Made available in DSpace on 2016-04-25T18:39:38Z (GMT). No. of bitstreams: 1 Andrea Regina Ubeda Lopes.pdf: 2081980 bytes, checksum: d2611932171b9008a6510302bd94c823 (MD5) Previous issue date: 2011-05-12 / The organizational competitiveness is increasing every each day and the way the companies face these new challenges indicates its differential. The thought of this current research longs for demonstrating the importance of adopting a strategic eye through the Balanced Scorecard (BSC) and demonstrate the results it brings about to the company. With the aim of going deep in this subject, it was done a study in the company Degrémont Water Treatment Ltd which has been adopting the use of BSC since mid of 2008. By analyses of accounting demonstratives from 2005 to 2010 and structural appointment, the research demonstrates the importance of the introduction of BSC in the economic and financial results of the company when all the contributors clearly determine their strategies and goals. After analyzing the databases it was possible to verify that the mainly financial results were the raise of billing and the cut in costs and expenses. On the other hand, the results of the non financial were a better organizational culture with the commitment of the contributors with the strategies, which demonstrates that the BSC brought about quantitative and qualitative results to Degrémont Company / A cada dia a competitividade organizacional aumenta e a maneira como as empresas enfrentam esses novos desafios é que retrata o seu diferencial. Neste pensamento a presente pesquisa tem como objetivo demonstrar a importância da adoção da visão estratégica por meio do Balanced Scorecard (BSC) e demonstrar quais os seus reflexos no desempenho da empresa pesquisada. Com o intuito de melhor se aprofundar no assunto, realizou-se um estudo de caso na Empresa Degrémont Tratamento de Água Ltda., que vem adotando o uso do BSC desde meados de 2008. Por meio da análise documental nos demonstrativos contábeis de 2005 a 2010, e entrevista estruturada, a pesquisa demonstra a importância da implantação do BSC no resultado econômico e financeiro da empresa quando todos os colaboradores têm claramente definidas as estratégias e os objetivos da mesma. Após analisar os dados levantados, pôde-se verificar que os principais resultados financeiros foram em relação ao aumento do faturamento e na redução de custos e despesas, já nos resultados não financeiros foi uma melhor cultura organizacional, com o comprometimento dos colaboradores com as estratégias, o que demonstra que o BSC trouxe retornos quantitativos e qualitativos à Degrémont

Made available in DSpace on 2016-04-25T18:40:36Z (GMT). No. of bitstreams: 1 Marco Antonio Dantas de Morais.pdf: 1591759 bytes, checksum: 6486c1f92957b7df224a3910ee887ad2 (MD5) Previous issue date: 2008-12-19 / The propose of the following presentation is to elaborate a structured model, based on the mission, vision, critical factors of success and strategic goals for a scholarship institution with no profitable ends. And to accomplish this, was selected the Balanced Scorecard as a tool that will help to propose a system of performance indicators totally fitted with the very strategic goals of this scholarship institution. This model of management, BSC, shall support the managers in the strict process of taking decisions, especially those that leads to the addressing of action and resources to the final accomplishment of the strategic objectives of the institution / A proposta do presente trabalho foi de elaborar um modelo estruturado, iniciando-se a partir da missão, visão, fatores críticos de sucesso e objetivos estratégicos para uma Instituição de Ensino sem Fins Lucrativos e para isto foi selecionado o Balanced Scorecard como uma ferramenta que ajudará a propor um sistema de indicadores de desempenho totalmente alinhado com os objetivos estratégicos da Instituição de Ensino. Este modelo de Gestão, BSC, deverá ajudar os gestores no processo de tomada de decisão no que se refere ao direcionamento de ações e recursos, fazendo com que as metas e objetivos estratégicos sejam atingidos

