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Using the CAPIE model to facilitate change : a critical reviewDisho, Luka 12 1900 (has links)
Thesis (MBA)--Stellenbosch University, 2005. / The business environment is always changing and it is characterised by
turbulence and uncertainty. This changing environment will force the businesses
to respond in one way or the other and alter their strategies and operations to
accordingly to remain competitive. Making some alterations to these strategies
and operations means bringing about change to the organisation. As it will be
seen in the rest of this study, managing change is a complex, complicated, time
consuming and expensive exercise.
Managing and leading change requires commitment, patience, passion,
dedication, and top leadership support. It involves an insightful analysis of the
status quo from which to start building for the envisioned end future state. The
change agents must ensure that they keep everybody on board posted about
change. Pervasive leadership must be present to corroborate the change
process.
Because change happens through people, a full comprehension of the human
aspect of change especially the human response to change need not be
overemphasised. This aspect cuts across the entire change process right from
the beginning until the end of change project. The other overarching thing is the
fact that change programme must be in place to ensure implementation, hence
successful change. This programme outlines the roles and responsibilities of
those involved in the change process.
This study has looked at the CAPlE model for facilitating change. The model
envelopes all the critical elements of the change programme and process, which
the change agents should take cognisance of. The model serves as a guide to
successful management, facilitation and implementation of change.
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A framework for organisational project management at Sasol TechnologyDe Jager, A. J 12 1900 (has links)
Thesis (MBA)--Stellenbosch University, 2000. / ENGLISH ABSTRACT: Modem economy has been labeled as the "knowledge society". Increasingly, a learning
organisation is one that knows how to learn and has a culture of continuous improvement.
When organisations consider the task of improving project management, they encounter a
wealth of best practices. However, the challenge is to assess the organisation's current
condition and to chart a realistic improvement initiative. A framework for the management
of projects on an organisational level allows organisations to develop the path ahead.
Global competition and the realities of multiple, complex project environments have made
it necessary to consider both individual project success metries and the overall
organisational context. Sasol Technology provides engineering and project management
services to the Sasol group with an annual portfolio of over a hundred capital projects
totaling more than R3 000 million. Increasing demands on Sasol Technology, for an
improved level of contribution to Sasol's strategic objectives, require a holistic approach to
purposely consider the organisational project management capabilities that will
significantly increase the consistency and delivery of successful projects.
Consequently, in this study the organisational project management (OPM) factors
describing such an environment for Sasol Technology is discussed. For this purpose, a
database of capability areas was developed from available literature and adapted into a
framework with 28 OPM capability areas. Using this OPM framework, an empirical
survey was conducted among the engineers and project managers of Sasol Technology to
collect data on the importance and evidence of the selected 28 OPM capability areas. The
essential OPM capabilities and significant development areas towards a higher level of
OPM are identified and discussed. The study concludes with recommendations and proposals on specific capability areas of
the OPM framework for Sasol Technology, towards improved levels of project
management performance and continuous learning. / AFRIKAANSE OPSOMMING: Die hedendaagse ekonomie word gekenmerk as die tydvak van kennisbestuur. Vandag
moet organisasies veral weet hoe om immaterielegoedere kennis uit te brei en hoe om
voortdurend te verbeter. Daar bestaan wel 'n oorvloed van bewese kennis en goeie
praktyke wat betref projekbestuur, maar 'n raamwerk maak dit moontlik om op 'n
organisatoriese vlak die huidige situasie rondom die bestuur van projekte te bepaal.
Regstellende stappe kan bepaal en geneem word indien nodig.
Weens die toename in kompleksiteit van projekbestuur omgewings asook druk op
maatskappye om op wereldwye skaal kompeterend te bly, is dit noodsaaklik om die
tradisionele metings van suksesvolle projekbestuur te oorweeg, tesame met die wyer
organisasie faktore. Sasol Tegnologie verskaf ingenieurs- en projekbestuur dienste aan die
groep van Sasol maatskappye. Sasol Tegnologie is verantwoordelik vir meer as een
honderd kapitaal projekte met 'n totale jaarlikse begroting van R3 000 miljoen.
Noodgedwonge word daar van Sasol Tegnologie verwag om projekte meer konstant en
beter te voltooi. Deur 'n holistiese benadering te volg, wat betref die bestuur van projekte,
behoort die bydrae van Sasol Tegnologie tot die strategiese doelwitte van Sasol
noemenswaardig te verbeter.
Gevolglik is die oogmerk van hierdie studie, die beskrywing en bespreking van tipiese
omgewingsfaktore van Sasol Tegnologie wat betrekking het op die bestuur van projekte.
