<p>Background: From the beginning of the 60´s until the beginning of the 80´s the swedish local government has expand enourmously. The expansion didn´t lead to any discussions about how the local government should be controlled or organized. The local government should instead be organized and controlled as administrations. Lately it has became more usual to have these discussions about how local government should be controlled and organized. Nowadys it´s not unusual that local governments imitate private companies. </p><p>Purpose: The purpose of this thesis is to analyze how local governments have had the possibility to use Balanced Scorecard. </p><p>Limitations: We have only analyzed how local governments have had the opportunity to use Kaplan&Nortons original model about Balanced Scorecard. </p><p>Method: We have performed a case study, where we have carried out eight interviews with a total of ten respondents from four local governments and Svenska Kommunförbundet. We have also used internal documents, Internet and already written literature concerning Balanced Scorecard. We have also used local governments respective private companies characteristics. </p><p>Results: Local governments characteristics result in that the original model about Balanced Scorecard, can´t be used in local governments as it is performed by Kaplan&Norton. It´s still possible to use the basic idea of the model, but it has to be adapted to local governments conditions.</p>

<p>The purpose of this thesis is to develop a model for assessing cost effectiveness of applying lean tools. The</p><p>model consists of eight phases: it starts by understanding customers' requirements using Voice of Customer</p><p>(VOC) and Quality Function Deployment (QFD) tools. In phase 2, the current state of plant is assessed</p><p>using lean profile charts based on Balanced Scorecard (BSC) measures. In phase 3 and phase 4,</p><p>identification of critical problem(s) and generating of improvement suggestion(s) are performed. Phase 5</p><p>provide evaluation of the cost effectiveness of implementing the suggested lean methods based on life cycle</p><p>cost analysis (LCCA) and phase 6 prefers the right alternative based on multiple criteria decision making</p><p>(MCDM). In phase 7 the selected alternative is supposed to be implemented and finally the user should</p><p>monitor and control the process to make sure that the improvement is going as planned. The model was</p><p>verified successfully using a case study methodology at one Swedish sawmill called Södra Timber in</p><p>Ramkvilla, one part of Södra group. Results obtained from the study showed that the production and human</p><p>resources perspectives are the most critical problem areas that need to be improved. They got the lowest</p><p>scores in the lean profile, 63% and 68%, respectively. Using value stream mapping (VSM) it was found that</p><p>the non value added (NVA) ratios for the core and side products are 87.4% and 90.4%, respectively. Using</p><p>the model, three improvement alternatives were suggested and evaluated using LCCA and MCDM.</p><p>Consequently, implementing 5S got the highest score, second came redesigning the facility layout.</p><p>However, it was estimated that 4.7 % of NVA for the side product would be reduced by redesigning the</p><p>facility layout. The recommendations were suggested for the company to improve their performance. The</p><p>novelty of the thesis is based on the fact that it addresses two main issues related to lean manufacturing:</p><p>firstly, suggesting lean techniques based on assessment of lean profile that is based on BSC and QFD, and</p><p>secondly assessing the cost effectiveness of the suggested lean methods based on LCCA and MCDM. This</p><p>thesis provides a generalized model that enables the decision-maker to know and measure, holistically, the</p><p>company performance with respect to customer requirements. This will enable the company to analyze the</p><p>critical problems, suggest solutions, evaluate them and make a cost effective decision. Thus, the company</p><p>can improve its competitiveness.</p>

Universiẗat, Diss.--St. Gallen, 2007. / Text in dt. Sprache. - Zsfassung in engl. und dt. Sprache.

