Limited research has been conducted on financial performance indicators in South Africa. In European countries, Australia and the United States of America, literature has shown that there has been extensive research and implementation of performance indicators, to measure the achievements of objectives. A literature study was conducted for this research on the usage of PI’s, with a view to pinpointing the financial indicators. The literature study was used to develop a questionnaire. The questionnaire was distributed to universities and Technikons in South Africa, to obtain a measure of relevance and agreement on the performance indicators. The findings of the questionnaire culminated in a model that only consists of those indicators with a high level of concurrence among respondents. Performance indicators can serve as a management tool to measure performance and as a means to enhance transparency and accountability.

Every modern organization relies on information systems and has a need formeasuring the performance of those systems and the IT department. It is furthermorewanted to be able to compare oneself to others. Municipalities struggle with theabsence of an instrument designed for their specific needs and circumstances becausemost instruments are designed for profit organizations, focus heavily on technical andeconomical criteria and do not involve criteria that are easy to compare. In this projectthe success factor analysis, a performance measurement instrument, is selected,modified and finally applied in two Swedish municipalities to investigate thesignificance of this instrument and its ability to identify significant factors of success.With interpreting the data gathered using on-line surveys, similarities and comparablecriteria as well as eight significant factors could be identified that are genericthroughout all surveys done.

The present study aims to examine innovation through performance measurement for value creation in business services. For this, we intend to use data service organizations as a basis for determining the indicators best suited for this segment of activity. The study is centered in service organizations located in the city of Santa Maria , RS. The organizations were chosen due to the city being referred to as "University City" is located where a large concentration of college students. Therefore, we sought through the survey research literature on theoretical models and indicators used the technique of questionnaire to collect data. The research in question is classified as descriptive as to objectives, with the aim of describing the indicators used in service organizations. Through the study the proposed models of performance measurement and comparison showing the differences and similarities between the various models. Based on this information aims to disseminate concepts and practices of performance measurement indicators using appropriate measures for organizational analysis . This research is directed service organizations for the purpose of enabling managers in pursuit of sustainable growth by improving the competitive position and reduce the vulnerability of stay in the market. Research has shown the relationship between organizational practices and use of indicators. Regarding the results showed that organizations consider important the use of performance indicators, especially the dimensions customers and employees. Finally, the conclusion of the results emphasize that enable performance measurement, identification of innovation strategies , considering trends and opportunities designed to ensure the creation of value for the customer. / O presente estudo tem por objetivo analisar a inovação por meio de medição de desempenho para a criação de valor nas empresas de serviços. Para isso, pretende-se utilizar dados de organizações de serviço como subsídio para determinar os indicadores que melhor se adaptam para esse segmento de atividade. O estudo está centrado nas organizações de serviços localizadas na cidade de Santa Maria, RS. As organizações foram escolhidas em função de a cidade ser denominada Cidade Universitária onde se localiza uma grande concentração de estudantes universitários. Para tanto, buscou-se através do levantamento de pesquisa bibliográfico alguns modelos teóricos sobre indicadores e utilizou-se a técnica de questionário para a coleta dos dados. A pesquisa em questão classifica-se quanto aos objetivos como descritiva, tendo a finalidade de descrever os indicadores utilizados nas organizações de serviços. Por meio do estudo dos modelos propostos de medição de desempenho, e a comparação mostrando as diferenças e semelhanças existentes entre os diversos modelos. Com base nessas informações almeja-se disseminar conceitos e práticas da medição de desempenho usando os indicadores como medidas adequadas para análise organizacional. Esta pesquisa é direcionada as organizações de serviços com a finalidade de possibilitar aos gestores, a busca por crescimento sustentável melhorando a posição competitiva e reduzindo a vulnerabilidade de sua permanência no mercado. A pesquisa mostrou a relação entre as práticas organizacionais e a utilização dos indicadores. Em relação aos resultados verificou-se que as organizações consideram importante a utilização dos indicadores de desempenho, principalmente das dimensões clientes e de colaboradores. Por fim, a conclusão dos resultados que permitem enfatizar a medição de desempenho, a identificação de estratégias de inovação, considerando as tendências e oportunidades que visam assegurar, a geração de valor para o cliente.

