Denna uppsats har frågeställningen: Vilka problem kan uppstå vid en nedbrytning från strategin till operationella nyckeltal och vad kan göras för att undvika dem?Syftet med denna studie är att undersöka hur en nedbrytning av strategin till operationella nyckeltal går till. Framtagningen av nyckeltal ska leda till en identifiering av vilka problem som kan uppstå i denna nedbrytning samt förslag på hur de kan undvikas. Studien ska även ha till syfte att designa nyckeltal som underlättar för en uppföljning och för att besvara vad personalen ska göra för att förbättra talet, det vill säga en kommunikation nedifrån och upp och vice versa. För att genomföra denna studie har empirisk data hämtats från Carlsberg Sverige AB (CSAB) där den operationella leveransplaneringsavdelningen idag står utan nyckeltal.

Context of this research: The construction industry has a history of client dissatisfaction in the UK. In response, framework agreements have been developed to create relationships between suppliers and clients in order to improve project performance. This research aims to assess whether use of framework agreements can result in significant improvement for performance outcomes without a significant increase in costs when compared with traditional discrete methods, and if so, develop a procurement performance model for realisation and continuous improvement in performance. Research methodology: A literal review of UK Government reports with economic and performance management theories precede a case study set within Hampshire County Council, a major public sector authority, allowing analysis of data from 164 highway maintenance projects by independent samples t-tests. Projects are divided into discrete and framework groups using critical success factors to measure performance differences. In addition to project outcomes, a review of economic performance was undertaken to advance a current ‘gap in professional knowledge’ concerning cost effectiveness of framework agreements. A performance management model is proposed representing impact of operational measures and sociological behaviour factors on suppliers’ performance, tested by qualitative views of experienced practitioners collected through a questionnaire survey and in-depth interviews. Key findings: Independent-samples t-tests proved that there were significant improvements in performance with use of framework agreements, but that no significant additional costs were incurred. Factor analysis and central tendency statistics from questionnaires and node values from interview transcripts confirmed long-term relationships, financial and non–financial incentives and stronger communication were sociological behaviour factors driving performance for framework agreements. Conclusions from the evidence and findings: As framework agreements can achieve significant performance improvements without a significant increase in costs, this study supports use of framework agreements for Hampshire County Council and professional practice. Value of this research is recognised by both central government and case study organisation alike. In respect of the latter context, case study findings have been included within a regional framework for use by South East authorities until 2016. It is recommended further studies should be conducted on civil and building projects in wider public and private sectors so that construction clients can make informed decisions based upon generalised findings.

Abstract Background The growing phenomenon of esports during the last decade have sparked the rise of a billion dollar industry. Professional esport teams are now competing in arenas with an audience of millions watching at home. Virtual teams have been used actively since the 1990’s and are now the standard structure in esport organizations. Problem Most of the organizations in esports are based virtually which means that the team members act and communicate in a virtual environment. The explosive growth of esports have resulted in an industry with limited managerial experience. This have resulted in increasing difficulties managing and maintaining teams in esports organizations. Purpose The purpose of this study is to explore how an esport organization can manage processes to achieve effective performance. This study is conducted to expand the knowledge on the role of a manager in esports organizations. Method The empirical data in this study was gathered using a qualitative approach. Six semi-structured interviews were conducted with a managers and two players in two different esport organizations. The empirical data was complimented and compared with previous literature on virtual team performance. Results The empirical findings together with previous academic literature was analyzed to form several processes and implications that ultimately can lead an esport organization to better performance. The academic literature on virtual teams mostly match the empirical findings with a few important differences. The results offered an insight into the processes that an organization can utilize to achieve better performing teams.