Bakgrund och problem: Konsultbranschen kännetecknas av en hög omsättning av aktörer. En anledning till att det ständigt alstras nya mindre aktörer till branschen är att den kan vara lukrativ med låga inträdesbarriärer. Men varför försvinner många aktörer lika fort som de kommer upp? Är det en brist på strategi och styrverktyg som ligger till grund för problemet? Kan det bero på svårigheten för småföretag att skapa sig en solid varumärkeslegitimitet, och finns det en möjligt att med hjälp av styrverktyg stärka företagets varumärkeslegitimitet? Fallföretaget som använts i den här studien är ett litet konsultföretag som vill stärka varumärkeslegitimiteten med hjälp av differentieringsstrategi på marknaden. Syfte: Syftet med den här studien är att med hjälp av en egenarbetad utvärderingsmodell utvärdera olika långsiktiga styrverktyg inriktade mot små konsult- och tjänsteföretags. Genom att utvärdera för- och nackdelar för tre utvalda styrverktyg och sedan applicera de på ett litet konsultföretag är förhoppningen att studien kan leda fram till rekommendationer gällande styrverktygens nytta och möjlighet till anpassning. Metod: I metodavsnittet förklaras vilka metodiska val som har använts i studien. En presentation av vilken forskningsansats som författarna har utgått efter förklaras också. Vidare så tydliggörs kritiken mot de källor som har använts i studien samt urvalet av data. Slutsats: Efter att styrverktygen utvärderats med hjälp av en egenarbetad utvärderingsmodell konstaterades det att det inte fanns ett optimalt styrverktyg men att alla innehöll värdefulla funktioner. Emellertid visade analysen att det styrverktyg som var mest användbart utifrån fallföretagets förutsättningar var det balanserade styrkortet på grund av dess multipla användbara funktioner och möjlighet till styrning enligt utvald strategi och mål. / Background and Problem: The consulting branch can be recognized by having a high turnover of operators. One reason for this is that the market can be lucrative with its low entry barriers. But why do many operators disappear as soon as they enter the market? Is it because of a lack of strategy and management tools? Could it be due to the difficulty for small businesses to create solid brand legitimacy, and is there a possibility to strengthen it by using management tools? The company used in this study is a small consulting company that desires to strengthen their brand legitimacy with the aid of differentiation strategy in the market. Purpose: With the help of a self-made evaluation model, the purpose of this study is to evaluate different long-term management tools geared towards small consulting and service companies. By evaluating the pros and cons of the three selected management tools and then apply those at a small consulting company, an expectation is that the study could lead to recommendations regarding the management tools benefits and possibilities for adaption. Method: In the methodology section the methodological choices of the study are explained. There is also a presentation of the research approach that has been used. Furthermore, the selection of data and the criticism of the sources used in the study are discussed. Results and conclusion: After that the management tools had been evaluated using the evaluation tool, it was found that there was no optimal management tool but that they all contained valuable features. However, the analysis showed that the management tool that was most advantageous based on the company’s prospects was the balanced scorecard because of its multiple useful features and its ability to control according to the company’s strategy and goal.

The primary aim of a Performance Management System is the development of a process where goals are set based on the needs of the organisation, while taking the development needs of the individual into account. These goals are negotiated and finalised through a continuous process of communication between all interested parties. In Higher Education, students, other internal clients, managers/supervisors and functional experts evaluate performances against these set goals. A well-designed system, if applied correctly, will benefit employees at various levels. Individuals become involved in setting goals or objectives; this in turn becomes the basis of a performance agreement. Performance feedback is regularly given and in terms of specific scoreboards, these scoreboards, in turn, indicated to which extent the performance goals were met or not. Over-achievers are rewarded accordingly while individuals, who do not meet their performance goals, are assisted and development programmes are suggested to improve relevant performance. Higher Education Institutions, particularly in South Africa, have been very unenthusiastic in adopting and implementing Performance Management Systems, especially when it involves management and appraisal of academic staff at institutions of higher learning. A possible reason for this reluctance may be found with the high opinion placed on the concept of 'academic freedom', and specifically, the difficulties associated with 'measuring' excellence in academic outputs and pursuits, and 'measuring intellectual property'. The goal of this study is to address and solve the stated problem and to evaluate Performance Management Systems currently used in Higher Education, in an attempt to measure their contribution to the Human Resource Management process. This research study was undertaken with the aim of investigating current levels of satisfaction with Performance Management as applied to Higher Education Institutions. The Balanced Scorecard, a Management Accounting tool, was also examined with the idea of serving as a tool to measure the viability of Performance Management of academia in Higher Education Institutions. This research study formulated one main objective, and four secondary objectives. The main objective of this study was to determine, with Management Accounting as a tool, the viability of Performance Management for the academia in Higher Education in South Africa. The secondary objectives were summarised as follows: • A review of Performance Management Systems, • A comprehensive study of Performance Management Systems for academia in South Africa, • The impact of Performance Management on academic staff performance, and staff development, • An investigation into the Balanced Scorecard as a Management Accounting tool. A comprehensive literature review was conducted, and from the literature it became evident that Performance Management of academia in Higher Education Institutions is problematic. A questionnaire circulated to the academia of four Higher Education Institutions served as basis for the empirical section of this study. The empirical evidence gathered through the responses captured from the questionnaires suggested first hand that there is great dissatisfaction amongst academia regarding the Performance Management as applied to them. In this case the findings gathered from the empirical study corresponded with the findings from the literature review conducted for this study. Evidence gathered through the responses from the questionnaires suggested great dissatisfaction with the current Performance Management System and that academia is eager to investigate alternative methods of implementing Performance Management . The findings also suggested that the Balanced Scorecard, a Management Accounting tool, should be investigated further in an attempt to find an alternative method of Performance Management The findings of this study also identified areas for future possible research; there is a need for more extensive research studies to validate the use of the Balanced Scoreboard, a Management Accounting tool, as an alternative to the Performance Management Systems currently applied. / Thesis (Ph.D. (Management Accounting))--North-West University, Vaal Triangle Campus, 2010.

