Made available in DSpace on 2016-06-02T19:51:39Z (GMT). No. of bitstreams: 1 2527.pdf: 2598997 bytes, checksum: 9f4e8a6113e894b9bf182eeaee49c181 (MD5) Previous issue date: 2009-02-26 / The purpose of this essay is to investigate ways to promote an increase at the participation of employees in the development and use of the performance measurement system in an industrial goods manufacturer. Along with economical globalization, several performance measurement models begin to appear and companies in general are brought to invest in the search for the model that better fits each one s purpose. The effort is focused in the development, implementation and use of performance measurement systems. Among a number of proposed models, the one that gained more recognition worldwide was BSC. This fact itself does not guarantee the full use of the performance measurement system. Employee s participation and commitment has been an issue that deserves attention from researchers because it is an unquestionable fact that its involvement increases the performance of the individual and improves the motivation of the group. For this research it was chosen the action-research method, due to the fact of it to allow researchers to play an active role in the very reality of observed facts. The research had the support of large bibliographic studies to identify and evaluate influent factors to development and evolution of SMD. During action-research work, questionnaires were applied, interviews were conducted and thoughts were made about the adopted actions and results achieved. As a final result of field research, a better understanding of process change, skill development in the use of SMD, system management and involvement of stakeholders were achieved. Recommendations resultant of this research included managers, quality management staff and executives of the company, the development of employees, the improvement of SMD use, ownership and continuous improvement of the business. / O objetivo precípuo desta dissertação é buscar formas para aumentar a participação dos funcionários no desenvolvimento e uso do sistema de medição de desempenho em uma empresa de bens de capital. Juntamente com a globalização da economia, a partir dos anos oitenta, começaram a surgir diversos modelos e propostas de sistemas de medição de desempenho, os quais têm levado as empresas a investir na busca do modelo que melhor sirva ao propósito de cada qual. O esforço se concentra no campo do desenvolvimento, implementação e uso de sistema de medição de desempenho. Dentre os vários modelos propostos o que mais se destacou em todo o mundo foi o BSC. Este fato, per se, não garante a plenitude de utilização do sistema de medição de desempenho. O envolvimento e a participação dos funcionários é assunto que tem merecido a atenção dos pesquisadores porque é fato incontestável que seu envolvimento aumenta o desempenho do indivíduo e auxilia a motivação do grupo. Para esta pesquisa optou-se pela pesquisa-ação pelo fato de ela permitir, ao pesquisador, desempenhar um papel ativo na própria realidade dos fatos observados. O desenvolvimento desta investigação foi alicerçado em ampla revisão bibliográfica para identificar e avaliar fatores que influenciam o desenvolvimento e evolução do SMD. Para levar a bom termo o desenvolvimento da pesquisa-ação, no decorrer do trabalho foram aplicados questionários, conduzidas entrevistas e feitas reflexões sobre as ações tomadas e os resultados obtidos. Como resultado final da pesquisa de campo, foi obtido um melhor entendimento do processo de mudança, do desenvolvimento de habilidade no uso do SMD, de gestão do sistema e envolvimento dos stakeholders. As sugestões resultantes deste trabalho de pesquisa abrangeu os gerentes, o pessoal da gestão da qualidade e a alta direção da empresa, o desenvolvimento dos funcionários, a melhorias da gestão do SMD, propriedade (ownership) e melhoria contínua do desempenho do negócio.

This research investigates Destination Management Organisation (DMOs) in China, and looks at their functions and their adoption of Performance Measurement Systems (PMSs). A two-stage questionnaire survey has adopted to achieve the pre-determined aims of the research. Finally, ninety-three DMOs took part in the first stage survey and thirty-four DMOs were involved in the second stage survey. The key findings from the research are as follows. (1) Irrespective of their nature and level, Chinese DMOs attached most importance to the functions of “economic-driver”, “marketing” and “coordination & collaboration”. (2) DMOs attached a second level of importance to the functions of “operator”, “administrator”, “statistics” and “training”; however, particularly at municipality and city levels; also Chinese public DMOs paid more attention to these aspects. (3) Chinese public DMOs, particularly at provincial and city level, placed more emphasis on the functions of “regulator” and “legitimacy”. (4) Chinese higher-level public DMOs paid less attention to the function of “public awareness”, “funding” and “international relations”, however they did performed much better than non-public lower-level DMOs to these tasks. (5) Chinese governmental DMOs at higher-level, and private DMOs, were the best at adopting PMSs in their organisations. (6) The PMSs of Chinese DMOs paid greatest attention to measuring the aspects of “visitor”, “earning” and “marketing”, and medium levels of attention to the aspects of “stakeholder”, “operation” and “event”, and relatively low attention to evaluating their performance of the aspects of “employment” and “innovation” in their organisations. Finally, a refined PMS model that could be adopted by Chinese DMOs in the future was developed at the end. Based on the above findings, the refined model aimed to measure the performance of “stakeholders”, “employees” and “customers” by assessing the outcomes of the aspects of “management” and “marketing” for Chinese DMOs. The refined PMS model was developed and based on the top-down operation system that currently existed in China and was supposed to pursue every major aspect of the system for each stakeholder in the DMOs.