面對競爭激烈的經營環境，如何以優質的企業決策及執行力獲取競爭優勢，成為經營管理層重要的管理議題。本研究以國內某公司為個案研究對象，透過(1)檢視個案公司的策略內容，了解企業本身之策略形態(條件、環境與目標)、功能政策、組織方式與結構以及各項行動方案與績效衡量等之關聯性，(2)策略點態勢分析及平衡計分卡，診斷企業管理缺口並發展未來的策略方向及行動方案。(3)透過策略地圖與平衡計分卡之概念，將願景、策略內容與目標及衡量指標之因果關係轉化成策略執行的架構，以達成策略執行及目標績效管理的整合效果，協助個案公司建立一套有效的策略管理制度。(4)以相關係數分析驗證績效指標與策略目標間之關聯性，以作為未來改善之基礎。 本研究之主要研究結論包括： ㄧ、經由分析個案公司的現行策略與經營形貌，體認在缺乏明確的公司願景及目標下，有限資源的分配順序無法產生共識，造成企業內部溝通成本過高及組織績效不彰的問題，個案公司有必要進一步釐清策略定位並規劃長期性的目標，將事業單位之目標與公司整體目標相聯結，以增進績效指標與策略目標之達成。 二、以策略形態之分析結果提供個案公司各單位主要主管對話之基礎，並經由內部整合會議之溝通討論，基於個案公司之核心能力及優勢，決議短期內將公司定位為產品追隨者，將企業目標聚焦於核心產業，長期則將以全方位方案解決提供者為企業目標，在事業與總體策略上，強調品牌業務經營之強化及快速擴大專案代工規模以獲得製造之規模經濟，並強化功能性產品與機械之開發能力，適度調整功能性架構，以強化橫向溝通及資源之整合綜效。在網絡定位策略上形成之共識包括增加價值鏈項目活動與深化專案代工業務之核心競爭力，增強在產業中的主導實力。 三、在建置組織績效管理架構上，則初步建構出組織績效各構面之衡量指標，並採用相關分析驗證現行績效指標與策略目標間之關聯程度，以作為個案公司日後進行策略管理之建議與未來持續改善之基礎。相關係數分析顯示，聯結程度不顯著之績效指標充分反映個案公司經由策略整合分析後，決議強調之策略發展方向。 / Obtaining a competitive advantage via a well thought out strategy and its execution for value creation is one of the most important tasks for executives in today's cutthroat market place. A listed Taiwanese enterprise was chosen as the subject company for this study. Focused efforts were directed to analyze the relationship between the subject company's strategy and its actions in pursue as well as to diagnose its overall management performance. The results of this study were summarized in hope to provide the firm an organized framework for refining and mapping its strategic plans and developing its performance measuring system. The approach of this study is guided in four sequential steps: 1. Examine the subject company's strategic insight to understand the firms strategic posture (capability, environment, goal), functional policy, organization structure, and relationship between its action plans and measuring system; 2. Diagnose, by applying the methodology of Strategic Posture Analysis, the subject company's performance management system and identify gaps between actions and its strategic direction for the corporate and its individual business units; 3. Develop the subject company’s strategy map and translate the mission and strategy of corporate and individual business units into a set of measuring build around the four perspectives within the framework of the Balanced Scorecard (BSC) as a template for investigating the subject company's performance in relationship to its objectives; and 4. Test empirically the correlation between the key performance drivers and its strategic objectives to provide a gap analysis as the basis for its improvement planning. The major findings and results from the study are summarized as follows: 1. The assessment on the subject company's current strategies and its actual operations in practice revealed that its vision and mission have not been clearly communicated and consensus was lacking on priority of resource deployment among its executives. As a result, the subject company suffers from high communication cost and lagged performance. It is imperative that the subject company clarify its corporate vision and mission statement and long term strategic objectives to realign individual business units' actions to corporate long term strategic postures. 2. Through multiple interviews with its officers and their participation in analysis of the subject company's overall strategic posture, consensus on strategies for both short term and long term were eventually achieved. Playing follower to the leading brands in the short term will continue while, in the long run, it will prepare itself to be a total solution provider in its selected markets. Dedicated efforts to strengthen its functional materials and equipment engineering platform as well as to expand its front end customer service capability were suggested. Due to the nature of its diverse business unit operations, the business unit executives agreed on a combined strategy portfolio–focusing branded business activities in value building; expanding OEM business for economies of scale while steering toward ODM; and adding E-Channel to broaden its communication and connection vehicles to the market and consumers. Organization may need to be restructured in such a way as to allow resource sharing and leveraging for better synergy. It was well recognized that increasing activities in the value chain together with enlarged OEM/ODM scale will naturally enhance the subject company's driving position in its industrial network. 3. A strategy map in the framework of BSC was developed for correlation analysis between the current performance drivers and key strategic objectives. Weak correlations were identified in many of the subject company's key activities which suggest the needs for further review upon its strategy setting and execution practice before a BSC concept-based strategic performance management system could be applied effectively to integrate performance across organization.

