In recent years, the area of financial control of companies has developed substantially. Traditionally, companies were using budget and simple product calculation but today companies need complementary methods for control in a broad perspective. Among these methods, the Balanced Scorecard has developed as a tool to meet the needs for financial control and measurement systems. The aim of the Balanced Scorecard is to increase the efficiency of companies both in the long and short time-perspectives by controlling, measuring, and implementing the results of a specific strategy. Today, many companies suffer from internal problems associated with a lack of strategy in the integration of different departments. It is important for the business process to focus on obtaining favourable conditions for creation of new products and services, for increasing quality while reducing the costs by rationalization and simplification, and for reaching a faster delivery in terms of lead time. In order to become top of the line in the area of integration, Volvo IT has decided to perform an integration project incorporating a Balanced Scorecard. The main objective for this thesis is to develop a proposal for the Balanced Scorecard, and to identify the critical factors for success and the corresponding strategic measures. The Balanced Scorecard methodology can be used to monitor and balance the whole company, as well as individual divisions, both on the long- and short-term time perspectives. At Volvo IT the vision is to be regarded as the ideal IT supplier among its customers. For Volvo IT we found that the following four perspectives are suitable: the financial, customer, internal, and development perspectives. These perspectives can be applied to processes and activities at all divisions and levels of the company where it is judged to be useful. The idea is that everyone in the organization should know exactly what he or she should be working on for increasing the efficiency both at the level of the own division and for the company as a whole. To reach its vision, the strategy of Volvo IT is to develop a profound competence in the area of integration. Since introducing a Balanced Scorecard into an organization is a rather demanding project that normally takes one to two years, we have limited our work to create a proposal for Volvo IT. The design of the Balanced Scorecard also needs to be discussed in detail on the different levels at the company before the actual implementation. For the implementation phase, patience and flexibility is a prerequisite in order to obtain acceptance and understanding on all levels in the organization. Moreover, the use of a Balanced Scorecard is a dynamic process, where modifications are made regularly as internal and external conditions of the company are changing. We recommend Volvo IT to use the Balanced Scorecard, as described in this thesis, as a starting-point for the implementation phase. Based on the information obtained from our research interviews with key personnel, we have identified several critical factors for success and the corresponding strategic measures. We believe that introducing the Balanced Scorecard will be useful for the integration project at Volvo IT, strengthening the company with respect to future challenges.

El objetivo general de la investigación es demostrar como el balanced score card optimizará el planeamiento estratégico para Maccaferri de Perú S.A.C. periodo 2016-2017. Para la investigación el tipo de estudio fue descriptivo. Se utilizó el método deductivo-explicativo. Entre los resultados más importantes resaltan: que; la comunicación de estrategias en forma clara que proyecta ejecutar Maccaferri S.A.C para el periodo 2016-2017 influye significativamente en permitirle cumplir con su visión institucional The general objective of the research is to demonstrate how the balanced score card will optimize the strategic planning for Maccaferri of Peru S.A.C. 2016-2017 period. For the investigation, the type of study was descriptive. The deductive-explanatory method was used. Among the most important results stand out: that; The communication of strategies in a clear form that Maccaferri S.A.C plans to execute for the 2016-2017 period has a significant influence on enabling it to fulfill its institutional vision.

Kaplan and Norton have provided a framework to link control to an organization's vision-the balanced scorecard. This approach provides measures in four areas: (1) Customer, (2) Internal Business, (3) Innovation and Learning and (4) Financial. This article provides a starting point in adapting this method to a church by looking at four measurement perspectives: (1) Members/Attenders, (2) Internal Ministry Processes, (3) Ministering, and (4) Innovation and Learning. An example is then developed using a church's mission and visio.

This thesis suggests improvements, from a strategic perspective, to the practice of scoring projects in public sector organisations. It is argues that current approaches, notably project portfolio managing (PPM), are inadequate for many such organisations, and in fact prone to problems and failure. In particular, present scoring/prioritization approaches in such contexts, largely tend to focus on financial risk/return logic. It is argued that the end result of such a ranking approach is often a non-strategic portfolio project. To address these problems, the candidate proposed the refinement of the scoring approach for project portfolios via the incorporation of Kaplan & Norton's ideas in their Balanced Scorecard (BSC). BSC introduces, apart from purely financial considerations, other 'softer' perspectives (customer, internal business processes, learning and growth) which in combination place a more inclusive emphasis on the vision and strategy of the organisation. In this thesis, it is proposed that the combined PPM and BSC scoring approach amounts to more strategic project selection. Several case studies are conducted to illustrate the merits of the combined PPM/BSC logic. These include case studies in both private and public sector organisations.