Although the research in the field of the performance measurement system for remanufacturing activities is partial, an amount of literature and research has been performed regarding the performance measurement applicable for remanufacturing activities. The success of applying a performance measurement system on Remanufacturing relies on the relationship and inclusion of all perspectives; from customers to financial, as well as the remanufacturing process, and all challenges facing a remanufacturing process. Since the retrieval of used products is essential to the remanufacturers, the successful management of those specific processes contributes to an effective and efficient outcome of a Remanufacturing business’s performance outcome.

The purpose of this study was to investigate the practice of performance measurement systems (PMS) in Small and Medium-sized Enterprises (SME) operating in the service sector in Brunei Darussalam. A further aim was to find the drivers and barriers of PMS adoption for such companies. Quantitative and qualitative methods were applied in this research. Documentary data, questionnaires, and interviews were used to collect the data. 357 questionnaires were sent out to service SME and a total of 62 responses were received. 29 managers from four case study companies were interviewed and semi-structured questions were used during the interviews. The results from the questionnaires showed that 26 per cent of the sample practice advanced PMS, 16 per cent still use a traditional PMS and the rest use a balanced system. The results of the interviews showed two additional drivers and one additional barrier to those found in the literature review. Business process and external stakeholders were identified as the additional drivers of PMS adoption and the former was also identified as the additional factor that could block such adoption. The additional findings indicated that organizational strategy, appropriate management style and management experience and qualifications were the core factors that could either drive or block the adoption of PMS. The lack of a clear mission and vision influenced all the other blocking forces. At the same time, the existence of a clear policy, such as a mission and vision statement, influenced the other driving forces. Furthermore, exercising an appropriate management style which takes into account the current organizational culture of the company has a significant positive impact on the acceptance of performance measurement. The employment of a qualified and experienced management team that understands the concept of performance measurement is also valuable in ensuring that the design of the PMS is appropriate and the implementation successful. A practical framework based on the findings was created to overcome the key identified problems associated with PMS adoption. From these findings, the research results offer both useful and actionable implications for practitioners such as managers and external consultants involved in PMS, particularly in Brunei. Consideration was given to the breadth of the interviews and the use of other documentary data, as well as the limitations of the case study method employed in the research. This should ensure the findings will be useful for companies currently implementing PMS or those intending to in the future. Given the context of this research, the findings will predominantly be of use in developing countries.