Ao tomar decisões de marketing mix, o gestor de marketing tem a sua disposição uma grande quantidade de métricas para definição de suas metas e avaliação dos impactos das atividades de marketing. O presente estudo determina as variáveis condutoras do uso gerencial de métricas durante a tomada de decisões de marketing mix, com base no modelo de Mintz e Currim (2013). A análise de 245 atividades de marketing mix reportadas por 163 gestores de médias e grandes empresas brasileiras demonstra que a estratégia da empresa, a orientação para métricas e a accountability financeira do profissional de marketing tem um maior impacto sobre o uso de métricas financeiras e de marketing do que as características da empresa e do ambiente de atuação. Ademais, o uso de métricas financeiras é também influenciado pelas características gerenciais do gestor de marketing. Estes resultados contrariam os achados de Mintz e Currim (2013), que indicam uma forte influência das características da empresa e do ambiente no qual o gestor atua sobre o uso de métricas. Do ponto de vista teórico, os achados indicam que a teoria da agência e a teoria da homofilia explicam melhor o uso gerencial de métricas do que a teoria contingencial. As decisões reportadas também demonstram uma forte associação entre o uso de métricas de marketing e a performance das atividades de marketing mix, mas uma associação muito fraca entre esta performance e o uso de medidas financeiras. Por fim, apesar da grande cobrança para que os executivos de marketing associem suas atividades aos resultados financeiros da empresa (SRIVASTAVA; SHERVANI; FAHEY, 1998; MSI, 1998, 2000, 2002, 2004, 2006, 2008), os dados indicam uso restrito de métricas financeiras como Payback, Valor Presente do Fluxo de Caixa e Taxa Interna de Retorno e um amplo uso de métricas de Marketing como Participação de Mercado, Satisfação do Cliente e Qualidade Percebida. / While making a marketing mix decision, marketers have a large number of metrics to setting goals and to evaluate the impacts of their marketing activities. This study determines the impact of environmental, firm, and managerial characteristics on metric use in marketing mix decision, based on the Mintz and Currim’s (2013) model. The analysis of 245 marketing-mix activities, which were reported by 163 Brazilian managers, demonstrates that firm strategy, metric orientation, and marketing financial accountability have a stronger impact on marketing and financial metric use than firm and environmental characteristics do. Furthermore, managerial characteristics have a strong impact on financial metric use. These results are different from Mintz and Currim’s findings (2013). The authors indicate firm and environmental characteristics are the most important drivers of marketing and financial metric use. From a theoretical perspective, the findings indicate that agency theory and homophily theory are more useful in explaining the managerial metric use in marketing mix activities than the contingency theory is. The analysis also reveals that marketing metric use is positively associated with marketing-mix performance, but the financial metric use is not. Finally, despite the great pressure for linking marketing-mix activities with financial metrics (SRIVASTAVA; SHERVANI; FAHEY; 1998; MSI, 1998, 2000, 2002, 2004, 2006, 2008), the reported activities indicate not just a limited use of financial metrics such as Payback, Cash Flow, and Internal Rate of Return, but also widespread use of marketing metrics such as Market Share, Customer Satisfaction, and Perceived Quality.