Vanuit 'n databasis van bevoegdhede, saamgestel uit beskikbare literatuur, en in oorleg met
senior bestuur is 28 bevoegdheidsareas geidentifiseer wat toepaslik is vir Sasol Tegnologie.
Hierdie verwysingsraamwerk is aangewend om 'n opname te maak onder 'n monster van
Sasol Tegnologie werknemers. Data is ingesamel en verwerk om die waarneembare belangrikheid en klaarblyklikheid van
die 28 bevoegdheidsareas te bepaal. Gevolglik was dit moontlik om die relatiewe
belangrikste bevoegdheidsareas te identifiseer asook die mees aangewese
ontwikkelingsareas. Die studie bied aan sekere aanbevelings ter verbetering van
projekbestuur en voortdurende uitbreiding van organisasie-kennis in Sasol Tegnologie. Die
studie sluit af met voorstelle vir moontlike ander aanwendings van hierdie studie in die
toekoms.
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Analysis of the strategic planning process with specific reference to the operational implementation of strategic plans in Siemens-ICDuursema, Lukas 12 1900 (has links)
Thesis (MBA)--Stellenbosch University, 2000. / ENGLISH ABSTRACT: Strategic planning and the successful implementation of strategic plans moulds
organisations and make them successful in the long term. Siemens-Information and
Communications (IC) has realised the need for strategic planning to remain
competitive and successful. The implementation of the strategic planning process at
Siemens-IC has created the opportunity to do that, but as many have realised, this
can only be achieved when the strategic plans have been successfully implemented.
The strategic planning process at Siemens-IC is not dysfunctional, in many instances
it has achieved a great deal. The problem is therefore not how to fix the strategic
planning process, but rather how to improve the implementation of the strategic
plans.
The successful implementation of strategic plans is summarised by outlining the
process used to derive the strategy, the governing principles for defining the strategy,
communication of the strategy and organisational accountabilities. These
components are supported by a strategy review process that is embedded in the
organisational process and improves the implementation of strategic plans. If all of
this occurs in the absence of a culture which promotes innovation, creativity and
strategic planning as part of all managers' functions, it is doomed to failure.
The strategic plans in Siemens-IC could be implemented better if the formulation of
strategy is seen as part of the line managers' functions. This would provide the
opportunity to improve communication, understanding and implementation of the
strategy throughout the organisation right down to the lowest levels. It is also
proposed that the implementation of strategic plans should be improved by linking
the formulation with the implementation of the strategy. This would ensure that what
has been envisioned will also be implemented. The last overall consideration for
Siemens-IC is to create an organisational culture of learning. Managers at all levels
should realise that formulating and implementing strategy is an ongoing journey that
should be managed, and where failures and successes should be seen as
opportunities to learn and improve. Achieving a culture of learning would improve the
organisation's overall success with the implementation of strategic plans. / AFRIKAANSE OPSOMMING: Strategiese beplanning en die suksesvolle implementering van strategiese planne
vorm organisasies en maak hulle suksesvol oor die lang termyn. Die behoefte vir
strategiese beplanning in Siemens-Informasie en Kommunikasie (IK) is erken om die
maatskappy meer kompeterend en suksesvol te maak. Die implementering van
strategiese beplanning by Siemens-IK het die geleentheid geskep om dié doelwit te
bereik. Maar dit het ook die besef laat ontstaan dat dit slegs bereik kan word indien
die strategiese planne suksesvol geimplementeer word.
Die strategiese beplanningsprosesse by Siemens-IK is nie foutief nie, daar is
inteendeel vele gevalle waar dit suksesvol was. Die probleem is dus nie die
regstelling van die strategiese beplanningsproses nie, maar eerder hoe om die
implementering van die strategiese planne te verbeter.
Die suksesvolle implementering van die strategiese planne word saamgevat deur die
prosesse wat die strategie bepaal, die beginsels wat die bepaling van die strategie
reguleer, kommunikasie van die strategie en die organisatoriese
verantwoordelikhede te omskryf. Hierdie elemente word gerugsteun deur 'n strategie
hersieningsproses wat deel is van die organisatoriese prosesse, en verbeter die
implementering van die strategiese planne. Indien daar nie 'n kultuur wat innovasie,
kreatiwiteit en waar strategiese beplanning gesien word as deel van alle bestuurders
se funksies bestaan nie, sal implementering gedoem word om te faal.