As organizações estão mais suscetíveis às mudanças e impactos do meio ambiente, e a necessidade de ações e novas formas de gerenciar é fruto das transformações que ocorreram e estão ocorrendo na última década. Os processos de negócio dentro desse cenário devem ser monitorados continuamente, e através da metodologia de Gerenciamento de Processos de Negócio é possível o controle dos processos, proporcionando iniciativas e ações que busquem integração, colaboração e automação. O processo de desenvolvimento de produtos, por ser um processo-chave para a organização, foi selecionado para pesquisa a fim de que a mesma pudesse buscar métodos ou metodologias para a melhoria do processo, visando oferecer respostas rápidas e eficientes como o mercado espera. Nesse sentido, o principal questionamento que surgiu foi qual o ciclo de processo gerenciado de desenvolvimento de produtos que mais se alinha aos objetivos estratégicos da organização, e como esse gerenciamento pode influenciar o processo no estabelecimento de metas e ações de melhoria contínua. Para responder a este questionamento, a presente pesquisa tem como objetivo principal desenvolver um modelo aplicado de gerenciamento do processo de desenvolvimento de uma determinada linha de produto alinhado aos objetivos estratégicos, em uma indústria eletroeletrônica. Para tanto, foi desenvolvida uma pesquisa de caráter exploratório em um único estudo de caso em uma indústria eletroeletrônica multinacional. O método de pesquisaação foi utilizado e combinado com uma específica metodologia de gerenciamento de processos de negócio, o qual permite descrever cada uma das fases da pesquisa ocorridas durante o redesenho do processo de desenvolvimento de novos produtos para o modelo de processo gerenciado e otimizado. Ao final da realização da pesquisa-ação, obteve-se o modelo aplicado para o gerenciamento do processo de desenvolvimento de produtos alinhados aos objetivos estratégicos da organização. As principais contribuições para a organização ficam por conta da criação de um novo processo de desenvolvimento de produto revisado, modificado, e monitorado. O processo foi alinhado aos indicadores estratégicos do balanced scorecard da organização, e os índices de maturidade de cada macroprocesso foram medidos antes e após as modificações realizadas. Para a academia, o uso do método de pesquisa-ação bem aplicado combinado com um modelo conceitual robusto e consolidado e a integração entre as metodologias do BPM, do Balanced Scorecard e dos modelos de maturidade foram as principais contribuições da presente pesquisa. / Companies are more susceptible for changes and impacts from environment and the necessity of actions and new ways to manage is one result of transformations that occurred and occurring in the last decade. Inside of this context business process should be monitoring continuously, and through the methodology of Business Process Management (BPM) is possible to control the process, providing initiatives and actions for integration, collaboration and automation. Product development process, as a keyprocess for the organization, was selected for research to found methods and methodologies for process improvement, to offer fast and efficient answers as market waits. In this direction the main question of this research is which cycle of managed process for product development is more aligned with strategically objectives of the company, and how this management can influence the process in the establishment of goals and actions of continuous improvement. To answer this question, the present research has as main goal to make a proposal of a applied model of management for the product development process, aligned with strategically objectives, in a electronic components company. For this, it was developed an exploratory research in only one case study in a multinational electronic industry. The research-action method was used and combined with a specific methodology of BPM, which allowed describing each one of the occurred phases of the research during the redesign of the product development process for the optimized and managed process model. After finished the research-action, the model applied for process management of product development process aligned with strategically objectives of the company was gotten. The main contribution for the company was a new process for product development, revised, changed and monitored. The process was aligned with strategically objectives of balanced scorecard, and the levels of maturity measured before and after changes modification. For the academy, the main contributions were the use of research-action well applied and combined with a robust and consolidated conceptual model, and the integration between methodologies of the BPM, Balanced Scorecard and Maturity Models.