Improvement is an essential act for restricting increasing performance pressure in organizational activities. In this paper, a framework for carrying out performance measurement process in order to strengthen the balanced score card application is developed. The proposed framework is increased to 11 procedural steps with the modification of analytic hierarchy process methods (AHP) within the balanced score card (BSC) problem solving and continuous improvement. The framework was examined with a case study of city library in Sweden. The framework enabled the service providers’ as the decision maker to assess their performance on their service rendering with respect to customer requirement, identify key measures and select the most preferred and improvement means. The motivation for this proposed framework was evident of how the step 4 can be prioritized by addressing the measure to be taken that can lead the organization in improving their performance.

The overall target of the maintenance management system is to improve the role of a maintenance organization in positively impacting production capacity, products quality, safety and also overall production cost. In the course of ensuring the above mentioned benefits, the maintenance system should be designed under an umbrella of appropriate strategy that is developed in line with the company’s major business objectives. The thesis work is focused on developing a model that assist the design of a maintenance strategy which is linked with the company’s major business objectives. And for this the balanced score card approach is utilized. Then the model’s application is tested in a case company with the general procedures described below. The business requirements by the customers, which are translated to business objectives of the case company, were used as starting points. Then the production performance indicators were checked for their effectiveness in addressing the business objectives of the company. After this, a maintenance strategy with approaches to address the business objectives of the company, which are expressed by the production performance indicators, was developed with potential maintenance performance indicators. The result showed that the different elements incorporated in the model developed are appropriate in linking the maintenance activities with the company’s business objectives as can be observed from the analysis made on the case company.

In recent years, domestic medicine companies limited by total value pay system can be regarded as depressing business. While some of medicine companies have been gradually losing their advantages, they, in addition to moving the production base to other countries, hope to find the suitable management system which completely subvert the way of thinking and traditional management skills as well for the purpose of improving the performance and competitiveness of company. Balanced Score Card (BSC) was proposed in 1990 by Kaplan & Norton. This set of management systems is to establish company's vision and mission. According to the survey, BSC has already been introduced by a lot of listed companies or non-listed companies to enhance the business performance. Therefore, we can know that BSC has deeply influenced the operation of Taiwan's companies of. BSC breaks through the traditional limitation to measure the performance in financial views , constructs four major aspects to inspect operation of companies in terms of financials, customers, business internal process and organization learning to grow, and gives consideration to balance between financial performance and non financial performance, balance between long-term goal and short-term goal, balance between internal and external of company, linkage between performance measurement and operation objective, improving management performance measurement system. Application of BSC would convert the organization vision into concrete goal, link the goal with cause-effect relationship, guide the behavior of staff and organization by the performance measurement and incentives, and combine personal goal with company goal. High ranking managers can not only easily communicate with staffs, but also trace back the effectiveness of company operation. However, It is still unable to find out whether the domestic medicine companies selling benign prostatic hyperplasia drugs could use BSC to improve its company performances or not. So, this research selects domestic medicine companies selling benign prostatic hyperplasia drugs as research object and investigates the effect of four major aspects such as financials, customers, business internal process and organization learning to grow, and influences of BSC on company's performance. Also, through qusetionaires and surveys, it would help domestic medicine companies selling benign prostatic hyperplasia drugs to set up the effective BSC system to raise company performance. The result of study can be offered to domestic medicine companies selling benign prostatic hyperplasia drugs as reference in the future.

<p>The overall target of the maintenance management system is to improve the role of a maintenance organization in positively impacting <em>production capacity, <em>products quality, safety and also <em>overall production cost. In the course of ensuring the above mentioned benefits, the maintenance system should be designed under an umbrella of appropriate strategy that is developed in line with the company’s major business objectives. </em></em></em></p><p>The thesis work is focused on developing a model that assist the design of a maintenance strategy which is linked with the company’s major business objectives. And for this the balanced score card approach is utilized. Then the model’s application is tested in a case company with the general procedures described below.</p><p>The business requirements by the customers, which are translated to business objectives of the case company, were used as starting points. Then the production performance indicators were checked for their effectiveness in addressing the business objectives of the company. After this, a maintenance strategy with approaches to address the business objectives of the company, which are expressed by the production performance indicators, was developed with potential maintenance performance indicators.</p><p>The result showed that the different elements incorporated in the model developed are appropriate in linking the maintenance activities with the company’s business objectives as can be observed from the analysis made on the case company.</p>