Die implementering van strategiese planne in Siemens-IK kan verbeter word deur
strategie formulering deel van die lynbestuurders se funksies te maak. Dit sal die
geleentheid skep vir verbeterede kommunikasie, begrip en implementering van
strategie en dit na alle vlakke van die organisasie deur te voer tot op die laagste
vlakke. Daar word ook aanbeveel dat die formulering en die implementering van
strategie gekoppel moet word. Dit sal verseker dat dit wat beoog word, ook
geimplementeer sal word. Die laaste oorkoepelende oorweging is om 'n leerkultuur in
die organisasie te skep. Bestuurders op alle vlakke moet besef dat strategie
formulering 'n voorgesette proses is wat bestuur moet word, en waarin mislukkings
en suksesse as geleenthede vir leer en verbetering beskou moet word. Die
verwesenliking van 'n leerkultuur sal die implementering van strategiese planne, oor
die algemeen, meer suksesvol maak.
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An evaluation of the strategies used to reduce resistance to change during business reengineering in Samancor ChromeHoll, Hugo J. 12 1900 (has links)
Thesis (MBA)--Stellenbosch University, 2000. / ENGLISH ABSTRACT: Samancor Chrome is an integrated ferrochrome producer with an estimated annual
ferrochrome capacity of 1.26 million tons, or approximately twenty-five per cent of total
Western world capacity in 1997. A decline in commodity pricing and other factors prompted
Samancor to initiate a business process reengineering (BPR) programme facilitated by
McKinsey and Company in the Chrome Alloys Division in 1997. The process however, met
with considerable resistance from the Unions within Samancor Chrome, although several
strategies were employed to promote acceptance of the process.
The technical report assesses the effect of strategies utilised to lessen resistance to change
during the business process reengineering programme initiated in Samancor Chrome. The
assessment reviewed strategies given in relevant literature to lessen resistance to business
reengineering processes and considered the applicability of such strategies within the context
of Samancor Chrome. Research data was obtained through semi-structured interviews with
Samancor Chrome senior management.
The research showed that Samancor Chrome had formulated a communication and a
participation strategy in preparation of the BPR programme. The strategies were the only
acceptance strategies suggested by McKinsey and Company in their role as the BPR
consultants. The context provided by the literature research showed that the participation
strategy and the formulation of the communication strategy were inappropriate within the
organisational context of Samancor Chrome. Conclusions regarding the situational validity of
the strategies were supported by the failure of the strategies to reduce resistance against the
BPR programme. A negotiation strategy was ultimately used as an acceptance strategy during the BPR programme, and contextual analysis showed the strategy to be appropriate although
only partially effective as implementation was still delayed.
Interpretative analysis of the research data indicated that a change management strategy for
future BPR initiatives should rather contain elements of education, communication,
retrenchment avoidance measures and consultation or negotiation within a management led,
top-down approach. Management should drive the BPR process in an emphatic manner, with
the programme execution and implementation being completed within a four to six month
short time frame. / AFRIKAANSE OPSOMMING: Samancor Chroom is 'n ge-integreerde ferrochroom produsent met 'n geskatte kapasiteit van
1.26 miljoen ton per annum, of ongeveer vyf en twintig persent van die totale Westerse
wêreld kapasiteit in 1997. 'n Reële verlaging in kommoditeits pryse sowel as ander faktore
het daartoe gelei dat Samancor Chroom in 1997 'n besigheids proses herontwerp oefening
onder leiding van McKinsey and Company in die Chroom Allooi Divisie geinisieer het. Die
proses is egter deur die Unies binne Samancor weerstaan, alhoewel verskeie strategieë
gebruik was om aanvaarding van die proses te bewerkstellig.
Die tegniese verslag evalueer die effektiwiteit van die strategieë wat toegepas was om
weerstand teen verandering tydens die besigheids proses herontwerp (BPH) in Samancor
Chroom te verminder. Die evaluasie neem ook strategieë vanuit toepaslike literatuur om
weerstand tydens besigheids proses herontwerp programme te verminder in ag, en oorweeg
die toepaslikheid van die strategieë in die konteks van Samancor Chroom. Navorsings
inligting is ingesamel deur semi-gestruktureerde onderhoude met Samancor senior bestuurs
personeel.
Die navorsing dui daarop dat Samancor Chroom kommunikasie en deelnemenings strategieë
in voorbereiding vir die BPH program ontwikkel het. Die strategieë was ook die enigste
strategieë wat deur McKinsey and Company in hul rol as BPH konsultante voorgestel was.