Ao tomar decisões de marketing mix, o gestor de marketing tem a sua disposição uma grande quantidade de métricas para definição de suas metas e avaliação dos impactos das atividades de marketing. O presente estudo determina as variáveis condutoras do uso gerencial de métricas durante a tomada de decisões de marketing mix, com base no modelo de Mintz e Currim (2013). A análise de 245 atividades de marketing mix reportadas por 163 gestores de médias e grandes empresas brasileiras demonstra que a estratégia da empresa, a orientação para métricas e a accountability financeira do profissional de marketing tem um maior impacto sobre o uso de métricas financeiras e de marketing do que as características da empresa e do ambiente de atuação. Ademais, o uso de métricas financeiras é também influenciado pelas características gerenciais do gestor de marketing. Estes resultados contrariam os achados de Mintz e Currim (2013), que indicam uma forte influência das características da empresa e do ambiente no qual o gestor atua sobre o uso de métricas. Do ponto de vista teórico, os achados indicam que a teoria da agência e a teoria da homofilia explicam melhor o uso gerencial de métricas do que a teoria contingencial. As decisões reportadas também demonstram uma forte associação entre o uso de métricas de marketing e a performance das atividades de marketing mix, mas uma associação muito fraca entre esta performance e o uso de medidas financeiras. Por fim, apesar da grande cobrança para que os executivos de marketing associem suas atividades aos resultados financeiros da empresa (SRIVASTAVA; SHERVANI; FAHEY, 1998; MSI, 1998, 2000, 2002, 2004, 2006, 2008), os dados indicam uso restrito de métricas financeiras como Payback, Valor Presente do Fluxo de Caixa e Taxa Interna de Retorno e um amplo uso de métricas de Marketing como Participação de Mercado, Satisfação do Cliente e Qualidade Percebida. / While making a marketing mix decision, marketers have a large number of metrics to setting goals and to evaluate the impacts of their marketing activities. This study determines the impact of environmental, firm, and managerial characteristics on metric use in marketing mix decision, based on the Mintz and Currim’s (2013) model. The analysis of 245 marketing-mix activities, which were reported by 163 Brazilian managers, demonstrates that firm strategy, metric orientation, and marketing financial accountability have a stronger impact on marketing and financial metric use than firm and environmental characteristics do. Furthermore, managerial characteristics have a strong impact on financial metric use. These results are different from Mintz and Currim’s findings (2013). The authors indicate firm and environmental characteristics are the most important drivers of marketing and financial metric use. From a theoretical perspective, the findings indicate that agency theory and homophily theory are more useful in explaining the managerial metric use in marketing mix activities than the contingency theory is. The analysis also reveals that marketing metric use is positively associated with marketing-mix performance, but the financial metric use is not. Finally, despite the great pressure for linking marketing-mix activities with financial metrics (SRIVASTAVA; SHERVANI; FAHEY; 1998; MSI, 1998, 2000, 2002, 2004, 2006, 2008), the reported activities indicate not just a limited use of financial metrics such as Payback, Cash Flow, and Internal Rate of Return, but also widespread use of marketing metrics such as Market Share, Customer Satisfaction, and Perceived Quality.

