This dissertation examines whether the magnitude of the outcome effect is impacted by the type of performance evaluation system (subjective versus formula-based). The outcome effect is a phenomenon that occurs when an evaluator overemphasizes the outcome of a decision and ignores essential information that is available to the evaluator (e.g., market information, information about the decision-making process). This outcome focus leads to a more positive (negative) performance evaluation when the outcome exceeds (fails to meet) expectations. Prior studies have not examined whether the type of evaluation system (formula-based versus subjective) has an impact on the magnitude of the outcome effect. In a formula-based evaluation system, outcome measures are pre-weighted and an overall variance measure is easily calculated. Conversely, there are no predefined weights or overall variance measures in a subjective system. Instead, evaluators weight the importance of outcome information themselves. For this dissertation, I conducted an experiment in which 99 business professionals enrolled in a MBA program evaluated the performance of a retail store manager. Their evaluation was based on information that they received about the manager's decision, along with situational factors that may have impacted the decision outcome. The results demonstrate that although the magnitude of the outcome effect was larger when a formula-based system was employed relative to a subjective system, this difference was not statistically significant. Nonetheless, this study provides initial evidence that managers using formula-based evaluation systems should be particularly aware of the outcome effect when conducting performance appraisals. In addition, this study documents the perceived controllability of four financial and four non-financial measures that are commonly employed to evaluate performance in the retail industry. As hypothesized, the non-financial measures were perceived to be more controllable than the financial measures. This suggests that non-financial measures should be included in the mix of performance measures used in a performance appraisal system. / Ph. D.

The diploma thesis is focused on the performance evaluation of key suppliers in the terms of quality in selected cosmetic company. The aim of this thesis is to propose a solution of the assigned project task, based on short-term internship and theoretical knowledge, concerning the graphical visualization of key suppliers performance evaluation. The work is divided into theoretical and practical part. The theoretical part describes basic information about management quality system, it´s principles, conceptions and tools. There is also a closer look at the importance of purchasing department and the suppliers performance evaluating methods. The practical part includes characteristics of selected cosmetic company and processes of the quality control department are described, including laboratory tests. Withing the given project, the practical part is further divided into 6 tasks. The main task involves designing a platform for a simple and effective evaluation of the key suppliers performance in terms of quality. Other sub-tasks involved the compilation of strategic suppliers, a proposal for categorizing suppliers, and for the needs of the organization, also a procedure for communication with suppliers in case the quality requirements were not met.

我國近年勞工意識抬頭，受雇者日漸重視自身工作權益，罷工運動頻傳，其中，工會理事表示，過去上對下的單向考評制度並不公平，因此，工會所訴求之員工績效評估方式，不再只是主管打員工的考績，而是雙向評估，亦即，員工亦打主管的考績。會計師事務所為服務型組織，成敗基於人，故衡量成員之績效相當重要。因此，本文以其員工之績效評估為例，探討其適當之績效評估制度為何。本研究以問卷方式蒐集資料，並以我國大專院校之會計系、所學生為受測對象。透過情境設計，結合不同績效評估制度，以了解並推論會計師事務所員工對向上績效評估制度公平程度之認知。本研究之結論有二，第一，會計師事務所員工對績效評估制度公平程度之認知，會受到向上績效評估影響，且在有向上績效評估時，認為績效評估制度比較公平。第二，向上績效評估結果是否納入受評主管之年底績效，會影響員工對績效評估制度公平程度之認知，且當該結果納入績效時，員工認為績效評估制度比較公平。易言之，當向上績效評估結果無法直接影響受評主管之年底績效，員工仍認為事務所之績效評估制度有欠公平。 / Labor consciousness is rising in recent years, and labor are paying more and more attention to their interest. The director of a labor union after one striking activity pointed out that the traditional (top-down) performance evaluation approach is unfair, and requested for a two-way performance evaluation approach, that is, subordinate also evaluate the performance of their supervisor in addition to the traditional way. This research studies the performance evaluation system of accounting firm, for it is a service organization, it’s very important to measures the performance of members, and establishing an appropriate performance evaluation system is an continuing challenge for them. To infer the perception regarding the fairness of performance evaluation of the staff of the accounting firm, the research uses method of questionnaire survey to collect data, a combination of different performance evaluation systems with designed context is embedded in the questionnaire. Students of the department of accounting of universities participate in the experiment. There are two findings. First, the perception of fairness of performance evaluation system by the staff of the accounting firm will be affected by the upward appraisal system. Moreover, the performance evaluation system will be considered fair when there is an upward appraisal system. Second, the staff’s perception of fairness of performance evaluation system will also be affected if the results of upward appraisal system is counted as the performance of the supervisor. Furthermore, the performance evaluation system will be considered fair when the results of upward appraisal system will be counted as the supervisor’s performance. In other words, the performance evaluation system will be considered unfair if the results of upward appraisal system have no direct impact on the supervisor’s performance.

