Esta dissertação contempla uma seqüência de dois artigos que discorrem sobre visão financeira para gestão de indicadores de desempenho, sendo estes intitulados: “Proposta de sistema de indicadores de desempenho integrado do planejamento estratégico ao planejamento orçamentário – uma abordagem com foco no resultado operacional financeiro” e “Implantação de sistema de indicadores de desempenho integrado do planejamento estratégico ao planejamento orçamentário – uma abordagem com foco no resultado operacional financeiro”. O objetivo principal é desenvolver e aplicar um modelo de gestão para orientar a estruturação do plano orçamentário e de indicadores de desempenho com foco no resultado operacional para melhorar o processo decisório nas organizações. O primeiro artigo apresenta uma revisão teórica para verificar os principais conceitos sobre indicadores financeiros e não-financeiros, planejamento estratégico e planejamento orçamentário para sustentar o desenvolvimento de uma sistemática para orientar a estruturação do plano orçamentário e de indicadores de desempenho. O segundo artigo apresenta um estudo de caso de implementação, em uma indústria de autopeças, da sistemática desenvolvida no primeiro artigo. Neste segundo artigo é possível identificar os impactos financeiros de indicadores não-financeiros e a correlação entre estes indicadores e o resultado operacional. Como resultado, a sistemática foi validada parcialmente e se mostrou adequada para o gerenciamento do plano estratégico, estruturação do plano orçamentário e definição de indicadores com impacto no resultado operacional para uma organização industrial, permitindo guiar a empresa para alcançar o EBIT planejado. / This dissertation includes a sequence of two articles which concerns about a financial view to management of key performance indicators, such articles are entitled: “Proposal for a performance indicators system integrated from strategic planning to the budgetary planning - an approach focusing on the operational financial results” and “Implementation of a performance indicators system integrated from strategic planning to the budgetary planning - an approach focusing on the operational financial results” . The main purpose is develop and apply a management system to direct the structuring of the budgetary planning and the performance metrics focusing the operational result in order to improve the decision-making process in the organizations. The first article introduces a theoretical review to verify the main concepts about financial indicators and no- financial indicators, strategic planning and budgetary planning to support the development of a systematic to direct the structuring of the budgetary planning and performance metrics. The second article presents a case study of implementation of the systematic developed on the first article, in an automotive industry. Then, it is possible to identify the financial impacts of no-financial indicators and the correlation between these indicators and the operational result. As a result, the systematic was partially validated and has been shown appropriate to the management of the strategic planning, the structuring of the budgetary planning and the defining indicators with impact on the operational result to an industrial structure, making possible to direct the company to achieve the planned EBIT.

Esta dissertação contempla uma seqüência de dois artigos que discorrem sobre visão financeira para gestão de indicadores de desempenho, sendo estes intitulados: “Proposta de sistema de indicadores de desempenho integrado do planejamento estratégico ao planejamento orçamentário – uma abordagem com foco no resultado operacional financeiro” e “Implantação de sistema de indicadores de desempenho integrado do planejamento estratégico ao planejamento orçamentário – uma abordagem com foco no resultado operacional financeiro”. O objetivo principal é desenvolver e aplicar um modelo de gestão para orientar a estruturação do plano orçamentário e de indicadores de desempenho com foco no resultado operacional para melhorar o processo decisório nas organizações. O primeiro artigo apresenta uma revisão teórica para verificar os principais conceitos sobre indicadores financeiros e não-financeiros, planejamento estratégico e planejamento orçamentário para sustentar o desenvolvimento de uma sistemática para orientar a estruturação do plano orçamentário e de indicadores de desempenho. O segundo artigo apresenta um estudo de caso de implementação, em uma indústria de autopeças, da sistemática desenvolvida no primeiro artigo. Neste segundo artigo é possível identificar os impactos financeiros de indicadores não-financeiros e a correlação entre estes indicadores e o resultado operacional. Como resultado, a sistemática foi validada parcialmente e se mostrou adequada para o gerenciamento do plano estratégico, estruturação do plano orçamentário e definição de indicadores com impacto no resultado operacional para uma organização industrial, permitindo guiar a empresa para alcançar o EBIT planejado. / This dissertation includes a sequence of two articles which concerns about a financial view to management of key performance indicators, such articles are entitled: “Proposal for a performance indicators system integrated from strategic planning to the budgetary planning - an approach focusing on the operational financial results” and “Implementation of a performance indicators system integrated from strategic planning to the budgetary planning - an approach focusing on the operational financial results” . The main purpose is develop and apply a management system to direct the structuring of the budgetary planning and the performance metrics focusing the operational result in order to improve the decision-making process in the organizations. The first article introduces a theoretical review to verify the main concepts about financial indicators and no- financial indicators, strategic planning and budgetary planning to support the development of a systematic to direct the structuring of the budgetary planning and performance metrics. The second article presents a case study of implementation of the systematic developed on the first article, in an automotive industry. Then, it is possible to identify the financial impacts of no-financial indicators and the correlation between these indicators and the operational result. As a result, the systematic was partially validated and has been shown appropriate to the management of the strategic planning, the structuring of the budgetary planning and the defining indicators with impact on the operational result to an industrial structure, making possible to direct the company to achieve the planned EBIT.

