Manufacturers have in recent years become more and more aware of the benefits of offering more comprehensive value propositions. As the economic climate changes, more manufacturers are trying to capture value further downstream in the value chain by providing services. The field of performance management has been extensively adopted in production and the benefits of performance measurement have been widely praised both in literature and in business. The literature on performance management has also extended into service management and how to manage service performance. But how can performance measurement and performance measurement systems be implemented when the line between products and services becomes more and more unclear? Over a twenty week period, the researchers have studied, analyzed, and observed the procedures at Scania CV’s maintenance development and delivery organization. The study was conducted on Scania’s premises in Södertälje, Sweden. Scania’s Preventative Maintenance Development group develops and sets the requirements for the preventative maintenance programs Scania offers to its customers. The group had a desire to track and measure what effects changes made in the maintenance program have on the customer’s life cycle profit. At Scania’s Preventative Maintenance Development group, there is a developed performance measurement system, MPI-model, consisting of maintenance performance indicators (MPIs). The current MPI-model, however, lacks practical applicability. The master thesis has aimed at investigating how the MPI-model could be implemented in the preventative maintenance development by researching what criteria are set in literature for performance measures, how existing resources can be employed, and how performance measurement systems can be used. Apart from conducting a case study, in order to investigate how performance measurement systems could be implemented, an extensive literature review was also conducted to provide the necessary theoretical knowledge. The result of the study was a proposed three-step model that clarifies the requirements for the implementation of a performance measurement system.

No

Pressure on companies to show evidence of compliance with sustainable requirements is increasing. Performance measurement systems (PMSs) assist managers in making such choices that optimize sustainability within supply chain operations. At the same time, companies’ supply base is growing globally and incurring an increase in one of the most visible parts of a supply chain's environmental impact - transportation. The difficulty lies in obtaining standardized data of sustainable impact by transportation. Thereby, ability to show compliance by measuring and evaluating the sustainable performance of transportation is problematic. This report thus addresses the issue of data availability and quality and its impact on ability to measure and evaluate performance in transportation. Further, the objective is to investigate what critical aspects to consider in order to manage environmental performance in a measurement system of logistics. A case study at Company X, a globally dispersed company within the manufacturing industry has been conducted in order to bring clarity to the questions posed. A framework of founding steps in the development of a PMS with the inclusion of environmental sustainable aspects has been developed from previous research to assess the findings against. The analysis carried out show evidence of availability and quality of data heavily hindering development of Sustainable Performance Measurement Systems (SPMS) by inclusion of environmental aspects. The fundamental aspects in need of consideration are summarized by; commitment and technical support, data availability, management of data and design of measurements. Further there lies a critical factor within management of measurements. This study contributes to practitioners with guidance from developed framework to assess critical factors. The theoretical contribution lies within the investigation of obstacles in need of consideration in development of SPMS, a present under-research area, especially in an industry context. Keywords: Sustainable Performance Measurement, Sustainable Performance Measurement Systems

