Kaplan and Norton have provided a framework to link control to an organization's vision-the balanced scorecard. This approach provides measures in four areas: (1) Customer, (2) Internal Business, (3) Innovation and Learning and (4) Financial. This article provides a starting point in adapting this method to a church by looking at four measurement perspectives: (1) Members/Attenders, (2) Internal Ministry Processes, (3) Ministering, and (4) Innovation and Learning. An example is then developed using a church's mission and visio.

This thesis presents the findings from two case study examinations of strategic performance measurement systems within two turbulent environmental contexts: the U.S. security software industry and the U.S. health care industry. Despite a three-­‐decade emphasis on performance measurement research, little empirical work has been carried out inside turbulent settings—contexts characterized by rapid change, high levels of instability and complex configurations among environmental variables. This research targets that gap. Through exploratory case studies from seven security software firms paired with a single in-­‐ depth case investigation within a transforming health care system, this study addresses the question: “how do firms in turbulent environments measure strategic performance?” The research found that in turbulent environments, an effective strategic performance measurement system contains six interrelated elements: management aims, performance objectives, uncertainty areas, decision data, management attention and performance measures. Top managers focus on their aims and performance objectives to meet requirements via a closed-­‐loop approach while monitoring uncertainty areas and gathering decision data in an open-­‐loop way. This union of feedback and feedforward control enables dynamic interaction among the various elements of the system all of which are informed by performance measure data. Effective use is moderated by management’s focus of attention. The research has implications for information processing and management control literature; it extends existing theory to incorporate the use of semi-­‐structures within the framework of the strategic performance measurement system as a means of overcoming the challenges of uncertainty. Further, the research contradicts both extant literature and practice convention that claims strategic performance measurement frameworks need to be balanced to be effective. Practitioners are provided with a strategic performance measurement framework for use in turbulent environments. The framework would benefit from further examination in a variety of different, equally turbulent, contexts.

This thesis presents the findings from two case study examinations of strategic performance measurement systems within two turbulent environmental contexts: the U.S. security software industry and the U.S. health care industry. Despite a three-­‐decade emphasis on performance measurement research, little empirical work has been carried out inside turbulent settings—contexts characterized by rapid change, high levels of instability and complex configurations among environmental variables. This research targets that gap. Through exploratory case studies from seven security software firms paired with a single in-­‐ depth case investigation within a transforming health care system, this study addresses the question: “how do firms in turbulent environments measure strategic performance?” The research found that in turbulent environments, an effective strategic performance measurement system contains six interrelated elements: management aims, performance objectives, uncertainty areas, decision data, management attention and performance measures. Top managers focus on their aims and performance objectives to meet requirements via a closed-­‐loop approach while monitoring uncertainty areas and gathering decision data in an open-­‐loop way. This union of feedback and feedforward control enables dynamic interaction among the various elements of the system all of which are informed by performance measure data. Effective use is moderated by management’s focus of attention. The research has implications for information processing and management control literature; it extends existing theory to incorporate the use of semi-­‐structures within the framework of the strategic performance measurement system as a means of overcoming the challenges of uncertainty. Further, the research contradicts both extant literature and practice convention that claims strategic performance measurement frameworks need to be balanced to be effective. Practitioners are provided with a strategic performance measurement framework for use in turbulent environments. The framework would benefit from further examination in a variety of different, equally turbulent, contexts.