Die konteks deur die literatuur studie geskep, het aangedui dat die deelnemings strategie sowel
as die formulering van die kommunikasie strategie onvanpas was binne die organisatoriese
konteks van Samancor Chroom. Gevolgtrekkings aangaande die situasionele validiteit van
die strategieë was ondersteun deur die faling van die strategieë om weerstand teen die BPH program te verminder. 'n Onderhandelings strategie is uiteindelik as 'n aanvaardings strategie
tydens die BPH program toegepas, en konteks analise dui die strategie as toepaslik aan
alhoewel slegs gedeeltelik suksesvol, aangesien die program implementasie vertraag was.
Interpretiewe analise van die navorsings inligting dui aan dat 'n veranderings strategie vir
toekomstige BPH initiatiewe elemente van opleiding, kommunikasie, inkorting vermyding
maatreëls en konsultasie of onderhandeling binne 'n bestuurs gedrewe program benadering
moet bevat. Die program moet sonder vertraging gedryf word, met program voltooing en
implementering tussen vier tot ses maande.
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An investigation into project management failureNkhalamba, Emmanuel Silvester 03 1900 (has links)
Thesis (MBA)--Stellenbosch University, 2000. / ENGLISH ABSTRACT: As modern business environment continues to be uncertain and risky due to rapid changes in
technology, consumer tastes and international trade that exposes smaller economies to larger
and stronger economies of the world, smaller organisations to larger multinationals,
conventional management approach becomes inadequate. Better methods of managing
business and projects have to be found in order to deal with tough competition.
Before 1970's, very few people ever talked about project management. This could be
attributed to relatively stable environment in which the rate of change was either bearable or
easily predicted. It was relatively easy to use established management rules, tools and
procedures to deal with such changes. However, since the 1980's, the scenario has changed,
organisations are struggling to cope with the pace of change and the pressure is on for
organisations either to adapt or die. Consequently, project management has become the
sought after management alternative to deal with this unprecedented rate of change and for
survival. Project management attractions are mainly its emphasis on teamwork and
multidisciplinary approach. It holistic approach makes it very useful in unfamiliar and risky
projects in which information is either scanty or overwhelming. The need for project
management in such situations cannot be overemphasized. As the business environment
continues to become more chaotic, project management will continue to be the management
tool of the 21st Century. Organisations that fail to learn the new technique of project
managing their business will soon find themselves unable to compete or even survive.
This study project examines through a review of relevant literature and by means of a
questionnaire the critical factors that constitute project management failure. Questions like
what impact can project management failure have on an organisation? What managerial and
environmental factors can lead to project management failure? These and other similar
questions on this subject are answered. Management, especially top management, would do
well to address these factors as proposed in this study findings if they hope to remain
operational in this century. The onus is on the leaders of organisations to ensure that their
organisations are able to compete, grow and deliver to the satisfaction of shareholders and
their customers. / AFRIKAANSE OPSOMMING: Soos die moderne besigheidsomgewing onseker en vol risikos bly, as gevolg van drastiese
veranderinge in tegnologie, verbruikersondervinding en internasionale handel wat die kleiner
ekonomie blootstel aan die groter ekonomie van die wereld, kleiner organisasies aan groter
organisasies, word konvensionele bestuursbenadering onvoldoende. Beter metodes van
besigheidsbestuur en projekte sal gevind moet word, om te kan kompeteer met gevestigde
kompetisie.
Voor die 1970's het bitter min mense oor Projekbestuur gepraat. Dit kan toegeskryf word aan
'n taamlik stabiele omgewing waarin die spoed van verandering aanvaarbaar of maklik
voorspelbaar was. Dit was betreklik maklik om die bestaande bestuursreëls, werksmetode en
prosedures te gebruik om by te hou by sulke veranderinge. Vanaf die 1980's het hierdie
prentjie egter verander. Organisasies sukkel om by te hou by die pas van verandering en die
druk is op dié organisasies om aan te pas of onder te gaan. Gevolglik het dit'n alternatief
geword om by hierdie veranderinge aan te pas en te oorleef. Projekbestuur se
aantrekkingskrag lê daarin dat dit die klem plaas op spanwerk en veelsydige dissipline. Die
holistiese benadering maak dit baie nuttig in onbekende en gevaarlike projekte waarin
inligting skaars of oorweldigend is. Die behoefte aan Projekbestuur in sulke situasies kan nie
genoeg beklemtoon word nie. Soos die besigheidsomgewing chaoties word, so sal die bestuur
aanhou om die besigheidstyl van die 21ste eeu te wees. Organisasies wat nalaat om die nuwe
tegnieke aan te leer, sal gou agterkom dat hulle nie kan kompeteer of miskien oorleef nie.
