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Medição de desempenho da função produção nas indústrias de transformação de Pernambuco : um enfoque do Balanced Scorecard e do Performance PrismWANDERLEY, Cláudio de Araújo January 2002 (has links)
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Previous issue date: 2002 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Esta pesquisa visa identificar como as indústrias de transformação de Pernambuco, tratam a questão da medição de desempenho na função produção. A pesquisa também investiga como essas práticas se comparam com os modelos de medição de desempenho divulgados na literatura especializada, tendo como destaque dois modelos de avaliação de desempenho: o Balanced Scorecard e o Performance Prism. Para atender o objetivo do trabalho foi realizada uma pesquisa empírica através de questionários. Estes foram aplicados em 101 indústrias de transformação que possuem mais de 200 funcionários e que constam no Cadastro Industrial de Pernambuco (12º edição, versão 2001/2002) publicado pela FIEPE (Federação das Industrias do Estado de Pernambuco). Foram obtidos 51 questionários respondidos, o que representa uma taxa de resposta de 50,5%. Os resultados mostram que, em alguns aspectos, as indústrias pernambucanas avaliam seu processo produtivo de forma semelhante ao recomendado pelo Balanced Scorecard e pelo Performance Prism. As principais semelhanças são: maior utilização de indicadores não-financeiros para medir o desempenho da produção e realização de comparações com a performance dos concorrentes. Como pontos divergentes destacam-se: pouca atenção à avaliação do processo de inovação e falta de indicadores para medir o desempenho dos serviços pós-vendas. Os resultados também revelam que a qualidade é um item muito importante na avaliação da função produção, para as indústrias de transformação de Pernambuco
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A strategic framework for performance measurement in local government : an empirical study of three district councils in the UKCoyle, Hilary January 2018 (has links)
Purpose – To investigate performance measurement in Local Government Authorities and to find out if a tool such as Kaplan & Norton’s (1996) Balanced Scorecard can be effectively used. There is a pressing need for the public sector to be efficient and effective in these times of austerity and thus to find out what they do with regards to performance measurement. To find any themes within the public sector and to see if there is a pattern and a framework that can be created. Design/Methodology/Approach – The current literature is first analysed both in the private sector and in the public sector. A deficiency of literature was found for the public sector and especially that of LGAs. The author is currently an elected member of a district council and an action research approach was taken within this case study. The data collected was then reviewed and followed up by semi structured interviews in all three councils. The data was analysed with a thematic approach. The councils chosen were all in the Midlands and are of a similar size and demographics. Findings – The findings indicate that the balanced scorecard is a tool that the LGAs can use and they do use a version of it but that there are complications to using it. Several themes appear such as: Stakeholders, Communication, Strategy, Leadership, Transparency, Business-Like, Resilience, Austerity and the Use of Balanced Measures. The main finding was that although the councils had good intentions they are not clear about what their citizens and stakeholders want. Therefore the future discussion needs to take a step back and start at the stakeholders rather than starting with the scorecard and the measures. Practical Implications – All LGAs are going through a period of austerity which is imposed by central government. They need to deliver the same quality of services for a reduced fee which means they need to work in an effective manner. By developing a framework that can show how the staff on the ground can influence and achieve the stakeholders’ expectations will enable the organisations to focus on what really matters. Once the council is focussed it can then let go of all the non-value adding activities in order to use their resources to satisfy their stakeholder needs. Originality/Value – There is a gap in the literature for this type of study as all previous studies have been for a singular LGA and from a non-action research viewpoint. A multiple LGA study would give more scope to expand the good practice. Also there is a gap in the literature for action research studies where more depth of insights can be revealed. For the LGAs a framework that can help them decipher the stakeholder needs and translate them into objectives for their staff in all levels of the organisation would vastly help them achieve their targets within the constraints of their ever decreasing stream of funding.