The primary aim of a Performance Management System is the development of a process where goals are set based on the needs of the organisation, while taking the development needs of the individual into account. These goals are negotiated and finalised through a continuous process of communication between all interested parties. In Higher Education, students, other internal clients, managers/supervisors and functional experts evaluate performances against these set goals. A well-designed system, if applied correctly, will benefit employees at various levels. Individuals become involved in setting goals or objectives; this in turn becomes the basis of a performance agreement. Performance feedback is regularly given and in terms of specific scoreboards, these scoreboards, in turn, indicated to which extent the performance goals were met or not. Over-achievers are rewarded accordingly while individuals, who do not meet their performance goals, are assisted and development programmes are suggested to improve relevant performance. Higher Education Institutions, particularly in South Africa, have been very unenthusiastic in adopting and implementing Performance Management Systems, especially when it involves management and appraisal of academic staff at institutions of higher learning. A possible reason for this reluctance may be found with the high opinion placed on the concept of 'academic freedom', and specifically, the difficulties associated with 'measuring' excellence in academic outputs and pursuits, and 'measuring intellectual property'. The goal of this study is to address and solve the stated problem and to evaluate Performance Management Systems currently used in Higher Education, in an attempt to measure their contribution to the Human Resource Management process. This research study was undertaken with the aim of investigating current levels of satisfaction with Performance Management as applied to Higher Education Institutions. The Balanced Scorecard, a Management Accounting tool, was also examined with the idea of serving as a tool to measure the viability of Performance Management of academia in Higher Education Institutions. This research study formulated one main objective, and four secondary objectives. The main objective of this study was to determine, with Management Accounting as a tool, the viability of Performance Management for the academia in Higher Education in South Africa. The secondary objectives were summarised as follows: • A review of Performance Management Systems, • A comprehensive study of Performance Management Systems for academia in South Africa, • The impact of Performance Management on academic staff performance, and staff development, • An investigation into the Balanced Scorecard as a Management Accounting tool. A comprehensive literature review was conducted, and from the literature it became evident that Performance Management of academia in Higher Education Institutions is problematic. A questionnaire circulated to the academia of four Higher Education Institutions served as basis for the empirical section of this study. The empirical evidence gathered through the responses captured from the questionnaires suggested first hand that there is great dissatisfaction amongst academia regarding the Performance Management as applied to them. In this case the findings gathered from the empirical study corresponded with the findings from the literature review conducted for this study. Evidence gathered through the responses from the questionnaires suggested great dissatisfaction with the current Performance Management System and that academia is eager to investigate alternative methods of implementing Performance Management . The findings also suggested that the Balanced Scorecard, a Management Accounting tool, should be investigated further in an attempt to find an alternative method of Performance Management The findings of this study also identified areas for future possible research; there is a need for more extensive research studies to validate the use of the Balanced Scoreboard, a Management Accounting tool, as an alternative to the Performance Management Systems currently applied. / Thesis (Ph.D. (Management Accounting))--North-West University, Vaal Triangle Campus, 2010.