Hierdie studieprojek ondersoek deur middel van toepaslike literatuur en vraelyste die kritieke
faktore wat die mislukking van Projekbestuur konstitueer. Vrae soos, watter inpak kan die
mislukking van die bestuur op 'n organisasie hê; watter bestuurs- en omgewingsfaktore kan
lei tot die mislukking van Produkbestuur? Hierdie en soortgelyke vrae ten opsigte van hierdie
onderwerp word beantwoord.
Bestuur, en veral seniorbestuur, sal goed doen om hierdie bevindinge te bestudeer as hulle
hoop om operasioneel te bly in hierdie eeu. Die verantwoordelikheid lê by die leiers van
organisasies om seker te maak dat hulle kan kompeteer, groei en 'n diens lewer na die
satisfaksie van die aandeelhouers en hulle kliënte.
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Developing and implementing a strategic plan for Safety Transport MirrorsHolm, Otto Franz 03 1900 (has links)
Thesis (MBA)--Stellenbosch University, 2000. / ENGLISH ABSTRACT: Safety Transport Mirrors is a vehicle component manufacturer. The company is situated in
Atlantis on the West Coast of South Africa. It manufactures rear view mirrors for the seven
vehicle manufacturers in South Africa.
The effect of the weakening Rand, low productivity ratios, the lowering of import duties and
active union activities are some of the factors and causes, which decreases the profit margins
and in some instances resulted in Safety Transport Mirrors not being competitive in the local
market. The company has a vague vision and mission, and the personnel are not always aware
of the internal problems that could have been prevented. There is no structured strategic plan
that can be followed to ensure that requirements are adhered to. Therefore, crisis management
is part of daily management. The opportunity existed to change and improve on the existing
ideas and plans, which could improve the effectiveness of the company.
This study project is aimed at using analytical tools to analyse the external and internal
environment of the industry as well as the company. Using a situation analysis and the
information gathered, a strategic plan will be developed, which will indicate the steps to be
used to enable Safety Transport Mirrors to become a competitive and effective organisation.
Furthermore, an attempt will be made to make a paradigm shift to management to enable them
to look into the future with a new vision for Safety Transport Mirrors. / AFRIKAANSE OPSOMMING: Safety Transport Mirrors is 'n motorvoertuigkomponent vervaardigingsmaatskappy wat geleë
is in Atlantis aan die Weskus van Suid Afrika. Die maatskappy vervaardig tru-spieëls vir die
sewe motorvervaardigingsmaatskappye in Suid Afrika.
Lae produktiwiteitsverhoudings, die verswakking van die Rand, die verslapping van
invoertariewe en aktiewe unies in die industrie is van die oorsake en faktore wat aanleiding gee
tot laer winsmarges en in sommige gevalle is Safety Transport Mirrors nie meer kompeterend
in die plaaslike markte nie. Die maatskappy het ook nie 'n duidelike visie en missie nie en
personeel is nie altyd op hoogte van die inherente probleme wat verhoed kon word nie. Daar is
ook nie 'n gestruktureerde strategiese plan wat gevolg kan word om die maatskappy
doeltreffend te bestuur nie, en sodoende word daar daagliks krisis bestuur toegepas. Daar was
dus geleentheid vir verbetering en implimentering van nuwe idees en planne, wat die
maatskappy weer in die regte rigting kan stuur.
Hierdie studie projek sal gebruik maak van verskeie analitiese metodes om die eksterne en
interne omgewing van die industrie asook die maatskappy te ontleed. Situasie analise sal
toegepas word en gepaardgaande met hierdie inligting sal 'n strategiese plan ontwikkel word,
wat die stappe sal aandui wat gevolg moet word om Safety Transport Mirrors in 'n
kompeterende en effektiewe onderneming te verander.
Daar sal ook gepoog word om 'n paradigma verandering onder die bestuur te bewerkstellig,
om sodoende te verseker dat hulle met 'n nuwe visie die toekoms van Safety Transport Mirrors
sal ingaan.
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Key success factors in the implementation of organisational transformationBisschoff, F. A. 12 1900 (has links)
Thesis (MBA)--Stellenbosch University, 2000. / ENGLISH ABSTRACT: Managers are continuously faced with new problems and organisations are
facing a severe battle for survival. The purpose of this study is to provide
managers with a practical guideline based on a holistic and integrated approach
of how to face and successfully overcome transformation challenges that they
are facing. It has become imperative that managers learn how to effectively
reposition and re-organise their organisations in order to meet the challenges of
the future with confidence.
The areas that will be addressed in this study will provide managers with the
relevant information on how to transform their organisation as well as provide
insights into how to approach the implementation thereof.