Esta dissertação contempla uma seqüência de dois artigos que discorrem sobre visão financeira para gestão de indicadores de desempenho, sendo estes intitulados: “Proposta de sistema de indicadores de desempenho integrado do planejamento estratégico ao planejamento orçamentário – uma abordagem com foco no resultado operacional financeiro” e “Implantação de sistema de indicadores de desempenho integrado do planejamento estratégico ao planejamento orçamentário – uma abordagem com foco no resultado operacional financeiro”. O objetivo principal é desenvolver e aplicar um modelo de gestão para orientar a estruturação do plano orçamentário e de indicadores de desempenho com foco no resultado operacional para melhorar o processo decisório nas organizações. O primeiro artigo apresenta uma revisão teórica para verificar os principais conceitos sobre indicadores financeiros e não-financeiros, planejamento estratégico e planejamento orçamentário para sustentar o desenvolvimento de uma sistemática para orientar a estruturação do plano orçamentário e de indicadores de desempenho. O segundo artigo apresenta um estudo de caso de implementação, em uma indústria de autopeças, da sistemática desenvolvida no primeiro artigo. Neste segundo artigo é possível identificar os impactos financeiros de indicadores não-financeiros e a correlação entre estes indicadores e o resultado operacional. Como resultado, a sistemática foi validada parcialmente e se mostrou adequada para o gerenciamento do plano estratégico, estruturação do plano orçamentário e definição de indicadores com impacto no resultado operacional para uma organização industrial, permitindo guiar a empresa para alcançar o EBIT planejado. / This dissertation includes a sequence of two articles which concerns about a financial view to management of key performance indicators, such articles are entitled: “Proposal for a performance indicators system integrated from strategic planning to the budgetary planning - an approach focusing on the operational financial results” and “Implementation of a performance indicators system integrated from strategic planning to the budgetary planning - an approach focusing on the operational financial results” . The main purpose is develop and apply a management system to direct the structuring of the budgetary planning and the performance metrics focusing the operational result in order to improve the decision-making process in the organizations. The first article introduces a theoretical review to verify the main concepts about financial indicators and no- financial indicators, strategic planning and budgetary planning to support the development of a systematic to direct the structuring of the budgetary planning and performance metrics. The second article presents a case study of implementation of the systematic developed on the first article, in an automotive industry. Then, it is possible to identify the financial impacts of no-financial indicators and the correlation between these indicators and the operational result. As a result, the systematic was partially validated and has been shown appropriate to the management of the strategic planning, the structuring of the budgetary planning and the defining indicators with impact on the operational result to an industrial structure, making possible to direct the company to achieve the planned EBIT.

This Master's Thesis focuses on outsourcing of logistics services. In the theoretical part of the thesis there is a general description of outsourcing of logistics services, advantages and disadvantages of logistics outsourcing, history and current state of the logistic market and attitude of providers of logistics services towards sustainable development. Next part of the thesis describes phases of outsourcing process, types of contracts and tools that help control outsourcing relationship. In the practical part of the thesis in-depth interviews are used to analyze needs of 3PL client. Based on the information gathered from the in-depth interviews recommendations are created. These recommendations are supposed to raise client's satisfaction and evolve and improve cooperation. The aim of this Master's Thesis is to determine gaps between client's request and real state of provided services.