Made available in DSpace on 2016-06-02T19:50:26Z (GMT). No. of bitstreams: 1 6538.pdf: 3408162 bytes, checksum: 85cea22acdce40da79f51ce8f67bafd7 (MD5) Previous issue date: 2014-10-30 / Financiadora de Estudos e Projetos / The research in performance measurement (PM) systems have reacted to changes in organizations environments. In recent years, in response to the pressures of society, the organizations are increasingly implementing sustainability practices. Following this context, this study aims to investigate empirically the changes in PM systems caused by the implementation of sustainability practices in organizations. The bibliometric studies and systematic literature review have showed that there is no clear relationship between the research on sustainability and PM systems. Hence, it is necessary to develop more empirical studies to close the identified gap. In the first research effort of this thesis, a case study was carried out in a company which is ranked as sustainability company in Brazil index. The empirical findings indicate that the PM system changes have occurred in three elements: performance measures, how the companies communicate their results, and the process of information management. These findings were the foundation for developing the survey, the second research effort. The survey was carried out in a population of 182 companies which publish sustainability reports in Brazil, according to the Global Reporting Initiative standards . After the data collection, 81 valid responses were received. The data analyzes demonstrate that the respondents who perceived change in PM systems work in companies which has more implemented environmental practices. Additionally, this perception is influenced by PM systems variables: use of social indicators, the relevance of social/environmental indicators, the new social/environmental performance indicators, the internal communication among all hierarchical classes of roles, the external communication to several groups of stakeholders, the use of benchmarking, the compliance with regulations issues, the information provided from PM system about social/environmental performance measures and the interpretation of the social/environmental performance indicator results. Therefore, the sustainability practices have acted as triggers for changes in performance measurement systems. / Historicamente, as pesquisas em sistemas de medição de desempenho (SMDs) têm se comportado de forma reativa às mudanças que ocorrem nas organizações. Nos últimos anos, em resposta às pressões da sociedade, as organizações estão introduzindo práticas de sustentabilidade aos seus negócios. Dentro deste contexto, este trabalho tem como objetivo investigar empiricamente as mudanças nos sistemas de medição de desempenho causadas pela implantação de práticas de sustentabilidade nas organizações. Estudos realizados, com uso de análises bibliométricas e revisão sistemática, mostraram que não existe uma forte aderência entre artigos científicos sobre SMDs e sustentabilidade. Ficou clara a necessidade de mais estudos empíricos. A primeira parte empírica desta tese trata-se de um estudo de caso realizado em uma empresa listada em um ranking brasileiro de sustentabilidade. Os resultados apontaram que as mudanças no SMD da empresa ocorreram principalmente em três elementos: nos indicadores de desempenho, na forma como resultados são comunicados, e no processo de gestão da informação. Esses resultados foram a base para o desenvolvimento da survey conduzida na etapa seguinte com uma população de 182 empresas que publicaram relatórios de sustentabilidade no Brasil, de acordo com os padrões estabelecidos pela Global Reporting Initiative. Após a coleta de dados, 81 respostas válidas foram recebidas. As análises dos dados comprovaram que respondentes que tiveram a percepção de mudanças nos SMDs estão em empresas que implantaram mais práticas ambientais. Tal percepção é influenciada pelas variáveis do SMD: monitoramento de indicadores sociais, relevância estratégica de indicadores sociais e/ou ambientais, a definição desses tipos de indicadores ser realizada a partir de objetivos estratégicos, a divulgação interna e externa dos resultados da empresa para diferentes níveis hierárquicos e stakeholders, a utilização de benchmarking para a decisão sobre a implantação de novas práticas sociais e/ou ambientais, o cumprimento de requisitos de divulgação legal, o fornecimento de informações sociais e/ou ambientais precisas e atualizadas e o acompanhamento periódico desses resultados. Portanto, é possível concluir que as práticas de sustentabilidade funcionam como alavancas para a mudança nos sistemas de medição de desempenho.

Apresenta um levantamento abrangente de novas considerações sobre Sistemas de Medição de Desempenho (SMD) e o novo panorama ambiental que envolve as empresas e impacta suas formas de avaliação de desempenho. Compila, a partir desses estudos, os principais requisitos de SMDs em uma tabela e propõe um modelo conceitual para sistema de medição de desempenho. Identifica, também, um sistema computacional para suportar o processo de gestão estratégica de desempenho em empresas. Analisa a satisfação desse sistema computacional estudado em relação aos principais requisitos levantados e compilados. As análises em relação a essa satisfação são feitas segundo a percepção do autor desse trabalho, treinado nesta ferramenta, e de profissionais de empresas que utilizam o sistema avaliado. A percepção desses profissionais é obtida por meio da realização de entrevistas em uma pesquisa de campo, guiadas por um questionário. / It presents a wide literature survey on rising considerations about Performance Measurement Systems (PMS) and the modern environmental which surrounds the companies and impacts their performance evaluation system. It compiles from this survey the main PMS requirements in a table and it suggests a conceptual model for performance measurement system. It identifies, too, a commercial computer-based system in order to support strategic performance measurement management. It also analyzes how the PMS requirements are satisfied by the computer-based system, based on the author perception, who was trained at this tool, and on the perception of customers of this system. The assessment of these customer\'s perceptions were made in site through questionnaire based interviews.

Apresenta um levantamento abrangente de novas considerações sobre Sistemas de Medição de Desempenho (SMD) e o novo panorama ambiental que envolve as empresas e impacta suas formas de avaliação de desempenho. Compila, a partir desses estudos, os principais requisitos de SMDs em uma tabela e propõe um modelo conceitual para sistema de medição de desempenho. Identifica, também, um sistema computacional para suportar o processo de gestão estratégica de desempenho em empresas. Analisa a satisfação desse sistema computacional estudado em relação aos principais requisitos levantados e compilados. As análises em relação a essa satisfação são feitas segundo a percepção do autor desse trabalho, treinado nesta ferramenta, e de profissionais de empresas que utilizam o sistema avaliado. A percepção desses profissionais é obtida por meio da realização de entrevistas em uma pesquisa de campo, guiadas por um questionário. / It presents a wide literature survey on rising considerations about Performance Measurement Systems (PMS) and the modern environmental which surrounds the companies and impacts their performance evaluation system. It compiles from this survey the main PMS requirements in a table and it suggests a conceptual model for performance measurement system. It identifies, too, a commercial computer-based system in order to support strategic performance measurement management. It also analyzes how the PMS requirements are satisfied by the computer-based system, based on the author perception, who was trained at this tool, and on the perception of customers of this system. The assessment of these customer\'s perceptions were made in site through questionnaire based interviews.