Submitted by Joana Azevedo (joanad@id.uff.br) on 2017-08-22T15:07:08Z No. of bitstreams: 1 Dissert Julia Muniz Madaleno.pdf: 3997381 bytes, checksum: e9c6b167d97e1ac038626684cc7f90da (MD5) / Approved for entry into archive by Biblioteca da Escola de Engenharia (bee@ndc.uff.br) on 2017-08-29T16:47:42Z (GMT) No. of bitstreams: 1 Dissert Julia Muniz Madaleno.pdf: 3997381 bytes, checksum: e9c6b167d97e1ac038626684cc7f90da (MD5) / Made available in DSpace on 2017-08-29T16:47:42Z (GMT). No. of bitstreams: 1 Dissert Julia Muniz Madaleno.pdf: 3997381 bytes, checksum: e9c6b167d97e1ac038626684cc7f90da (MD5) Previous issue date: 2015-11-16 / O sucesso da organização está diretamente ligado a um adequado sistema de gestão, o qual deve possibilitar a avaliação dos resultados e a sua comparação com os objetivos estratégicos previamente determinados. A importância da conexão entre estratégia e operação e as vantagens oriundas da adoção do BSC já é bastante reportada na literatura, no entanto a utilização de um sistema de medição de desempenho que reflita a adequada implementação da estratégia e que sirva como suporte no processo decisório ainda é uma deficiência na gestão das organizações, sobretudo no setor de saúde. O presente trabalho tem como objetivo propor um modelo de sistema de medição de indicadores que auxilie na comunicação da estratégia de uma organização da área da saúde, tomando como base a metodologia Balanced Scorecard. A pesquisa caracteriza-se como aplicada e intervencionista quanto aos fins e quanto aos meios trata-se de uma pesquisa-ação, bibliográfica, documental e estudo de caso. O modelo, por meio de algumas etapas, propõe a construção de um painel de bordo e a definição de uma lista de indicadores a serem mensurados por cada setor. A estruturação do sistema de medição considerou os objetivos estratégicos da organização e um referencial de benchmarking de indicadores construído através de busca em diferentes fontes (literatura, hospitais da rede, legislação, site de hospitais, programas de indicadores hospitalares). O objeto de estudo foi um hospital privado do Rio de janeiro. O resultado da aplicação do modelo proposto foi um sistema de medição mais estruturado e alinhado aos objetivos estratégicos da organização. A visão sistêmica proporcionada pelo desenvolvimento do modelo propiciou melhora na análise dos resultados gerando ações mais assertivas para o alcance das metas propostas. / The organization's success is directly connected to an appropriate management system, which should enable the evaluation of results and their comparison with the strategic objectives previously determined. The importance of the connection between strategy and operation, and the advantages arising from the adoption of the BSC is already reported in the literature, however the use of a performance measurement system that reflects the proper implementation of the strategy and to serve as support in decision making is still a deficiency in the management of organizations, especially in the health sector. This paper aims to propose an indicator measuring system model to assist the strategy communicating an organization's health, based on the Balanced Scorecard methodology. The research is characterized as to the purposes and applied as interventionist and as the means is a study of action research, bibliographies, documents and case. The model, through a few steps, proposes the construction of a dashboard and the definition of a list of indicators to be measured by each sector. The structure of the measuring system considered the organization's strategic goals and a benchmarking framework of indicators built by searching different sources (literature, network hospitals, legislation, site of hospitals, hospital indicators programs). The study object is a private hospital in Rio de Janeiro. The result of the application of the proposed model was a measurement system more structured and aligned to the strategic objectives of the organization. The system view provided by the model of development led improves the analysis of the results generating more assertive actions to achieve the proposed targets.