This diploma thesis focuses on the area of outsourcing and shared services centers. It includes general characteristics of outsourcing. It deals in addition with definition and description of koncept shared services, its history, advantages, disadvantages, comparison with similar organization models and strategic aspects of this concept. Part of thesis focuses on audit in area of shared services center. This thesis deals with issues of performance management of accounting shared services centers in areas of accounts payable and accounts receivable in the USA, Czech Republic and Slovakia. The practical part of this thesis is established on mentioned theoretical themes. There is described and evaluated situation in specific accounting shared services center in the Czech Republic from view of performance and maturity of shared services center.

This report presents a development of an analytic tool for advisors, developed with a usercentred design process. The tool is developed to help advisers enhance profitability in a company in a simple and flexible way, and to convey the knowledge to their customers. The report focuses on usability and visual representations to present data from an analysis of the operating branches as well as key performance indicators. The work has a usercentered design process divided into four steps and performed by a pre-study and two iterations. The prestudy was the basis of the project, which included a literature study, interviews compiled to two persons and an effect map. The first iteration began with exploring different visual representations for an analysis of the operating branches and key performance indicators. The visual representations were user-tested through a questionnaire. The second iteration developed the tool by designing and implementing a prototype in the program React in order to be user-tested. The test focused on the visual representations and was performed through task-based questions, Likert-questions about the visual representation and the standardized questionnaire System Usability Scale. The report concluded that users thought that bar graphs, tables and texts are the easiest tools to use. The visual representations can therefore be used to visualize economic values. However, a bullet graph was more likely to be chosen in order to visualize key performance indicators. Bullet graphs contain a lot of information, which makes the diagram complex for the user to understand. A simple and fast tool should therefore be limited and use the details-on-demand of the information visualization mantra to enable the user to obtain more information when needed. The tool is not fully developed and more iterations are needed to complete a final product. / Denna rapport presenterar utvecklingen av ett analysverktyg för ekonomiska rådgivare med inriktning på lantbruk, utvecklat genom en användarcentrerad designprocess. Verktyget är utvecklat för att hjälpa rådgivare att förbättra lönsamhet i ett företag på ett en-kelt och smidigt sätt, samt förmedla kunskapen till sina kunder. Examensarbetet fokuserar på användbarhet och visuella representationer för att presentera data från en driftsgrensanalys samt nyckeltal. Arbetet använder en användarcentrerad designprocess uppdelat i en förstudie och två iterationer. Förstudien låg till grund för projektet och innehöll en litteraturstudie, intervjuer sammanställt till två personer och en effektkarta. Första iterationen utforskade olika visuella representationer för en driftsgrensanalys och nyckeltal. De visuella representationerna användartestades genom en enkätundersökning. Den andra iterationen utvecklade verktyget genom att designa och implementera en prototyp med React för att användartestas. Användartestet fokuserade på de visuella representationerna av resultatet och utfördes genom uppgiftsbaserade frågor, Likert-frågor om den visuella representationen och en standardiserade enkäten för att undersöka användbarheten (System Usability Scale). Resultatet visade att användare tycker att stapeldiagram, tabeller och texter är de enklaste verktygen att använda. De visuella representationerna går därför att använda för att visualisera ekonomiska värden. Visualiseringen för nyckeltal gjordes med ett nysansdiagram vilket fungerade bra med förklaring. Visualiseingen innehöll mycket information vilket gjorde den komplext vid första anblick för användaren att förstå. Ett enkelt och snabbt verktyg bör därför begränsas och använda sig av informationsvisualiseringsmantrats detaljer vid efterfrågan (details-on-demand) för att ge användaren möjlighet att få mer information vid behov. Verktyget är inte färdigutvecklat och fler iterationer behövs för att färdigställa en slutlig produkt. / <p>Examensarbetet är utfört vid Institutionen för teknik och naturvetenskap (ITN) vid Tekniska fakulteten, Linköpings universitet</p>

As the construction and real estate industry is project-oriented, it is a complicated work environment. With its constant changes, it always remains uncertain in its investments such as project management. After the industry has been far behind with its use of KPI, performance measurements have become more central in the industry, but at the same time companies have difficulty finding KPI to apply in their projects. The purpose of the study was to examine how and why specific KPIs are used to measure results for each project in the construction and real estate industry. The study wants to contribute with a literary understanding within the industry. The study has used a qualitative research method by interviewing CFO and project managers at construction and real estate companies and then being able to fulfill the purpose of the study. The result mentions that having focus and all in order during the process is important to achieve a successful project. Having too large cost deviations or not being completed on time is seen as a less successful project. To minimize their cost and time deviations, most companies follow up with, among other things, successive profit recognition but also construction meetings on the construction sites to review the schedule. There is a clear connection through the data collection that the two most important KPI that is discussed several times are cost and time. The KPIs that are mentioned in the report are used more for measuring the project’s outcome than for developing future projects.