Syfte: Vårt syfte med denna uppsats är att utforma ett balanserat styrkort för att genom detta visa hur en managementgrupp kan arbeta med viktiga målsättningar för att utveckla en attraktiv stadskärna och cityhandel. Metod: I denna uppsats har vi använt oss av den kvalitativa metoden med en abduktiv ansats, där vi fördjupat oss i teori samtidigt som vi genomfört intervjuer med personer som arbetar inom ämnet. Vi har utifrån denna teori och resultat analyserat vilka delar som är viktiga för att skapa en attraktiv stadskärna och attraktiv cityhandel. Resultat &amp; slutsats: Det resultat som vi genom detta arbete kommit fram till är att de allra viktigaste målsättningarna att utveckla för att skapa en attraktiv stadskärna och cityhandel är - Motiverade och aktiva aktörer inom stadskärna, ökat samarbete inom stadskärnan, öka antalet besökare, öka andelen besökare som blir kunder samt öka andelen nöjda kunder. Om dessa målsättningar uppfylls menar vi att attraktionskraft skapas i stadskärnan och cityhandeln. Uppsatsens bidrag: Det teoretiska bidraget med denna uppsats är att det finns ett antal målsättningar som är viktigast för att skapa en attraktiv stadskärna och cityhandel. Det praktiska bidraget är ett balanserat styrkort samt målkort som centrumledare / Aim: We aim with this theses is to identify important factors required to develop an attractive city centre and city centre commerce. We are also going to look into the work needed to accomplice this and which stakeholders that are needed to be involved in this work. Method: In this essay we have used the qualitative method with an abductive approach, were we have been taking note of theory parallell with doing interviews with persons activ within this subject. From this theory and inteview results we have analyzed which parts in the city centre and city centre commerce that are important to make it more attractive. Conclusions: Our conclusion is that the most important factors to work with to develop an attractive city centre and city centre commerce is - motivated and active stakeholders within the city centre, increased cooperation within the city centre, increased amount of visitors, increased amount of visitors that become satisfied customers. If these key facors are fullfilled we mean that the city centre and the city centre commerce is attractive. Contribution: The theoretical consequence of our study is that there are several key factors to work with to create an attractive city Centre. The practical consequence of this is that the management in the city center groups can work with our balanced score card to create an attractive city center and city commerce in their cities.

Nearly 70% of process improvement projects are failing to provide the expected benefits (Grant 2002). The cost of process improvement projects can be quite substantial and the number of these projects occurring within organisations continues to increase. John Thorp (1998) describes an environment in which managers are struggling to demonstrate the connection between costs and expected business benefits. This eighteen month master's research project has identified a gap in both the academic literature and the business practices of most organisations. This thesis aims to make explicit the selection of processes to improve and to provide the link between process objectives and organisational goals (Davenport 1993; Hammer and Champy 1993). Published literature, coupled with the experience of the research team, has resulted in the development of a targeting methodology for defining and ranking critical processes, and then selecting which of those critical processes to improve first. Although the research team believes that the methodology is applicable to many industries, the research was undertaken in the application hosting centre (AHC) and application service provision (ASP) industry. A focus group and follow on Delphi study was used to ensure that the processes and functional area focused upon was of importance to the participants of the research. This research project was funded by the Australian Research Council's Linkage projects and undertaken with support by REALTECH. The participants included the top three information systems outsourcing companies in Australia and another in the top ten of this industry. The study commenced with identifying critical processes in the ASP environment. This involved both a focus group session and a Delphi study. The Delphi study was followed by four action learning cycles using case studies (action, observe, reflect and revise). These action learning cycles using case studies have revealed that the methodology (which includes the steps to implement the methodology) meets the needs of organisations to identify and select 'critical' processes for improvement. It provides business and researchers with a logical and explicit method to reduce the 'squeaky wheel' and 'latest fad' approaches to process improvement projects. These prior approaches improve processes not necessarily critical for achieving organisational goals consuming limited resources for little gain. The targeting method makes the alignment of process objectives with goals by explicitly linking processes to organisational goals possible. The limitations of this research project are that it does not intend to verify the achievement of business benefit, document the change to an organisation due to its use of the targeting methodology or determine the long term benefits to an organisation using the targeting methodology. These questions might be answered in a longer and larger study as this project is limited to an eighteen month time frame. As for generalisability, the study has focused on the AHC and ASP industries, and the participants, while operating within this industry, are quite different. For the different phases of this project the participants come from in-house providers, multinational outsourcing providers, commercialised government providers, specialist niche product providers, and enterprise system suppliers.

