This master’s thesis is focused on valuation of effeciency of a particular company. This valuation of effeciency is performed on EFQM Model Excellence. Theoretical part of thesis is focused on description of selected models of valuation of effeciancy. In practical part is selected comapany introduced and included it’s field of business. And on the base of EFQM Excellence Model is valuation of efficiency made. The final part of the thesis is given suggestions for improvement.

The master´s thesis is focused on the performance evaluation of the company S&K PUBLIC, Ltd. The theoretical part explains the term performance and describes the most used approaches of company performance measurement. The analytical part deals with the characteristic of the company and analysis of its current situation. The last part contains the performance evaluation of the company using the START Model, which is based on the principles of The EFQM Excellence Model. In conclusion, there are suggested measures to improve the company performance based on the results of the evaluation.

The thesis is focused on the definition of performance and individual methods of measuring company performance. Furthermore, thesis deals with evaluation of company performance for Čegan Ltd. company using the START model. The actions for improve the company performance are proposed based on the START model and financial analysis.

In the information age, KPIs (Key Performance Indicators) are commonly used for business performance measurement in organizations; however there’s no single best way about how to implement KPIs, which means that a company can select any arbitrary suitable KPIs. The thesis will do research and investigations based on existing academic theory and a case study in an international logistic company. The research was aiming at helping organizations to develop and implement successful KPIs that are effective, complete, and aligned with their business strategy and which conforms to scientific theories for how KPIs can be implemented. I designed a framework which was combined with the critical factors of successful KPIs in the scientific theories, the framework was designed for helping companies diagnosing and improving the effectiveness, completeness and alignment of their KPIs. . The aim was fulfilled by successfully testing the proposed framework in a case study. The result from the case study shows that there was a gap between how the KPIs are used and the scientific theories of how they should be used. However the framework need to be further tested in future research for a general usefulness.

Purpose- This thesis aims to identify the role of the Balanced Scorecard (BSC) for managing strategy risks as well as the types of strategy risks that can be managed using four perspectives of the BSC in the Iranian Petroleum Industry Equipment Manufacturers (IPIEM). Design/ approach/ methodology- In this thesis cross-sectional design and the deduction approach are used. For collecting data for quantitative analysis, a questionnaire was conducted by the research team. Then the data collected from respondents were then analyzed through running simple linear regression analysis in the SPSS software. Findings- The first research question (RQ) is about BSC’s roles in managing strategy risks in IPIEM. These roles are risk assessment, risk controlling and collecting data for decision making of strategy risks. It was proved by the research team that BSC can play a role of the assessment of strategy risks in IPIEM. This means by using BSC as an RM tool in IPIEM, companies can assess strategy risks through identifying, analysing and evaluating strategy risks. However, the results indicate risk controlling and collecting data for decision making cannot be managed by using BSC. The second Research question is about the types of strategy risks that four perspectives of BSC can manage. The results show that from the 8 strategy risks chosen for this thesis, 6 of them which are “liquidity risk” from the financial perspective; “risk of clients’ opposition to pilot testing of the product” from the customer perspective; “risk of improper design of the product at development stages”, and “risk of improper selection of international partners” from the internal perspective; “risk of incorrect evaluation & selection of technology options” and “the risk of not enough operational experience in similar previous projects” from the learning and growth perspective can be managed through using BSC as an RM tool in IPIEM. Based on the conclusion of RQ1, the effect can now be adjusted into RQ2 findings. This study concludes that IPIEM can use BSC for risk assessment of the above-mentioned six different strategy risks. It can also be concluded that the BSC cannot be a full RM tool for managing strategy risks in the companies, since it only can apply for one of the three processes of RM; risk assessment.

