Kaplan & Norton於1992年提出平衡計分卡做為績效評估工具後，已被許多國內外企業及政府部門陸續應用，並已產生提升績效的實際效果。臺北自來水事業處為提升機關績效，亦自2004年起應用平衡計分卡做為績效評估工具，其歷年來之推動成效與未來展望甚值探討，此為本文之研究動機與目的。 　　本文透過文獻研究法，廣泛蒐集各種文獻資料，以分析應用平衡計分卡做為績效評估工具之理論發展與運用趨勢，並以深度訪談法，瞭解研究個案機關各階層人員對平衡計分卡之認識與意見，進而提出更臻完善並具可行性的研究建議。 　　本研究主要建議有五項，機關策略地圖應適時修正、整合機關評估考核制度、強化機關績效管理能力、加強教育訓練與宣導平衡計分卡、儘速因應未來競爭環境。期待透過相關建議事項的採用，確立績效指標與績效考核標準，以建構出適用於個案機關自身環境的平衡計分卡績效評估模式，並藉由制度之推動，有助機關各單位績效目標更明確具體，在績效評估的衡量上產生良好效益，進而提升機關整體績效。 / Kaplan & Norton proposed the Balanced Score Card as a results assessment tool in 1992, there are many domestic and foreign enterprises and government departments apply the tool, and have produced practical results to enhance performance. Taipei Water Department in order to improve performance, use the Balanced Score Card as a performance assessment tool since 2004. The results of the effort and forecast over the years are very worth exploring. This is the motive and purpose of this study. The study collects all kinds of literature on the subject, and analyzes the development and application tendency of the Balanced Score Card as a performance evaluation tool. And by detailed interview method to realize the knowledge and opinions on the Balanced Scorecard of the study authorities at all levels of staff. Then we can propose more perfect and feasible research suggestion. There are five major recommendations of this study: authority strategy map should be duly amended; integration the assessment system of authority; strengthen the management capacity of agency performance; strengthen education, training and propaganda Balanced Score Card; in response to the future competitive environment as soon as possible. Look forward to adopt relevant recommendations of the matter, and establish performance indicators and performance assessment criteria. Construct a Balanced Score Card performance assessment mode to apply authority’s own environment. It’s helpful for various units of authority to more realize the performance goals by promoting the system. Produce good results on the performance evaluation, further improve the overall performance of organizations.

In the face of the global trend of administrative reform, to cope with changing times and enhance the competitiveness, Taiwan restructures the administrative division into five Metropolitan Cities. To improve the administrative efficiency of the Government and responding to people's need, Central and local government implement reconstruction, rebuilding the organizational culture and the core values. After the Reform, among the five new Metropolitan Cities, Kaohsiung City has the biggest transformation in size of the city and organizational changes, also in geography, culture, industry, transportation, community, and more. It becomes more challenging for the local government to face the new problems. The Household Registration Office is the front-line of customer services and their core value is ¡§to better serve people¡¨. During the general public¡¦s visit to the Household Registration Office, people can feel the changes of better customer services and efficiency. This will change public¡¦s view of the government operation. Therefore, the Kaohsiung Household Registration Office has to set a very clear organizational mission and vision. Furthermore, with the limited resources, managers must worry about how to build the public value and vision, which will be recognized and implemented by the members of the Office. At the same time, these values and vision should be also recognized by the general public. The purpose of this study is to explore public value differences among different parties within the Kaohsiung Household Registration Office. Through Public Affairs Management and literature analysis, I outline the characteristics of regional governance in Kaohsiung City. With in-depth interview of the policy-setting officials of the Kaohsiung Household Registration Office, I also focus on the public values of the Household Registration Office. This study corresponds to four structure (Organization internal process, and financial, and customer, and learning and growth) of Balanced Score Card, and to establish a goal to evaluate the organizational performance. The Social Judgment Theory questionnaires are also based on this. Test target are the entry-level Household Registration Officers of previous known as Kaohsiung City and Kaohsiung County. At the same time, I asked the general public to answer the same Balanced Score Card questionnaires. This will help the manager to understand the variation of public value differences among different parties. This will also help the managers to solve the problem in-time, change the content of public value and to achieve the goal set by the Local Government. This result of the study, for the Household Registration Office, there are no big discrepancy before and after the Reform. The main reason is that Household Registration Office utilizes the nationwide Standardized Computer Operation System. And the regulation is base on Household Registration Act. Both Computer System and regulation are put in place by the Central Government. However, from this study, after the merger of city and County, I did find that the Kaohsiung Household Registration Office need to do an overall adjustment in the allocation of financial resources and staffing, local application of the separate regulations and organizational cultural.

