O objetivo central desta tese foi investigar a forma através da qual as estratégias competitivas são formadas nas empresas paulistas atuantes no setor secundário da economia. Chama-se de formação o processo que dá origem às estratégias sem supor, no entanto, que haja uma formulação sistemática de tais decisões empresariais. A literatura sobre este assunto tem se apresentado fragmentada e unidimensional. O presente trabalho procurou contribuir para a solução de tais limitações por meio de uma abordagem conceitual e metodologicamente múltipla. Empreendeu-se uma investigação em duas fases: (1) uma enquete através de questionários de autopreenchimento em 354 empresas e (2) um estudo de caso único. Através deste tratamento metodológico e da proposicão de um modelo de entendimento em cinco dimensões, procurou-se trazer uma contribuição de visão geral ao fenômeno da formação de estratégias. Os resultados indicam que as empresas enxergam seu processo estratégico como preponderantemente deliberado, apolítico, racional e marcantemente imposto pelo ambiente. Contudo, tais conclusões não são nem homogêneas às empresas do universo nem conceitualmente definitivas, haja vista que os indicadores construídos para medir tais dimensões não apresentaram valores contundentes e manifestaram fortes desvios às médias. Ao contrário, os resultados demonstraram que as teorias preponderantes não são completamente condizentes à realidade brasileira. No que tange à associação com o crescimento do faturamento bruto anual, verificou-se significativas embora fracas correlações entre este e a utilização percebida de racionalidade e discricionariedade diante do ambiente. Assim, as empresas com maior crescimento de seu faturamento bruto entre os anos de 2006 e 2007 foram aquelas que afirmaram ter avaliado sistematicamente suas alternativas estratégias, desenvolvido planejamento formal e estudado cuidadosamente o ambiente. As firmas com menos resultados, por outro lado, tiveram a implantação de suas estratégias politicamente obstruídas e seu conteúdo determinado por forças externas. O estudo de caso, em termos gerais, indicou as mesmas respostas. A principal recomendação prática oriunda desta tese refere-se à necessidade de implantação de uma abordagem ambidestra. Isto é, implica no desenvolvimento de planejamento estratégico formal para as ações de longo prazo, mas contempla a permissão que estratégias emergentes sejam criadas no dia-a-dia corporativo. Em adição, prescreve-se que se evitem decisões politicamente orientadas e recomendam-se ações objetivando o aumento do poder econômico. Estes foram os principais resultados da tese. Apesar destes achados, sabe-se que a antiga questão sobre como são formadas as estratégias continua em aberto e sua resposta parece, também, depender das especificidades de cada empresa. Apesar de tais limites, espera-se ter oferecido uma contribuição ao mundo empresarial e aos pesquisadores sobre o tema. / The central objective of this thesis was to investigate the manner in which competitive strategies are developed in Brazilian companies, in the state of São Paulo, in the secondary sector of economy. The process which gives rise to these strategies is called formation without, however, suggesting that there is a systematic formula to decision making. The available literature on this topic is fragmented and one dimensional. The present work seeks to offer a solution to remedy this limitation by means of both a conceptual approach and a multiple methodology. The investigation was carried out in two stages: (1) a survey through questionnaires answered by 354 companies and (2) one case study. Through this methodology and the proposal of a five-dimensional model of comprehension, the study tries to provide a general view of the phenomenon of strategy formation. The results show that companies regard their strategic process as being predominantly deliberated, apolitical, rational and markedly dictated by the environment. However, such conclusions are neither homogeneous in the universe of companies nor conceptually definitive considering that the indicators built to measure such dimensions did not present distinctive values and deviated considerably from the average. Quite the contrary, the results have shown that the predominant theories do not correspond closely with the Brazilian reality. Where there is a connection with the growth of the annual gross revenue, significant - though weak correlations were verified between the latter and the perceived use of rationality and discretionarity. Thus the companies with higher gross revenue growth between the years 2006 and 2007 were the ones that declared assessing their strategic alternatives systematically, developing formal planning and studying the environment carefully. The companies with lower results, on the other hand, were politically deterred from implementing their strategies and their plans were determined by external forces. The case study revealed the same results in general. The main conclusions of this thesis refers to the need of implementing a dual approach: developing a formal, long-term strategic planning while allowing for emerging strategies in the daily corporate routine. Furthermore, politically oriented decisions should be avoided and actions aiming at strengthening economic power are recommended. However, in spite of these findings, the question of how strategies are developed remains open and the answer also seems to depend on the specific characteristics of each enterprise. Despite this, it is hoped that this thesis proves to be a useful contribution to practioners as well as researchers.

