The thesis aims to propose a form of implementation of the Balanced Scorecard method to management of a company in the field of nanotechnology. In the context of implementation of the Balanced Scorecard the thesis uses analysis of corporate activities through self-assessment based on EFQM Model Excellence. Theoretical parts of the thesis focus on defining strategic and financial analysis, EFQM Model Excellence and Balanced Scorecard. Following parts of the thesis are dedicated to practical implementation of the method into a particular company in the nanotechnology sector using strategic and financial analysis tools and EFQM excellence model.

In this thesis we have investigated the competitiveness of several wine-growing businesses using both financial and non-financial methods of performance analysis. In particular, we have used financial analysis, Weckerte analysis, and the Balanced Scorecard methodology in order to discern the current state of the businesses with their competitive advantages and disadvantages. Based on these results we have created three general recommendations in the area of sales which can be applied in general to any wine-growing enterprise. Finally we have discussed the applicability of individual performance metrics in the wine industry.

No description available.

The connotation that intellectual capital (IC) replaces physical assets as the major source of competitive advantage (CA) is now generally accepted in both management and accounting literature. Thus, IC management has become a major concern for management regarding enhancing firm performance (FP). The main objective of this thesis is to examine the relationship between IC and FP and whether this relationship is direct or indirect through the firm’s CA, IC management tool use (through balanced scorecard (BSC) implementation) and the success in the use of the IC management tool. To achieve this objective, this thesis is divided into three research frameworks. The first framework examines the mediating effect of CA on the relationship between IC and FP. The second framework focuses on the mediating effect of BSC implementation on the relationship between IC and firms’ CA and performance. The third framework investigates the mediating effect of the success factors and BSC implementation success on the relationship between BSC implementation extent, CA and FP. This study used both quantitative and qualitative data. The quantitative data were collected using a questionnaire sent to 192 Omani firms with a response rate of 54%. Depending on the survey participants’ willingness and availability, 32 interviews were also conducted in order to support the results from the survey further. The results suggest that the relationship between IC and FP is indirect through the mediation impact of the extent and success of BSC implementation, the success factors and CA.

Made available in DSpace on 2015-03-05T18:38:00Z (GMT). No. of bitstreams: 0 Previous issue date: 30 / Nenhuma / O presente trabalho trata do inter-relacionamento entre os processos de Planejamento e Orçamento (P&O) na Administração Pública municipal, tendo como objeto de estudo a Prefeitura Municipal de Porto Alegre (PMPA). A partir dos principais conceitos relacionados ao P&O e a ferramenta de gestão Balanced Scorecard (BSC), o trabalho apontou para o fato de que as inter-relações entre o Planejamento e Orçamento desenvolvidas na PMPA apresentaram avanços. O BSC foi uma ferramenta relevante na viabilização de uma articulação sistêmica e sistemática entre as diretrizes estratégicas, os programas, projetos/ações e sistemas de indicadores. No entanto, alguns pontos mereceram uma avaliação crítica mais detalhada: i) a inter-relação e interdependência existente entre as atividades de P&O, derivadas principalmente das restrições orçamentárias oriundas da folha de pagamento e das exigências da legislação federal; ii) a adoção de métodos avançados de gestão, embora contribua para proporcionar maior ‘racionalidade’ ao proces / This research is about the inter-relationship between the Planning and Budget Processes (P&O) in municipal public Administration, in which the Municipal Townhall of Porto Alegre has been studied. Based on the principal concepts related to P&O and the tool of Balanced Scorecard Administration (BSC) this research points to the fact that the inter-relations between Planning and Budget developed by PMPA presented advances. BSC has been a relevant tool in the viabilization of a sistemic and sistematic articulation between the strategic directions, the programms, projects/actions and indicating systems. However, some points have undergone a more detailed critical evaluation: i) the inter-relation and interdependence which exist between the P&O activities, stemming mainly from the budget restrictions of: payrole and the exigencies of the federal legislation; ii) the adoption of advanced administration methods, nevertheless contributing to provide a bigger “rationality” to the P&O process; it is shown form a more amp