Recently years, TFT-LCD industry has become the major development policy in Taiwan, and the scale of investment of the TFT-LCD¡¦s industry has become more and more in Taiwan, Japan and Korea. The Profit of the TFT-LCD monitor and television industry has been compressed very seriously to injure the chance and cost advantage of the second-string companies to run above business. Hence, this research is focused on a case of a TFT-LCD company termed ¡§A company¡¨ owns two old generation factories, and uses the strategy theories of scenario analysis, competition advantage, five forces analysis, resource-based view, value chain and so on and strategy tools of strategy map and balanced scorecard to analyze and find out the transformation strategy of the case of the ¡§A company¡¨ to build up the best competition advantage. To realize the competition status of outside and internal environment of TFT-LCD industry, and the resources base of the case of ¡§A company¡¨ in Taiwan, and the development situation using scenario analysis in order to define the direction of the operation strategy of the case of ¡§A company¡¨ that owns two third generation factories. The result is using strategy development tools of strategy map, balanced scorecard, key performance indicator management to develop the execution plan and performance measure indicators of the transformation strategy.

In an information era of new knowledge-based economy, how should the traditional medical industry respond? Do medical professionals have any awareness of knowledge management? If yes, what is their attitude towards knowledge? What are the features? Based on the infusion methodology of knowledge management, if a hospital seeks to adopt an information system for knowledge management (KM), the hospital will have to go through the process of integrating the strategy, the process, the information technology and the awareness of the people and the organization. Subjects of this study were medical professionals, and Arthur Andersen¡¦s knowledge management model was taken as reference. The structure of the study is divided into two sections, i.e. ¡§employees¡¦ awareness of knowledge management¡¨ and ¡§employees¡¦ awareness of the hospital¡¦s knowledge management¡¨. In the former section, factor analysis reveals that medical professionals tend to view knowledge management as the planning and integration of personal knowledge management. Medical professionals recognize that knowledge is an important personal asset, and some inexpressible tacit knowledge still exists in one¡¦s knowledge that needs to be valued. Furthermore, they also believe that in order to increase the value of knowledge assets, it is necessary to share knowledge. In the latter section, factor analysis reveals that medical professionals recognize that a hospital should have a properly planned process to gain knowledge and should create an innovative and practical environment to accumulate knowledge-based assets for the hospital. As for personal property, in the section of ¡§employees¡¦ awareness of knowledge management¡¨, the study manifests obvious difference on the variables of personal property which includes scale of hospital, age, gender, working years, educational background, type of work and management post. On the other hand, the study shows that in the section of ¡§employees¡¦ awareness of the hospitals¡¦ knowledge management¡¨, there is obvious difference on the variables of personal property including scale of hospital, age, working year, educational background while the property of the gender, type of work and management post remain relatively the same. Moreover, the study also shows that if employees are more satisfied with the self-awareness of knowledge management, they are more likely to agree with every dimensions of the knowledge management of the hospital they work in. On the other hand, if all dimensions of the hospital¡¦s knowledge management are recognized by the employees, the variable of the self-awareness of knowledge management reflected on the employees will also be positive. This demonstrates that the demand of employee¡¦s personal awareness will be influenced by the working environment, and vice versa. Outstanding employees will affect the operation performance of the hospital. Similarly, a properly managed hospital will enhance the performance of the employees. It is apparent that the two are related to each other from the feature analysis of the study. Thus, if the hospital can invest in improving the structure of the knowledge assets of the hospital and enhance education and propagation, any improvement of the ability of knowledge management of either employers or employees will definitely benefit the other party. In regards to the four elements including the promotion of knowledge management, high-level leadership enterprise culture, information technology and measurement indicators, the canonical correlation analysis and the regression analysis show that the four elements have been highly approved by the medical professionals. In terms of high-level leadership, the establishment of the Chief Knowledge Office (CKO) has been applauded by the employees. At the meantime, the employees¡¦ ability of using computers and the willingness of sharing information have been greatly influenced by the culture of the enterprise. As for information technology, the information reveals the close relationship between the employees¡¦ ability of using computer and the result of the hospital performance of using the information technology. For measurement indicators, in order to make medical professionals recognize the introduction of knowledge management, performance evaluation of all phases of the introduction of knowledge management should be properly conducted. It is recommended by the study to adopt the theory of the balanced scorecard to be the measurement indicators for evaluation the practical performance of the three components of knowledge assets because the framework of both theories are quite similar. Furthermore, the study reveals that employees who have worked longer and who are older will be more likely to recogize the management of knowledge self-supervision and are more willing to share their knowledge. Apparently, when a hospital tries to introduce knowledge management to the employees, it will be more efficient and more effective if the hospital can make full use of the participation of senior employees.