The planning, positioning and implementation of transformation is one of the
most important tools for organisations strategically gain the competitive
advantage into the future.
The Bisschoff generic key success factor organisation transformation model
have been developed that will enable managers to approach the issues of
transformation with confidence. This study has been compiled and written in
such a manner as to provide managers with guidelines of techniques and
models to apply the theory and literature in their respective organisations. The
main purpose of this study is to provide a body of knowledge on the issues
surrounding a successful transformation process. / AFRIKAANSE OPSOMMING: Bestuur staar voortdurend nuwe uitdagings in die gesig en organisasies word
bedreig deur 'n uiterste stryd om herlewing. Hierdie studie het ten doel om
bestuurders te voorsien van 'n praktiese handleiding gebaseer op 'n hilistiese
en geintegreerde benadering om die uitdagings van transformasie waarvoor
hulle te staan kom met sukses te trotseer en te oorkom. Dit het van uiterste
belang geword dat bestuurders tegnieke aanleer om hulle onderskeie
organisasies so te herposisioneer en te her-organiseer dat hulle in staat gestel
sal word om die uitdagings van die toekoms met sukses te oorkom.
Die areas ter sprake in die studie het ten doel om bestuur van relevante inligting
te voorsien oor hoe om organisasies te transformer en insig te verskaf oor die
benadering van implementering. Die beplanning, posisionering en
implementering van transformasie is een van die belangrikste hulpmiddels vir
organisasies om strategies die kompeterende voordeel te verkry in die toekoms.
Die Bisschoff generiese sleutel sukses faktor organisasie transformasie model
is ontwerp om bestuurders in staat te stel om die uitdagings rakende
transformasie met sekerheid aan te durf. Hierdie studie is onderneem en
saamgestel om bestuurders te voorsien met 'n handleiding waarin tegnieke en
modelle beskryf word waarbinne die teorie en literatuur in hulle organisasie
toegepas kan word.
Die kern doel van hierdie studie is om 'n liggaam van transformasie te voorsien
rakende die vraagstukke rakende 'n suksesvolle transformasie proses.
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Matrix costing : an integrated approach to cost accounting for the corporate environmentLouw, Andries N. E. 12 1900 (has links)
Thesis (MBA)--Stellenbosch University, 2000. / ENGLISH ABSTRACT: This study project investigates the existing theoretical foundations of cost accounting,
evaluating new cost accounting techniques and exploring the possibility of integrating
cost accounting techniques with behavioural science techniques, into a system which
will address classic corporate cost accounting dilemmas.
Costing can be broken down into two major disciplines: Cost accounting for
management and control purposes, and cost accounting for decision making. This
study project will focus critically on cost allocation techniques which form the
foundation for all cost related performance measurement and cost analyses
techniques, which in turn finally form the justification for all decisions made in the
company.
This study project will attempt to define a new concept called "matrix costing", which
entails the integration of various cost allocation techniques into a system, which will
be integrated with existing financial accounting systems, while specifically addressing
the issue of income allocation for profitability analyses. This will be accomplished by
drawing knowledge from the behavioural sciences.
This study project is a combination of a literature review and exploratory review of a
proposed new concept. It stops short of researching the validity of "matrix costing" as
an alternative costing technique. It does, however, lay the theoretical foundations to
explore this topic further. / AFRIKAANSE OPSOMMING: Hierdie studieprojek ondersoek die bestaande teoretiese beginsels van
kosteberekening, evalueer nuwe kosteberekeningtegnieke en ondersoek die
moontlikheid om kosteberekening te integreer met die gedragswetenskappe, met die
doel om klassieke korporatiewe kosteberekeningdilemmas op te los.
Kosteberekening kan in twee hoofdissiplines verdeel word: Kosteberekening vir
bestuur- en beheerdoeleindes, en kosteberekening vir besluitnemingsdoeleindes.
Hierdie studieprojek sal krities op die koste-allokasietegnieke fokus, wat die basis
vorm vir alle kosteprestasiemeting en koste-analiesetegnieke, wat uiteindelik
veronderstel is om alle besluite in die organisasie te regverdig.
Hierdie studieprojek sal ook poog om 'n nuwe konsep te definieer, naamlik "matrikskosteberekening".
Matriks-kosteberekening behels die integrasie van verskeie
koste-allokasietegnieke om 'n nuwe stelsel te vorm, wat met bestaande
rekeningkundige stelsels sal integreer, met die doel om die dilemma van inkomste allokasie
aan te spreek vir die doeleindes van winsgewendheidsanalise. Dit sal
vermag word deur gebruik te maak van kennis verkry uit die gedragswetenskappe.