Submitted by Cássia Santos (cassia.bcufg@gmail.com) on 2017-07-17T11:56:48Z No. of bitstreams: 2 Dissertação - Talita Roquete Leal Fritsche - 2017.pdf: 4572251 bytes, checksum: 716f393495ca895d59a063f628ade70c (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2017-07-18T10:38:56Z (GMT) No. of bitstreams: 2 Dissertação - Talita Roquete Leal Fritsche - 2017.pdf: 4572251 bytes, checksum: 716f393495ca895d59a063f628ade70c (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-07-18T10:38:56Z (GMT). No. of bitstreams: 2 Dissertação - Talita Roquete Leal Fritsche - 2017.pdf: 4572251 bytes, checksum: 716f393495ca895d59a063f628ade70c (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-06-23 / This study proposes, with the support of management tools, a strategic planning proposal for the Internal Control Coordination of IFTM Paracatu. We used the Balanced Scorecard, a model adapted to the public sector, which allows the creation of performance indicators, decomposing the strategy into business perspectives; The SWOT matrix, a tool that analyzes the scenario, internal and external environment, serving as the basis for the construction of strategic planning; And Geplanes software, a strategic management application from the perspective of the BSC. The research has an applied nature, with a qualitative approach, presenting a case study. The data collection was done by means of the bibliographical survey, documentary research and interviews with managers and servers of the sectors involved. The research presented as a result the strategic planning, as well as the definition of the mission, vision and values of the internal audit, the identification of indicators and strategic goals was also one of the obtained results. The study allowed to suggest relevant improvements in the administrative management of the Internal Control Coordination, an area that aims to add value and improve organizational actions, translating into the scope of its mission and also contribute to the decision of managers of public organizations to use or not the techniques adopted in this. / Este estudo propõe, com apoio de ferramentas gerenciais, uma proposta de planejamento estratégico para a Coordenação de Controle Interno do IFTM Paracatu. Foram utilizados o Balanced Scorecard, modelo adaptável ao setor público, que permite a criação de indicadores de desempenho, decompondo a estratégia em perspectivas do negócio; a matriz SWOT, ferramenta que analisa o cenário, ambiente interno e externo, servindo de base para a construção do planejamento estratégico; e o software Geplanes, aplicativo de gestão estratégica sob a perspectiva do BSC. A pesquisa possui natureza aplicada, com abordagem qualitativa, apresentando um estudo de caso. A coleta de dados se deu por meio do levantamento bibliográfico, pesquisa documental e entrevistas com gestores e servidores dos setores envolvidos. A pesquisa apresentou como resultado o planejamento estratégico, bem como a definição da missão, visão e valores da auditoria interna, a identificação de indicadores e metas estratégicas também foi um dos resultados obtidos. O estudo permitiu sugerir relevantes melhorias na gestão administrativa da Coordenação de Controle Interno, área que objetiva acrescentar valor e melhorar as ações organizacionais, traduzindo no alcance de sua missão e também contribuir na decisão de gestores de organizações públicas em utilizar ou não as técnicas neste adotadas.

