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Diseño de un Sistema de Control de Gestión Estratégica para la Unidad de Negocios de Outsourcing de una Empresa de Servicios B2BMarín Andrade, Mauricio Alejandro January 2012 (has links)
El presente trabajo de título tiene como principal objetivo desarrollar un sistema de control de gestión estratégico para la Unidad Estratégica de Negocio (UEN) de outsourcing de la empresa de comercio electrónico Quadrem Chile Limitada, con el fin de apoyar la planificación estratégica del área, para canalizar de mejor manera los esfuerzos de esta UEN, en función de los desafíos de la empresa.
La empresa, en especial el área de outsourcing en la cual se desarrollará este trabajo, centra su modelo de negocio principalmente en dos grandes industrias. Por un lado se encuentra el sector minero donde tiene sus principales clientes y por otro, el mercado de comercio electrónico, el cual si bien es considerado aún como una herramienta tecnológica para la realización de actividades en mercados transversales, está tomando la suficiente importancia para llegar a convertirse en un mercado por sí solo.
En un escenario de creciente dinamismo y gran incertidumbre, se pueden presentar grandes complicaciones pero también enormes oportunidades si se realizan las acciones adecuadas. Si bien esta UEN tiene una estrategia relativamente bien definida que es la de ofrecer nuevos servicios a sus clientes a partir de la observación de las necesidades que estos presenten, aún no ha podido desarrollar un sistema que permita monitorear la correcta implementación de ésta.
El objetivo principal de este proyecto es el diseño de un Cuadro de Mando Integral (CMI) para la unidad antes mencionada. Para esto se formaliza la estrategia de la unidad de negocio, a partir de la revisión de la misión y la visión de la organización. Como etapa previa se realiza un análisis del medio interno y externo de ésta, para luego plasmar la estrategia a través de los mapas estratégicos con el fin de obtener un conjunto, no muy extenso, de indicadores que midan el grado de éxito de los objetivos.
La metodología a aplicar es el Balanced Scorecard (BSC) o también denominado Cuadro de Mando Integral (CMI), la cual es una herramienta desarrollada por Robert Kaplan y David Norton, y que traduce la estrategia de la empresa en objetivos relacionados, medidos a través de indicadores y ligados a planes de acción que permitan alinear el comportamiento de los miembros de la organización a dicha estrategia
Finalmente se entrega una serie de recomendaciones a partir de los resultados obtenidos, junto con una serie de pasos a seguir para la posterior implementación del CMI en la organización.
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Utveckling av upplevelseredovisning : Med fokus på effektivisering och kommunikationSandén, Marcus January 2014 (has links)
No description available.
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Aplikace a využití BI v prostředí elektronického obchoduPlášil, Roman January 2008 (has links)
Tato práce je věnována tématu elektronického obchodu z pohledu implementace strategického přístupu k jeho řízení a současně podpory tohoto přístupu ze strany technologické, postavené na technologiích Business Intelligence. V první části práce jsou popsána základní teoretická východiska a na jejich základě je pak navrženo konkrétní řešení na vzorové situaci ve vzorovém internetovém obchodě a popsána pilotní implementace řešení podpory rozhodování postaveného na řešení BI.
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Implementácia KPI (metódou BSC) vo vybranom výrobnom podniku / Implementation of KPIs in a selected manufacturing companyVinc, Michal January 2014 (has links)
This diploma thesis deals with implementation of key performance indicators by means of Balanced Scorecard in a selected manufacturing company. The aim of the thesis is to design a strategic map and propose key performance indicators based on Balanced Scorecard system which will lead to improved management of the company. Afterwards the outputs of the designed Balanced Scorecard are used for implementation of an initial Business Intelligence solution using currently available data of the company. The thesis is divided into theoretical part, which is introduced by research of available literature. Next the author describes approaches to business performance measurement, Balanced Scorecard itself and key performance indicators. In the practical part, the author performs a strategic analysis of the company and designs the Balanced Scorecard with key performance indicators for the company. In the second part of the practical part, implementation of the initial Business Intelligence solution in Qlikview application is described.
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Využití controllingu v podniku / The company controlling utilizationChlup, Miloslav January 2008 (has links)
This Master´s thesis deals with the controlling utilization in concrete company. Diploma work specifies definition of controlling and its place in management system in the theoretical part. Next chapter analyses situation in the company and defines the problems. The aim of the Master´s thesis is suggestion of solving these problems. Balanced Scorecard is used on the determinate problem of strategic controlling. Then in the thesis is recommended creation of financial analysis and system of financial indicators.