Ve své diplomové práci se zabývám možností využití strategického systému řízení organizace ? Balanced Scorecard ve specifických podmínkách nestátních neziskových organizací. BSC se již řadu let využívá v komerčních podnicích k realizaci a ?zhmotnění? strategie a zároveň se snaží nabídnout nový (vyvážený) pohled na hodnocení výkonnosti podniku. Pokouším se poukázat na problematiku řízení nestátních neziskových organizací, vystihnout nejvýraznější rozdíly a najít odpověď na otázku, je-li metoda BSC vhodná k implementaci v nestátním neziskovém prostředí a s jakými specifiky. Zjištěné teoretické poznatky implementuji na vybranou neziskovou organizaci (občanské sdružení KAM) s cílem vystihnout obtíže i přínosy BSC v daném prostředí. Součástí mé diplomové práce je také drobný průzkum zabývající se znalostí metody v nestátním neziskovém sektoru

Made available in DSpace on 2016-04-28T20:19:20Z (GMT). No. of bitstreams: 1 2007 - Mauricio Maynard do Lago.pdf: 1453290 bytes, checksum: f1ff06a85d47592bda4843eedd2807c8 (MD5) Previous issue date: 2007-07-23 / The Shopping Centers has shown to be the places of safer purchase and to leisure for the populations of the great centers and the cities of the interior that present one sped up growth. The Prompt Shopping Center, situated in the Round city in return in the State of Rio De Janeiro, opted to a organizacional structure that does not benefit its functioning. The present work considers, through the use of consecrated tools of diagnosis, a model of capable organization to make with that the enterprise fulfills its function, that is to offer a space of chances for the storekeepers in it installed, beyond contributing for the development of a strategy model that if adapte the reality of the sector of the commerce, in particular the Shopping Center. It was used for elaboration of this work, the bibliographical research in sites in the Internet for the theoretical recital of the subject in question, complemented with the field research. Of ownership of the gotten information, it was possible to consider a organizacional structure and a model of management capable to allow the Prompt Shopping Center to identify to which its main problems and at the same time to assist it na elaboration of a viable strategy. / Os Shopping Centers t?m mostrado ser os locais de compra e lazer mais seguros para as popula??es dos grandes centros e das cidades do interior que apresentam um acelerado crescimento. O Pontual Shopping Center, situado na cidade de Volta Redonda no Estado do Rio de Janeiro, optou por uma estrutura organizacional que n?o beneficia o seu funcionamento. O presente trabalho prop?e, atrav?s da utiliza??o de ferramentas consagradas de diagn?stico, um modelo de organiza??o capaz fazer com que o empreendimento cumpra sua fun??o, que ? o de oferecer um espa?o de oportunidades para os lojistas nela instalados, al?m de contribuir para o desenvolvimento de um modelo de estrat?gia que se adapte a realidade do setor do com?rcio, em particular o Shopping Center. Foi utilizada para elabora??o deste trabalho, a pesquisa bibliogr?fica em sites na Internet para a fundamenta??o te?rica do tema em quest?o, complementado com a pesquisa de campo. De posse das informa??es obtidas, foi poss?vel propor uma estrutura organizacional e um modelo de gest?o capaz de permitir ao Pontual Shopping Center identificar quais os seus principais problemas e ao mesmo tempo auxili?-la na elabora??o de uma estrat?gia vi?vel.

<p><strong>Bakgrund: </strong>Under 1900-talet skedde flera teknologiska framsteg och Relevance Lost-debatten förändrade synen på den traditionella ekonomistyrningen. De två målstyrningssystemen, det balanserade styrkortet och Hoshin Kanri, anses delvis besvara kritiken samt möjliggöra för företag att implementera sina strategier. Begreppet målkongruens beskrivs på olika sätt av olika författare, varför begreppet är intressant att undersöka samt hur målkongruens kan uppnås i företags planeringsprocesser.</p><p><strong>Syfte:</strong> Syftet med denna uppsats är att beskriva planeringsprocessen i målstyrningssystem samt att förklara hur målkongruens uppnås. Vidare är syftet att precisera begreppet målkongruens samt formulera en metod för att stärka målkongruens.</p><p><strong>Metod:</strong> För att uppnå uppsatsens syfte har två fallstudier gjorts med två företag som arbetat med att implementera och utveckla arbetet med ett balanserat styrkort och Hoshin Kanri. Tre intervjuer har genomförts på respektive företag med personer med god insyn i och erfarenhet av arbetet med målstyrningssystemen det balanserade styrkortet och Hoshin Kanri.</p><p><strong>Resultat:</strong> De båda målstyrningssystemen är mycket lika. Hoshin Kanri har dock ett starkt fokus på förbättrad marknadsposition och aktiviteter, medan det balanserade styrkortet har fokus på balans mellan finansiella och icke-finansiella mått. En frekvent horisontell och vertikal måldialog främjar en stärkt målkongruens. Målkongruens är inget statiskt tillstånd som antingen uppnås eller ej, utan snarare en skala varför benämningen grad av målkongruens bör användas. Det finns två sidor av begreppet målkongruens; en avser individens beteende målkongruens ska kunna uppnås och en sida avser de kausala samband som finns mellan mål och delmål. För att stärka de båda sidorna av målkongruens bör ett antal kriterier tas hänsyn till, vars effektivitet löpande bör granskas.