Java Performance Measurement Framework (JPMF) is a framework dedicated to description of points, where the performance is measured. This description is used to gather performance data in these running points. Data are gathered and written without any processing. The handling increases bandwidth and puts high load on the storage. JPMF does not provide any possibility for user to reduce this data. This thesis aims to solve the described problem by introduction of filtering and aggregation, that should reduce the bandwidth. Additionally, performance bottlenecks in various parts of JPMF are investigated and removed. Powered by TCPDF (www.tcpdf.org)

Kurs: Examensarbete i logistik och controller för Civilekonomprogrammet, 30 hp. 4FE18E & 4FE19E, VT17 Författare: Viktor Lööf och Rasmus Tandrup Handledare: Hana Hultén Examinator: Helena Forslund Titel: Tvärorganisatoriska förbättringsmöjligheter – En fallstudie om kvalitetsbrister inom order-till-leveransprocessen Bakgrund: Leverantörer har fått en allt viktigare roll i försörjningskedjan och order-till leveransprocessen har därför beskrivits som en av företagets viktigaste processer. Genom att identifiera kvalitetsbrister inom E-handelsföretagets order-till-leveransprocess och utveckla förbättringsåtgärder för att minimera dessa kan en mer välfungerande process uppnås. För att säkerställa resultatet av en genomförd kvalitetsförbättring måste företag även utveckla styrning för den berörda processen, där det inom order-till- leveransprocessen kan finnas hinder vid utformningen av prestationsmätning mellan leverantör och köpare. Syfte: Syftet med denna studie är att identifiera kvalitetsbrister inom E-handelsföretagets order-till-leveransprocess samt att utveckla förbättringsåtgärder som reducerar de förekommande bristerna. Vidare är syftet att identifiera de hinder som finns vid utformning av prestationsmätning mellan köpare och leverantör inom order-till- leveransprocessen. Metod: Denna studie grundar sig på en kvalitativ ansats. I linje med studiens syfte har en fallstudie gjorts hos E-handelsföretaget. Empiri har insamlats genom observationer, intervjuer och en fokusgrupp. Slutsats: Merparten av de kvalitetsbrister som identifierats inom E-handelsföretagets order-till-leveransprocess härleds till aspekten informationskvalitet. För att reducera dessa kvalitetsbrister presenteras en EDI-lösning mellan köpare och leverantör som en möjlig förbättringsåtgärd, vilket ger förutsättningar för att skapa och kommunicera information vid rätt tillfälle. Majoriteten av de hinder som identifierats vid utformning av prestationsmätning inom order-till-leveransprocessen kan kopplas till vem och hur själva mätningen genomförs mellan köpare och leverantör. Studiens resultat sammanställs i tabell 8 och figur 30, se avsnitt 6.1. / Course: Thesis in logistics and controller for the MBA program, 30 hp. 4FE18E & 4FE19E, VT17 Authors: Viktor Lööf and Rasmus Tandrup Supervisor: Hana Hultén Examiner: Helena Forslund Title: Interorganizational improvements - A case study of quality deficiencies within the order-to-delivery process Background: Due to the increased role of suppliers within the supply chain the order-to- delivery process has been described as one of the most important processes in a company. By identifying quality deficiencies within the order-to-delivery process and developing measures addressing how these can be minimized the overall quality of the process can be improved. To ensure the results of quality improvements companies also need to manage the performance of the process. Managing performance is however connected to obstacles when integrating performance measurement between buyer and supplier within the order-to-delivery process. Purpose: The purpose of this study is to identify quality deficiencies within the case company’s order-to-delivery process and develop improvement measures addressed to reduce the identified deficiencies. Furthermore, the purpose is to create an understanding of obstacles to integrating performance measurement between buyer and supplier within the order-to-delivery process. Method: This study is based on a qualitative approach. In line with the purpose of the study a case study has been conducted at an E-commerce company. The empirical data has been collected through observations, interviews and a focus group. Conclusions: The majority of quality deficiencies found within the studied order-to- delivery process are related to the dimension information quality. To reduce these deficiencies an EDI-solution between buyer and supplier is proposed, providing conditions to create and communicate accurate information at the right time. Most of the obstacles to integrating performance measurement within the order-to-delivery process identified were connected to how the actual measurement is performed. The results of the study are summarized in table 8 and figure 30.

