The balanced scorecard (BSC) is an accepted methodology for putting strategy into action. The BSC provides a comprehensive performance measurement for an organization with respect to both financial and non-financial perspectives, including the triple bottom line of planet, people, and profit. Through various implementations to companies, organizations, and sectors, balanced scorecards have been used widely both for strategic purposes, as well as for more tactical focus for auditing current performance. BSC implementation is particularly adequate when integrated with the operational processes of the organization. The integration between the strategic plan and the financial and operational plans proceed via the business process model that covers the operational processes associated with the objectives of the organization in the strategy map. In this way, BSC is a tool for real-time monitoring of performance as well as providing the crucial linkage to the organization’s strategy that enables the proper implementation of the organization’s strategy. Data envelopment analysis (DEA) has been widely applied for measuring the efficiency of a specific decision-making unit (DMU) against a projected point on an efficiency frontier. DEA is therefore particularly suitable for measuring the organizational efficiency based on the BSC indicators, which are defined as Key Performance Indicators (KPIs). In the commercial fisheries sector, sustainable strategy of fisheries organizations can be gained by running the current operations more effectively, and by integrating processes enabling adaptation to change. The efficiency frontier of the DEA model can be used to calculate the efficiency of fisheries operations. The proposed research is undertaken as part of the Canadian Fisheries Research Network (CFRN) to investigate the application of BSC and DEA for defining commercial fisheries performance evaluation variables with respect to the objectives of environmental sustainability, economic viability, and social and cultural stability in compliance with, and in the absence of, performance monitoring alleged in the Fisheries and Oceans, Canada Integrated Fisheries Management Plans (IFMP). The combination of BSC-DEA methodologies is developed in this research as a required performance monitoring system suitable for IFMPs for analyzing the relative efficiency of commercial fisheries case studies across Canada towards incorporating best sustainable practices in the industry.

This diploma thesis deals with the problem of automatic alerting on Microsoft SQL Server 2008 platform. Thesis was elaborated with Clever Decision s.r.o. company which significantly contributed to thesis assignment. Main goal of this thesis is to provide a solution concept for absence of alerting for multidimensional data in Microsoft's product. Alerting is aimed at critical business data -- Key performance indicators - KPIs. KPIs are used to deliver enhanced business performance through Corporate Performance Management concept. These indicators need to be watched frequently. Considering that alerting solution is convenient for watching the data. Solution concept is based on market research of Business Intelligence (BI) platforms which dominates the market. Platforms are examined for their alerting capabilities. Next goal is to provide overall insight to KPI management -- creating, managing, analyzing and monitoring of KPIs. Thesis is divided into three sections. First part creates theoretical background for solution creation and describes the field of KPI management. Second part consists of market research using selected criteria. Third part is aimed at providing the solution concept through web application fixing the absence of alerting on Microsoft SQL Server 2008 platform. This thesis is primarily intended for Clever Decision company but also for various BI experts dealing with alerting problems on BI platforms. Thesis serves also as a theoretical summary of KPI management which is commonly evaded by available technical literature.

The diploma thesis is concerned with the optimization in selected areas of management information system on the example of a specific company. The aim is to optimize the selected areas of the system, which were selected in collaboration with the company. The result of this work is to design the system of outputs, metrics and key performance indicators. These, through the management information system, inform the user about the performance of the company and enable him to monitor, analyze and manage areas of interest. The main area of interest is assortment of goods reporting from the perspective of company and their branches. Thesis during the optimization of management information system outputs solves seasonality adjustment, improves costing system and behavior of assortment of goods.

<p>In the field of the construction industry, the research work has been widely focused on identifying key performance indicators and critical success factors without assessing the impact of conflict environment factors. This study focusses on the impact of post-conflict environment factors on local construction organization performance. This research presents a performance prediction model comprising the effect of post-conflict environment factors on construction organization performance. The proposed framework of this study has four stages: identify key performance indicators (KPIs), identify post-conflict environment impacting factors, determine critical success factors (CSFs), and formulate success strategy to improve performance. Analytical hierarchy process (AHP) and multiple linear regression (MLR) techniques are applied to analyze the data.</p> <p>The study finding indicates that there is a significant relationship between the post-conflict condition impacting factors and local construction organization performance, which is insufficiently studied in previous research work. Thus, the developed framework will benefit academic scholars and industry practitioners to analyze and evaluate challenges and opportunities caused by different external environment conditions in the post-conflict construction industry. </p>