Die studieprojek is 'n kombinasie van 'n literatuuroorsig en 'n verkennende oorsig van
die voorgestelde konsep. Die studieprojek sal nie die geldigheid van matrikskosteberekening
as 'n alternatief op huidige kosterekeningtegnieke navors nie. Dit
sal wel die teoretiese basis daarstel vir die verdere verkenning van die onderwerp.
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Predicting business cycle regimes using discriminant analysisBowden, Dion Eldred 12 1900 (has links)
Thesis (MBA)--Stellenbosch University, 2000. / ENGLISH ABSTRACT: The assumption underlying this study is that the regime of the economy imparts certain
characteristics to the business cycle indicators and that by using a discriminant analysis it would
be possible to gain information from the various indicators as to the state of activity in the
economy.
A discriminant analysis was developed on an Excel spreadsheet. The Schwartz Information
Criterion, SIC, was calculated for the models. This value compares how closely the model
follows the true data generating process. The discriminant analysis was performed using all the
variables or indicators applicable to the model in question. Using a linear programming algorithm
the variables were removed from the model in order to maximise the SIC value for the model.
The result was a variable set that maximised the information about the regime of the economy
available from the various economic indicators. The models' performance was evaluated for post
sample performance in a test data set. Five models were developed. They were:
• the coincident logistic model;
• the one period ahead logistic CLI (composite leading indicator) model;
• the one period ahead logistic component model;
• the three period ahead logistic CLI model; and
• the three period ahead logistic component model.
All the models produced meaningful results in the estimation data set for the United States
economy. In the test data set only the coincident logistic model was found to give a clear signal of the regime switch. All models applied to the US data showed activity around all the regime
switches.
Two of the models did not produce useful results when applied to South African economic data.
For this reason the one and two period ahead logistic component models were not used. The
remaining three models gave clear signals of regime switches for all regime switches in the
estimation and the test data set.
The best overall model as far as SIC value was the one period ahead logistic CLI model applied
to the South African data. The highest SIC for a model applied to the United States data is the
logistic coincident model. The models were also evaluated on the number of wrong
classifications. The best model in this regard is the coincident logistic model and one period
ahead logistic CLI model applied to the United States data. The most accurate model for the
South African data was the one-month ahead logistic CLI model in the estimation data set and the
logistic coincident model in the test data set. The models were more decisive in the South African
data than in the United States data set having a much lower region of uncertainty. Taking into
consideration the greater decisiveness in conjunction with accuracy the models performed better
with the South African data.
The discriminant analysis generates a probability of expansion, which is used in conjunction with
a classification rule based on observed frequencies in the estimation data set. A plot of the
probability of expansion calculated by the models versus the true data generating process reveals
that the models provide meaningful information as to the regime of the economy. The models
tend to lag the true data generating process but do show activity around the regime switches. The models when applied to the United States data show good correlation with the true data
generating process over the estimation data set but not as good over the test data set.
The models perform better when applied to South African data when evaluated graphically. The
models when applied to the South African data give good clear signals over all regime switches
in all data sets. Indications of regime switches in the estimation data set were clearer than in the
test data set.
The use of a discriminant analysis for regime classification has been proven to be effective. This
method should be used in conjunction with other methods to evaluate business cycle regimes.
Useful information is extracted as regards the state of the economy from the various economic
indicators. For this reason discriminant analysis of business cycles can be used as an additional
tool for the evaluation of business cycle regimes. / AFRIKAANSE OPSOMMING: Die onderliggende aanname van hierdie studie is dat die ekonomiese stelsel sekere eienskappe
aan die sakesiklus verleen, en dat 'n diskriminant ontleding dit moontlik maak om inligting te
verkry uit die verskeie aanwysers oor die stand van ekonomiese aktiwiteite.
'n Diskriminant ontleding is op 'n Excel-sigblad ontwerp. Die Schwartz Informasie Kriterium
(SIK) is vir die modelle bereken. Hierdie waarde dui aan hoe getrou die model die ware
datagenereringsproses volg. Die diskriminant ontleding is gedoen deur gebruik te maak van al die
veranderlikes of aanwysers wat van toepassing is op die betrokke model. Die veranderlikes is uit
die model verwyder deur die gebruik van 'n lineêre programmerings algoritme, ten einde die
SIK-waarde van die model te maksimaliseer. Die resultaat was 'n stel veranderlikes wat inligting
via die verskeie ekonomiese aanwysers oor die beskikbare ekonomiese stelsel maksimaliseer het.