M.Comm. (Industrial Psychology) / Orientation: In theory, work-based identities have been perceived to predict employee performance at work. The rationale behind this thinking is that individuals apply their identities as they work. Little research is available on the exact nature of the relationship between work-based identity and task performance. Research purpose: The aim of this study is to investigate the relationship between work-based identity and task performance before and after the correction of the negatively skewed task performance measure. Motivation of the study: This study will shed light on how to statistically correct negatively skewed task performance ratings. Currently, limited literature exists on how to correct this skewness with the aim of understanding the work-based identity task performance correlation. Research design: The study utilised a secondary data analysis (SDA) approach within the quantitative research paradigm. This study was performed on a cross-sectional survey (n = 2,429) of data which was collected from middle management level, and management levels that fell beneath this, in a large South African Information and Communication Technologies (ICT) sector company (N = 23,134). Scales used in the study were the Work-based Identity (WI-28) and Task Performance Scales. Results: The results confirm a relationship between work-based identity and task performance before and after the logarithmic transformation of the negatively skewed task performance ratings. The results also indicate that the relationship between workbased identity and task performance remains unchanged after the transformation. Practical/Managerial Implications: Employee behaviours impact general organisational outcomes. Managers should strive to design interventions that draw on employee strengths, such as work-based identity and skills that would lead to improved work experiences. Contribution/Value-Add: The study described in this article builds on the work-based identity literature by showing that this construct can be used to predict task performance. The study also provides evidence of how to statistically correct a negatively skewed task performance measure.

The management accounting literature (e.g., Cooper and Kaplan 1988b; Shillinglaw 1982) argues that cost information is beneficial for marketing management in order to improve the business profitability. Accounting for strategic management also proposes the use of accounting information on cost drivers, business strategy, market and competitors (e.g., Shank and Govindarajan 1993). In the accounting and control literature it is also suggested that a company gains if it includes interactive control systems, with the participation of the various functional areas, including marketing, in addition to the traditional diagnostic systems (Simons 1995b). Moreover, the marketing literature states that there is a loss of influence and stature of the marketing department (Webster Jr et al. 2005) and relates this in part to the lack of performance measures (see Ambler 2003b; McGovern et al. 2004; Nath and Mahajan 2008), particularly the financial ones (e.g., Schultz and Gronstedt 1997). The marketing literature also recognises the usefulness of cost accounting information (e.g., Dunne and Wolk 1977; Kirpalani and Shapiro 1973; Winter 1979), in particular the information from the activity-based costing systems for marketing management (e.g., Goebel et al. 1998; Lere 2001). Although the literature in both accounting and marketing note benefits from using accounting information, the interaction, communication and the exchange of information between marketing and accounting departments is poor (Phillips and Halliday 2008; Srivastava et al. 1998) and little researched (De Ruyter and Wetzels 2000; McManus and Guilding 2008). The purpose of this research is to understand what influences the ability of the accounting system to meet the managers’ demand of accounting information, as well as why and how marketing managers are demanding accounting information. In keeping with the exploratory and explanatory research nature of the research an interpretative case study was conducted (see Lukka and Modell 2010; Mason 2002; Yin 2009). Two companies were selected from the Portuguese fashion retail sector (cf. Perloff and Salop 1985; Snyder 1989; Swartz 1983). The data was collected through semi-structured interviews, observation, and documents. The analysis and comparison of these two cases revealed that the use of accounting information was influenced by both structural and functional factors. From the structural point of view, it was important for the two companies to have very detailed accounting information in the system and have the financial and non-financial databases integrated. The mentality of the management control staff – oriented towards the real needs of the managers – was also a key factor. From the functional point of view, it was observed that two complementary forms of transmission of accounting information contributed to the effectiveness of its use. The self-service access to updated information and both automated and customised reports, contributed the accounting information being frequently accessed and interpreted by all managers – particularly commercial and sales managers. The face-to-face presentation and discussion of management accounting reports positively influenced the collective use of accounting information – in order to diagnose problems, find solutions and align the various managers in the implementation of plans. As a result, these interactions were still opportunities for mutual learning. Managers learned the potential of the accounting system and accountants perceived the specific needs of each manager. Therefore, it enabled both financial and management accountants to create and to maintain the management accounting system adapted to the managers' demand. Managers in both companies seek information to analyse sales, control costs and manage profitability. In one of the companies the information was also used strategically – the cost drivers, the market situation and the competitors’ accounting information were analysed. In one company, the accounting information was also used to protect the marketing department, i.e., the accounting information was used to maintain or increase the funds allocated to the marketing budget. In this particular case of marketing performance measurement, the unit of analysis was the marketing project and the metric was the contribution to profits. In conclusion, the marketing managers in these companies do seek management accounting information. Regular face-to-face, multi-functional and multi-hierarchical interaction is a key factor for the use of the accounting system; this is where managers learn the potential of the accounting system and accountants understand the real managers’ needs of accounting information.