The thesis characterizes controlling as a tool for measuring processes effectiveness. It explains main drivers and key assumptions of the controlling existence. It is focused on controlling possibilities to be applicable in human resource management. Moreover, it names particular human resource practices and describes methods of the human resource controlling. The objective is to find the appropriate methods of evaluating human resource management effectiveness. Key Plastics Janovice is chosen as a company that already deals with the HR controlling at some level. In the thesis, there is looking for possibilities to apply the HR controlling and to keep current processes at the same time. The model of HR Balanced Score Card is proposed as a general tool for evaluating the effectiveness of employed human resources by the company.

Studiens syfte var att undersöka hur svenska storföretag ser på sitt arbete med budget som ekonomistyrningssystem. Tidigare forskning indikerar på att trots den omfattande kritik som finns mot budget så tenderar företag att inte instämma i den. Kritikerna hävdar, bland många saker, att budgeten skulle vara resurskrävande, inflexibel, inaktuell och ge upphov till manipulering. Alternativet, menar de mer radikala kritikerna, skulle vara att överge budget och arbeta fullständigt med alternativa lösningar. Empiriska studier visar att budget används av företagen men förbättras och omvärderas med tiden för att anpassas bättre till verksamheten. Tidigare forskning har visat att de alternativ som förespråkas i budgetlös styrning inte förutsätter att budgeten överges för att bli användbara. Tidigare studier om företags inställning till budgetering har gjorts i bland annat Nederländerna och Nordamerika. Det finns alltså ingen studie som mäter svenska företags inställning. Svenska företag utmärker sig dels genom kulturen men framförallt genom att annorlunda ledarskap. Komplexiteten i storföretag har för den här studien inneburit att urvalsgruppen att undersöka blev svenska storföretag. Urvalsgruppen undersöktes genom ett oberoende slumpmässigt urval. Det positivistiska synsättet har lett till ett kvantitativt tillvägagångssätt med enkät som verktyget för att nå populationen. Populationen svenska storföretag utgjordes 2013 av 1850 företag och vårt stickprov bestod av 250 företag. Genom att jämföra stickprovet i den här studien mot hela populationen kunde vi konstatera att omsättning och antal anställda inte avviker nämnvärt mellan grupperna. En bortfallsanalys utfördes mellan respondenterna som svarade innan och efter att en påminnelse skickats ut och resulterade i statistiskt säkerställda resultat där grupperna svarade homogent. Majoriteten av storföretagen arbetar med budgetering. Resultaten baserades på 41 respondenters svar och kan i en hög grad sägas vara statistiskt säkerställda. Det finns några påståenden där en alltför stor osäkerhet finns men slutsatsen blir utifrån de statistiskt säkerställda resultaten att budgeten är här för att stanna. Budgetens syfte är att skapa ekonomisk överblick och den förbättras och kompletteras med hjälp av de verktyg som budgetlös styrning förespråkar. Kritiken kunde i stor utsträckning förkastas. Vi tror att vidare forskning handlar om ett kvalitativt tillvägagångssätt för samma population eller ett byte av målgrupp men med liknande forskningsfråga för att se om mindre företag delar storföretagens åsikter om budget. / The purpose of this study was to examine large Swedish corporations approach on their budgets as management control systems. Recent research indicates that corporations tend to disagree with the widespread criticism against budgeting. Critics claims, among many other things, that the budget is costly, inflexible, outdated and give rise to manipulation. The more radical critics argue that the alternative would be to abandon the budget and work completely with alternative solutions. Resent research indicates that corporations are still working with budgeting but with an improved version that is re-evaluated over time to adapt better to the business. Another important aspect that previous research shows was that the preferred option in beyond budgeting does not require the budget to be totally abandoned to become useful. Previous studies on corporations attitude towards budget were made, inter alia, in the Netherlands and North America. Thus, there was no study that measured the Swedish corporate attitude towards budgeting. Swedish corporations distinguish themselves partly by culture but mostly by their leadership. The selection group