Univ., Fak. für Wirtschaftswissenschaft, Diss.--Magdeburg, 2003. / Literaturverz. S. 161 - 195.

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2016-08-16T23:16:37Z No. of bitstreams: 1 AlexsandroAlvesDeOliveira_DISSERT.pdf: 2518009 bytes, checksum: 272287e797b0b59f64656665c0ca0151 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2016-08-24T21:15:39Z (GMT) No. of bitstreams: 1 AlexsandroAlvesDeOliveira_DISSERT.pdf: 2518009 bytes, checksum: 272287e797b0b59f64656665c0ca0151 (MD5) / Made available in DSpace on 2016-08-24T21:15:39Z (GMT). No. of bitstreams: 1 AlexsandroAlvesDeOliveira_DISSERT.pdf: 2518009 bytes, checksum: 272287e797b0b59f64656665c0ca0151 (MD5) Previous issue date: 2016-03-04 / A presente Proposta de Interven??o examina a quest?o das compras p?blicas realizadas por uma Organiza??o Militar no ?mbito da Administra??o P?blica Federal. O principal objetivo deste trabalho consistiu em propor um modelo de planejamento estrat?gico baseado no Balanced Scorecard para o sistema de compras p?blicas que contribua para o aumento da efici?ncia, efic?cia e efetividade das aquisi??es realizadas na Base A?rea de Natal. Para tanto, utilizou-se de entrevistas estruturadas a fim de se realizar um diagn?stico da realidade atual do sistema de compras junto aos principais setores requisitantes da BANT, bem como a adapta??o das perspectivas do BSC com base na revis?o da literatura. A t?cnica utilizada para a an?lise das entrevistas foi a an?lise de conte?do cujos resultados contribu?ram para a elabora??o do Mapa Estrat?gico conceitual o qual foi submetido ? valida??o por meio de um Grupo Focal. Da an?lise das entrevistas, concluiu-se que o Sistema de Compras da BANT encontra-se em um perfil t?tico em virtude da baixa intera??o entre o sistema de compras e os setores requisitantes, a preocupa??o voltada apenas para a economicidade da aquisi??o em oposi??o da efetividade do material adquirido, a falta de capacita??o dos elementos que comp?em o sistema e a aus?ncia de um planejamento adequado. Pretende-se com a cria??o desta proposta contribuir para a melhoria da gest?o com foco em resultados na administra??o p?blica, aumentado a efici?ncia, efic?cia e efetividade das compras p?blicas. Considerando que para o caso concreto a mensura??o dos resultados s? poder? ser realizada ap?s, pelo menos, um ano de sua implementa??o, a presente pesquisa constitui apenas uma proposta de interven??o. / The present proposal for intervention examines the issue of public procurements carried out by a military organization on a Federal Public Administration. The main objective of this paper is to propose a model of strategic planning based on the Balanced Scorecard for the public procurement system, which contributes to increased efficiency, efficacy and effectiveness of acquisitions made in the Air Base of Natal city. Therefore, Structured interviews were used in order to make a diagnosis of the current reality of the procurement system along with the main requirement sectors of BANT, as well as the adaptation of the prospects of the BSC based on literature review. The technique used for the analysis of the interviews was the analysis of content whose results contributed to the preparation of the conceptual Strategic Map which was submitted to validation through a Focal Group. It was concluded through the analysis of the interviews, that the system of purchases of BANT is in a tactical profile because of low interaction between the system of purchases and the requirement sectors, aiming only at the ?economicity? of acquisition in opposition of the effectiveness of material acquired, the lack of training of the elements which build the system and the absence of a proper planning. It is intended with thecreation of this proposal to contribute to the improvement of management with a focus on results in public administration as well as increasing efficiency, efficacy and effectiveness of public procurements. Whereas for the particular case the measurement of the results can only be performed after at least a year of its implementation, the present research constitutes a proposal of intervention.