Det här examensarbetet har utförts på Scania CV AB:s motorbearbetningsavdelning i Södertälje. I dagsläget pågår en omställning av tillverkningsprocessen på avdelningen där två nya tillverkningslinor, en för cylinderblock och en för cylinderhuvud, är under uppbyggnad. Linorna kommer styras med hjälp av ett Manufacturing Execution System. Ett Manufacturing Execution System har i uppgift att samla in data och information från tillverkningsprocessen, som sedan kan presenteras i ett gränssnitt. Vilken information som kommer finnas tillgänglig att presentera i systemet styrs utifrån en intern kravspecifikation som ska spegla International Society of Automation:s standard, även känd som ISA-95. Den kravspecifikation som finns för systemet är framtagen av IT-avdelningen i samråd med avdelningschefer. För närvarande är det osäkert om kravspecifikationen som finns på systemet stämmer överens med vad medarbetarna behöver för att kunna arbeta på ett effektivt sätt. Det här arbetet kartlägger behovet hos medarbetarna och jämför det med den befintliga kravspecifikationen. Genom intervjuer och enkäter har den befintliga kravspecifikationen för systemet jämförts med vad medarbetarna anser vara önskvärda funktioner i systemet. Resultatet av den första omgången intervjuer och enkätutskick var att kravspecifikationen och behovet hos medarbetarna stämmer väl överens. Det mynnade ut i att ytterligare en enkät skickades ut där medarbetarna istället skulle rangordna den information som kommer finnas tillgänglig i systemet utefter en prioriteringsskala i tre nivåer. Resultatet från den enkäten gav en bild av vilken information medarbetarna tycker är viktigast för att kunna arbeta på ett effektivt sätt. / This bachelor thesis has been done at Scania CV AB’s department for engine manufacturing in Södertälje. The manufacturing process at the department is currently under development, where two new lines are being added, one for cylinder head and one for cylinder blocks. These two new manufacturing lines are going to be controlled with the help of a Manufacturing Execution System. The Manufacturing Execution Systems task is to collect data and information from the manufacturing process, which later can be presented in an interface. There is a specification at Scania that presents what information will be available in the system. That specification is in line with what the International Society of Automation has specified in ISA-95. The specification for the system was set by the IT-department in consultation with department managers. There is currently an uncertainty if the specification meets the requirement that the workers has, to be able to work efficiently with the system. This thesis will identify the requirement that the workers has on the system, and compare it with the current specification. What the workers deems is necessary information has been identified and mapped through interviews and a survey. The result of these interviews and the survey made it clear that the specification was well in line with the requirement from the workers. This information led to the decision to send out another survey that asked the workers to prioritize how important the information in the system is, in three different priority levels. This resulted in an overview of what the workers consider is the most important information in the system.