Bakgrund: Könsbalansen i styrelser diskuteras ur rättvise-och effektivitetsperspektiv. Investerare har därför förväntningar på jämställda styrelser. Vissa länder inför också kvotering för att påskynda denna balans. Forskningen kring hur styrelsens sammansättning påverkar besluten om hur verksamheten styrs är inte entydig. Det verkar finnas ett visst samband där jämställda styrelser har mer fokus på specifika icke-finansiella mått som hållbarhet. Överlag så har det visat sig att företag som jobbar mer med icke-finansiella mått har bättre förutsättningar till att nå en bättre företagsstrategi på lång sikt. Det är dessutom viktigt att komplettera och balansera redovisningen av finansiella-mått med icke-finansiella mått för en bättre strategisk prestanda och implementationen av strategiska planer. Syfte: Studiens syfte är att förklara hur könsbalansen inom styrelser påverkar rapporteringen av icke finansiella mått. Metod: En kvantitativ studie som har utformats med av en deduktiv ansats. Studiens hypotes har skapats med teoretisk grund från Critical Mass, The Upper Echelon och det balanserade styrkortet. Datainsamling har gjorts med en innehållsanalys av primärdata från årsredovisningar. Urvalsmetoden består av en totalundersökning från bolag noterade på Large Cap på Nasdaq OMX Stockholm år 2018. Slutsats: Studiens resultat visar att det går att förkasta hypotesen “det finns ett samband mellan rapporteringen av icke finansiella mått och jämställda styrelser” eftersom OLS-regressionerna inte visar några signifikanta samband mellan jämställda styrelser och omfattningen av redovisningen av icke-finansiella mått kopplade till det balanserade styrkortet. Studien drar en slutsats om att könsbalansen inom styrelser varken har en negativ eller positiv påverkan på rapporteringen av icke-finansiella mått, då analysen inte har visat något statistiskt signifikant samband. / Introduction: The gender balance in boards is discussed from a fairness and efficiency perspective. Investors therefore have expectations of equal boards. Some countries have also introduced quotas to speed up this balance. The research on how the composition of the board affects decisions about how the business is governed is not clear. There seems to be a certain relationship where gender equal boards have more focus on specific non-financial measures such as sustainability. In general, it has been found that companies that work more with non-financial measures have better conditions for reaching a better corporate strategy in the long term. In addition, it is important to supplement and balance the reporting of financial metrics with non-financial metrics for better strategic performance and for the implementation of strategic plans. Purpose: The purpose of the study is to explain how gender balance within boards affects the reporting of non-financial measures. Method: A quantitative study designed with a deductive approach. The study's hypothesis was created with a theoretical basis from Critical Mass, The Upper Echelon and The Balanced Scorecard. Analysis of data has been done with a content analysis of primary data from annual reports through a census survey from companies listed on Large Cap on Nasdaq OMX Stockholm 2018. Conclusion: The study's results show that it is possible to reject the hypothesis “there is a relationship between the reporting of non-financial measures and gender equality boards” because the OLS regressions did not show any significant relationship between gender equality boards and the extent of the reporting of non-financial measures linked to The Balanced Scorecard. The study concludes that the gender balance within boards has neither a negative nor a positive impact on the reporting of non-financial measures, as the analysis has not shown any statistically significant relationships.

The purpose of this dissertation was to determine the preferences of clients of programs administered by selected federal agencies and the preferences of the federal managers who administer the programs in assessing performance measurement systems. Using the general progression of previous budgetary models used in the public sector, the researcher developed the Modified Balance Scorecard (MBSC), a performance measurement model designed specifically for use within the public sector. Surveys based on the MBSC were administered to public managers and to clients of those managers in order to determine their preferences. The results showed that managers preferred public good measures and clients preferred financial measures. Both groups' second preferred index of measures was internal management process measures. This research is important in policy formulation and provides many implications regarding the effective presentation of policies. These results can be used to help craft policies for maximum effectiveness, based on the preferences of the respective groups.

Магистерская диссертация посвящена разработке методов повышения эффективности бизнес-процессов в сети салонов оптики. Выпускная квалификационная работа состоит из введения, трех глав, заключения и списка использованных источников. В первой главе рассмотрены теоретические аспекты управления бизнес-процессами. Во второй главе проведен анализ и дана оценка существующей ситуации в оптической сфере в России и в мире. Третья глава посвящена разработке рекомендаций по повышению эффективности бизнес-процессов на примере сети оптик «#1». / The master's thesis is devoted to the development of methods to improve the efficiency of business processes in the network of optical salons. The final qualifying work consists of an introduction, three chapters, a conclusion and a list of sources used. The first chapter discusses the theoretical aspects of business process management. The second chapter analyzes and evaluates the current situation in the optical sphere in Russia and in the world. The third chapter is devoted to the development of recommendations for improving the efficiency of business processes on the example of the optics network "#1".