Didėjantis mokslininkų ir praktikų dėmesys organizacijos veiklos vertinimo problematikai skatina nagrinėti organizacijos veiklos vertinimo, kaip vadybos tyrimų objekto, aktualijas. Aktualu tampa nagrinėti, kokia turi būti organizacijos veiklos vertinimo sistema, kuri, organizacijoms vykdant veiklą kintančioje aplinkoje, užtikrintų kompleksinį organizacijos veiklos vertinimą ir panaudotų vertinimo rezultatus organizacijos valdyme. Disertacijoje nagrinėjamos organizacijos veiklos vertinimo sampratos, vertinimo ryšys su organizacijos valdymu, požiūriai į organizacijos veiklos vertinimą, atliekama organizacijos veiklos vertinimo sistemų apžvalga ir palyginamoji analizė, formuluojamos organizacijos veiklos vertinimo sistemų vystymo kryptys, analizuojamos organizacijos veiklos vertinimo sistemos pasirinkimo problemos. Atlikus empirinį tyrimą, kuriuo siekiama nustatyti kompleksinio organizacijos veiklos vertinimo poreikį Lietuvos verslo organizacijose, pateikiami rezultatai. Atsižvelgiant į kompleksinio organizacijos veiklos vertinimo sistemos formavimo teorinį ir praktinį poreikį, kuriama kompleksinio organizacijos veiklos vertinimo sistema, apibrėžianti sistemos funkcijas, vertinimo elementus ir procesus. Kompleksinio organizacijos veiklos vertinimo sistemos praktinio įgyvendinimo tikslais nustatomi kompleksinio organizacijos veiklos vertinimo sistemos formavimo etapai ir kuriamos konkrečios priemonės kiekvieno etapo įgyvendinimui. Siekiant patvirtinti pateiktų pasiūlymų tinkamumą... [toliau žr. visą tekstą] / The growing attention of scientists and practitioners towards the issues of performance measurement encourage to analyze actualities of performance measurement as individual object of management. It becomes relevant to analyze what performance measurement system must be in order to ensure for the organizations operating in the changing environment the multidimensional performance measurement and usage of measurement results for the management of organization. In dissertation concepts of performance measurement, its relation to management, different approaches towards performance measurement are analyzed, review and comparative analysis of different performance measurement systems is done, directions of development of performance measurement systems are formulated, problems involved in selection among different performance measurement systems are analyzed. Findings of the empirical research assessing the need for multidimensional performance measurement in Lithuanian business organizations are presented. Depending on the need for formation of the multidimensional performance measurement system at both theoretical and practical level, the multidimensional performance measurement system is being designed defining its functions, measurement elements and processes. With the purpose of practical implementation of the multidimensional performance measurement system, stages of formation of the multidimensional performance measurement system and particular means for its implementation... [to full text]

