance and the disclosure of assessment results to the public for facilitating competition between localities. The other was that both had impacted on internal management of local government which led to change in organisational culture with more focus on performance. However, it identified a necessity for local authorities to participate in the development process of those tools to ensure legitimacy of central management of local performance since they enjoy their own electorally based political support. The research has also found the importance of assessors’ expertise for accurate assessment and a possibility that performance measurement can contribute to the resolution of political tension and cooperation between central and local government when it focuses more on outcomes than input and process. A deeper theoretical and practical understanding of these successful experiences and important policy elements in contemporary public management contributes significantly to knowledge in the three settings of evaluation of policy instruments, comparison between countries and central-local relations. Finally, the study assists each country and others to draw lessons from each other.

The performance assessment done by objective measures have now been replaced with subjective measures. Within the context of this research / interdependencies between a construction company&rsquo / s &ldquo / resources and capabilities&rdquo / , &ldquo / project management capabilities&rdquo / , &ldquo / strategic decisions&rdquo / , &ldquo / strength of relationships with other parties&rdquo / and &ldquo / external factors&rdquo / with &ldquo / project performance&rdquo / and &ldquo / company performance&rdquo / were investigated from a resource based perspective which put forward intangible assets of the company. To achieve the objectives, a questionnaire survey was administered to 73 Turkish contractors and the data obtained from 354 projects that were held during the last five years were analyzed using structural equation modeling (SEM). It was hypothesized in this study that construction company performance is influenced by the resources and capabilities within the company, the long-term and short-term strategies adopted by the company, the strength of the relationships of the company with other parties involved in construction projects, external factors and project management competencies. A structural equation model was set up to measure the seven latent variables through their constituent variables and to see if the hypothesized relationships exist. Based on the findings of this study, it can be concluded that, this research has introduced a method to measure performance both in subjective (qualitative) and the objective (quantitative) terms. The strong path coefficients between the constructs of the model are an indication that, after decades in pursuit of finding ways to improve the performance of construction companies, subjective dimensions of performance have proven to be as effective as the traditional objective dimensions.

This master thesis focuses on checking the status of performance measurement and management of ThyssenKrupp Výtahy, s.r.o. and on implementation of financial analysis for years 2007-2012. The first part is concentrated mainly on the current state of performance measurement and management and introduction of IT background including introduction of the reporting system and their use in performance management. The second part is dedicated to the financial analysis to find the weaknesses in performance management using vertical and horizontal analysis of financial statements, ratio indicators, credibility and bankruptcy models, EVA indicator and a comparison with the sector average, and to summarize the results and to provide recommendations.

This diploma thesis concentrates on relationship between employee satisfaction and usage of new methods in Human Resources Management, particularly coaching and talent management. As employee satisfaction becomes one of the most important sources of influence on company's performance, it is also discussed in the theoretical background the relationship between employee satisfaction and company performance. The goal of the thesis is to find relationship between usage of new HRM methods (coaching and talent management) and employee satisfaction. The thesis has four chapters. First two chapters "Measurement Systems in an Organization" and "Methods in HR Management" set a theoretical background for the research. The third chapter concentrates on the research itself: employees of five Russian companies both with and without coaching and talent management, are tested. In the last chapter are compared research outcomes and theoretical approach, as well as, recommendations are given.

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