Ao tomar decisões de marketing mix, o gestor de marketing tem a sua disposição uma grande quantidade de métricas para definição de suas metas e avaliação dos impactos das atividades de marketing. O presente estudo determina as variáveis condutoras do uso gerencial de métricas durante a tomada de decisões de marketing mix, com base no modelo de Mintz e Currim (2013). A análise de 245 atividades de marketing mix reportadas por 163 gestores de médias e grandes empresas brasileiras demonstra que a estratégia da empresa, a orientação para métricas e a accountability financeira do profissional de marketing tem um maior impacto sobre o uso de métricas financeiras e de marketing do que as características da empresa e do ambiente de atuação. Ademais, o uso de métricas financeiras é também influenciado pelas características gerenciais do gestor de marketing. Estes resultados contrariam os achados de Mintz e Currim (2013), que indicam uma forte influência das características da empresa e do ambiente no qual o gestor atua sobre o uso de métricas. Do ponto de vista teórico, os achados indicam que a teoria da agência e a teoria da homofilia explicam melhor o uso gerencial de métricas do que a teoria contingencial. As decisões reportadas também demonstram uma forte associação entre o uso de métricas de marketing e a performance das atividades de marketing mix, mas uma associação muito fraca entre esta performance e o uso de medidas financeiras. Por fim, apesar da grande cobrança para que os executivos de marketing associem suas atividades aos resultados financeiros da empresa (SRIVASTAVA; SHERVANI; FAHEY, 1998; MSI, 1998, 2000, 2002, 2004, 2006, 2008), os dados indicam uso restrito de métricas financeiras como Payback, Valor Presente do Fluxo de Caixa e Taxa Interna de Retorno e um amplo uso de métricas de Marketing como Participação de Mercado, Satisfação do Cliente e Qualidade Percebida. / While making a marketing mix decision, marketers have a large number of metrics to setting goals and to evaluate the impacts of their marketing activities. This study determines the impact of environmental, firm, and managerial characteristics on metric use in marketing mix decision, based on the Mintz and Currim’s (2013) model. The analysis of 245 marketing-mix activities, which were reported by 163 Brazilian managers, demonstrates that firm strategy, metric orientation, and marketing financial accountability have a stronger impact on marketing and financial metric use than firm and environmental characteristics do. Furthermore, managerial characteristics have a strong impact on financial metric use. These results are different from Mintz and Currim’s findings (2013). The authors indicate firm and environmental characteristics are the most important drivers of marketing and financial metric use. From a theoretical perspective, the findings indicate that agency theory and homophily theory are more useful in explaining the managerial metric use in marketing mix activities than the contingency theory is. The analysis also reveals that marketing metric use is positively associated with marketing-mix performance, but the financial metric use is not. Finally, despite the great pressure for linking marketing-mix activities with financial metrics (SRIVASTAVA; SHERVANI; FAHEY; 1998; MSI, 1998, 2000, 2002, 2004, 2006, 2008), the reported activities indicate not just a limited use of financial metrics such as Payback, Cash Flow, and Internal Rate of Return, but also widespread use of marketing metrics such as Market Share, Customer Satisfaction, and Perceived Quality.

Made available in DSpace on 2016-04-25T18:39:52Z (GMT). No. of bitstreams: 1 Pedro Issao Takenouchi.pdf: 873574 bytes, checksum: 3107214bd8624b830f017c093e21ca11 (MD5) Previous issue date: 2012-12-05 / The primary objective of this study is to examine the market reaction to cross-border acquisitions of Brazilian multinational emerging-companies (MECs). On this purpose, we examine 128 mergers and acquisitions announcements associated with 36 (MECs) during the sample period 2000 2011. The mergers and acquisitions announcements data come from the Thomson SDC Platinum database. On this dissertation was employed the event study methodology to measure the impact of the announcements on the value of acquiring firms. Herein were established as windows event, 11, 15 and 5 days; furthermore, as windows estimation, were adopted 120, 240 and 500 days. Resulting in a total of 1,140 analysis of merger and acquisition from the original sample. Thus, the results show that, on average, cross-border acquisitions of MECs do not create value to the