This diploma thesis proposes usage of Business Intelligence tools in the chosen company. It considers the costs for installing, assesses the economic benefits and based on the analysis, it proposes appropriate solutions to the currently unsatisfactory situation in the company.

Nieuwenhuis (2007) defines Education Development Centres (EDCs) as teacher support centres consisting of activities and services that support the school curriculum and contribute to the teacher content knowledge and skills development. In addition, Johnson and Maclean (2008) suggested that an ideal EDC programme should be built on the foundation of an information infrastructure that includes materials, equipment and facilities, and direct services to teachers. However, EDC activities and services are shaped and influenced by multiple factors contributing to the teacher classroom practices. Attention to the EDC programme is further given to areas like: the organisational support to effect changes in teacher practices; the type of activities and services; learning through technology; and teacher perception towards the EDC activities and service. Looking more closely at the way EDCs function and noting the benefits of keeping EDCs as teacher support centres, this study explored the EDC activities and services guided by the following sub-questions:  What professional development activities and services do EDCs provide;  What is the rationale behind the development of EDC activities and services;  What is the quality of EDC activities and services in relation to the professional development of teachers;  What are the teachers’ perceptions of EDC activities and services? The main objective of the study was to establish the extent to which activities and services in Mpumalanga EDCs relate to teacher classroom practices. A sample of 16 teachers responded to the questionnaire designed specifically for teachers while two subject advisors who facilitated activities at the EDCs and two EDC managers were interviewed. Currently the approach to professional development programmes tends to be fragmented. Hence, this study sought to improve the quality of EDC activities and services by alerting programme designers and advising against such a practice. Furthermore, the intention was to provide feedback to programme designers and encourage the promotion of collegial planning in structuring such offerings. The qualitative study approach followed, used the interview schedule as a primary source to collect data to gather as much evidence as possible and was backed by the teacher questionnaire, field notes and personal journal. The basic logic model guided the planning for the evaluation process in identifying elements to be evaluated and indicated relationship between the components: the input (resources that go into the EDC programme); output (activities the EDC programme undertakes to offer); and the outcome (teacher behavioural changes and benefits that resulted because of the activities conducted). This study focused mainly on the implementation processes to yield intended results. The study identified various factors as significant to deliver quality activities and services to enhance teacher knowledge and develop skills: creation of realistic centre vision, develop quality activities to integrate content knowledge and pedagogical skills, promote teacher collaboration and active participation; and designing coherent activities aligned to the schools improvement strategies to meet teachers’ need. Workshops were facilitated in a reform approach allowing active participation of teachers, for example, simulations in computer lessons and science experiments. However, the inadequate resources and EDC financial constraints limited the quality of activities and services. Nonetheless, EDC activities and service possessed the quality to enhance teacher knowledge and skills, if they are designed to incorporate the research based key features (Haslam, 2008). Furthermore, the study noted that EDCs play a critical role in shaping the activities and services by designing reform activities, creating pedagogical space for teachers to come together and providing teaching and learning material including technological tools, like Internet, to advance with curriculum changes and spare teachers’ time and cost for travelling to meeting venues. / Dissertation (MEd)--University of Pretoria, 2014. / tm2015 / Science, Mathematics and Technology Education / MEd / Unrestricted