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The impact of the Balanced Scorecard on managerial decision makingSun, Weihan January 2013 (has links)
The purpose of this study is to determine whether the Balanced Scorecard provides guidance to managerial decision making in Company M.
The impetus for this study came from the observations within Company M which is in the process of completing a restructuring programme. Several areas have already completed the transition. Performance measurement has become a crucial factor under the new structure and managers are making use of the Balanced Scorecard to evaluate performance, this begs the question: “ Does the Balanced Scorecard provide effective guidance to managerial decision making? “
To facilitate an objective and effective analysis of the proposed research an extensive literature review was conducted. The Balanced Scorecard is defined, the evolution of the Balanced Scorecard was observed and the preference for the uses of the Balanced Scorecard was examined in detail. This should provide a fair overview of the functionality of the Balanced Scorecard and the intended purpose it was designed to fulfil. However the literature review does not look at any specific company in detail therefore in order to investigate further from the findings of the literature review an empirical study was conducted.
The research method used in the research design was a case study; the results were both structured and quantitative. The case study is purely focused on the management and operating activities of a single company (Company M). Therefore the results of the practical research should not be associated with any other company. From a theoretical perspective, the research was conducted in the form of a desktop analysis of literature content ranging from: case studies, existing research papers and published articles. For the empirical study a survey was used to gather information by the distribution and completion of a questionnaire to individuals at all levels of management within the company. / Dissertation (MCom)--University of Pretoria, 2013. / gm2014 / Financial Management / unrestricted
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An Examination of Organizatinal Performance Measurement System UtilizationDeBusk, Gerald Kenneth 12 April 2004 (has links)
This dissertation provides results of three studies, which examine the utilization of organizational performance measurement systems. Evidence gathered in the first study provides insight into the number of perspectives or components found in the evaluation of an organization's performance and the relative weight placed on those components. The evidence suggests that the number of performance measurement components and their relative composition is situational. Components depend heavily on the strategies selected by the organization. Bottom-line financial measures like return on invested capital and net profit, while perceived as more important than their nonfinancial counterparts, were not part of the extracted components suggesting that they were viewed as outcomes to be achieved by controlling key nonfinancial measures.
The second study examines potential cognitive difficulties inherent in the use of performance measurement systems. Results suggest that whether performance was better than target, worse than target, or equal to target does not affect the perceived importance of the measures. Results also suggest an emphasis on historical financial measures and a lack of emphasis on more forward-looking nonfinancial measures. In addition, there is evidence of a halo effect in that an organization's performance on financial measures appears to influence an individual's perception of the organization's performance on nonfinancial measures.
The third study uses structural equation modeling and other related procedures to examine the relationships surrounding an executive's use of performance measurement information. Results suggest that a personality characteristic of executives, specifically their intolerance of ambiguity, affects the amount of information perceived to be important in a performance measurement system. The results further suggest that the amount of information perceived to be important affects the evaluation of organizational performance with perceived risk serving as a mediating variable.
Overall, these three studies add to our knowledge of organizational performance measurement system utilization by examining the relative weightings of performance measures, the judgmental effects from utilization of performance measurement systems, and the impact of intolerance of ambiguity on the importance of performance measurement data. In addition, this dissertation examines the link between performance measurement data and the perception of risk in the evaluation of organizational performance. / Ph. D.