Le contenu de marque désigne des contenus éditoriaux qui sont produits par les marques. Ce format de communication va à l’encontre des codes habituels : le produit n’est pas mis en avant et la marque se montre désintéressée pour mieux séduire son audience. Notre recherche vise à comprendre la nature de la pratique (ses motivations, ses effets, ses acteurs), le processus de formation de la stratégie et les logiques animant ses parties prenantes. Vingt entretiens individuels (annonceurs et publicitaires) et deux études de cas (voyage-sncf.com et Louis Vuitton) ont été menés. Nous proposons une conceptualisation du contenu de marque, ainsi qu’une typologie des pratiques existantes. Nous expliquons le caractère hybride de la stratégie ainsi que sa formation. Nous montrons qu’il existe des stratégies de contenu de marque planifiées (ou délibérées) et des stratégies émergeant d’initiatives non planifiées (émergentes). Nous relevons les tensions survenues au cours de la formation de la stratégie et nous expliquons leur résolution. Nous contribuons ainsi à la fois aux travaux relatifs à la marque et à son management, ainsi qu’au champ de la strategy as practice. / Brand content refers to editorial contents that are produced by the brand itself. This form of communication appears to be disruptive compared to traditional advertising as it does never mention the product and thus does not appear to intend to sell anything to the consumer. The objective is more to seduce the audience with an interesting and entertaining content. Our research aims at understanding brand content strategies, as well as its actors and logics.Twenty individual interviews with communication experts and two brand case studies have been implemented.We propose a conceptualization of brand content, as well as a typology of existing practices. We explain the formation of the strategy and the logics of actors participating to the formation. We illustrate the fact that strategy can be formalized (deliberate) or that it can also arise from non-planned initiatives. We finally present the tensions emerging from the strategy formation.Our research contributes to both brand management and strategy as practice literatures.

La présente thèse examine le processus de construction d'une stratégie au sein d'une organisation à la fois émergente (c'est-à-dire en phase de création et de développement) et pluraliste (c'est-à-dire aux objectifs multiples, au pouvoir diffus et caractérisée par une technologie imprécise). Plus particulièrement, le présent travail cherche à identifier des mécanismes sociaux spécifiques permettant : 1) une conciliation entre la pression centripète propre à une orientation entrepreneuriale et la pression centrifuge propre à un contexte pluraliste ; et 2) l'articulation entre la construction d'un sens collectif (ou identité organisationnelle), et la construction d'une structure collective de rôles. Afin d'apporter une réponse à ces questions, l'auteur a suivi une méthodologie ethnographique de type interprétatif, en procédant à une étude en profondeur d'un cas unique d'organisation à la fois émergente et pluraliste. Le terrain choisi fut celui d'une association d'affaires à vocation bilatérale franco-portugaise, pendant les cinq premières années de son existence (2005-2010). Les observations sur le terrain suggèrent qu'une organisation à la fois émergente et pluraliste correspond à un contexte de pluralisme extrême. Dans un tel contexte, la construction d'une stratégie découlerait essentiellement d'un processus de définition des rôles des plusieurs acteurs impliqués dans le projet entrepreneurial. Cette structure de rôles, tant sur le plan formel que sur le plan informel, serait déterminante non seulement pour la formation d'une stratégie mais aussi pour la construction d'un sens collectif : l'identité de l'organisation. / This dissertation examines the strategy formation process within an organization which is both « emerging » (i.e. in its creation and developing phase) and “pluralistic” (i.e. with multiple goals, diffuse power and unclear technology). More specifically, the present study aims to identify specific social mechanisms which allow: 1) to conciliate the centripetal pressure of an entrepreneurial orientation and the centrifugal pressure of a pluralistic context; and 2) to articulate the making of a collective sense (i.e. an organizational identity) and the definition of a collective role structure. In order to give an answer to those questions, the author adopted an interpretive ethnographic methodology, studying a single case of an emerging pluralistic organization. The chosen field was a young French-Portuguese business association during its first five years of existence (2005-2010). The main findings suggest that an emerging pluralistic organization is a context of extreme pluralism. In such a context, strategy formation would be essentially the result of the definition of the roles of each one of the actors involved in the entrepreneurial project. Such role structure determines not only the formation of a strategy but also the making of a collective sense (the organizational identity). That structure would be also the outcome of a moderated centralization of decision-making processes, a movement that stems from a division of the "strategizing work" between "managers", "legitimizers" and "facilitators".