Sammanfattning Bakgrund: High Performance Work Systems (HPWS), kan definieras som ett system av HR praktiker med intention att skapa en miljö som ger de anställda mer ansvar och skapa större organisationsengagemang. Anställda ses och behandlas som värdefulla tillgångar. Det ökade organisationsengagemanget gör i sin tur det möjligt för organisationer att skapa och upprätthålla konkurrensfördelar för att kunna uppnå organisationens mål, de anställdas mål sätts i linje med organisationen vilket gör att alla arbetar åt samma håll. Den största anledningen till att organisationer implementerar HPWS är att öka företagets effektivitet och produktivitet. Syfte: Syftet med studien är att kartlägga anställdas arbete med individuell målsättning, erfarenhet av prestationsstyrning samt välmående på arbetsplatsen i en HPWS miljö, samt undersöka dess relationer. Metod: En kvantitativ studie utförd på data insamlad via enkäter i Teams Forms från en icke slumpmässig urvalsgrupp bestående av personer med anställning i en organisation med implementerad HPWS. Data har statistiskt analyserats i PSPP och resultaten presenteras i tabeller, figurer med tillhörande deskriptiva text. Resultat: Resultatet visar att anställda i en organisation med implementerat HPWS har en hög grad av självbestämmande, möjlighet att vara med och påverka, de värderar sitt arbete som kompetenshöjande och meningsfullt samt har en god work-life balance. Slutsats: Studies resultat gör det rimligt att anta att HPWS skapar en miljö som har positiv påverkan på den anställdas arbete med individuell målsättning, erfarenhet av prestationsstyrning samt välmående på arbetsplatsen. Resultatet visar även tendenser på skillnader mellan män och kvinnor, där kvinnornas medelvärde är något högre än männens. Baserat på den tendensen, föreslår denna studie att förslag till framtida forskning att undersöka vilka variabler som påverkar kvinnors upplevelse av HPWS positivt. Nyckelord: HPWS (High Performance Work Systems), individuell målsättning, prestationsstyrning, välmående på arbetsplatsen / Abstrakt Bakgrund: Högpresterande arbetssystem kan definieras som ett system av HR-metoder som skapar en miljö i en verksamhet som tillåter en anställd större engagemang och ansvar. Anställda ses och behandlas som värderade tillgångar. Det ökade engagemanget i verksamheten gör det möjligt att skapa och bibehålla konkurrensfördelar tack vare medarbetarnas engagemang för att hjälpa verksamheten att lyckas. Den främsta anledningen till att anta HPWS är att öka företagets effektivitet och produktivitet. Syfte: Syftet med denna studie är att kartlägga medarbetares arbete med individuell målformulering, erfarenhet från performance management och deras välbefinnande på jobbet i en HPWS-miljö, samt granska relationerna mellan de tre. Metod: En kvantitativ studie med resultat baserade på statistisk analys utförd i PSPP baserat på data som samlats in via Teams formulär frågeformulär från ett icke-slumpmässigt urval av personer som arbetar i organisationer med implementerad HPWS. Resultatet presenteras i tabeller och figurer med beskrivande text associerad. Resultat: Resultaten från denna studie visar att anställda i en organisation med implementerat HPWS har en hög grad av autonomi, stor möjlighet att påverka beslut, de värdesätter sitt arbete som meningsfullt och kompetenshöjande och har en god balans mellan arbete och privatliv. Slutsats: Resultaten från denna studie gör det rimligt att anta att HPWS skapar en miljö som har en positiv inverkan på medarbetarnas arbete med att sätta individuella mål, erfarenhet av performance management och välbefinnande i arbetet. Resultatet visar tendenser till skillnader mellan män och kvinnor, där kvinnor får högre poäng jämfört med män. Baserat på denna trend är förslaget till ytterligare studier att undersöka vilka variabler i en HPWS-miljö som har en positiv inverkan på kvinnor. Sökord: HPWS (High Performance Work Systems), individuell målsättning, performance management, välbefinnande på jobbet

<p>Performance measurement is a topic that has received considerable attention during the last decades. There are many motives for using performance measures in a company but perhaps the most crucial one is that they will help to improve productivity when used properly. Productivity is of vital importance to a company’s ability to compete and make profits over time. A company that is not able to efficiently utilise its resources in creating value for its customers will not survive in the competitive business environment of today. </p><p>However, the development of fully functional and suitable performance measurement systems (i.e. set of measures) has proven to be a very challenging task. This research has focused on the last phase of the development of performance measurement system, namely the continuous updating of the performance measures, which still have not been explored in a satisfactory manner. The objective is to investigate and clarify how to evaluate and revise performance measurement systems. In order to reach this objective, several obstacles that contribute to the complexity of the research area are treated. </p><p>In the beginning, the thesis thoroughly investigates the confusing terminology within the field and frequently used terms like productivity, profitability, performance, efficiency and effectiveness are explained. Then, a categorisation of ways to measure performance is presented along with advantages and shortcomings of different productivity and other performance measures. Several key-factors found to affect the productivity of a manufacturing company are also discussed, such as: design of processes and equipment, disturbances and losses, management and control, product design, and job design and work organisation. Much attention is given to the different requirements that performance measurement systems must fulfil, both on the system level and the measure level. Finally a method called the performance measurement progression map is finally proposed, which has been developed in order to give measurement practitioners a comprehensive guide of how to evaluate and revise performance measurement systems. </p><p>The thesis is concluded with the results from several empirical investigations in which the usefulness of the developed method is validated. </p><p><b>Keywords:</b> Performance measurement, Performance measurement systems, Productivity, Evaluation</p>

中小企業如何規劃績效評量系統(PMS)？以台灣一中小企業為例做分析 / The paper wishes to provide another angle of study in the performance measurement system (PMS) in SMEs by using a case. The topic was inspired by literatures that focus on PMS in SMEs. As widely understood, the importance of PMS has grown in the last 30 years and there were many PMS models. Yet, applying these PMS models to SMEs is still in doubt. This paper is interested in how SMEs implement their PMS without using any PMS models. In Taiwan, SMEs refer to enterprises with less than 200 employees. However, here in this paper we apply the U.S. definition, company with less than 500 employees, as our standard. The chosen company we studied has nearly 500 employees up to the end of 2013. In one literature - Performance Measurement System in SMEs (2005) - it concluded ten dimensions of PMS characteristics commonly used by popular PMS models. In order to examine the robustness of the PMS in the case company, these dimensions are used to make comparison. The result shows that the case company constructed a quite robust PMS by applying these dimensions. However, since there’s limited resource for SMEs to implement models, we recommend SMEs to use these dimension to examine their PMS instead of trying to find out the best model.

