Diss. Wirtsch.-wiss. St. Gallen, 2004 ; Nr. 2992. / Literaturverz.

Trabajo de suficiencia profesional / El principal objetivo de esta investigación fue desarrollar el plan estratégico con operacionalización del balanced scored card en el molino Sudamérica S.A.C, lo que permitió a la organización tener más centralizadas las metas a cumplir, ser más competentes y sobre todo tener un mejor control sobre las actividades y procesos que se realizan cotidianamente. Los resultados preliminares de la investigación señalan que el BSC contribuirá a la gerencia conocer si se está alcanzando los objetivos o si existen deficiencias que requieren mayor atención, en el capítulo cuatro se discuten estos hallazgos y otros. Esta conclusión se logró aplicando entrevistas a cada jefe de área dentro de la organización y a expertos del sector quienes contribuyeron con la información y conocen más del sector quienes fueron nuestra población en la investigación. Es por ello que la investigación tiene como resultado contribuir a la solución, mediante el desarrollo de plan estratégico y su operacionalización con balanced scored card en el Molino Sudamérica S.A.C, permitiendo planificar e implementar los planes de seguimiento con respecto al cumplimiento de sus objetivos demostrando la capacidad que tienen los procesos para alcanzar los resultados; definido el plan estratégico de la empresa y elaborado el mapa estratégico; la definición de indicadores según el BSC nos lleva a determinar estrategias que la empresa considera más importantes para que la gestión se considere dentro de los parámetros de éxito o no.

El principal objetivo de esta investigación fue desarrollar el plan estratégico con operacionalización del balanced scored card en el molino Sudamérica S.A.C, lo que permitió a la organización tener más centralizadas las metas a cumplir, ser más competentes y sobre todo tener un mejor control sobre las actividades y procesos que se realizan cotidianamente. Los resultados preliminares de la investigación señalan que el BSC contribuirá a la gerencia conocer si se está alcanzando los objetivos o si existen deficiencias que requieren mayor atención, en el capítulo cuatro se discuten estos hallazgos y otros. Esta conclusión se logró aplicando entrevistas a cada jefe de área dentro de la organización y a expertos del sector quienes contribuyeron con la información y conocen más del sector quienes fueron nuestra población en la investigación. Es por ello que la investigación tiene como resultado contribuir a la solución, mediante el desarrollo de plan estratégico y su operacionalización con balanced scored card en el Molino Sudamérica S.A.C, permitiendo planificar e implementar los planes de seguimiento con respecto al cumplimiento de sus objetivos demostrando la capacidad que tienen los procesos para alcanzar los resultados; definido el plan estratégico de la empresa y elaborado el mapa estratégico; la definición de indicadores según el BSC nos lleva a determinar estrategias que la empresa considera más importantes para que la gestión se considere dentro de los parámetros de éxito o no. / Tesis

Orientador: Vagner Cavenaghi / Banca: Alessandro Lucas da Silva / Banca: Lauro Brito de Almeida / Resumo: Muitos são os fatores que impulsionaram as empresas a desenvolverem e formularem novas estratégias, almejando sucesso sustentável à longo prazo. Porém, organizações podem falhar ao tentarem implementar suas estratégias por desconhecerem uma metodologia que integre a estratégia com a sua execução. Essa pesquisa permitiu identificar que é necessário um método estruturado para a execução da estratégia que possibilite a obtenção de melhores resultados organizacionais e identificou-se no balanced scorecard um modelo que pode aumentar o sucesso das organizações na execução de suas estratégias. A revisão a literatura também permitiu identificar a necessidade de uma unidade de gestão da estratégia responsável pela execução da estratégia. Uma vez identificado a importância da criação de uma unidade de gestão da estratégia, tentou-se atribuir este papel à Controladoria, pois tal área tem papel importante na geração de informações para a tomada de decisão, sendo necessário que essa área desenvolva uma função mais estratégica na organização. O estudo de caso possibilitou comparar o modelo proposto pelo BSC com as práticas de gestão estratégica e operacional da EXA, permitindo que oportunidades de melhoria fossem identificadas no que tange a execução da estratégia e o papel da área de controladoria dentro da empresa. Com isso foi possível propor a aplicação da estrutura balanced scorecard como um sistema de execução da estratégia / Abstract: There are many that simulate the companies in the development and formulation of new strategies, seeking long-term sustainable sucess. However, organizations can fail in the attempt to implement their strategies unaware of a methodology that integrates the strategy with the execution. This research identified the need to find a structured method for strategy execution allowing to have best business results and to find in the balanced scorecard the possibility to increase sucess of companys in strategy execution. The literature review identified the creation of a office of strategy management responsible to execute the strategy providing greater chances of organization sucess. Once identified the importance of office os strategy management, tried to assign this function to the Management Accounting, because this department has an important hole in creation of informations to decision-making, requiring it to develop a strategic function in the organization. The case study enable to compare the balanced scorecard proposal with strategic management and operational practices of EXA. It observed that the company has an opportunity for improvement in terms the execution of strategy and to achieve better results / Mestre