Even if strategy research often assumes that strategies are the result of intentional and purposeful behaviour the individual and human agency have tended to be neglected. Few empirical studies focus on how the individuals, their conceptions and actions interact with strategy formation. Based on ideas from process research and critical realism we made a review of the research and we maintain that the bulk of the research is based on simplified assumptions. We therefore propose a supplementary socio-cognitive approach based on more realistic assumptions, a synthesis and action logic approach, emphasising the individuals, the leading team and their embeddedness. In a process study with a comparative case study design we followed, in real time for about a decade, strategy formation processes in intermediate organisation in local economic development. Various methods of data collection and analysis were combined. By laying bare some of the mechanisms that explain the outcome in four processes we demonstrate the use of the proposed approach. A theoretical construction, the agent´s strategic concepts of action (SCA), aims at capturing the conceptions as an expression of the individual frame of reference providing reasons for action. The SCA carries explanatory power and is significant for both the process and content of the strategies. A typology of the SCAs is developed. The composition, the interaction and the structure of the team are other central aspects. We conclude that a strong group well suited to lead a formation process include a proactive strategist with a strategic idea and social capability; the role constellation is differentiated, and supplementary and other strategic actors relate to the strategy and the contextual roots in a way that will support the strategy. We also demonstrate in which circumstances some cognitive, social and political mechanisms discussed in earlier research are activated.

食品業在國內的發展受限於市場規模及通路的限制，一直無法能在業績上有所突破，加上近年來國際品牌大舉在國內市場推出新產品，一改以往以價格或是份量做為競爭的模式，讓產品逐漸走向特色化、精緻化。 本研究個案公司在食品業深耕數十年，對於市場的劇烈轉變需有明確的策略方向及策略執行的模式。本研究運用吳安妮(2003)所提出的策略形成系統4.7.4為策略形成系統，透過各面向的分析，為個案公司做全面性的策略診斷，最後擬定出策略主軸。 而在策略形成之後，本研究依據 Kaplan and Norton(1992)提出的平衡計分卡做為策略執行的工具，並展開策略地圖、定訂個策略議題的策略目標及未來評估的目標值。

Made available in DSpace on 2016-12-12T20:32:03Z (GMT). No. of bitstreams: 1 74583.pdf: 1721656 bytes, checksum: f4dc32c71e6b8104b8bcdce3b5963f2e (MD5) Previous issue date: 2007-06-25 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This essay focus on analyzing the strategical organizational adaptation process within the Technology Center towards Whirlpool Corporation, meeting the globalization fenomenon. Through the means of qualitative and exploration research, the changes to be occurred on the structure definition, dynamics and working process in the Refrigeration Technology Center will be analyzed. It is intended to offer subsidies not only for the best understanding of the company culture, its changes and resistance to the changes, but also for the comprehension of the important transformations and impacts that have happened everyday upon the people working at this company. / Esta dissertação tem por principal objetivo analisar o processo de adaptação organizacional estratégica do Centro de Tecnologia de Refrigeração da Multibras com a WhirlpoolCorporation, atendendo os ditames do fenômeno globalização. Por meio de uma pesquisa exploratória qualitativa foram analisadas as mudanças que ocorreram na definição da estrutura, dinâmica e processo de trabalho no Centro de Tecnologia de Refrigeração. Pretende-se com este resultado fornecer subsídios não somente para o melhor entendimento de aspectos da cultura da empresa, de sua mudança e das resistências às mudanças, mas, sobretudo, para a compreensão das importantes transformações e impactos que aconteceram no dia-a-dia das pessoas desta organização

Made available in DSpace on 2015-04-16T14:48:40Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 764372 bytes, checksum: 4049ed75d74a1c6415e140f068a414e9 (MD5) Previous issue date: 2011-08-29 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / The main objective that motivated this research was to analyze the formation process of marketing strategies in the newspaper Correio da Paraiba in the period from 1991 to 2010. The research sets a qualitative kind, descriptive and is a single case study. The research scenario was the newspaper Correio da Paraiba, which covered six interviewed, three from top management (CEO, superintendent and executive director) and three from mid-level directors (marketing director, commercial director and managing editor). In the data collection was mainly used the semi-structured interview technique, as well as direct observation. The interviews were recorded and later transcribed for qualitative data analysis and the observations were made through field notes. Data analysis involved the description and interpretation of different aspects of the phenomenon investigated. Four critical events and strategic phases of the newspaper were identified. The results said that the context alternated moments of external and internal turbulence. Over the period studied, strategic changes were identified, mostly, due to the action of the external environment factors, such as politics, economy and society, as well as an adaptive cycle due to the advent of a new technology. It was realized that the constant adjustment of marketing strategies to external factors, as a response