</p> / <p><strong>Background:</strong> Several technological inventions occurred in the 20th century and the criticism from the Relevance Lost debate changed the perspective of traditional management control. The two performance measurement systems, the Balanced Scorecard and Hoshin Kanri are tools to implement corporate strategies. The concept goal congruence is described heterogeneously by different authors. Thus it is interesting to examine how goal congruence can be reached in a company’s planning process.</p><p><strong>Purpose:</strong> The purpose of this study is to describe the planning process in performance measurement systems and explain how goal congruence can be reached. Moreover, the purpose is to discuss and describe the concept goal congruence and to develop a method of how to strengthen goal congruence.</p><p><strong>Methodology:</strong> To answer the purpose of this study, two case studies have been conducted with companies that have implemented and actively worked with the Balanced Scorecard and Hoshin Kanri. At each company, three interviews were held with respondents who had significant knowledge and experience of the systems respectively.</p><p><strong>Conclusion:</strong> The performance measurement systems the Balanced Scorecard and Hoshin Kanri are indeed homogeneous. Yet, the Balanced Scorecard puts significant emphasis on reaching a balance between financial and non-financial measures with its four perspectives. Hoshin Kanri on the contrary focuses on activities and to reach a prominent position in the market. Vertical and horizontal communication enables the systems to strengthen goal congruence. Goal congruence is not a definite state but rather a scale on which goal congruence gradually can be strengthened. The concept goal congruence is twofold; it concerns the individual’s behavior and the causality when determining goals and sub-goals. In order to strengthen both sides of goal congruence a number of criteria must be fulfilled and their effectiveness needs to be continuously revised.</p>

No description available.

Bakgrund: Under 80- och 90-talet startade en debatt om den ekonomiska styrningen där styrning efter finansiella nyckeltal kritiserades. Att enbart styra ett företag efter finansiella nyckeltal ansågs inte enligt kritiker förbättra områden som kundnöjdhet, innovation, kvalitet, cykeltid samt motivation hos medarbetare. Balanserade styrkort används som ett redskap för planering och uppföljning. Ett styrkorts främsta syfte är att översätta strategiska mål och visioner till ett antal sammanhängande prestationsmått. Dessa mått delas in i olika perspektiv som vanligtvis är finansiella, kundfokuserade, processfokuserade och innovationsfokuserade. Majoriteten av de största bankerna som är verksamma i Sverige använder balanserade styrkort. I bankverksamhet är en av de viktigaste parametrarna kundservice, eftersom att banker är en form av tjänsteorganisationer. I och med en hårdnad konkurrens på bankmarknaden finns det höga krav på den interna styrningen för att banker ska kunna behålla sin befintliga kundstock och utöka den. Med detta som bakgrund är det intressant att se på hur de olika styrkorten skiljer sig mellan bankerna och om det går att utskilja typiska nyckeltal/mått och perspektiv som är specifika för bankbranschen. Syfte: Är att beskriva utformning och användning av balanserade styrkort i de största bankerna på den svenska marknaden samt att utveckla ett förslag på ett generellt styrkort för banker verksamma i Sverige. Metod: En kvalitativ metod med intervjuer har använts. Resultat &amp; Slutsats: Balanserade styrkort används i planeringssyfte och som ett kommunikationsverktyg. De viktigaste perspektiven i bankernas balanserade styrkort är det finansiella perspektivet, kundperspektivet samt ett medarbetarperspektiv. / Background: Between 1980 and 1990 there was an ongoing debate about internal management in companies. Management solely based on financial indicators was criticized because it didn’t allow for improvements in customer satisfaction, innovation, product/service quality and more. The balanced scorecard can be used as a tool for planning and follow-up. The main purpose of the balanced scorecard is to translate an organizations strategic goal and vision to a set of performance measures. These measures are organized into different perspectives, these are usually a financial perspective, a customer focused perspective, an internal process perspective and an innovation perspective. The majority of the largest banks in Sweden use a balanced scorecard. One of the most important things for success in the banking industry is to have satisfied customers. The importance of customer satisfaction put pressure on the internal management as banks wants to keep their existing customer base and also expand it. Therefore it’s interesting to see if a typical balanced scorecard for Swedish banks exists. Aim: The aim for this study is to describe the design and usage of the balanced scorecard in the largest Swedish banks. Further we want to develop a typical scorecard for Swedish banks. Method: Qualitative methods with interviews have been applied. Results &amp; Conclusion: The balanced scorecard is used as a planning tool, a tool for communication. The most important parts of the balanced scorecard in Swedish banking are the financial perspective, the customer perspective and the employee perspective.