Abstract Our Cable TV Industry has already developed into a phase that people couldn¡¦t live without partners, TV system. So many enterprise owners think if they had enough money then they could do anything they want. When CATV was getting popular, many people tried to raise funds and used the money to register, they hoped they will be the first. But it is hard to anticipate that there would be a bottleneck in future: When the Balance Record Card is created, it makes enterprise start to improve the managing away by four frames, and CATV is a field without deep research. This research is concentrated on using 4 main points of Balance Scale Card. 1.The final aim of enterprise is chasing the highest profits; however magnanimity and standard of financial frame are one of important method. Owing new media technology and competing power join continuously; it cause rapid change in TV environment and unprecedented pressure. Therefore there are more and more businessmen of CATV put priority on the emphasis of financial affairs and to estimate management¡¦s work representation. 2.On sale concept, it put emphasis on consumers, and the main assignment of enterprise management is finding out what consumers need and want; moreover providing products and services for satisfying consumers. Through the consumer frame of balance card, further analyzing and measuring are standard of consumer leading services. 3.Effective communication is an important skill of managing TV media and it is also an important key of managing a work . It becomes every class management essential abilities. Through the inner processes frame and improving the interaction and question review between boss and employees. It is helpful for the union of company and closer to the company tactic. 4.A talent is an important resourcse of enterprise. Through constantly learning and sharing knowledge help` employees¡¦ growing; so that learning and growing frames are requisite measuring target. The results of this research are from Cable TV enterprises at Northern part of Kaohsiung City , by using the acquired data, the Balance Scare Card can analysis the performances of Cabe TV enterprises. Only through continuous self-estimating and improvement, CATV could find another way from numerous competition and win others. Following the time¡¦s step and use internet well then creating new industry territory of CATV, it will be more profits and rewards. ¡iKey Words¡jCable TV¡BBalanced Scorecard.

This study conducts a case study and aims to investigate how a Financial Holding Corporation used balance scorecard to build its performance measurement system on the headquarter¡¦s viewpoint. And this study also investigate how the case company used balance scorecard to maximize its synergies when facing such a complicated organization structure and management environment. The study finds that, due to the accordance of the organization, the integration of internal resources, and the focus of the strategy, the cash management products has increased at the growth rate of 30¢H-40¢H in these five years. And the service to integrate Taiwanese businesses in different countries has increased at the growth rate of 70¢H-80¢H in these five years. In terms of unqualified effects, the case company has excellent performances in the perspectives of the procedure, the cost, the benefit, the management, the system and the synergy. The major results regarding why this case company could successfully implement balance scorecard to create enterprise-derived values are summarized as follows:1¡BThe key success factors and key performance indexes are closely combined¡F2¡BThe strategy of this organization is focused¡F3¡BThe quantity of these performance measurement indexes is adequate.

Zugl.: Masterarbeit.

Zugl.: Eichstätt, Ingolstadt, University, Diss.

Zugl.: Kufstein, Fachhochsch., Diplomarbeit, 2002

Zugl.: Bielefeld, Fachhochsch., Diplomarbeit, 2007