Made available in DSpace on 2015-04-22T22:10:29Z (GMT). No. of bitstreams: 1 Ronaldo.pdf: 1637363 bytes, checksum: 9790e5cd16e5dd126dae9d8524889ce1 (MD5) Previous issue date: 2011-06-03 / Performance evaluation of production processes or subsidiary to this is always something to be sought, due bring some differentiation as a competitor. Many processes use proprietary computer tools, as worksheets, and can meet the need of either demand, but there are cases where their use should be avoided, due may bring harm to the result, or cause increased costs to their practice. Companies, in general, should carry out inventories at various periods, as daily, weekly, quarterly or as needed. Inventory is a routine activity, some companies or industries stop their production process in order to start the inventory process. In theses cases, the completion time becomes critical, because depending on the date which may be close to delivering a big sale product, it is desired that the inventory may be as brief as possible, otherwise it may bring delays in delivery and other results not expected. An analysis of the process of periodic inventory counting of items of a specific sector of the electronics industry in Manus Industry Pole was conducted to better understand the problems from this. With the analysis it was possible to identify which problems exist and investigate better ways of their implementation, such as the use of wireless networks and a mobile device to collect real time data. Noted in conclusion that there was a reduction in costs due to the decrease of people like the counting process, the use of low-cost technology, and we observed a decrease in errors and increase accuracy. / O desempenho dos processos produtivos ou auxiliares a este é algo a ser buscado sempre, pois traz alguma diferenciação quanto ao concorrente. Muitos processos auxiliam-se por ferramentas computacionais comerciais, como planilhas eletrônicas, e podem atender a necessidade de uma ou outra demanda, contudo há processos em que seu uso deve ser evitado, pois podem trazer prejuízos ao resultado, ou causar aumento de custos com a sua prática. As empresas, em geral, devem realizar inventários, em vários períodos, seja diário, semanal, trimestral ou quando necessário. Inventariar é uma atividade rotineira, algumas empresas ou indústrias param seu processo de produção para que seja realizado o processo de inventário. Nestes casos, o tempo de realização se torna crítico, pois dependendo da data, que pode ser próximo a uma grande entrega de produto, deseja-se que o inventário seja o mais breve possível, caso contrário pode trazer atrasos na entrega e outros resultados não esperados. Uma análise do processo de contagens de itens do inventário periódico de um setor específico de uma indústria de eletroeletrônicos do pólo industrial de Manaus foi realizada para melhor entendimento dos problemas oriundos deste. Com a análise foi possível identificar quais problemas existiam e investigar melhores formas de sua execução, tais como o uso de redes sem fio e um dispositivo móvel para coleta em tempo real dos dados. Como conclusão observou-se que houve uma redução de custos devido à diminuição de pessoas envolvidas com o processo de contagem, pelo uso de tecnologia de baixo custo, e foi possível verificar uma diminuição nos erros e aumento de acuracidade.