Corporate governance (CG) has recently received much attention because of the wave of financial scandals in the early 2000s and the more recent global financial crisis. CG reforms, including laws, codes and listing rules have been established to protect shareholders’ rights and restore investors’ confidence in the capital market. These reforms have largely contributed to the evolution of internal and external governance mechanisms that are aimed at mitigating agency conflicts between managers and shareholders. However, overemphasis has been placed on the monitoring and control dimensions of governance, which may hinder entrepreneurial activities, obscure business prosperity and contribute to a narrow perspective on CG. It has been argued that there is a need to broaden CG beyond compliance (conformance) to a set of rules and laws, to include the performance aspects of governance that focus on strategy and value creation. In other words, governance should not only focus on monitoring managerial performance to ensure accountability to shareholders, but also on mechanisms that motivate management to optimise shareholders’ wealth. Enterprise governance (EG) framework has been introduced to keep the balance between the conformance and performance dimensions of governance. However, few studies address the possible tension between conformance and performance. Moreover, there is no agreement among these studies on the relationship between conformance and performance in the governance context. Arguably, Value-based Management (VBM) is an appropriate approach to address the issue of EG. VBM adopts value creation as an overall objective, develops a strategy that contributes to value creation and integrates it into decision-making. In this way, VBM can act as an effective mechanism for motivating management to maximise shareholder wealth, which works in parallel with other CG mechanisms, to mitigate agency conflicts resulting from the separation between ownership and management. This study aims to develop a contingency framework of EG through operationalising the conformance using CG and performance using corporate entrepreneurship (CE). This framework examines the inter-relationships between VBM, compliance with the Combined Code on Corporate Governance (CCCG), CE and the ultimate effect on organisational performance. More specifically, the study empirically examines the effect of compliance with the CCCG on CE, and whether VBM can achieve a balance between compliance with the CCCG and CE, should a conflict exist. The study also examines whether a fit between contingency variables (company size, agency conflicts, uncertainty, strategy and decentralisation), VBM, compliance with the CCCG codes and CE is associated with organisational performance. To achieve the aim of this study a cross-sectional survey, based on a questionnaire, is conducted to identify the level of VBM implementation, contextual and organisational factors in the large and medium quoted companies in the UK. The questionnaire targets the Chief Financial Officers (CFOs) in these companies as key informants. In addition, a content analysis of the annual reports of the sampled companies is undertaken to measure the level of compliance with the CCCG. Financial data (e.g. organisational performance) have been obtained from the DataStream, Fame and Thomson One Banker databases. Partial Least Squares Structural Equation Modelling (PLS-SEM) is adopted for data analysis and hypotheses testing. The results suggest that VBM implementation is positively associated with agency conflicts, low cost strategies and decentralisation. Compliance with the CCCG is positively associated with agency conflicts and company size. CE is positively associated with company size, uncertainty and differentiation strategies. In addition, the fit between compliance with the CCCG and contingency factors significantly predicts the marketbased performance. The fit between CE and the contingency factors significantly predict the perceived performance. However, the results regarding the effect of VBM on organisational performance are mixed. While VBM has no significant direct effect on the market-based performance, VBM has indirect positive effect on the market-based performance acting through compliance with the CCCG as an intervening variable. VBM is significantly associated with compliance with the CCCG but not with CE. No evidence is found for negative association between compliance with the CCCG and CE. The results support a large number of the proposed relationships between the contingency factors, VBM, compliance with the CCCG and CE. The results also suggest that using both compliance with the CCCG and CE as intervening variables in the relationship between VBM and organisational performance contributes to explaining the mixed results in the VBM literature. In terms of the EG framework, VBM does not keep a balance between conformance and performance. VBM emphasises the compliance with the CCCG (conformance) at the expense of CE (performance). The results did not provide significant evidence of a conflict between compliance with the CCCG and CE, the area which lacks empirical evidence. This study contributes to the literature at different levels. At the theoretical level, this study develops a theoretical model that links a performance management system (PMS), i.e. VBM, to CG practices and CE. This model attempts to bridge the gap between different disciplines, including management accounting, CG and entrepreneurship. Furthermore, combining both the contingency theory and the agency theory lenses contributes to the development of a comprehensive model of EG. At the methodological level, unlike previous studies, this study measures VBM practices on a continuum, rather than categories. Multiple data collection methods are used, and a powerful statistical technique (PLS-SEM) is adopted for data analysis. At the empirical level, the study is conducted in the UK. Though it is different from the US in many aspects, very few studies have been conducted in this context in many research areas such as VBM, CG and CE.