to threats, the newspaper featured into a reactive company. Internally, there was a change in power relations, where it had previously isolated groups who did not share ideas and information, now there is integration with a goal of a greater good, the newspaper. It was confirmed the essential role of leaders where, in a first moment, there was the superintendent forming strategies and making decisions. Later there was the division of power between the superintendent and the executive director, where both gave autonomy to the mid-level boards form their own strategies for their respective divisions, since they were aligned with the general directives of the top management. Marketing strategies have been identified in order to launch new products, segmenting them, place them and promote their sales. Because this is the business area that keeps the contact between the company and the external environment, something perceived by the leadership of the newspaper, marketing has grown in importance and many of these strategies that added for the company to become market leader, were created by the department. It was observed that the mode of formation of the marketing strategies of the newspaper occurred in two stages, and in the first half of the researched time was the entrepreneurial type and the second half was the umbrella and imposed types. Contributions of this study: it is important to have an understanding on the part of the managers about the internal and external context in which they are inserted, because they can guide the organization to obtain or maintain competitive advantage; the managers participation in the management of internal conflicts is critical to business success; the expansion of knowledge about the strategy formation process is a source of competitive advantage, because only the very organization known as the competence of its people and their own capabilities are interrelated and, consequently, is more difficult for competitors trying to play things inherent to each company. / O objetivo central que motivou esta pesquisa foi analisar o processo de formação das estratégias de marketing no jornal Correio da Paraíba no período de 1991 a 2010. A pesquisa se configura de natureza qualitativa, do tipo descritiva e é um estudo de caso único. O cenário da pesquisa foi o jornal Correio da Paraíba, onde abrangeu seis entrevistados, sendo três da alta administração (diretor-presidente, superintendente e diretora executiva) e três das diretorias de nível médio (diretor de marketing, diretor comercial e editor geral). Na coleta de dados utilizou-se principalmente a técnica de entrevista semi-estruturada, além da observação direta. As entrevistas foram gravadas e transcritas para análise qualitativa dos dados e as observações foram feitas por meio de notas de campo. A análise dos dados compreendeu a descrição e interpretação de aspectos distintos do fenômeno investigado. Foram identificados eventos críticos e quatro fases estratégicas do jornal. Os resultados permitiram afirmar que o contexto alternava momentos de turbulência externa e interna. Ao longo do período pesquisado, foram identificadas mudanças estratégicas devido à ação, principalmente, de fatores do ambiente externo, tais como política, economia e sociedade, além de um ciclo adaptativo em decorrência do advento de novas tecnologias. Percebeu-se a constante adaptação das estratégias de marketing aos fatores externos, como forma de resposta às ameaças, caracterizando o jornal como uma empresa reativa. Internamente, houve a mudança nas relações de poder, pois onde antes havia grupos isolados que não compartilhavam ideias e informações, agora observa-se integração com o objetivo de um bem maior, o jornal. Notou-se ainda o papel essencial dos líderes onde, em um primeiro momento, havia a figura do superintendente formulando as estratégias e tomando as decisões. Posteriormente houve a divisão de poder entre o superintendente e a diretora executiva, onde ambos deram autonomia para as diretorias de nível médio formarem suas estratégias para suas respectivas divisões, desde que estivessem alinhadas com as diretrizes gerais da alta cúpula. Assim, estratégias de marketing foram identificadas com o objetivo de lançar novos produtos, segmentá-los, posicioná-los e promover suas vendas. Por ser a área empresarial que mantém o contato entre a empresa e o ambiente externo, algo percebido pela cúpula do jornal, o marketing cresceu em importância e muitas dessas estratégias, que agregaram para que a empresa se tornasse líder de mercado, foram criadas pelo próprio departamento. Observou-se que o modo de formação das estratégias de marketing do jornal ocorreu em duas etapas, sendo a primeira metade do período pesquisado do tipo empreendedor e a segunda metade do tipo guarda-chuva e imposta. Contribuições desse estudo: é importante haver uma compreensão por parte dos empresários acerca dos contextos interno e externo onde estão inseridos, pois estes podem guiar a organização a obter ou manter vantagem competitiva; a participação dos gestores na gestão de conflitos internos é crucial para o sucesso empresarial; a expansão do conhecimento sobre o processo de formação estratégica é fonte de vantagem competitiva, pois só a própria organização sabe como a competência dos seus indivíduos e suas próprias capacidades são relacionadas entre si e, como consequência, é mais difícil para competidores tentarem reproduzir algo inerente a cada empresa.