[ES] El "Balanced Scorecard" (BSC) como "Performance Management System" (PMS) se ha difundido por todo el mundo desde que Kaplan y Norton (1992) establecieron sus fundamentos teóricos. Kaplan (2009) afirmó que el uso del BSC y, especialmente, la conversión de estrategias en acciones era más un arte que una ciencia. La falta de evidencia de la existencia de relaciones de causa-efecto entre Key Performance Indicatiors (KPIs) de diferentes perspectivas y de métodos sólidos y científicos para su uso, eran algunas de las causas de sus problemas. Kaplan emplazó a la comunidad científica a confirmar los fundamentos del BSC y a desarrollar métodos científicos. Varios trabajos han intentado mejorar el uso del BSC. Algunos utilizan herramientas heurísticas, que tratan con variables cualitativas. Otros, métodos estadísticos y datos reales de KPI, pero aplicados a un período específico, que es una visión estática y que requiere muestras a largo plazo y recursos muy especializados cada vez que los ejecutivos necesitan evaluar el impacto de las estrategias. Esta tesis también aborda el retraso entre variables de "entrada" y de "salida", además de la falta de trabajos centrados en el entorno de fabricación, que constituye su objetivo principal. El primer objetivo de este trabajo es desarrollar una metodología para evaluar y seleccionar los principales KPI de salida, que explican el desempeño de toda la compañía. Usa las relaciones entre variables de diferentes dimensiones descritas por Kaplan. Este método también considera el retraso entre las variables. El resultado es un conjunto de KPI principales de salida, que resume todo el BSC, lo que reduce drásticamente su complejidad. El segundo objetivo es desarrollar una metodología gráfica que utilice ese conjunto de KPI principales de salida para evaluar la efectividad de las estrategias. Actualmente, los gráficos son comunes entre los profesionales, pero solo Breyfogle (2003) ha intentado distinguir entre un cambio real significativo y un cambio debido a la incertidumbre de usar muestras. Este trabajo desarrolla aún más el método de Breyfogle para abordar sus limitaciones. El tercer objetivo es desarrollar un método que, una vez demostrada gráficamente la efectividad de las estrategias, cuantifique su impacto en el conjunto de KPI principales de salida. 10 El cuarto y último método desarrollado se centra en el diagnóstico del sistema de gestión de la calidad para revelar cómo funciona en términos de las relaciones entre los KPI internos (dentro de la empresa) y externos (relacionados con el cliente) para mejorar la satisfacción del cliente. La aplicación de los cuatro métodos en la secuencia correcta constituye una metodología completa que se puede aplicar en cualquier empresa de fabricación para mejorar el uso del cuadro de mando integral como herramienta científica. Sin embargo, los profesionales pueden optar por aplicar solo uno de los cuatro métodos o una combinación de ellos, ya que la aplicación de cada uno de ellos es independiente y tiene sus propios objetivos y resultados. / [CAT] El "Balanced Scorecard" (BSC) com "Performance Management System" (PMS) s'ha difós per tot el món des que Kaplan i Norton (1992) van establir els seus fonaments teòrics. Kaplan (2009) va afirmar que l'ús del BSC i, especialment, la conversió d'estratègies en accions era més un art que una ciència. La manca d'evidència de l'existència de relacions de causa-efecte entre Key Performance Indicatiors (KPIs) de diferents perspectives i de mètodes sòlids i científics pel seu ús, eren algunes de les causes dels seus problemes. Kaplan va emplaçar a la comunitat científica a confirmar els fonaments del BSC i a desenvolupar mètodes científics. Diversos treballs han intentat millorar l'ús del BSC. Alguns utilitzen eines heurístiques, que tracten amb variables qualitatives. D'altres, mètodes estadístics i dades reals de KPI, però aplicats a un període específic, que és una visió estàtica i que requereix mostres a llarg termini i recursos molt especialitzats cada vegada que els executius necessiten avaluar l'impacte de les estratègies. Aquesta tesi també aborda el retard entre variables d ' "entrada" i de "eixida", a més de la manca de treballs centrats en l'entorn de fabricació, que és el seu objectiu principal. El primer objectiu d'aquest treball és desenvolupar una metodologia per avaluar i seleccionar els principals KPI d'eixida, que expliquen l'acompliment de tota la companyia. Es fa servir les relacions entre variables de diferents dimensions descrites per Kaplan. Aquest mètode també considera el retard entre les variables. El resultat és un conjunt de KPI principals d'eixida, que resumeix tot el BSC, i que redueix dràsticament la seua complexitat. El