This paper shows a study about the main management systems currently applied by the Brazilian companies, presenting particular features and some common aspects which allow the integration of the ISO 9001, National Prize of Quality and Strategic Planning. Thus, a gathering system of management has been idealized and developed around the strategic control originated by the pointers intersection and optimized by the Balanced Scorecard selected by a service rendered company on management technologies according to the necessities originated by such systems demands and by the own directory of the organization. The study, however, does not aim at presenting the whole documentation generated and applied by the company on the construction of the gathering system, but the tools built for that and the pointers matrix belonging to the center of the study. The results achieved showed to be effective for the obtaining a multifunctional system composed by 45 pointers, and of small associated documentation, versatility on the new systems gathering, superior performances to the established aim, besides multiple external conquests such as the Prêmio Qualidade RS (Silver Trophy category), and the ISO 9001 certification. Starting from that, we expect other organizations develop their management systems based on the measurement system, motivated by the simple method developed in this work and of great outcome in order to better administrate their business and also to enlarge the resources invested in their administration / Este trabalho apresenta um estudo sobre os principais sistemas de gestão utilizados pelas empresas brasileiras, na atualidade, apresentando características individuais e alguns aspectos comuns, que possibilitaram a integração da ISO 9001, Prêmio Nacional da Qualidade e Planejamento Estratégico. Para tanto, um Sistema Integrado de Gestão foi planejado e desenvolvido, em torno do controle estratégico originado pela interseção de indicadores e otimizado pelo Balanced Scorecard, selecionados por uma empresa prestadora de serviços em tecnologias de gestão, em função das necessidades originadas pelas demandas de tais sistemas e pela própria direção da organização. O trabalho, porém, não visa a apresentação integral da documentação gerada e utilizada pela empresa, na construção do sistema integrado, mas as ferramentas elaboradas, para tanto, e a matriz de indicadores, que está no centro do estudo. Os resultados alcançados monstraram-se efetivos pela obtenção de um sistema multifuncional, composto de 45 indicadores e de pequena documentação associada, versatilidade para integração de novos sistemas, desempenhos acima das metas estabelecidas e múltiplas conquistas externas, tais como o Prêmio Qualidade RS (modalidade Troféu Prata) e a certificação ISO 9001. Espera-se, com isso, que outras organizações, independentemente do ramo de atividade, porte e estágio de gestão, levem em consideração a alternativa de planejarem e desenvolverem seus sistemas de gestão, a partir do sistema de medição, motivados pelo método desenvolvido para o presente trabalho, que apesar de simples, apresenta grandes resultados, a fim de melhor gerirem seus negócios e potencializarem os recursos investidos na sua administração

Submitted by Miriam Lucas (miriam.lucas@unioeste.br) on 2018-05-08T14:00:46Z No. of bitstreams: 2 Joice_Franciele_Wendling_ Damke_2017.pdf: 1022895 bytes, checksum: 81e0dc74536c1b8994fe3b5309eb322c (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-05-08T14:00:46Z (GMT). No. of bitstreams: 2 Joice_Franciele_Wendling_ Damke_2017.pdf: 1022895 bytes, checksum: 81e0dc74536c1b8994fe3b5309eb322c (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-10-19 / An increasing number of studies have sought to analyze the relationship between managerial systems control and psychological contracts. There are few studies that evaluate this relationship through the strategic levers of control proposed by Simons (1995). Combining variables in these dimensions, this study aimed to investigate the relationship between strategic systems control and psychological contracts at Itaipu Technological Park Foundation - Brazil. Data collected from a survey of 197 respondents using Simon´s model (1995) as a construct for strategic systems control and by Rousseau (1989, 1995) for psychological contracts and investigated by correlation analyzes revealed positive associations between strategic levers of control and psychological contracts, highlighting the levers of diagnostic and interactive systems, which produced the highest correlations with psychological contracts in the research organization. The results show the relationship of strategic control levers' interdependence in the development of psychological contracts and point to gaps (discrepancies) between expected and performed in terms of the formal use of control systems, one of the managerial contributions of this study / Um número crescente de estudos tem buscado analisar a relação entre sistemas de controles gerenciais e contratos psicológicos. São raros os estudos que avaliam esta relação por meio das alavancas de controle estratégico propostos por Simon (1995). Conjugando variáveis nessas dimensões, este estudo objetivou investigar a relação entre sistemas de controle estratégico e contratos psicológicos na Fundação Parque Tecnológico Itaipu Brasil. Dados levantados em survey junto a 197 respondentes utilizando o modelo de Simon (1995) como constructo para sistemas de controle estratégico, de Rousseau (1989; 1995) para contratos psicológicos, e investigados por análises de correlações, revelaram associações positivas entre as alavancas de controle estratégico e contratos psicológicos, com destaque para as alavancas dos sistemas diagnósticos e interativos, que produziram as maiores correlações com contratos psicológicos na organização pesquisada. Os resultados evidenciam a relação de interdependência das alavancas de controle estratégico no desenvolvimento de contratos psicológicos e apontam os gaps (discrepâncias) entre o esperado e o desempenhado em termos da utilização formal dos sistemas de controle, uma das contribuições de natureza gerencial deste estudo.