Sammanfattning Titel: Prestationsmätning av Corporate social responsibility (CSR) för den interna styrningen – En kvalitativ studie Nivå: Examensarbete på grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Josefine Walfridsson och Iman Yassin Handledare: Tomas Källquist och Pär Vilhelmson Datum: 2019 - januari Syfte: Syftet är att skapa förståelse för hur verksamheter arbetar med att föra in CSR i sina interna prestationsmätningar. Metod: Studien utgår från en hermeneutisk forskningstradition med en abduktiv ansats. Den teoretiska referensramen har byggts upp utifrån tidigare forskning. Det empiriska materialet har samlats in utifrån tio kvalitativa semistrukturerade intervjuer. Både teorin och empirin diskuteras sedan i en tematisk analys som följs av studiens resultat och bidrag. Resultat: Prestationsmätningar av CSR används inte genomtänkt för den interna styrningen utan främst för att kunna rapportera CSR-prestationer externt som ett sätt att skapa transparens mot externa intressenter. Studien har visat att prestationsmätningar av CSR används för den interna styrningen i ett fåtal verksamheter men begränsat i majoriteten av de studerade verksamheterna. Studiens bidrag: Studien bidrar med praktisk insikt kring prestationsmätningar av CSR i den interna styrningen, där det visar sig att fokus främst ligger på extern rapportering i praktiken. Den tidigare forskningen kring ämnet präglas av normativa studier. Där prestationsmätningar av CSR tycks gynna verksamheters interna styrning. En del tidigare forskningen indikerar att verksamheters fokus kring prestationsmätningar av CSR ligger på extern rapportering, vilket vår empiriska studie stödjer. Förslag till vidare forskning: Förslag till vidare forskning är att göra flera kvaliativa studier kring prestationsmätningar av CSR i den interna styrningen eftersom det finns begränsat med studier inom området. Ett annat förslag är att forska kring hur verksamheter arbetar med att föra in CSR i sitt prestationsmätningssystem, som den tidigare forskningen benämner som SPMS. Nyckelord: Performance measurement, Corporate social responsibility (CSR), Management accounting, Sustainability performance measurement system (SPMS) / Abstract Title: Performance measurement of Corporate social responsibility (CSR) for internal control – A qualitative study Level: Final assignment for Bachelor Degree in Business Administration Authors: Josefine Walfridsson and Iman Yassin Supervisor: Tomas Källquist and Pär Vilhelmson Date: 2019 – January   Aim: The aim of this study is to create an understanding of how operations are working to introduce CSR into their internal performance measurements. Method: The study is based on a hermenuetic research tradtition with an abductive approach. The theoretical framework has been built based on previous research. The empirical material has been collected based on ten qualitative semi-structured interviews. Both the theory and the empirics are then discussed in a thematic analysis that led to the study's results and contributions.   Results: Performance measurement of CSR is not used for management accounting purpose, but is primarily used for external reporting of CSR performance as a way of creating transparency towards external stakeholders. The study has indicated that performance measurement of CSR is used for management accounting purpose in few operations but limited in the majority of the operations studied.   Contribution of the thesis: The study contributes with practical insight into the performance measurements of CSR in operations management accounting, where it turns out that focus is mainly on external reporting in practice. The previous research on the subject is characterized by normative studies. Where performance measurements of CSR is described as very useful in the management accounting of operations. Furthermore the previous research indicates that performance measurements of CSR in operations mainly focus on external reporting, which our empirical study supports.   Suggestions for future research: Suggestions for future research is to do more empirical studies on performance measurements of CSR in the management accounting of operations, since there is few studies made in this area. Another suggestion is to do research in how operations work to bring CSR into their performance measurement system, as in the previous research is termed SPMS. Keywords: Performance measurement, Corporate social responsibility (CSR), Management accounting, Sustainability performance measurement system (SPMS)

A busca pelo aumento do desempenho tem levado as empresas, em geral, a buscar ferramentas de gestão para esse fim. Nas empresas construtoras não tem sido diferente. Nesse tipo de empresa, a primeira iniciativa foi a gestão da qualidade, porém atualmente observa-se a utilização de outras, a exemplo dos sistemas de medição de desempenho. Nesse contexto, a questão que guiou esse trabalho foi identificar se existe uma prática de medição de desempenho em empresas construtoras e se essa prática contribui para a gestão de desempenho. A partir daí, o objetivo deste trabalho é identificar qual o panorama da utilização dos sistemas de medição de desempenho pelas empresas construtoras brasileiras, além de buscar verificar como é essa prática, qual o seu alinhamento com a teoria e que contribuição pode ser dada a partir da comparação entre a teoria e a prática. Essas informações foram coletadas através de um survey e de um levantamento detalhado em empresas construtoras que possuíam um sistemade gestão da qualidade implantado e, com essas pesquisas de campo, foi possível identificar as características desse uso, os pontos fortes e as dificuldades encontradas pelas empresas. A partir da análise comparativa da prática das empresas e a teoria sobre medição de desempenho, foram elaboradas orientações para utilização dos sistemas de medição de desempenho pelas empresas construtoras brasileiras. A contribuição dessa pesquisa foi levantar uma discussão sobre o tema a nível nacional, identificando as características desta prática e oferecer às empresas construtoras sugestões de como aperfeiçoar o uso dessa ferramenta. / The search for performance raising have leading the firms, in general, to look for management tools. In the construction firms it isn\'t different. In this kind of companies, the first initiative was quality management, but nowadays it\'s possible to find others, as the performance measurement systems. In this context, the question that guided this study was identify if there is a performance measurement practice in the construction firms and if this practice contributes for the performance management. This work aims identify the performance management systems scene in brazilian construction firms, how this practice works and which is the alignment between theory and practice This information was collected by a survey and a detailed description in firms that have quality management systems implanted. With this field research was possible identify the characteristics of this use, the strong points and the difficult of the firms. After the comparative analysis, orientations forperformance measurement systems use was elaborated, focusing in brazilian construction firms. The contribution of this research was initiate a discussion about the theme in national level, identifying the practice characteristics and offer to the firms suggestions for improve the use of this tool.