in this study was based on the complexity of large corporations. We examine the population by an independent random sample with a positivistic view. That means a quantitative approach with survey as a tool to reach the population. In 2013 the population of large Swedish corporations consisted of 1850 corporations. By comparing the sample in this study to the entire population, we found that turnover and number of employees does not differ significantly between the groups. A non-response analysis was performed between respondents who answered before and after a reminder were sent out and resulted in statistically reliable results where groups responded homogeneously. The majority of large corporations are currently working with budgeting. This results includes answers from 41 respondents' and in a largely, it is to be said, statistically significant. There are some statements in which too much uncertainty exists but the conclusion was based on the statistically significant findings that the budget is here to stay. The budget aims to create economic overview and is improved and supplemented with the help of the tools beyond budgeting advocates. Largely the criticism could be rejected as false. We believe that further research examine budgeting through a qualitative approach to the same population or a change of the population but with similar research question to see if the smaller corporations share larger corporations' opinion about budgeting.

La correcta gestión logística colabora con los objetivos estratégicos de una empresa, por lo que en los nuevos canales de venta es imperativo modificar la mentalidad con la que opera la cadena de suministro. Esto requiere alcanzar un nivel de atención y servicio a clientes destacados como pilar clave en la oferta de valor de cualquier empresa, sin importar el tamaño de esta. La cadena de suministro debe estar alineada para cumplir con su parte dentro de este objetivo. La inversión en sistemas no va con el objetivo del mínimo costo, pero si maximiza la atención a los clientes, será una decisión interna en la empresa si estas inversiones se trasladan a precios más altos para los consumidores. Las innovaciones tecnológicas que mejoran la capacidad de la empresa para satisfacer las necesidades del mercado no deben impactar los precios finales de los artículos o servicios ofrecidos, ya que el potencial de mantener a los clientes fieles a la marca y satisfechos asegura la sostenibilidad y el éxito de la empresa en el largo plazo. ; siendo la implementación del Balance Scorecard que permite la mejora y desarrollo de la gestión empresarial, y especialmente en la gestión logística de las empresas agroexportadoras lo cual se sustenta en investigaciones de diversos autores que hicieron el aporte para solucionar la problemática del sector. / The correct logistics management collaborates with the strategic objectives of a company, so in the new sales channels it is imperative to modify the mentality with which the supply chain operates. This requires reaching a level of attention and service to outstanding customers as a key pillar in the value offer of any company, no matter the size of it. The supply chain must be aligned to fulfill its part within this objective. The investment in systems does not go with the objective of the minimum cost but if it maximizes the attention to the clients, it will be an internal decision in the company if these investments are transferred in higher prices for the consumers. Technological innovations that improve the ability of the company to meet market needs should not impact the final prices of the items or services offered, since the potential to maintain customers loyal to the brand and satisfied ensures the sustainability and success of the company in the long term; being the implementation of the Balance Scorecard that allows the improvement and development of business management, and especially in the logistic management of agro-export companies which is supported by research from various authors who made the contribution to solve the problem in the sector. / Tesis

This thesis focuses on the evaluation of the financial situation and on the analysis of performance of the selected firm. There are applied methods of finacial analysis and the pyramidal decomposition of economic value added including the identification of value drivers. Companies’ indicators are compared with their branch avarage. The imperative part of this thesis are my proposals and recommendations which can help to remove or reduce the weak parts in the company.