O presente trabalho tem por objetivo apresentar os resultados de uma pesquisa realizada em pequenas empresas, visando identificar os tipos de estratégia adotados e sua relação com os estilos cognitivos de seus dirigentes. Para tanto, foi utilizado o modelo proposto por Miles e Snow para classificar as escolhas estratégicas reportadas pelos empresários. Esta escolha fundamenta-se no fato de que a taxonomia tem se mostrado adequada para a análise do comportamento estratégico de pequenas empresas. Em relação ao aspecto cognitivo, foi usado o modelo KAI (Kirton Adaptor- Innovator) para se avaliar o estilo dos dirigentes. Os dados foram coletados em empresas da região do Vale do Paraíba, SP e da região de Campinas, SP. A análise desses dados revela, em primeiro lugar, que todos os quatro tipos estratégicos são encontrados em ambas as regiões, e que a distribuição desses tipos não apresenta diferenças significativas de uma região para outra. Quanto ao estilo cognitivo, pode-se verificar que os resultados obtidos são equivalentes àqueles encontrados em pesquisas similares realizados no exterior, e que os empresários distribuem-se igualmente entre inovadores e adaptadores. Finalmente, embora não tenha sido possível encontrar correlação significativa entre os estilos cognitivos e a tipologia estratégica geral das empresas de ambas as regiões, foi identificada uma forte correlação entre estilo inovador e estratégia prospectiva e também entre estilo adaptador e estratégia defensiva nas áreas relativas ao empreendedorismo e à tecnologia. / The present work has for objective to present the results of a research realized in small companies, seeking to identify the strategy types adopted and your relationship with your leaders cognitive styles. For this reason, the model used was proposed by Miles and Snow to classify the choices strategic reported for the entrepreneurs. This choice is based in the fact that the taxonomic has been showing if appropriate for the analysis of the strategic behavior of small companies. In relation to the cognitive aspect, the model was used KAI (Kirton Adaptor-Innovator) to evaluate the leaders style. The data were collected in companies of the area of the Vale do Paraíba, SP and of the area of Campinas, SP. The analysis of those data reveals, in first place, that all the four strategic types are found in both areas, and that the distribution of those types doesnt present significant differences of an area for other. With relationship to the cognitive style, it can be verified that the obtained results are equivalent, those found in similar researches accomplished in the exterior, and that the entrepreneurs are distributed equally between innovators and adapters. Finally, although it has not been possible to find significant correlation between the cognitive styles and the general strategic typology of the companies of both areas, it was identified a strong correlation between innovative style and prospective strategy and also among adapting style and defensive strategy in the relative areas to the entrepreneurial activities and the technology.

