Made available in DSpace on 2016-04-25T18:39:49Z (GMT). No. of bitstreams: 1 Celio Rorato Junior.pdf: 2614987 bytes, checksum: 23047b430fbce8a6e121ac85363684bc (MD5) Previous issue date: 2012-07-12 / The object of study is the use of the tools of Business Intelligence (BI) more specifically those tools that support the concept of Corporate Performance Management (CPM) by Brazilian companies. Used as a form of technology in information systems for decision support (DSS) and Executive Information (IES) by the system of Management Accounting. The methodology was based on the theoretical foundations of Management Accounting as an instrument of the Controllership to provide information for decision-making; in the relationship of information systems with the Management Accounting; and the concept of BI and CPM through literature. We performed a research that is descriptive and uses a quantitative approach, using a questionnaire answered by the professionals of the Controllership and BI that use tools that support the concept of CPM. The sample consists of 22 companies. As a result it was concluded that the tools that support the concept of CPM facilitate changes in the management accounting tasks with different levels of extension and that companies are prioritizing the modules of the tools of Financial Planning and Financial Consolidation. We also found that companies with systems that support the concept of CPM have a design of the broad scope of management accounting, and worry about the timeliness and characteristics of the aggregation / integration / Esta dissertação buscou investigar como objeto de estudo o uso das ferramentas de Business Intelligence (BI), mais especificamente as que suportam o conceito de Corporate Performance Management (CPM) pelas empresas brasileiras. Usadas como uma tecnologia na forma de sistemas de informação de apoio à decisão (SADs) e de informação executiva (SIEs), pelo sistema da Contabilidade Gerencial. A metodologia baseou-se na fundamentação teórica da Contabilidade Gerencial como instrumento da Controladoria para fornecimento de informações para a tomada de decisão; no relacionamento dos sistemas de informação com a Contabilidade Gerencial; e na conceituação de BI e CPM através de pesquisa bibliográfica. Realizou-se um estudo quantitativo-descritivo, que foi conduzido por meio de uma pesquisa empírica com 22 empresas, usando um questionário respondido pelos profissionais da área de Controladoria e de BI, que usam as ferramentas que suportam o conceito de CPM. Como resultado se concluiu que estas ferramentas facilitam mudanças nas tarefas da Contabilidade Gerencial com níveis de extensão diversos e que as empresas estão priorizando os módulos das ferramentas de Planejamento Financeiro e de Consolidação Financeira. Encontrou-se, também, que empresas com sistemas que apoiam o conceito de CPM possuem um desenho do sistema de Contabilidade Gerencial de amplo escopo, e se preocupam com as características da tempestividade e agregação/integração

This work deals with the principles and methods of executing common managerial accounting tasks using Corporate Performance Management tools and technologies. The aim of the work is to analyze different practices, compare them and assess them against non-CPM solutions, especially ERP and spreadsheet solutions. The selection of tasks is based on a survey conducted among Czech companies and includes planning, budgeting, cost allocations and variance analysis. Conclusions are derived from the managerial accounting theory, fundamental works of Business Intelligence and personal experience gained through twelve CPM implementation projects. The conclusions are mostly platform-independent since functionality of several diverse CPM products is taken into account. The work highlights not only advantages but also restrictions of CPM tools and technologies. Many of the conclusions can be directly applied in practice. Work may be beneficial especially for business consultants and for companies considering the implementation of CPM.

This thesis deals with corporate management and measurement of strategic business performance. The main object of this thesis is to design a system for strategic management of service organization and try to apply this model in environment of chosen service. Balanced Scorecard methodology was used to achieve this objective and the metric model and strategy map of service organization is based on its principles. The first part of the thesis is aimed at theoretical aspects of corporate management and measurement of strategic business performance, so it focused on Balanced Scorecard, Business Intelligence and Corporate performance management. This part provides theoretical framework for the next part of this thesis. The next part deals with applicability of theoretical concepts at chosen service company. The objective was to implement some metrics originating from the previously constructed metric model using Business Intelligence. The outputs of this part are metric model depicted in the form of strategy map and management reports in form of graphs and tables that monitor the business performance through chosen metrics.

This thesis addresses a new management approach - "Corporate Performance Management" (CPM). It sets forth the concept of this new approach as a business performance monitoring and strategic support tool, its assumptions, framework, components, relationship to business intelligence, and related methodologies. Particular focus is placed on "key performance indicators" (KPI), their characteristics, segmentation, methods for their selection, and implementation procedures. The theoretical part of this work is devoted to creating a methodology by which CPM can be effectively implemented on projects in the financial sector with an emphasis on the critical success factors of such a project as a whole. The primary elements of this methodology are the selection of the best possible metrics, the project's overall success and the development of efficient reporting. The practical part of this work initially introduces "Project KPI 2008", which ran in Komerční banka (Czech Commercial Bank), then pits it against the theoretical methodologies defined in the theoretical section. The entire project is then assessed based on the results of the comparison, and finally, conclusions and recommendations are made for the future of this project. The main asset of this thesis is its creation of the afore-mentioned management methodologies and the ideal, course to be taken in implementing a KPI-focused project. This work is valuable not only for investigating key performance indicators themselves, but also as an informative tool for managers who would like to acquaint themselves with or learn more about the CPM concepts in general.