Higher Education Institutions (HEIs) should be lighthouses for society. Therefore, they must have an exemplary behavior in all sustainability areas: economy, social and environment. The environmental awareness of the educational community - student, professors, researchers, staff and managers - has increased considerably in the first decades of this century. The Environmental Management Systems (EMS), either ISO certified or EMAS verified, have gained popularity in HEIs seeking for a better disclosure of their environmental behavior and the improvement of their environmental performance. Due to the structure of HEIs, the EMS has difficulties when being incorporated into the overall management system. To respond in real time to the changes that occur as a result of the environmental performance of the HEI, a better integration of the environmental assessment in the overall management system is needed. In this research, several methodologies and tools have been tested trying to improve the interaction between the environmental behavior and the general management system of the HEI. Reporting tools like the Global Reporting Initiative (GRI) and the Sustainability Tracking, Assessment & Rating System¿ (STARS®) have proven to be useful to report sustainable behavior to specialize stakeholder. However, their intricacy make them difficult to used directly in the everyday management or as a disclosure tool. The aggregated indicators like the ecological footprint have proven to be useful to communicate the environmental performance on a comprehensive way although with restrictions in the assessment. The Life Cycle Assessment (LCA) and its recently launched adaptation of the LCA for Organizations (O-LCA) also allows to describe and evaluate the environmental impact of these institutions. However, the complexity of performing this type of assessment and the high requirements of quality data not always available have become a handicap. This research analyzes the complexity of HEIs and the particularities of these tools and methodologies to propose a set of Key Performance Indicators (KPIs) for the environmental assessment of these organizations. The Universitat Politècnica de València (UPV), specially one of its environmental units (EPSA), is used as a case study. As a result, a methodology to define the most suitable environmental KPIs for a HEI is presented. The methodology considers a life cycle approach with an operational control as a consolidation method. The environmental management system is used as the main data provider. The information managed by the accounting system has been explored and a classification method has been proposed to use the accounting system as a complementary source of quality data. The methodology has been applied to the case study defining 7 environmental KPIs that assess the most significant environmental impacts of EPSA UPV and can be easily integrated in the current general management system of a HEI. / Las instituciones de educación superior (IES) deben ser faros para la sociedad. Deben tener un comportamiento ejemplar en todas las áreas de sostenibilidad: economía, sociedad y medio ambiente. La conciencia ambiental de la comunidad educativa - estudiantes, profesores, investigadores, personal y gestores - ha aumentado considerablemente en las primeras décadas de este siglo. Los sistemas de gestión ambiental (SGA), ya sea certificados por ISO o por EMAS, han ganado popularidad en las IES buscando la divulgación de su comportamiento y la mejora de su rendimiento medioambiental. Debido a la estructura de las IES, el SGA tiene dificultades para incorporarse en su sistema de gestión general. Para responder en tiempo real a los cambios que se produzcan como resultado del desempeño ambiental de la IES, se necesita una mejor integración de la evaluación ambiental en el sistema de gestión general. En esta investigación se han evaluado varías metodologías y herramientas buscando la mejora de la interacción entre el desempeño ambiental, la sociedad y el sistema de gestión de la IES. Las herramientas de información como la Iniciativa de Informes Globales (GRI, Global Reporting Initiatives) y el Sistema de Seguimiento, Evaluación y Calificación de Sostenibilidad (STARS®) han demostrado ser útiles para reportar un comportamiento sostenible a los actores e interesados especializados. Sin embargo, su complejidad hace que sea difícil de utilizar directamente en la gestión cotidiana y como herramienta de divulgación. Los indicadores agregados, como la huella ecológica, han demostrado ser útiles para comunicar el desempeño ambiental, aunque presentan restricciones. El Análisis de Ciclo de Vida (ACV) y su adaptación recientemente lanzada del ACV para Organizaciones también permite describir y evaluar el impacto ambiental de estas instituciones salvando las restricciones. Sin embargo, la complejidad de realizar este tipo de estudios se ha convertido en una desventaja. Los Indicadores Clave de Desempeño (KPI, Key Performance Indicators) surgen como alternativa aunando precisión con flexibilidad para informar sobre la situación ambiental de la organización y servir como herramienta en la toma de decisiones. El objetivo de este trabajo es definir un conjunto de Indicadores Clave de Desempeño (KPI) que permitan optimizar el desempeño ambiental de las IES. Esta tesis analiza la complejidad de las IES y las particularidades de los indicadores, las herramientas y las metodologías aplicadas en IES. La Universitat Politècnica de València (UPV), en particular una de sus unidades medioambientales, la Escuela Politècnica Superior de Alcoy (EPSA), ha sido utiliza como caso de estudio. Como resultado, se propone una metodología para definir los KPI ambientales más adecuados para una IES. La metodología considera un enfoque de ciclo de vida con un control operativo como método de consolidación o agregación de la información. El SGA se utiliza como principal proveedor de datos. Se explora también la información gestionada por el sistema contable. Se propone una clasificación y un método para utilizar el sistema contable como fuente complementaria de datos de calidad para la evaluación del comportamiento ambiental. La metodología propuesta se ha aplicado al caso de estudio proporcionando siete KPI ambientales que evalúan los impactos ambientales más significativos de la EPSA UPV y que pueden integrarse fácilmente en el actual sistema de gestión general de una IES. / Les institucions d'educació superior (IES) han de ser fars per a la societat. Han de tindre un comportament exemplar en totes les àrees de sostenibilitat: economia, societat i medi ambient. La consciència ambiental de la comunitat educativa -estudiants, professors, investigadors, personal i gestors- han augmentat considerablement en les primeres dècades d'aquest segle. Els sistemes de gestió ambiental (SGA), ja siguen certificats per ISO o per EMAS, han guanyat popularitat en les IES buscant la divulgació del seu comportament i la millora del seu rendiment mediambiental. A causa de l'estructura de les IES, el SGA té dificultats per a incorporar-se al seu sistema de gestió general. Per tal de respondre en temps real als canvis que es produïsquen com a resultat de l'acompliment ambiental de l'IES, es necessita una millor integració de l'avaluació ambiental en el sistema de gestió general. En aquesta recerca s'han avaluat diverses metodologies i eines cercant la millora de la interacció entre l'acompliment ambiental, la societat i el sistema de gestió de l'IES. Les eines d'informació, com ara la Iniciativa d'Informes Globals (GRI, Global Reporting Initiatives) i el Sistema de Seguiment, Avaluació i Qualificació de la sostenibilitat (STARS®) han demostrat ser útils per a reportar un comportament sostenible als actors i interessats especialitzats. No obstant això, la seua complexitat fa que siga difícil d'utilitzar directament en la gestió quotidiana i com a eina de divulgació. Els indicadors agregats, com l'empremta ecològica, han demostrat ser útils per a comunicar l'acompliment ambiental, encara que presenten restriccions. L'Anàlisi de Cicle de Vida (ACV) i la seua adaptació llançada recentment de l'ACV per a Organitzacions també permet descriure i avaluar l'impacte ambiental d'aquestes institucions salvant les restriccions. No obstant això, la complexitat de realitzar aquesta mena d'estudis s'ha convertit en un desavantatge. Els indicadors clau d'acompliment (KPI, Key Performance Indicators) sorgeixen com a alternativa conjuminant precisió amb flexibilitat per a informar sobre la situació ambiental de l'organització i servir com a eina en la presa de decisions. L'objectiu d'aquest treball és definir un conjunt d'indicadors clau d'acompliment (KPI) que possibiliten optimitzar l'acompliment ambiental de les IES. Aquesta tesi analitza la complexitat de les IES i les particularitats dels indicadors, les eines i les metodologies aplicades en IES. La Universitat Politècnica de València (UPV), particularment una de les seues unitats mediambientals, l'Escola Politècnica Superior d'Alcoi (EPSA), ha estat utilitzada com a cas d'estudi. Com a resultat, es proposa una metodologia per a de definir els KPI ambientals més adequats per a una IES. La metodologia considera un enfocament de cicle de vida amb un control operatiu com a mètode de consolidació o agregació de la informació. El SGA s'utilitza com a principal proveïdor de dades. S'explora també la informació gestionada pel sistema comptable. Es proposa una classificació i un mètode per a utilitzar el sistema comptable com a font complementària de dades de qualitat per a l'avaluació del comportament ambiental. La metodologia proposada s'ha aplicat al cas d'estudi proporcionant set KPI ambientals que avaluen els impactes ambientals més significatius de l'EPSA UPV i que poden integrar-se fàcilment en l'actual sistema de gestió general d'una IES. / Lo Iacono Ferreira, VG. (2017). Proposal of a set of Key Performance Indicators for the environmental assessment of Higher Education Institutions [Tesis doctoral no publicada]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/88907 / TESIS