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Pour une approche configurationnelle de la performance des incubateurs / Towards a configurational approach of incubator performanceBakkali, Chaffik 11 December 2013 (has links)
Cette thèse s'intéresse aux incubateurs, des structures offrant une aide au démarrage aux créateurs d'entreprise. Cette aide repose sur de multiples services qui rendent complexe l'activité d'accompagnement entrepreneurial. Cette complexité est exacerbée par une importante diversité des incubateurs. Il en résulte des difficultés à définir une mesure pertinente de leur performance. La question de l'adaptation ou non de cette mesure se pose avec insistance. Pour y répondre, la théorie des configurations est mobilisée. Elle permet l'identification de cinq configurations idéales d'incubateur. Il est proposé d'utiliser le balanced scorecard pour adapter la mesure de la performance à chacune de ces cinq configurations idéales. Cette proposition est vérifiée par le biais d'une démarche de recherche-intervention reposant sur deux étapes. La première correspond à une étude quantitative qui analyse la pertinence du balanced scorecard dans ce contexte spécifique à partir d'un questionnaire en ligne auprès de 109 responsables d'incubateur. Les données collectées font l'objet d'une analyse descriptive. Il en ressort un modèle général de balanced scorecard. La seconde étape consiste en une expérimentation de ce modèle général au sein de cinq incubateurs. Chacun d'eux se rapproche d'une configuration idéale différente. Cette expérimentation confirme la pertinence du balanced scorecard dans le contexte étudié. L'outil permet une mesure plus pertinente, car plus équilibrée. Il fournit une information sélectionnée et synthétisée. L'expérimentation confirme aussi qu'un même modèle général de balanced scorecard ne peut être utilisé à l'identique dans différentes configurations d'incubateur. Une adaptation est systématiquement nécessaire. Cette thèse montre que chaque configuration d'incubateur entraine des indicateurs spécifiques qui s'ajoutent à des indicateurs génériques pour permettre une mesure pertinente de la performance. / This dissertation focuses on incubators, which are structures designed to support entrepreneurs by offering an array of resources and services that additionally complicate the business support activity. The complexity is amplified by a high variety of incubators, resulting in the difficulty of defining an appropriate performance measurement. The issue of adaptation or not of this measurement is thereupon constantly questioned. In response, the configurational approach is taken into account and allows to identify five ideal incubator configurations. It is suggested to use the balanced scorecard to accommodate the performance measurement to every single of these five ideal configurations. This suggestion is verified through a procedure of research-intervention based on two stages. The first stage involves a quantitative study analyzing the relevance of the balanced scorecard in this specific context, arising out of an online survey answered by 109 incubator managers. The collected data is subject of a descriptive analysis, in order to obtain a general framework of the balanced scorecard. The second stage consists in an experiment of this generic framework within five incubators. Each of them approaches a different ideal configuration. This experiment confirms the importance of the balanced scorecard in our research context. This tool furnishes a more reliable and stable measurement as a result of a selected and synthesized information. However, this experiment proves that an exemplary model of the balanced scorecard cannot be used in the different incubator configurations : an adaptation is consistently needed. This dissertation demonstrates that each incubator configuration implies specific as well as generic indicators, in order to supply a proper performance measurement.
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[en] CRITICAL SUCCESS FACTORS OF BALANCED SCORECARD IMPLEMENTATION: THE CONSULTANTS PERSPECTIVE / [pt] OS FATORES CRÍTICOS DE SUCESSO PARA A IMPLEMENTAÇÃO DO BALANCED SCORECARD: A PERSPECTIVA DOS CONSULTORESGISELE ROSENDA ARAUJO MELLO DEL CARPIO 09 June 2008 (has links)
[pt] Este trabalho, a partir tanto do ambiente competitivo em
que as organizações estão inseridas, quanto das
capacitações que essas organizações precisam dispor a fim
de garantir a sustentabilidade de seus negócios, visa
entender por que as organizações optam por implementar um
modelo de gestão baseado na ferramenta Balanced Scorecard e
identificar os fatores críticos de sucesso inerentes à
implementação. Por meio de uma pesquisa de campo, junto a
cinco consultores que participaram de projetos de
construção e implementação desta ferramenta, este estudo se
propõe a identificar quais são os fatores críticos
de sucesso na implementação do Balanced Scorecard. Partiu-
se da premissa, que deveriam existir aspectos
organizacionais comuns às organizações, que promovem
ou inibem o processo de implementação. Assim sendo,
elaborou-se um roteiro de entrevista com perguntas abertas
que objetivavam identificar esses fatores críticos
e questões secundárias como, por exemplo, as expectativas
declaradas das empresas que adotam a ferramenta, as pessoas-
chave do processo e os ambientes organizacionais propícios
para a disseminação desse modelo de gestão. As
análises das entrevistas revelam que: ambientes
organizacionais orientados para resultado, o engajamento da
liderança, a assimilação dos pressupostos da metodologia,
pelos membros da organização e a intermediação externa
exercida pelo consultor são fatores críticos de sucesso na
implementação do Balanced Scorecard. / [en] Since organizations are inserted in a competitive
environment and must have
internal qualifications in order to guarantee its
businesses sustainability, this study
aims to understand the reason why organizations decide to
implement a management model based on Balanced Scorecard
tool and to identify the critical success factors of this
tool implementation. Conducting a research with five
consultants that have participated on Balanced Scorecard
projects, building or implementing it, this study expect to
discover the critical success factors of the
Balanced Scorecard implementation. This research premise
argues that there would be within the enterprises common
organizational aspects that promote or
inhibit the implementation process. Considering this, the
researcher elaborated an interview script, with open
questions that investigated these critical success
factors, and also, examined secondary objectives, such as,
the enterprise declared expectations, process key persons
and a organizational environment, that make the
dissemination of this management model easier. The
interview analysis reveals that: organizational environment
focused on results, leadership involvement,
methodology principles assimilation by the organization
employees, and the consultants intermediations, constitute
critical success factors for Balanced Scorecard
implementation.