As a result of the financial crisis are companies forced to face uncertainties which significantly affect corporate governance. Companies have many ways how to face this issue. This work is focused on the possibility of using modern system Corporate Performance Management. The first part describes the impact of financial crisis on the Czech economy, business environment and are being defined most characteristic uncertainties, businesses must address. In this section is also mentioned the historical development of information technology and management information systems, which are closely linked with the managerial decision-making and enterprise management. In next section of the work are mentioned reasons of emergence of Corporate Performance Management, being described the basic principles of continuity with Business Intelligence and are being defined methodologies, metrics, processes and technology. Based on the study of literature has been chosen model of strategic management principles the Balanced Scorecard within which have been defined the mission and vision of companies located in times of certainty and uncertainty. Also were established strategic objectives of both different situations whit which were applied of appropriate metrics. Another part is focused on process of business planning reflected again in different situations certainties and uncertainties. Being mentioned theoretical facts associated with the basic management disciplines and are created by different planning models. In conclusion it is mentioned the question of implementation, the mapping of the largest providers of modern solutions and are being set trends for future years.

In the present day planning and budgeting is a vital and an irreplaceable instrument for managers. Through planning and budgeting they control management and development of a company. Planning and budgeting no longer is a competitive advantage, but has become a necessary condition for an efficiently run company. Increasing complexity of the environment impacts the requirements for planning and budgeting -- the need to be more complex, the need to include more relations and more specifications. Company's reaction to these demands is usually an implementation of special tools that allow the company to accomplish these requirements. Although, implementation of these instruments along with planning and budgeting generally troubles many companies, some are already looking for new ways to further develop planning; better said budgeting. Today companies are believed to receive a competitive advantage from compiling consolidated budgets for a business unit that is to say from the possibility to budget a business unit as a whole. The main purpose of this research paper is to develop a methodology for budgeting a business unit and its technology support. This methodology due to its newness of this issue has not yet been defined. Reaching the set goal depends on completion of predefined sub goals. The main content of sub goals, as defined in literature and based on my own experience with planning and budget analysis, is to describe this issue and thus enable the reader to understand and be able to implement this methodology on the job. The text of this research paper is divided into five chapters. In the first chapter the reader is introduced to the issue of planning, and learns about the goals, results and conceptual solutions of this paper. The second chapter is dedicated to the issue of planning and budgeting -- it explains its importance, analyzes its functions and aspects that are influenced by it. The third chapter ties back to the general definitions of budgeting from the second chapter and provides further details. This chapter identifies and describes techniques of compiling budgets, the techniques' strengths and weaknesses. The chapter describes the most common shortfalls of budgeting and its solutions; also, outlines the best budgeting practices. The fourth chapter stems from chapter two and three -- following the issue in which the reader is introduced to the characteristics of budgeting for a business unit, and moreover defines the methodology presumption and the methodology itself. The end of the chapter evaluates the results of the execution of the presumed methodology and its usability on the job. The fifth chapter summarizes the conclusions and the level of success on execution of this paper. Keywords: Planning, Budgeting, Budgeting Techniques, Consolidation, Business Unit, Corporate Performance Management (CPM), Best Practices.

This diploma thesis is focused on designing a prototype Business Intelligence solution for a company operating in financial markets. The company does not possess a full-scaled system for measuring enterprise performance and performs this task by the means of manual data collection. The current system is not sufficient for covering the growing number of the com-pany's dealings. The theoretical part of the thesis deals with introducing basic principles of Enterprise Per-formance Management, Balanced Scorecard and, subsequently, Business Intelligence. The practical part covers the defined strategic goals of the company using the Balanced Sco-recard method. The discovered strategic goals are transposed into a strategic map. Metrics for measuring these goals are assigned to them. Only some of the goals are chosen for the implementation of the Business Intelligence solution. Source data for assessing the reached values are defined for the given indicators. Data from the data source were transposed into the data hub. Subsequently, an OLAP cube connected to a reporting tool for displaying the calculated metrics is created.

The concept of the Balanced Scorecard taking a part in the strategic management of a company, is a main focus of this thesis. There are the theoretical and methodological parts of the Balanced Scorecard characterized individually, as well as the development and the history of this concept. This thesis is dealing with a draft of the practical implementation of the mentioned methods. The practical part of the thesis is following the theoretical introduction where the practical part is focused on a practical application of the Balanced Scorecard method for a specific company. The company is specified by the Corporate Performance and Business Model Canvas by using the PESTEL Analysis, Porter's Five Forces Model and Financial SWOT Analysis. The company strategy is specified based on the previous conclusions. The set strategy is an underlies for a follow-up Balanced Scorecard, where causal links between the intended targets and the strategy are displayed in the Strategic Map. The implementation of the strategy to the everyday use of the company is a part of the thesis, as well.

This thesis is devoted to market with Corporate performance management (CPM) tools. Due to the fact that the area of CPM tools is extensive, the thesis is focused mainly on financial consolidation. One of the goals of this thesis is to describe process of financial consolidation. There are used various consolidation tools today. Therefore, another goal of this thesis is to describe categories of tools and their basic characteristics.. The goals mentioned above are achieved by examining the available recourses and their subsequent connection to the desired whole which describes the consolidation process and categories of tools. The first part addresses the financial consolidation process, followed by commented research of sources, after which there is the part devoted to possible requirements for consolidation tools. The source of requirements is quoted literature and the own experience from the real project. The second part of this thesis is devoted to practical example in which the criteria for evaluation of consolidation tools are defined. There are evaluated two tools -- tool based on MS Excel and CPM tool Oracle Hyperion. The defined criteria are used to describe the difference between tools and to make overall evaluation. The output of this thesis is set of criteria under which are possible to evaluate tools. Another output of the thesis is performed analysis on selected tools. The main contribution of this thesis is created criteria and the process of creation of weights, followed by demonstration of the use of practical example. The criteria are based on the consolidation process and requirements described in theoretical part of the thesis.

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