Submitted by Jorge Silva (jorgelmsilva@ufrrj.br) on 2018-12-06T15:33:47Z No. of bitstreams: 1 2013 - Tatiane Pinto de Oliveira.pdf: 9317541 bytes, checksum: 679ad8a2ef29c5f4173b89c71984becf (MD5) / Made available in DSpace on 2018-12-06T15:33:47Z (GMT). No. of bitstreams: 1 2013 - Tatiane Pinto de Oliveira.pdf: 9317541 bytes, checksum: 679ad8a2ef29c5f4173b89c71984becf (MD5) Previous issue date: 2013-01-31 / The objective of this dissertation was to propose, implement and validate a tool for managing continuous process improvement through integration of two well-known tools in the market, the Omega 8 Orca, aimed to assess the maturity of processes, and the BSC, as manager of the results, in order to give these organizations a more targeted tool for the Brazilian. From an integrated view of these methods was designed Iris - Manager of Organizational Process Maturity. In general, this tool proposes to assess the maturity levels of six strategic elements - top management commitment, organization and structure, training, performance indicators, customer relationship and integration of information system - representing the management structure of organizations, mapping the current levels of maturity and realizing the projected future levels, desired by companies. To address the gap between the company's current stages and the stages desired are proposed action plans, which designate what measures, should be taken to ensure that the objectives are achieved. To follow up the evolution of these maturity levels, it was proposed to use the method of measuring the BSC, which has its four perspectives linked to the strategic elements of the 8 Omega ORCA. Action research was chosen as the implementation methodology of this study, to propose a suitable method of preparation and implementation of organizational studies. Thus, this methodology allowed the study objectives were achieved in the implementation of the tool in the two selected companies. The development of the research took place in two stages to validate the proposed tool. In this study validated the phases of implementation, regarding the evaluation of the maturity of organizational processes. The validation step of measuring the evolution of the elements was not possible in this study because tracking the development of maturity of the companies? demand more time than willing to complete this survey. However, the results of the three phases, related to the maturity of the companies studied were validated through interviews with their representatives, and the issues raised were arranged in a conceptual map, which summarizes the perceptions of companies about the proposed tool. The tool was considered an ally to the strategic decisions of firms and organizational development. / O objetivo desta disserta??o foi propor, implantar e validar uma ferramenta para gerenciamento da melhoria cont?nua de processos por meio da integra??o de duas ferramentas conhecidas no mercado, o Omega 8 Orca, voltada para avaliar a maturidade de processos, e o BSC, como gerenciador dos resultados, de modo a dotar essas organiza??es de uma ferramenta mais direcionada ? realidade brasileira. A partir de uma vis?o integrada destes m?todos foi idealizado o ?ris - Gerenciador de Maturidade de Processos Organizacionais. De um modo geral, esta ferramenta prop?e avaliar os n?veis de maturidade de seis elementos estrat?gicos - comprometimento da alta dire??o, organiza??o e estrutura, treinamento, indicadores de desempenho, relacionamento com os clientes e integra??o do sistema de informa??o - que representam a estrutura gerencial das organiza??es, mapeando os n?veis atuais de maturidade e realizando a proje??o dos n?veis futuros, desejados pelas empresas. Para solucionar a dist?ncia, entre os est?gios atuais da empresa e os est?gios desejados, s?o propostos planos de a??o, que designam quais medidas devem ser tomadas para que os objetivos sejam alcan?ados. Para realizar o acompanhamento da evolu??o de maturidade desses n?veis, foi proposta a utiliza??o do m?todo de mensura??o do BSC, que possui as suas quatro perspectivas atreladas aos elementos estrat?gicos do 8 Omega ORCA. A pesquisa-a??o foi escolhida como metodologia de implanta??o deste estudo, por propor um m?todo adequado de elabora??o e implanta??o de estudos organizacionais. Assim, essa metodologia permitiu que os objetivos do estudo fossem alcan?ados na implanta??o da ferramenta nas duas empresas selecionadas. O desenvolvimento da pesquisa se deu em dois momentos para a valida??o da ferramenta proposta. Neste trabalho foram validadas as fases de implanta??o, referentes ? avalia??o da maturidade dos processos organizacionais. A etapa de valida??o da mensura??o da evolu??o dos elementos n?o foi poss?vel neste estudo, pois o acompanhamento do desenvolvimento de maturidade das empresas demanda mais tempo do que o disposto para a conclus?o desta pesquisa. Por?m, os resultados das tr?s fases, referentes ? maturidade das empresas estudadas, foram validados atrav?s de entrevistas com os seus representantes, e os temas levantados foram dispostos num mapa conceitual, que resumiu as percep??es das empresas sobre a ferramenta proposta. A ferramenta foi considerada como uma aliada ?s decis?es estrat?gicas das empresas e ao desenvolvimento organizacional.