acquirers. Moreover, in order to explore the influencing factors of the direction and magnitude of market reaction; herein, were deeply analyzed some explanatory variables based on Resource-based View (RBV) and the cross border acquisitions literature, through stratifying event studies results, applying ordinary least square regression, and besides, a non parametric statistical analysis; yclept, bootstrap. Thereby, the empirical findings provide evidence that economic distance, acquisitions on developed countries, past performance, firm size, periods of crises and recessions, serial acquirers, among others variables; as performance drivers for Brazilian s (MECs) cross-border acquisition / Este trabalho tem como objetivo examinar a reação de mercado em aquisições internacionais (cross-border) realizadas por empresas brasileiras. Foram examinados 128 anúncios, públicos e concluídos, de fusões e aquisições (F&A) de 36 firmas brasileiras, no período de 2000 a 2011. Os dados de F&A foram obtidos da base de dados da Thomson SDC Platinum e foi utilizada a metodologia de estudo de eventos (MacKinlay, 1997; McWilliams & Siegel 1997), para mensurar o impacto resultante do anúncio de F&A sobre o valor de mercado da firma adquirente. Foram utilizados como janelas de evento (11, 15 e 5 dias) e, como janelas de estimação (120, 240 e 500 dias), resultando em um total de 1.140 análises de fusões e aquisições para a amostra da pesquisa. Como achado da pesquisa, foi encontrado que, na média, as aquisições internacionais não criaram valor para as firmas adquirentes brasileiras. Outrossim, com o intuito de verificar quais fatores influenciaram no desempenho das transações de aquisições cross border das empresas brasileiras, com base na literatura de Resource-based View (RBV) (Penrose, 1959; Aybar & Ficici, 2009; Gubbi et al., 2010), foram realizados estudos de eventos estratificados, regressão por mínimos quadrados ordinário e análise estatística não paramétrica bootstrap. Onde verificou-se que os fatores distância econômica, aquisição em país desenvolvido, desempenho passado, o tamanho da firma, períodos de crises e recessão, adquirentes seriais, entre outros; são variáveis direcionadoras para o desempenho em relação à reação de mercado a fusões e a aquisições cross-border realizadas por firmas brasileiras

Syfte: Syftet med uppsatsen är att analysera hur Sveriges landsting och regioner formulerar och visualiserar orsak-verkan-samband mellan perspektiven vid tillämpning av balanserat styrkort. Metod: Uppsatsen använder sig av en kvantitativ innehållsanalys med en dokumentstudie av Sveriges landsting och regioners årsredovisningar och budgetdokument för år 2015. Slutsatser: Av Sveriges landsting och regioner tillämpar 11 av 21 balanserat styrkort som styrmodell. Landstingen och regionernas balanserade styrkort uppnår i relativt hög grad orsak-verkan-samband, dock presenteras orsak-verkan-samband i mycket låg utsträckning för verksamhetens intressenter. Sveriges Landsting och regioner presenterar ingen form av strategikarta som uppfyller rekvisiten som ställs på en strategikarta. Vidare visar författarna att tidsperspektivet mellan perspektiven påverkas av förhållandet mellan utfallsmått och drivande mått i varje perspektiv. En hög andel utfallsmått placerar perspektivet högt upp i det balanserade styrkortet och en hög andel drivande mått placerar perspektivet långt ner i det balanserade styrkortet. / Purpose: The purpose of the thesis is to analyse how Sweden's county councils and regions phrases and visualizes the cause and effect relationship between the perspectives in the implementation of the balanced scorecard. Method: This thesis uses a quantitative content analysis with a document study of Sweden's county councils and regions financial statement and budget documents for the year 2015. Conclusions: 11 of 21 of Sweden's county councils and regions are using balanced scorecard as governance model. The county councils and regions’ balanced scorecards are demonstrating a relatively high degree of cause and effect relationship. However, this is not presented to the organization's stakeholders. Sweden's county councils and regions does not present any form of strategy map that fulfills the demands that is required of a strategy map. The authors also finds that the time dimension between the perspectives is affected by the mixture of outcome measures and performance drivers in each of the perspectives. A high proportion of outcome measures will place the perspective high up in the balances scorecard. A high proportion performance drivers will place the perspective lower in the balanced scorecard.