For business firms to continue as going concerns, productivity is a primary goal. In order for the firms to remain productive, it is imperative that managers continuously explore ways of improving productivity and employee performance. Employee productivity, in particular, is the measurement of performance and competitiveness in any business firm. A competitive advantage enables a business firm to, amongst others, survive financially, expand its operations and grow its market share. Creativity and innovation are fundamental sources of competitive advantage. In order for a business to retain its competitive edge, it must effectively enhance employee productivity, creativity and innovation. The primary purpose of this study was to investigate a creativity model that could contribute to the enhancement of employee productivity. More specifically, the study investigated how employee productivity (the dependent variable) was influenced by the independent variables rewards, a climate conducive for creativity and innovation, employee creativity, self-esteem and performance intent. The sample consisted of 82 blue-collar employees from various manufacturing firms in Port Elizabeth. The empirical results revealed that the firms’ rewards for performance and their climates for creativity and innovation were positively related to the creativity of their employees. The creativity and self-esteem of their employees were positively related to their employees’ performance intentions, while collectively these three variables were positively related to their employees’ productivity. The managerial implications of these and other findings are discussed in the study.

In last decades, we are viewers of the trend, when business informatics adopts and implements general managerial methodology, methods and tools. These are modified in the specific condition of business informatics. We can demonstrate this trend on the follow examples: Corporate Governance, derived IT Governance. Corporate Performance Measurement (CPM), derived IT Performance Measurement (IT PM) or Balanced Scorecard (BSC), derived IT Balanced Scorecard (IT BSC). There is enough scope for all this domains in the Czech written literature. But there is no scope for IT controlling. The main goal of this thesis is verify the Eschenbach concept of controlling can be adopted by business informatics in its specific condition. This diploma thesis also handles about problems and benefits caused by implementation this concept of controlling in business informatics. The main goal is reached by exploration literature, researches, case studies, articles and other paper or electronic essays, when the methods of deduction and synthesis are used for customizing general facts about controlling for IT Governance and IT Management Thesis is divided in three parts: At the beginning of this diploma thesis, there are introduced right assumptions for correct understanding of IT controlling. The benefits of this part we can see in the defining of system attributes of business informatics and comparison IT Management and IT Governance with two theoretical approaches to management control system. By this comparison is verified the possibility to adopt controlling in business informatics. In the second part of this diploma thesis, there is description of author concept IT controlling based on Eschenbach. There is description of main IT controlling function, institutionalization of IT controlling and the role of IT controller in organizational structure. The rest of this thesis is devoted to the concrete IT controlling functions, problems and solving of theirs. These are divides in two categories. The firs one is focused on performance oriented IT controlling. The second one is focused on IT costs oriented IT controlling. This thesis handles about IT controlling complexly. The result of this diploma thesis is author concept of IT controlling based on Eschenbach concept of controlling.

Diploma Thesis,The Strategic Performance Measurement of Company, is focused on creation of the vision and Balanced Scorecard management system for GRANITI, s.r.o. organization. In the theoretical part, there are explained basic vocabularies of strategic management as system INFA, methodes focused on external analysis of the organization environment (PEST analysis, Porter`s model of five forces and SWOT analysis) and internal analysis of the organization environment. In the next chapter of theoretical part, there is explained Balanced Scorecard management system.In the practical part of diploma thesis, there is introduced GRANITI, s.r.o. oraganization and its strategic analysis which is linked with creation of vision and Balanced Scorecard strategy including its strategic map.