This diploma thesis "Strategic analysis of the company" is focused on a complete strategic analysis of selected company with a view to define a suitable company strategy. The theoretical part of this thesis describes and covers the meaning of the strategic management of a company and the process of strategic analysing. The practical part with description of materials and methods is focused on the analysis of external and internal environment of the company, definition of key resources and abilities and specification of relevant opportunities and threats. Afterwards, on the basis of the SWOT analysis results, there is evaluated suitability of currently applied strategy in this part. In the final part the author formulates his own proposals of the conception and strategic goals of the company.

Bakgrund och problem: Mindre företag är en viktig del av Sveriges ekonomi, därmed blir frågan om mindre företags överlevnad och tillväxtproblem relevant att se till. Studien undersöker därmed hur och varför företagsstyrning utvecklas i små företag, och hur förändrad företagsstyrning förebygger ytterligare tillväxt. Syfte: Rapportens övergripande syfte är att visa på vilket sätt ett företags ekonomistyrning, organisationsstyrning och strategistyrning förändras under tillväxtprocessen, samt redogöra för de bakomliggande orsakerna till varför styrningen förändras. Studien undersöker även vilken påverkan dessa faktorer har haft på företagets tillväxt. Metod: Baserat på studiens frågeställning och syfte ansågs fallstudien vara det mest lämpade metodvalet. Därmed valdes enfallsstudien ut. Det empiriska materialet samlades in genom semistrukturerade intervjuer, med kompletterande information från ytterligare dokument och tidningsartiklar. Slutsats: Tillverkningsföretaget AD-Trä har genomgått en framgångsrik tillväxtprocess sedan början av 1990-talet. Denna studie söker att finna hur strategistyrningen, ekonomistyrningen samt organisationstyrningen har förändrats under tillväxtprocessen, samt lokalisera de bakomliggande orsakerna till varför styrningen har förändrats. / Background and problem: Small business enterprises is a substantial part of the Swedish economy, therefore is it relevant to research what makes smaller enterprises survive on the market how smaller enterprises must adapt during economic growth. This study examines how and why control systems is developed, and used, in small business enterprises and how they change during economic growth. Purpose: The overall purpose of the study is to show how a company’s management control system, organization and strategy change during economic growth, and why it changes. The study also examines the impact that these factors have on the company’s growth. Method: Based on the framing of question and the purpose of the study a case study was considered the best option, where one company was specifically selected. The empirical material was gathered through semi-structured interviews, which was supplemented with secondary documents and articles. Conclusion: The manufacturing company AD-Trä has gone through a successful period of economic growth since the beginning of the 1990s. This study examines how strategic, economic and organizational management control has changed during this growth, and also locate the reasons behind why the control systems has changed. <img src="file:///page8image14280" />

The aim of the study is to explore the specifics of strategic planning in non-profit organizations, their experiences with planning and, on the basis of their experiences, present practical recommendations. The method chosen for collecting information were interviews with selected staff of organizations that are doing strategic planning. Qualitative research has been used for when evaluating the interviews. The study focuses on basic terminology and explanation of single terms. It shows various stages of planning, the process itself, and is complemented by practical examples. The text includes a case study of an organization that is using strategic planning. Essential part of the case study forms the key drivers for the decision to implement strategic planning. It works through the entire planning process beginning with the formation of working groups, the setting up of a vision, individual goals and different analyzes. Finally, the study presents the key strategic document the organization has created including detailed information on elaborated tasks, relevant timetables and a financial analysis.