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Desenvolvimento do plano estratégico para o centro de pesquisa clínica do Hospital de Clínicas da Universidade Federal de PernambucoLins, Rossana Sant'Anna de Melo January 2018 (has links)
Introdução: O Hospital das Clínicas da Universidade Federal de Pernambuco (HCPE) faz parte da rede de hospitais universitários que são gerenciados pela Empresa Brasileira de Serviços Hospitalares (EBSERH). Em 2014, a EBSERH lançou o Programa de Pesquisas Clínicas Estratégicas para o Sistema Único de Saúde visando a implementação de um modelo de gestão de pesquisas clínicas na rede e, em 2016, o HCUFPE obteve financiamento para implantar um Centro de Pesquisa Clínica na instituição. Objetivo: Desenvolver o planejamento estratégico para a implantação do Centro de Pesquisa Clínica do HCUFPE através do método do Balanced Scorecard. Método: Estudo observacional e descritivo com mapeamento de dados sobre as pesquisas da instituição. Foi desenvolvido o instrumento de coleta de dados no REDCap© com questões fechadas relativas ao perfil do grupo de pesquisa e questões abertas, para composição da matriz SWOT. A aplicação do instrumento foi realizada através de entrevistas com os líderes de grupos de pesquisa. Foi realizada a análise de conteúdo de Bardin através do software Nvivo© e a partir desta, foi elaborado o planejamento estratégico através do método do Balanced Scorecard (BSC). Resultados: Foram identificados90 grupos de pesquisa, a partir da consulta aos registros no setor de pesquisa do hospital. No período de 2015 a 2017, foram registrados 381 projetos de pesquisa, dos quais 91% vinculados às atividades de ensino do hospital e da universidade. Foram entrevistados 29 líderes de pesquisa que pontuaram como pontos fortes para a realização de projetos de pesquisa no hospital o fato de já existirem grupos de pesquisa bem estruturados e a possiblidade de geração de conhecimento e como oportunidades, os avanços na prática clínica. As principais dificuldades citadas foram a inexistência de área física própria e a obtenção e gerenciamento de recursos financeiros para a pesquisa. Conclusão: A partir do mapeamento situacional da pesquisa no HC-UFPE, e da determinação das necessidades dos pesquisadores foi possível traçar iniciativas estratégicas com o objetivo de implementar o Centro de Pesquisa Clínica. O gerenciamento das atividades de pesquisa parece ser essencial para que as metas estabelecidas sejam alcançadas em curto espaço de tempo. / Introduction: The clinical hospital of the federal university of Pernambuco (HC-UFPE) is part of the network of university hospitals that are managed by the brazilian company of hospital services (EBSERH). In 2014, EBSERH launched the strategic clinical research program for the unified health system to implement a clinical research management model in the network and in 2016, the HC-UFPE obtained funding to establish a clinical research center in the institution. Objective: to develop the strategic planning for the implementation of the HCUFPEClinical Research Center through the balanced scorecard method. Method: observational and descriptive study with mapping of data about the institution's research. Conducted interviews with leaders of hospital research groups who were recorded and transcribed to perform SWOT analysis and Bardin content analysis. Results: a total of 90 research groups were identified, from the consultation to the records in the hospital's research sector. Registered 381 research projects in the hospital, from 2015 to 2017, of which, 159 residences, 132 graduate, 40 graduation, 35 clinical trials, 12 pbic, and 3 others. We applied questionnaires to 29 research leaders on the scientific production and infrastructure demand of the research center. the strengths of the institution are: the existence of well-structured research groups, the possibility of generating knowledge, producing improvements in clinical practice and give visibility to the hospital. The main difficulties cited were the acquisition and management of financial and human resources for research, the inexistence of its own physical area and material for research in the institution. Conclusion: Established strategic initiatives: create a course of good clinical practices, offer advice on the Plataforma Brasil to researchers, elaborate internal regulations for the research, reduce time of submission in the CEP and debureaucracy. The use of the BSC method was adequate as a strategy to manage university hospital research.
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