Within Ericsson's procurement function there exists multiple examples of performance management that is not part of the intended performance management system. In this thesis the term emergent performance management is coined to describe the phenomenon of autonomous bottom-up performance management initiatives driven outside of the deliberate performance management set by the function strategy. Emergence of performance management is an unexplored aspect of the bottom-up impact on strategy formation within organizations. The approach was mixed methods, and first took a quantitative analysis of usage of dashboards that contained emergent performance management to find the location of these metrics, and after this, interviews were conducted which were coded to create a grounded theory on what enables and motivates the creation of emergent performance management. Emergent performance management emerges in all parts of the organization but is especially common in parts that interface with occupational health & safety and Compliance. The key enablers of emergent performance management constitute perceived clarity of the metrics, organizational support for the initiative, homogeneity across processes and tools, governance structures set on the metrics, automated data flows, easily accessible data, high data quality and access to human resources. External demands from compliance and other parts of the organization, the showcasing of progress, supplier management, process adherence, end performance, increasing focus on an area, and metric alignment to goals are the motivators of emergent performance management. / Inom Ericssons inköpsfunktion finns det flera exempel på prestationsledning som inte är en del av det avsedda prestationsledningssystemet. I denna avhandling myntas termen emergent performance management för att beskriva fenomenet med autonoma bottom-up-prestationsledningsinitiativ som drivs utanför den avsiktliga prestationslednings som bestämts av funktionsstrategin. Framväxten av prestationsstyrning är en outforskad aspekt effekten av bottom-iå initative på strategibildning inom organisationer. Det var ett blandat tillvägagångssätt, och först var det en kvantitativ analys av användningen av resultattavlor som innehöll framväxande prestationshantering för att hitta platsen för dessa mått, och efter detta genomfördes intervjuer som kodades för att skapa en grundad teori om vad som möjliggör och motiverar skapande av framväxande prestationsledning. Framväxande prestationsledning uppstår i alla delar av organisationen men är särskilt vanligt i delar som gränsar till arbetsmiljö och compliance. De viktigaste som gör det möjligt för emergent performance management att skapas utgörs av upplevd tydlighet i måtten, organisatoriskt stöd för initiativet, homogenitet mellan processer och verktyg, styrningsstrukturer som sätts på måtten, automatiserade dataflöden, lättillgänglig data, hög datakvalitet och tillgång till mänskliga resurser. Externa krav från compliance och andra delar av organisationen, uppvisande av framsteg, leverantörsstyrning, processefterlevnad, slutresultat, ökat fokus på ett område och måtts anpassning till mål är motivationen för framväxande prestationsledning.

企業經營過程中面對組織轉型與創新策略擬定過程中，要如何「形成」創新策略並且有效「執行」創新策略，常常為各企業所面臨到之最大挑戰。而管理會計系統─平衡計分卡與SWOT-Scorecard之功能，即是幫助企業進行策略之初期形成至導入，不僅協助企業形成與聚焦策略外，同時落實策略之執行與績效追蹤。過去研究鮮少將平衡計分卡與農企業之經營進行結合，更少探討農企業如何形成較有效益之創新策略，因此本研究將結合SWOT-Scorecard與藍海策略、藍色經濟三者創新策略「形成」之工具與觀念，其後再運用平衡計分卡執行創新策略。 本論文採用個案研究方式進行，將探討台灣有機微型農業之經營困境與未來機會，並結合「SWOT-Scorecard、藍海策略、藍色經濟」等創新策略之形成工具與相關概念，與個案農場一同討論與研擬形成屬於台灣農業微型企業經營之創新策略。之後再透過「平衡計分卡」導入創新策略，藉由策略地圖之研擬落實策略在四大構面與各項指標。 / When business faceing the organizational transformation or in the stage of inovative strategies forming, the biggest challenges for most of the companies are how to form an innovative strategy and how to effectively implement the strategies to whole organization. However, Balanced Scorecard and SWOT-Scorecard are both serve the functions to help business manager to form new strategy and implement into organization. Not only these two management accounting tools help the company to focus on most important strategies but also company can track the KPI and performance. Previous studies rarely focus on the Implementation of Balace Scorecard in Agriculture industry. Moreover, rarely studies did research on how to help small agriculture business to form a new strategy. The research will implement SWOT-Scorecard, Blue Ocean strategy, Blue economy concept to form the new strategy. Later will use Balanced Scorecard to conduct the strategies into organization. The research was adopted in case-study method which will cover Taiwan organic agriculture miniature operating difficulties and future opportunities. By using SWOT-Scorecard system combine with Blue Ocean Strategy and Blue Economy concept to develpoe new strategy for the company. The innovative strategies then implement to the company by Balanced Scorecard system, the strategy map will use to help forming KPI wheich relalted to the strategies for the company.