segon objectiu és desenvolupar una metodologia gràfica que utilitze aquest conjunt de KPI principals d'eixida per avaluar l'efectivitat de les estratègies. Actualment, els gràfics són comuns entre els professionals, però només Breyfogle (2003) ha intentat distingir entre un canvi real significatiu i un a causa de la incertesa d'utilitzar mostres. Aquest treball desenvolupa encara més el mètode de Breyfogle per abordar les seues limitacions. El tercer objectiu és desenvolupar un mètode que, una vegada demostrada gràficament l'efectivitat de les estratègies, quantifique el seu impacte en el conjunt de KPI principals d'exida. El quart i l'últim mètode es centra en el diagnòstic del sistema de gestió de la qualitat per a revelar com funcionen les relacions entre els KPI interns (dins de l'empresa) i externs (relacionats amb el client) per millorar la satisfacció del client. L'aplicació dels quatre mètodes en la seqüència correcta constitueix una metodologia completa que es pot aplicar en qualsevol empresa de fabricació per millorar l'ús del quadre de comandament integral com a eina científica. No obstant això, els professionals poden optar per aplicar només un dels quatre mètodes o una combinació d'ells, ja que l'aplicació de cada un d'ells és independent i té els seus propis objectius i resultats. / [EN] The Balanced Scorecard (BSC) as a Performance Management Method (PMS) has been spread worldwide since Kaplan and Norton (1992) established its theoretical foundations. Kaplan (2009) claimed that the use of the BSC and especially turning strategies into actions was more an art than a science. The lack of evidence of the existence of such cause and effect relationships between Key Performance Indicators (KPIs) from different perspectives and the lack of robust methods to use it as a scientific tool were some of the causes of its problems. Kaplan placed the scientific community to confirm the foundations of the BSC theory and to develop methods for its use as a scientific tool. Several works have attempted to enhance the use of the balanced scorecard. Some methods use heuristic tools, which deal with qualitative variables. Some others use statistical methods and actual KPIs data, but applied to a specific period, which is a static vision and needing long-term samples and expertise resources to apply advanced analytic methods each time executives need to assess the impact of strategies. This thesis also tackles the lag between "input" and "output" variables. Moreover, there is a lack of works focused on the manufacturing environment, which is its main objective. The first objective of this work is to develop a methodology to assess and select the main output KPIs, which explains the performance of the whole company. It is taking the advantage of the relationships between variables from different dimensions described by Kaplan. This method also considers the potential lag between variables. The result is a set of main output KPIs, which summarizes the whole BSC, thus dramatically reducing its complexity. The second objective is to develop a graphical methodology that uses that set of main output KPIs to assess the effectiveness of strategies. Currently, KPIs charts are common among practitioners, but only Breyfogle (2003) has attempted to distinguish between a significant actual change in the metrics and a change due to the uncertainty of using samples. This work further develops Breyfogle's method to tackle its limitations. The third objective is to develop a method that, once the effectiveness of those strategies and actions have been proved graphically, quantifies their impact on the set of main output KPIs. The ultimate goal was to develop a method that, using data analytics, will focus on the diagnosis of the quality management system to reveal how it works in terms of the relationships between internal (within the company) and external (costumer-related) KPIs to improve customer satisfaction. The application of the four methods in the right sequence makes up a comprehensive methodology that can be applied in any manufacturing company to enhance the use of the balanced scorecard as a scientific tool. However, professionals may choose to apply only one of the four methods or a combination of them, since the application of each of them is independent and has its own objectives and results. / Sánchez Márquez, R. (2019). Development of systemic methods to improve management techniques based on Balanced Scorecard in Manufacturing Environment [Tesis doctoral no publicada]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/134022 / TESIS