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Spare parts's logistics flow optimization at Qimonda Portugal SAAlho, Renato Manuel Oliveira January 2009 (has links)
Estágio realizado na Qimonda Portugal, S. A. e orientado pelo Eng.º Pedro Bastos / Tese de mestrado integrado. Engenharia Industrial e Gestão. Faculdade de Engenharia. Universidade do Porto. 2009
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Arquitectura da empresa : Balanced Scorecard e o controlo gestional aplicado à construção civil : uma reflexão sobre esta ferramentaAreal, Miguel João Ventura da Silva January 2010 (has links)
Tese de mestrado integrado. Engenharia Civil (Construções Civis). Universidade do Porto. Faculdade de Engenharia. 2010
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Det balanserade styrkortets utbredning bland jämtländska företagAllmungs, Lina, Noréus Magnéli, Sara January 2008 (has links)
<p>Magisteruppsats i företagsekonomi, Mittuniversitetet, Östersund</p><p>Författare: Lina Allmungs och Sara Noréus Magnéli</p><p>Handledare: Jan Hemlin</p><p>Titel: Det balanserade styrkortets utbredning bland jämtländska företag</p><p>Bakgrund och problemdiskussion: De senaste två decennierna har den traditionella ekonomistyrningen fått allt mer kritik. Anledningen är att det idag råder andra förhållanden än när den traditionella ekonomistyrningen utvecklades. Kritiken mot den traditionella ekonomistyrningen ledde till att de båda Harvardprofessorerna Robert S Kaplan och David P Norton i början på 1990-talet utvecklade ett nytt koncept under namnet Balanced Scorecard (balanserat styrkort). De traditionella redovisningsmässiga mätningarna fungerade bra under industrialiseringen men i dagens läge är de i otakt med den skicklighet och kompetens som företag försöker att uppnå. Företagen måste därmed eftersträva en balanserad prestation av de finansiella och operationella mätningarna för att få en snabb och överskådlig bild av verksamheten.</p><p>Ovanstående diskussion leder fram till följande frågeställningar:</p><p>•Hur utbrett är det balanserade styrkortet bland Jämtländska företag?</p><p>•Vilka perspektiv och nyckeltal tillämpas?</p><p>Syfte: Studiens syfte var att beskriva och förklara i vilken utsträckning företag i Jämtland använder sig av det balanserade styrkortet. Vi ville undersöka om bransch, antal anställda, omsättning samt årets resultat efter finansnetto har inverkan på valet av att implementera det balanserade styrkortet i verksamheten. Syftet var även att beskriva vilka perspektiv och nyckeltal företagen använder sig av.</p><p>Metod: Ett deduktivt (beskrivande) tillvägagångssätt användes, där vi utgick från kända teorier i ett försök att finna en förståelse för att kunna testa fenomenet empiriskt. Vi ansåg att kvantitativ metod lämpade sig bäst för vår undersökning då vi ville nå ut till en stor del av företagen. Kvalitativa inslag förekom då den kvantitativa forskningen genom en enkät hade inslag av verbala analysmodeller.</p><p>Resultat och slutsats: Användarna av det balanserade styrkortet runt om i världen inkluderar alla typer av företag. Studier visar även att det balanserade styrkortet är utbrett bland företag i Sverige. Styrkort använder vissa generella nyckeltal som speglar mål som är gemensamma för många strategier och oberoende av bransch och företag. Utifrån vår studies resultat anser vi oss kunna hävda att det balanserade styrkortet inte används i någon större utsträckning bland företag i Jämtlands län. Däremot anser vi oss inte kunna dra några generella slutsatser om vilka perspektiv och nyckeltal som är mest frekvent använda hos företagen.</p>
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Det balanserade styrkortet : Quality Hotel 11Andersson, Marie-Louise, Stein, Elisabeth January 2003 (has links)
No description available.
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Coping with strategic changes in a turbulent market : A study of the BSC and the underlying strategySpetz, Emma January 2010 (has links)
<p>This study aims to contribute to the understanding of how existing theories of strategy and strategic changes may be applied in a real-world Balanced Scorecard (BSC) context. In other words, how a strategy is connected to an existing BSC in a real-world setting. What makes this study interesting and relevant is the current turbulent state of the worldwide economy that is likely to lead to strategic adjustments and changes to a larger extent, which should be reflected in a strategic tool such as the BSC.</p><p> </p><p>In order for a change to be implemented it must be known and understood by those who are expected to perform the change. The ones expected to implement a change should know about it to actually be able act out on a possible connection between the strategy and the BSC. To deeply understand how strategy and strategic changes are reflected in the BSC should thereby entail how strategic changes are uttered in the BSC as well as how well they are communicated to all relevant levels of the company. That implies finding whether the BSC is actually used, in a real-world setting, as the strategic communication tool that it has been occasionally named and how that would occur.</p><p> </p><p>The study departures from existing strategy- and BSC theory to then contribute with a real life application of them. The method used to fulfill this purpose is by deeply interviewing relevant respondents at Nordea familiar and active within the subjects of strategy and the BSC. The study will reveal a result that is analytically, but not statistically generalisable to other similar contexts, all in accordance to the qualitative research strategy that this study holds. Multiple cases, in form of different units or divisions all in different hierarchical levels of Nordea, have been studied in isolation and comparison. One true reality has not been sought for, but rather the contribution of each case to the real-life context.</p><p> </p><p>It was found that a strategic change should, to a great extent, be implemented through addressing behaviors. Using Key Performance Indicators (KPI) in the BSC could demonstrate both how certain activities should be prioritized and what level of performance should be expected. Further, KPI’s can easily be adjusted to the specific role of an employee and even be broken down to an individual level, which make every change relevant and thereby more likely to be fulfilled. Further, they can be adjusted and implemented at any hierarchical level. Consequently, by using KPI’s to address a coveted behaviour and to consistently monitoring and reviewing the process, strategy and strategic changes can be implemented in a flexible, relevant and active manner to ascertain that the best conditions are provided for both seeing and implementing strategic changes through the BSC.</p>
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The Relation Between the Balanced Scorecard and CompetitivenessRheborg, Henrik J, Ericson, Per Johan January 2005 (has links)
No description available.