Submitted by Claudio Alves Rodrigues (calvespmp@hotmail.com) on 2015-02-26T16:40:24Z No. of bitstreams: 1 2015 Governanca para Resultados_Mestrado FGV_Claudio Alves Rodrigues vFinal.pdf: 5718998 bytes, checksum: 3f971692719b6dbcd6356f867b07f9d2 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2015-03-03T11:41:09Z (GMT) No. of bitstreams: 1 2015 Governanca para Resultados_Mestrado FGV_Claudio Alves Rodrigues vFinal.pdf: 5718998 bytes, checksum: 3f971692719b6dbcd6356f867b07f9d2 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2015-03-03T11:41:54Z (GMT) No. of bitstreams: 1 2015 Governanca para Resultados_Mestrado FGV_Claudio Alves Rodrigues vFinal.pdf: 5718998 bytes, checksum: 3f971692719b6dbcd6356f867b07f9d2 (MD5) / Made available in DSpace on 2015-03-03T11:42:07Z (GMT). No. of bitstreams: 1 2015 Governanca para Resultados_Mestrado FGV_Claudio Alves Rodrigues vFinal.pdf: 5718998 bytes, checksum: 3f971692719b6dbcd6356f867b07f9d2 (MD5) Previous issue date: 2015 / The adoption of a results-oriented governance in the public service has emerged as an organizational management approach as part o f a broad movement o f the new public management (NPM). In Brazil, public companies have been concerned in the search for better management contrai mechanisms to achieve good results in the delivery of public services for customers and users. The term 'Organizational Performance Management' refers to any integrated and systematic approach to improving performance to achieve strategic aims and pro mote the mission and values ofthe organization. Thus, this research studies practices related to the organizational performance management, enabling the targeting of efforts on improving key processes, taking into account the specific characteristics o f the public nature. Another relevant aspect o f this work comes from studies by Management Objectives and Managing for Results, adopting understanding Manage by Objectives to achieve the results. Thus, a literature search was performed to identify the main frameworks of organizational performance. After this stage, it was established a criticai analysis of frameworks by watching the main contributions and strengths. Finally, it was built an assessment model in arder to make a diagnosis of managerial processes and qualify at what stage the company, which is the object of this study, is focusing on the governance for results. The assessment result reflected the perceptions of employees and managers on performance and its determinants. / A adoção de uma governança voltada para resultados na administração pública surgiu como uma abordagem de gestão organizacional, fazendo parte de um amplo movimento da nova gestão pública (NGP). No Brasil, as empresas públicas têm se preocupado em buscar melhores mecanismos de controle da gestão no sentido de lograr bons resultados na prestação dos serviços públicos para os clientes e à sociedade usuária dos serviços. O termo 'Gestão de Desempenho Organizacional' refere-se a qualquer abordagem integrada e sistemática que vise melhorar o desempenho para alcançar objetivos estratégicos e promover a missão e os valores da organização. Assim, esta pesquisa estuda práticas relacionadas à gestão de desempenho organizacional, que possibilitem o direcionamento dos esforços na melhoria dos processos chaves, levando em consideração as particularidades inerentes à natureza pública. Outro aspecto de relevância deste trabalho advém dos estudos da Gestão por Objetivos e da Gestão para Resultados, adotando a compreensão de Gerenciar por Objetivos para se conquistar os Resultados. Deste modo, foi realizada uma pesquisa bibliográfica para identificar os principais frameworks sobre desempenho organizacional. Após esta etapa, foi estabelecida uma análise crítica dos frameworks, observando as principais contribuições e pontos fortes. E por último, foi construído um modelo de avaliação com o propósito de fazer um diagnóstico dos processos gerenciais, e qualificar em qual estágio a empresa objeto deste estudo se encontra, sob o enfoque da governança para resultados. O resultado desta avaliação refletiu as percepções dos funcionários e gestores sobre o desempenho e seus determinantes.