Made available in DSpace on 2016-04-28T20:16:26Z (GMT). No. of bitstreams: 1 2008 - Maria Alice Zacarias do Amaral.pdf: 561949 bytes, checksum: 5d68f71db6c659eda036f9c9e229e902 (MD5) Previous issue date: 2008-06-20 / Funda??o Carlos Chagas Filho de Amparo a Pesquisa do Estado do Rio de Janeiro / With the objective of evaluating the knowledge of milk producers who have received instructions about Efficiency Test and strategic control of cattle ticks by Embrapa Milk Cattle, and those who haven't, there were interviewed, on this present study, by means of questionnaires, 163 producers from the first case, mostly belonging to the state of Minas Gerais, from which 48.5% of the properties with herds up to 100 head of cattle, and 57.3% of the producers belonging to cooperatives; and, 93 producers from the second case, belonging to the estate of Minas Gerais, from which 40.9% producers belong to a cooperative and 92.4% of the properties have herds up to 100 head of cattle. After descriptive analysis and variable crossings, it was determined that among those who had knowledge of strategic control, 157 (98.7%) applied the acaricide indicated by the efficiency test, and 144 (92.9%) affirmed following strategic control, but only 12 (7%) demonstrated understanding of all the stages of strategic control. On the second case, for 96.4% of the producers the determining moment of treatment was the infestation degree of ticks, 67.2% producers choose the acaricide based on advertisements. Other variables tested about biology and control did not demonstrate significant association. The worrisome aspect is that, mostly in the answers considered to be wrong, it is evident that proprietors believe to have knowledge on the subject. The result of this false knowledge is such that they continue to commit control mistakes, in the application of products and don't search for help or a better explanation because they do not see the need to. These data demonstrate the existence of flaws in the proprietors knowledge of biology and cattle tick control. / Objetivando avaliar os conhecimentos dos produtores de leite que receberam instru??es sobre Teste de Efic?cia e controle estrat?gico do carrapato bovino pela Embrapa Gado de Leite e dos que n?o receberam, foram entrevistados, no presente trabalho, por meio de question?rios, 163 produtores de leite do primeiro caso, na maioria pertencentes ao Estado de Minas Gerais, sendo que 48,5% das propriedades com rebanho at? 100 cabe?as de gado, e 57,3% produtores pertencentes a uma cooperativa; e 93 produtores de leite do segundo caso, pertencentes ao Estado de Minas Gerais, sendo que 40,9% produtores pertencentes a uma cooperativa e 92,4% das propriedades com rebanho at? 100 cabe?as de gado. Ap?s an?lise descritiva e cruzamento de vari?veis, constatou-se que dentre os conhecedores do controle estrat?gico, 157 (98,7%) aplicaram o carrapaticida indicado pelo teste de efic?cia, e 144 (92,9%) afirmaram terem seguido controle estrat?gico, mas apenas 12 (7%) demonstraram compreender todas as fases do controle estrat?gico. No segundo caso, 96,4% dos produtores, o que determinava o momento do tratamento era o grau de infesta??o de carrapatos, 67,2% escolhe o produto carrapaticida pela propaganda. Foi constatado que o grau de instru??o aumenta a preocupa??o em adquirir equipamentos melhores para a ordenha e os cuidados no preparo do carrapaticida. As demais vari?veis testadas sobre a biologia e controle levantados n?o demonstraram associa??o significativa. O preocupante ? que, principalmente nas respostas consideradas erradas, fica evidenciado que os propriet?rios acreditam ter conhecimento do assunto. O resultado desse falso conhecimento ? que continuam errando no controle e na aplica??o dos produtos e n?o procuram ajuda ou maiores esclarecimentos por n?o verem necessidade. Esses dados demonstraram que h? falhas no conhecimento dos propriet?rios em rela??o ? biologia e ao controle do carrapato bovino.

The current study investigated the effects of aging on the strategic control of attention at encoding and the extent to which this relationship was mediated by working memory capacity. The value-directed remembering task used by Castel et al. (2009) was modified to include an inhibitory task demand (i.e., value-directed forgetting), and age differences were predicted due to declines in the efficiency of inhibitory mechanisms. Results confirmed this prediction, as older adults were less efficient in maximizing their selectivity scores upon the inclusion of task interference, and working memory was found to be supportive of performance. Results additionally support an age-related decline in the directed forgetting effect, such that older adults recalled and recognized fewer TBR items and more TBF items, relative to younger adults. Taken together, results suggest an age-related decline in the ability to inhibit goal-irrelevant information, thereby limiting working memory resources available for greater processing of goal-relevant information.