Die model is vir buite-steekproef prestasie in 'n toetsdatastel evalueer. Die volgende vyf modelle
is ontwikkel:
• samevallende logistiese model
• een periode vooruit logistiese saamgestelde leidende aanwysers (SLA)- model
• een periode vooruit logistiese komponentmodel
• drie periode vooruit logistiese SLA-model
• drie periode vooruit logistiese komponentmodel.
Al die modelle het betekenisvolle resultate in die steekproefdata vir die ekonomie van die VSA
gelewer. In die toetsdatastel het slegs die samevallende logistiese model 'n duidelike aanduiding
van regime-verandering gegee. Alle modelle wat op die VSA data toegepas is, het aktiwiteite
rondom al die regime-veranderings aangetoon.
Twee van die modelle wat op Suid-Afrikaanse data toegepas is, het nie bruikbare resultate
opgelewer nie, en om hierdie rede is die een en twee periodes vooruit logistiese
komponentmodelle nie gebruik nie. Die oorblywende drie modelle het duidelike aanduidings van
regime-veranderings vir alle regime-veranderings aangetoon in die steekproefdata en die
toetsdatastel.
Die beste oorkoepelende model in terme van SIK-waarde was die een periode vooruit logistiese
SLA-model wat op Suid-Afrikaanse data toegepas is. Die grootste SIK-waarde vir 'n model wat
op VSA-data toegepas is, is vir die samevallende logistiese model. Modelle is ook evalueer in
terme van die foutiewe klassifikasies. Die beste model in hierdie verband is die samevallende
logistiese model en die een periode vooruit logistiese SLA-model wat op VSA-data toegepas is.
Die mees akkurate model vir Suid-Afrikaanse data was die een maand vooruit logistiese
SLA-model in die steekproef datastel en die samevallende logistiese model in die toetsdatastel.
Die modelle was meer beslissend in die Suid-Afrikaanse data as in die VSA-datastel, omdat die
Suid-Afrikaanse data 'n baie kleiner onsekerheidsgebied openbaar het. Gegewe die groter
beslistheid tesame met akkuraatheid, het die modelle beter presteer met Suid-Afrikaanse data.
Die diskriminant ontleding skep 'n opswaaiwaarskynlikheid, wat saam met 'n klassifikasiereël,
gebaseer op die waargenome frekwensies in die steekproefdata, gebruik word. 'n Stip van die opswaaiwaarskynlikhede, bereken volgens die modelle versus die ware datagenereringsproses, dui
daarop dat die modelle betekenisvolle inligting oor die ekonomiese stelsel bied. Die modelle
neig om die ware datagenereringsproses te volg, maar toon tog beweging rondom
regime-veranderings. Die modelle het goeie korrelasie met die ware datagenereringsproses oor
die steekproefdatastel getoon op die VSA-data, maar nie juis goeie korrelasie oor die toetsdatastel
nie. Die modelle presteer beter wanneer dit op Suid-Afrikaanse data toegepas word, en gee goeie,
duidelike tekens oor alle regime-veranderings in alle datastelle. Aanduidings van
regime-veranderings in die steekproefdatastel was duideliker as in die toetsdatastel.
'n Diskriminant ontleding vir stelselklassifikasie het effektief geblyk te wees. Hierdie metode
behoort saam met ander metodes gebruik te word om sakesiklusstelsels te evalueer. Nuttige
inligting word uit die verskillende ekonomiese aanwysers verkry oor die stand van die ekonomie.
Juis om hierdie rede kan 'n diskriminant ontleding van sakesiklusse as bykomende instrument
gebruik word om sakesiklusse te evalueer.
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Project management : a study on why projects fail and are virtually always running lateSwanepoel, Johann Franz Wagener 12 1900 (has links)
Thesis (MBA)--Stellenbosch University, 2000. / ENGLISH ABSTRACT: This study was conducted to demonstrate why projects are late and/or
ultimately fail, regardless of the fact that project management and project
management techniques are being used.
A study of literature regarding project failure was done. This was used to
illustrate that human, organisational, technical and project type all play a
significant role in project successor failure. / AFRIKAANSE OPSOMMING: Hierdie studie is uitgevoer om aan te dui hoekom projekte soms laat is en/of
uiteindelik faal, nieteenstaande die feit dat projekbestuur en
projekbestuurtegnieke toegepas word.
'n Literatuurstudie aangaande onsuksesvolIe projekte is uitgevoer. Hierdie
studie is gebruik om aan te toon dat menslike, organisatoriese, tegniese en
projek tipe almal bydra tot projek sukses al dan nie.
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