AB Smådelar är ett företag som tar hållbarhet på allvar. Man har nyligenpresenterat sin första hållbarhetsredovisning och vill inför framtiden förbättra sig ytterligare avseende logistiken mot underleverantörerna. Då det finns ett fokus på hållbarhet vill AB Smådelar inte att de logistiska förbättringarna ska påverka Triple bottom line negativt, varför en modell har konstruerats för att kunna testa förbättringsförslagens inverkan före implementering.Studien är kvalitativ med abduktiv ansats och har utgångspunkt i semistrukturerade intervjuer. Syftet är att göra en nulägesanalys för att hitta förbättringsområden och föreslå åtgärder som kan effektivisera logistiken med samtidig positiv effekt på både ekonomisk, miljömässigoch social hållbarhet. Syftet är också att ta fram en enkel matrismodell för att strukturera och testa de planerade logistiska förändringarnas effekt över hela Triple bottom line.Utifrån nulägesbeskrivningen har grundläggande strategi för logistiskt arbete avhandlats, liksom Paretos princip, totalkostnadsmodellen, komplexiteter och balanced scorecard. Detta inom ramen för den ekonomiska hållbarheten. Vidare har även den sociala och miljömässiga hållbarheten avhandlats för att skapa en komplett bild över hela Triple bottom line.Resultatet av mina undersökningar visar att AB Smådelar har fördel av attbörja räkna på de totala logistikkostnaderna. De bör också inleda strategiska förändringar med inventering av leverantörer, kunder och produkter. Detta ska leda till effektivare lagerstyrning och planering av transporterna mellan AB Smådelar och underleverantörerna, vilket ska följas upp med nyckeltal, gärna i ett balanced scorecard där de drivande processerna mäts och inte bara utfallen. Det kommer även att leda till ett förbättrat resultat över triple bottom line. / AB Smådelar is a company with a strong focus on sustainability andrecently they presented their first sustainability report. The company now wishes to further improve their logistics without jeopardizing the Triple Bottom Line results.The study is qualitative and based on semi structured interviews. The purpose is to do a current state analysis to visualize improvement areas and to propose actions to get a more effective supply chain. A second purpose is to create an easy to use model to evaluate the planned logistical improvements for the effects on the Triple Bottom Line.Based on the current state analysis of the company different fundamentaltheories have been discussed as for example the Pareto principle, the total cost model, complexities and the balanced scorecard this within the frame of economical sustainability. In order to create a complete picture of thetriple bottom line also the social and environmental sustainability have been discussed.The conclusion of this study shows that AB Smådelar should start calculating their total logistics costs. Another action that is proposed is classification of suppliers, customers and products. Based on the classification improvements in inventory control and transports can be calculated, and be measured by Key Performance Indicators (KPI), preferably with the context of the balanced scorecard philosophy wherefocus is on the underlying process. This will eventually lead to an overall improvement of AB Smådelars Triple bottom line.

Made available in DSpace on 2014-12-17T14:52:49Z (GMT). No. of bitstreams: 1 GilbertoFLJ_DISSERT.pdf: 1079348 bytes, checksum: 07954cc10a9bae8978aece56b3f38e50 (MD5) Previous issue date: 2008-12-05 / This Master of Science Thesis investigates in an exploratory modeling the idea of strategy consistency applying as an assessment tool a model of performance indicators of a higher education institution based on the balanced scorecard (BSC). It is carried on a review of conceptual BSC perspective hierarchy models and of studies on higher education institution in Brazil and worldwide. From a BSC model with three indicators at each perspective is carried on a case study with directors and coordinators of a private higher education institution with a descriptive and multivariate analysis using cluster analysis. The main findings point to a different perception of respondents on the importance level of the perspectives with a higher importance level given to Learning and Growth and Process that to Customer and Financial. Particularly, the financial perspective got a importance level significantly lower that the others, what suggests an inconsistency on the strategy deployment on the institution considered in terms of the perception of the managerial levels of the importance level of the perspectives / Esta Tese investiga de modo explorat?rio a id?ia de consist?ncia estrat?gica usando como ferramenta para sua verifica??o uma modelagem dos indicadores de desempenho de Institui??o de Ensino Superior (IES) privada na abordagem do Balanced Scorecard (BSC). ? feita uma revis?o dos modelos conceituais de hierarquia das perspectivas do BSC e de estudos em institui??es de ensino superior no Brasil e no mundo. A partir de um modelo de BSC com tr?s indicadores em cada perspectiva ? feito um estudo de caso com diretores e coordenadores de uma IES privada e realizado uma an?lise descritiva e multivariada com an?lise de cluster. Os principais resultados apontam para uma diferente percep??o dos gestores quanto ? import?ncia das diferentes perspectivas, com um maior grau de import?ncia dado ?s perspectivas Aprendizagem e Crescimento e Processo do que a Cliente e Financeira. Em particular, a perspectiva financeira teve import?ncia percebida significativamente menor que as outras perspectivas, o que revela uma inconsist?ncia estrat?gica na gest?o da IES em termos da percep??o dos gestores sobre a hierarquia das perspectivas