Bakgrund: Kaplan och Nortons modell Balanced Scorecard (BSC) introducerades i början av 1990-talet och är ett populärt resultatmätningssystem och strategiskt managementsystem inom ekonomi- och verksamhetsstyrning. BSC exemplifierar det Røvik (2008) kallar ett organisationsrecept och Abrahamson (1996) ett organisationsmode som spridits på en marknad för ekonomistyrningsmodeller. För att underlätta spridning av BSC samt minska motståndet på lokala marknader kan komponenter inkluderas, till exempel som Ax och Bjørnenak (2005) exemplifierar i Sverige avseende BSC och medarbetarperspektivet, ett budgetlöst företagande och det intellektuella kapitalet. Utöver modellens grundare, forskare, konsulter och massme-dia utgör studenter en aktörsroll som både är mottagare av BSC under utbildningen och spridningsagenter i samband med uppsatsarbeten och sedermera i yrkesutövningen. Det är kategorin studenter som är huvudfokus i denna uppsats om BSC popularitet och livscykel. Syfte: Syftet med studien är att skapa förståelse för om och på vilket sätt BSC kan uppfattas som ett populärt organisationsrecept. Detta genom att kartlägga förekomst och beskriva vad som studerats och hur det har presenterats i uppsatser relaterade till BSC tidsperioden 1997 till 2013, med tyngdpunkt på åren 2000-2012. Jämförelsen mellan den empiriska och teoretiska referensramen ska leda till att belysa BSC livscykel. Metod: En dokumentstudie har genomförts där det empiriska materialet är avgränsat till uppsatser vilka producerats vid svenska universitet och högskolor och publicerats i endera eller bägge dataarkiven DiVA och Uppsök vilka finns tillgängliga via Internet. Uppsatser som där-utöver kan återfinnas i lokala arkiv via lärosätenas bibliotek och hemsidor ingår inte i studien. Resultat, Slutsatser: Resultaten i denna undersökning som omfattar information om cirka 500 uppsatser visar att antalet uppsatser som relaterats till BSC ökat till år 2006 för att därefter uppvisa en avtagande trend. Det är dock en skillnad mellan studier inriktade mot offentlig eller privat verksamhet, där det de senaste tre åren finns indikationer på ett stigande intresse för BSC inom privat verksamhet. Det går att spåra avtryck av BSC innehåll och utveckling i uppsatserna, till exempel studier om budget och BSC och studerade organisationer som omnämns i den svenska BSC litteraturen. Ett tydligt avtryck är studerande som spridningsagenter för BSC och en länk mellan akademi och praktik på en marknad för ekonomistyrningsmodeller. Baserat på en beräkning med mycket förenklade antaganden har studerande gemensamt ägnat nästan två sekel till att genomföra undersökningar som är mer eller mindre inriktade mot BSC. / Background: Kaplan and Norton’s Balanced Scorecard (BSC) was introduced in the beginning of the 1990s and is a popular performance management system and strategic management system. BSC is also an example of a management idea (Røvik 2008) and management fashion (Abrahamson 1996) disseminated in a management fashion market. To facilitate the dissemination process and to minimize the resistance on local markets several components may be included. In Sweden for example described components are a human perspective, intellectual capital and abandoning of budget (Ax & Bjørnenak 2005). Kaplan and Norton - the founders of the concept together with researchers, consultants and mass media are members of a management-fashion-setting community. Students are also an actor in a management fashion market and they are recipients of BSC in training and in professional occupations. Therefore the student category is the main focus in this study. Purpose: The purpose of this study is to create an understanding whether and in what way BSC may be perceived as a popular management idea. This by first identifying the presence of BSC and then describe what has been studied and how it has been presented in essays during the period 1997 to 2013, with emphasis on the period 2000 to 2012. The comparison between the empirical and theoretical frame of reference will illustrate BSC life cycle. Method: A document study has been performed and the empirical sample is delimited to essays produced at universities in Sweden and published in one or both of the data archives named DiVA and Uppsök. The archives are available on Internet. Essays which additionally may be found at university libraries and their websites are not included in the study. Results, Conclusions: The empirical sample comprises information of about 500 essays and there are a growing number of studies about BSC until the year 2006. Thereafter a tendency for a decline in popularity exists. There is a difference between studies about public and private organizations where there are indications for a growing interest of BSC in private organizations during the last three years of the time period 2000 to 2012. One can find imprints of BSC components and development in the essays. For example BSC and budget and Swedish organizations that are exemplified in the Swedish BSC literature. A strong impression is that students as an actor on a management fashion market, with simplified assumptions have collectively spent almost two centuries to investigate topics which are more or less dedicated to BSC.

Zugl.: Trier, Universiẗat, Diss., 2007 u.d.T.: Ciesielski, Heike: Die @Balanced Scorecard.