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Strategy implementation in the construction industryKarlsson, Gabriel, Nilsson, Pontus January 2007 (has links)
Background: After immense criticism, the Swedish government requested an investigation concerning the construction industry. The report concludes that the inactive competition within the construction industry entail that the industry continuously delivers the same products, in the same way. Gabrielsson & Lutz (2002), states that the market condition and the long history of static competition within the construction industry has led to low productivity, high consumption of resources, large influences on the environment, higher costs and a lack of qualified labour. The construction industry is now dealing with an increasing competition and evidently decreasing subsidies from the government, that will continue to influence the construction industry, and the companies, which therefore must work hard to sustain and increase their competitive advantages. Purpose: Describe how a construction firm could integrate the strategy with the operative work on the project level in order to sustain and develop their competitive advantages in a growing competitive environment, by implementing a balanced scorecard (BSC). Method: Since the problem and the subject are complex and vast, the authors started the research by study a wide range of literature, articles and journals. Three interviews were made with a project leader working at the site, operative level, and two managers working on the strategic level, in the line organization above the project leader. With this selection the authors aimed to see whether the three experienced the organization and strategies the same way. Conclusions: The authors have concluded that NCC needs to go from being a very decentralized organization to be more of a centralized one. The centralization concerns purchase, coordination, industrialization, and project selection. The strategy has to involve all of these factors. NCC needs to coordinate the retention of knowledge and newly found solutions. They also need to have continuing processes of development and improvement concerning this retention, which in favourability should be located on a national level. This could raise NCC’s chances to achieve increased efficiency, decreased costs, better quality and environment. The authors further believe that NCC needs to strengthen their focus on industrialization on a national level, while letting the project organizations act as its own company. Every project is unique and therefore NCC needs to learn from all projects in ability to see the possibilities and enlighten the problems in all types of projects. If not, the large-scale production benefits could be missed out.
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Det balanserade styrkortets utbredning bland jämtländska företagAllmungs, Lina, Noréus Magnéli, Sara January 2008 (has links)
Magisteruppsats i företagsekonomi, Mittuniversitetet, Östersund Författare: Lina Allmungs och Sara Noréus Magnéli Handledare: Jan Hemlin Titel: Det balanserade styrkortets utbredning bland jämtländska företag Bakgrund och problemdiskussion: De senaste två decennierna har den traditionella ekonomistyrningen fått allt mer kritik. Anledningen är att det idag råder andra förhållanden än när den traditionella ekonomistyrningen utvecklades. Kritiken mot den traditionella ekonomistyrningen ledde till att de båda Harvardprofessorerna Robert S Kaplan och David P Norton i början på 1990-talet utvecklade ett nytt koncept under namnet Balanced Scorecard (balanserat styrkort). De traditionella redovisningsmässiga mätningarna fungerade bra under industrialiseringen men i dagens läge är de i otakt med den skicklighet och kompetens som företag försöker att uppnå. Företagen måste därmed eftersträva en balanserad prestation av de finansiella och operationella mätningarna för att få en snabb och överskådlig bild av verksamheten. Ovanstående diskussion leder fram till följande frågeställningar: •Hur utbrett är det balanserade styrkortet bland Jämtländska företag? •Vilka perspektiv och nyckeltal tillämpas? Syfte: Studiens syfte var att beskriva och förklara i vilken utsträckning företag i Jämtland använder sig av det balanserade styrkortet. Vi ville undersöka om bransch, antal anställda, omsättning samt årets resultat efter finansnetto har inverkan på valet av att implementera det balanserade styrkortet i verksamheten. Syftet var även att beskriva vilka perspektiv och nyckeltal företagen använder sig av. Metod: Ett deduktivt (beskrivande) tillvägagångssätt användes, där vi utgick från kända teorier i ett försök att finna en förståelse för att kunna testa fenomenet empiriskt. Vi ansåg att kvantitativ metod lämpade sig bäst för vår undersökning då vi ville nå ut till en stor del av företagen. Kvalitativa inslag förekom då den kvantitativa forskningen genom en enkät hade inslag av verbala analysmodeller. Resultat och slutsats: Användarna av det balanserade styrkortet runt om i världen inkluderar alla typer av företag. Studier visar även att det balanserade styrkortet är utbrett bland företag i Sverige. Styrkort använder vissa generella nyckeltal som speglar mål som är gemensamma för många strategier och oberoende av bransch och företag. Utifrån vår studies resultat anser vi oss kunna hävda att det balanserade styrkortet inte används i någon större utsträckning bland företag i Jämtlands län. Däremot anser vi oss inte kunna dra några generella slutsatser om vilka perspektiv och nyckeltal som är mest frekvent använda hos företagen.
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