La Chine vit, depuis une vingtaine d’années, une mutation politico-économique sans précédent où les entreprises d’État chinoises (EEC) jouent un rôle de premier plan. L’objet de la recherche s’est fixé sur la proposition d’un modèle capable d’améliorer l’appréhension de la performance des EEC. La problématique consiste donc à cerner les caractéristiques des EEC et leurs besoins afin de proposer un modèle adapté.Pour cela, nous avons étudié en détail les mutations politiques, économiques et juridiques affectant les EEC ainsi que l’introduction des concepts et modèles de management occidentaux à travers la littérature chinoise. Ensuite, nous avons fait ressortir les facteurs de performance à travers la littérature, les rapports officiels du gouvernement à partir d’une étude de contenu et d’une enquête quantitative par questionnaires utilisant l’analyse factorielle.Cela a abouti à un cahier des charges, fondement de notre proposition d’un tableau de bord stratégique durable, fondé sur le modèle des parties prenantes et capable d’intégrer les notions de développement durable, de RSE et d’aménagement du territoire. / China has experienced over the last twenty years unprecedented political and economic changes in which state-owned enterprises (SOEs) have played a major role.The purpose of the research focusses on proposing a model capable of improving the understanding of the performance of SOEs. The issue is then to identify the characteristics and the needs of SOEs in order to proposed a model adapted to them.For that purpose we have studied the political, economic and legal changes which have affected SOEs as well as the introduction of Western management concepts and models through the Chinese literature. Then we have outlined the factors of performance through the literature, governmental official reports thanks to a study of content and a quantitative survey thanks to questionnaires using factorial analysis.This has led to specifications, the basis of our proposal of a sustainable strategic dashboard founded on the stakeholder model and capable of integrating the notions of sustainable development, corporate social responsibility and territorial planning.

Made available in DSpace on 2016-04-25T18:40:17Z (GMT). No. of bitstreams: 1 Dissertacao JOSE FRANCISCO DOS SANTOS.pdf: 1244264 bytes, checksum: 4274c56389152d4c22e0edb76b4962ab (MD5) Previous issue date: 2006-05-11 / nenhum / The present moment induces to the adoption, by the companies, of a system of performance management, which considers the market competitiveness and the strategies chosen by the companies, in order to achieve its objectives inside the market. The performance measures, when interrelate mission, strategy, targets and process analysis of the company, guided by the customer satisfaction on products and services provided, become a fundamental factor to manage the organizations. This dissertation has the objective of proposing an improvement of the model of process performance measurement based on the Balanced Score Card model, aimed to contribute on how to operating the model and, at the same time, present a simulation application of the model to an economic segment of business. This work, based on the theoretical system of BSC, presents a proposal of an improved model which aims, as from the adoption of the fifth perspective, the use of the critical success factors of the company, together with the use of the key sectors laid down by the Management by Objectives, identify and structure its strategic indicators; besides, it establishes routines of continual updating of that structure, considering the tactical and strategic feedback. The proposed model intends to be used by a company, belonging to the chemical distribution economic segment, inside the Brazilian market / O momento atual induz à adoção, pelas organizações, de um sistema de acompanhamento de desempenho que considere a competitividade do mercado e as estratégias estabelecidas pela empresa, para atingir seus objetivos neste mesmo mercado. As medidas de desempenho, ao associarem missão, estratégia, metas e análise de processos da empresa, dirigidas pela satisfação dos consumidores de seus produtos e serviços, tornam-se um fator fundamental para a gestão da organização. Esta dissertação tem o objetivo de propor um aprimoramento do Modelo de Medição de Desempenho de Processos, alicerçado no BSC Balanced Score Card , destinadas a contribuir para operacionalizar a implantação do modelo, e ao mesmo tempo, apresentar uma aplicação simulada do modelo melhorado para uma empresa de um setor econômico de negócios. Este trabalho, embasado na sistemática teórica do BSC, apresenta uma proposta de modelo aprimorado que objetiva, a partir da adoção de uma quinta perspectiva, do uso dos fatores críticos de sucesso da empresa, conjugado com a utilização dos setores-chave preconizados pela Administração por Objetivos, identificar e estruturar os seus indicadores estratégicos, além de retratar mecanismos de contínua atualização desta estrutura, considerando as revisões táticas e estratégicas. O modelo proposto é dirigido à implantação numa empresa do segmento econômico de distribuição de produtos químicos no mercado brasileiro