Performance measurement is a topic that has received considerable attention during the last decades. There are many motives for using performance measures in a company but perhaps the most crucial one is that they will help to improve productivity when used properly. Productivity is of vital importance to a company’s ability to compete and make profits over time. A company that is not able to efficiently utilise its resources in creating value for its customers will not survive in the competitive business environment of today. However, the development of fully functional and suitable performance measurement systems (i.e. set of measures) has proven to be a very challenging task. This research has focused on the last phase of the development of performance measurement system, namely the continuous updating of the performance measures, which still have not been explored in a satisfactory manner. The objective is to investigate and clarify how to evaluate and revise performance measurement systems. In order to reach this objective, several obstacles that contribute to the complexity of the research area are treated. In the beginning, the thesis thoroughly investigates the confusing terminology within the field and frequently used terms like productivity, profitability, performance, efficiency and effectiveness are explained. Then, a categorisation of ways to measure performance is presented along with advantages and shortcomings of different productivity and other performance measures. Several key-factors found to affect the productivity of a manufacturing company are also discussed, such as: design of processes and equipment, disturbances and losses, management and control, product design, and job design and work organisation. Much attention is given to the different requirements that performance measurement systems must fulfil, both on the system level and the measure level. Finally a method called the performance measurement progression map is finally proposed, which has been developed in order to give measurement practitioners a comprehensive guide of how to evaluate and revise performance measurement systems. The thesis is concluded with the results from several empirical investigations in which the usefulness of the developed method is validated. Keywords: Performance measurement, Performance measurement systems, Productivity, Evaluation / <p>QC 20161026</p>

De nombreuses problématiques existent dans la conception et l’implantation des SIP (Système d’Indicateurs de Performance). Ainsi, de nombreuses méthodes ont été développées par différents praticiens et chercheurs, mais aucune d’elles n’a une couverture suffisante pour remédier à ces problèmes. L’objectif de ce travail de recherche est de partir de toutes les méthodes existantes, pour en dégager d’une part les forces et les faiblesses et permettre de développer ensuite un Cadre Généralisé des Méthodes d’Elaboration de Systèmes d’Indicateurs de Performance (CGMESIP). Ce cadre définit dans un premier temps tous les modules que devrait contenir toute méthode dédiée à la définition et à l’implantation d’un SIP. Dans un second temps, à partir de ce cadre, des améliorations ont été apportées à la méthode ECOGRAI. Cette méthode ECOGRAI* améliorée a ensuite été appliquée à un cas industriel focalisé sur la Gestion de la Maintenance. / Many problems exist in PIS (Performance Indicators Systems) design and implementation. So, a lot of methods have been developed by different practitioners and researchers, but none of them has a sufficient covering to solve all these problems. The objective of this research task is to start from all the existing methods to bring out from them , at the one hand, the strengths and the weaknesses and then, to develop a Generalized Framework of Development Methods for Performance Indicators Systems (GFDMPIS). Initially, this framework defines all the modules which should contain any method dedicated to the definition and the implementation of a PIS. In the second time, from this framework, improvements were introduced to the ECOGRAI method. This improved method ECOGRAI* was then applied to an industrial case focused on Management of Maintenance.