The master thesis deals with the status of management control system in shared services center of analyzed company in cooperation with controlling department of the local branch office in Slovakia. Theoretical part of the theses focuses on the theoretical basis for the analytical part, concerning the theory of controlling, centers of shared services in general and the transfer of controlling activities to them. The analytical part includes the analysis of current state of the controlling activities transfer and the cooperation between local controllers and controllers in shared services center. In the final part of the thesis are proposed recommendations and suggestions for possible improvements of management control system as a subsystem of management in the company.

Diploma thesis deals with the current suppliers rating methodology at the company IMI Precision Engineering, focusing on the rating of specific suppliers and their groups. The aim of this thesis is to improve the existing suppliers output evaluation process and to suggest potential improvements of supplier-customer relationships in general.

This document deals with process approach and it´s use in measuring companies performance. It presents an overview of individual approaches, from traditional containing only financial indicators to modern ones using non-financial indicators and incorporating into the measurement the areas related to customers employees and more. The work also mentions the Quality Management System contained in ISO 9001: 2015 and it´s approach to performance measurement. The chapter about metrics covers performance measures, in particular key performance indicators, their purpose, properties and distribution. Here are also presented the procedures for their determination and the pitfalls to be taken into consideration in their selection and use. Next chapters are devoted to the compilation of a metric system of specific companies.

This doctoral thesis focuses on the evaluation both economic and social performance factors in the management of business enterprises. The aim is to introduce a model that is based on the Balanced Scorecard principle. The main focus here is on the economic and social area directly stemming from the theoretical basis of the Corporate Social Responsibility. As a result of this thesis is to introduce not only the compilation of the model for performance evaluation of business enterprises but also the methodology of its implementation as well as creation of a strategic map. In order to do so, it is to define key performance indicators that are linked to the evaluation of the strategic aims in the individual perspectives. Thus, the identification of the economic and social factors is the key prerequisite which has an impact on performance in the area of Information and communication activities in the Czech Republic.