Bakgrund: Under 1900-talet skedde flera teknologiska framsteg och Relevance Lost-debatten förändrade synen på den traditionella ekonomistyrningen. De två målstyrningssystemen, det balanserade styrkortet och Hoshin Kanri, anses delvis besvara kritiken samt möjliggöra för företag att implementera sina strategier. Begreppet målkongruens beskrivs på olika sätt av olika författare, varför begreppet är intressant att undersöka samt hur målkongruens kan uppnås i företags planeringsprocesser. Syfte: Syftet med denna uppsats är att beskriva planeringsprocessen i målstyrningssystem samt att förklara hur målkongruens uppnås. Vidare är syftet att precisera begreppet målkongruens samt formulera en metod för att stärka målkongruens. Metod: För att uppnå uppsatsens syfte har två fallstudier gjorts med två företag som arbetat med att implementera och utveckla arbetet med ett balanserat styrkort och Hoshin Kanri. Tre intervjuer har genomförts på respektive företag med personer med god insyn i och erfarenhet av arbetet med målstyrningssystemen det balanserade styrkortet och Hoshin Kanri. Resultat: De båda målstyrningssystemen är mycket lika. Hoshin Kanri har dock ett starkt fokus på förbättrad marknadsposition och aktiviteter, medan det balanserade styrkortet har fokus på balans mellan finansiella och icke-finansiella mått. En frekvent horisontell och vertikal måldialog främjar en stärkt målkongruens. Målkongruens är inget statiskt tillstånd som antingen uppnås eller ej, utan snarare en skala varför benämningen grad av målkongruens bör användas. Det finns två sidor av begreppet målkongruens; en avser individens beteende målkongruens ska kunna uppnås och en sida avser de kausala samband som finns mellan mål och delmål. För att stärka de båda sidorna av målkongruens bör ett antal kriterier tas hänsyn till, vars effektivitet löpande bör granskas. / Background: Several technological inventions occurred in the 20th century and the criticism from the Relevance Lost debate changed the perspective of traditional management control. The two performance measurement systems, the Balanced Scorecard and Hoshin Kanri are tools to implement corporate strategies. The concept goal congruence is described heterogeneously by different authors. Thus it is interesting to examine how goal congruence can be reached in a company’s planning process. Purpose: The purpose of this study is to describe the planning process in performance measurement systems and explain how goal congruence can be reached. Moreover, the purpose is to discuss and describe the concept goal congruence and to develop a method of how to strengthen goal congruence. Methodology: To answer the purpose of this study, two case studies have been conducted with companies that have implemented and actively worked with the Balanced Scorecard and Hoshin Kanri. At each company, three interviews were held with respondents who had significant knowledge and experience of the systems respectively. Conclusion: The performance measurement systems the Balanced Scorecard and Hoshin Kanri are indeed homogeneous. Yet, the Balanced Scorecard puts significant emphasis on reaching a balance between financial and non-financial measures with its four perspectives. Hoshin Kanri on the contrary focuses on activities and to reach a prominent position in the market. Vertical and horizontal communication enables the systems to strengthen goal congruence. Goal congruence is not a definite state but rather a scale on which goal congruence gradually can be strengthened. The concept goal congruence is twofold; it concerns the individual’s behavior and the causality when determining goals and sub-goals. In order to strengthen both sides of goal congruence a number of criteria must be fulfilled and their effectiveness needs to be continuously revised.