Qualquer que seja o seu setor de atuação, porte ou origem, as organizações têm enfrentado desafios cada vez mais sérios no propósito de dar continuidade a suas atividades, preferencialmente na busca de um desempenho cada vez melhor, de modo a atingir ou ir além do que é estipulado em seus processos de planejamento. Tais organizações têm a necessidade de identificar, mensurar e avaliar esse desempenho, tornando essa mensuração um importante subsídio para a tomada de decisões mais apropriadas e efetivas, particularmente no que se refere a aspectos outrora negligenciados, como aqueles mais diretamente ligados à questão da sustentabilidade, com destaque para o reconhecimento da importância das chamadas partes interessadas (ou stakeholders), i.e, os diversos públicos que exercem algum tipo de influência na organização ou que são influenciados por ela. Este é, portanto, um dos grandes desafios para as organizações neste momento: como realizar uma apropriada mensuração do desempenho organizacional, considerando-se a necessidade de inclusão dos aspectos relativos à sustentabilidade, como a inserção de resultados finais tríplices (Triple Bottom Line) e a contemplação dos stakeholders como públicos relevantes para que os objetivos estratégicos sejam alcançados. Nesse contexto, o propósito principal deste estudo é responder à seguinte pergunta de pesquisa: Quais são as relações entre as partes interessadas (stakeholders) e os Sistemas de Mensuração de Desempenho (SMDs) das organizações?. Para tanto, pretende-se neste trabalho: (1) entender os conceitos e processos envolvidos na criação e implementação de sistemas de mensuração de desempenho que tenham como foco a sustentabilidade manifestada pelas perspectivas econômica, social e ambiental; (2) considerar-se a participação das partes interessadas e sua influência na determinação do desempenho organizacional a partir do entendimento da importância destes para as organizações; e (3) contribuir, de forma efetiva, para o desenvolvimento teórico, conceitual e prático do assunto em estudo. O referencial teórico consiste em três grandes temas: (i) origem e histórico dos conceitos sobre sustentabilidade e a sua influência nas organizações; (ii) gestão das partes interessadas e sua importância estratégica para as organizações; (iii) mensuração do desempenho organizacional, com seus principais conceitos e metodologias, principalmente considerando-se a inclusão de uma ótica de sustentabilidade. A pesquisa de campo realizada, de natureza quantitativa, é do tipo survey e contou com a participação de 149 empresas pertencentes ao setor industrial e associadas ao CIESP (Centro das Indústrias do Estado de São Paulo). Seus principais resultados apontam para a confirmação das três hipóteses da pesquisa, com correlações positivas entre a influência dos stakeholders e: o Grau de Abordagem Triple Bottom Line; o Grau de Amplitude dos SMDs; e o Grau de Uso dos SMDs. Além disso, verificou-se a prevalência dos consumidores e clientes como a categoria de stakeholders mais influente, seguidos pelos acionistas; o predomínio das dimensões financeira e de clientes na constituição dos SMDs; a concentração do uso dos SMDs para Monitoramento e Foco de Atenção; e a existência de diferenças na percepção quanto à influência dos stakeholders, dependendo tanto do porte quanto da origem do capital das empresas, além de diferenças quanto ao emprego dos indicadores da dimensão ambiental, em função especificamente da origem do capital da empresa. / No matter their size, origin or field, organizations have had to face more and more challenges on their way towards a better performance. Besides trying to reach their goals as defined in their planning process, such organizations have been required to identify, measure and evaluate their performance, turning this into a critical and important element in their decision making processes. Another relevant issue is related to whether this performance measurement process refers to aspects otherwise neglected, such as those directly related to sustainability like the inclusion of social and environmental aspects or the several potential stakeholders influence in the organization, what may require improved performance measurement, beyond what has been done in a more traditional approach. This is a major challenge for organizations nowadays: how to measure their performance, taking into consideration a triple bottom line (economic, social and environmental) approach and the inclusion of a broader stakeholders perspective, according to what has been defined as relevant. From this viewpoint, the main objective of the present research is to answer to the following question: What are the relationships among the stakeholders and the Performance Measurement Systems (PMS) established in organizations?. By doing so, this study will provide: (1) understanding of the concepts and processes embedded in the creation and implementation of performance measurement systems in organizations that are sustainability-oriented; (2) identification of the influence of the stakeholders on the performance measurement systems implementation and use; and (3) an effective contribution to the conceptual and practical aspects related to the subject. The theoretical basis includes three big areas: (i) origin and history of sustainability concepts and their influence on organizations; (ii) stakeholder theory and its importance to organizations; (iii) organizational performance measurement and its concepts and practices, including the sustainability-oriented ones. The field research is quantitative, with a survey been performed among 149 industrial companies associated to CIESP (State of Sao Paulo Industries Centre). The main results point out to the confirmation of the research hypothesis, with positive correlations among Stakeholders Influence and: the degree of Triple Bottom Line approach; the degree of scope of PMSs; and the degree of use of PMSs. The survey was also able to identify the prevalence of Consumers and Clients as the most influential category of stakeholders, followed by Shareholders; the dominance of the Finance and Client perspectives in the design of the PMSs; the incidence of PMSs use regarding Monitoring and Attention Focus; and differences in perception of stakeholders influence, according to the size and the origin of the capital of the organization, and differences regarding the use of environmental indicators, according to the origin of the capital of the firm.