The recent performance of Cape Gate Sharon does not measure up to expectations. This is, to a significant extent, due to the fact that there is no effective measurement and follow-up of performance. The implementation of an effective KPI- based, performance evaluation system, within a balanced scorecard structure, should lead to material performance enhancement in Cape Gate Sharon. This, however, requires significant investment in both capital, as well as management involvement. As a pilot study, it is therefore beneficial to focus initially on the before-and-after-effects of the implementation of the KPI-based performance management within Cape Gate Sharon Wire Mills division. The primary objective of this research is to determine the effectiveness of Key Performance Indicators in the product factories of Cape Gate. The specific supportive objectives of this research are the following. • To determine if effective KPI’s are measured • To determine if the implementation of KPI’s have been done successfully • To determine what the effect of specific KPI measurement in Cape Gate is. The literature study identifies what performance measurement and management is, as well as an in-depth study into key performance indicators. A simple, logical and repeatable closed loop model within a framework is suggested for the implementation of a KPI system. For the purpose of this mini-dissertation, the research is carried out through a process of a document analysis and a data analysis. Available reports are used to determine the current performance measurement system, to determine if effective KPI’s were chosen and to determine if the implementation was done successfully. Descriptive statistics were then used to analyse actual production data in order to determine the effect that KPI’s have on production. The results of each supporting objective were used to determine the effectiveness of key performance indicators in the product factories of Cape Gate. It is concluded that an effective set of KPI’s were chosen for Cape Gate product factories, with the exception of absenteeism. The closed-loop model was implemented successfully and all the required steps were taken. The effect of KPI’s was apparent on production, utilisation and downtimes. There is insufficient evidence that an improvement was made on absenteeism and the scrap percentage. This can be contributed to infrequent and delayed measurement of the two KPI’s, and the fact that absenteeism is not part of level 2 of the KPI framework. / Thesis (M.B.A.)--North-West University, Vaal Triangle Campus, 2010.

The recent performance of Cape Gate Sharon does not measure up to expectations. This is, to a significant extent, due to the fact that there is no effective measurement and follow-up of performance. The implementation of an effective KPI- based, performance evaluation system, within a balanced scorecard structure, should lead to material performance enhancement in Cape Gate Sharon. This, however, requires significant investment in both capital, as well as management involvement. As a pilot study, it is therefore beneficial to focus initially on the before-and-after-effects of the implementation of the KPI-based performance management within Cape Gate Sharon Wire Mills division. The primary objective of this research is to determine the effectiveness of Key Performance Indicators in the product factories of Cape Gate. The specific supportive objectives of this research are the following. • To determine if effective KPI’s are measured • To determine if the implementation of KPI’s have been done successfully • To determine what the effect of specific KPI measurement in Cape Gate is. The literature study identifies what performance measurement and management is, as well as an in-depth study into key performance indicators. A simple, logical and repeatable closed loop model within a framework is suggested for the implementation of a KPI system. For the purpose of this mini-dissertation, the research is carried out through a process of a document analysis and a data analysis. Available reports are used to determine the current performance measurement system, to determine if effective KPI’s were chosen and to determine if the implementation was done successfully. Descriptive statistics were then used to analyse actual production data in order to determine the effect that KPI’s have on production. The results of each supporting objective were used to determine the effectiveness of key performance indicators in the product factories of Cape Gate. It is concluded that an effective set of KPI’s were chosen for Cape Gate product factories, with the exception of absenteeism. The closed-loop model was implemented successfully and all the required steps were taken. The effect of KPI’s was apparent on production, utilisation and downtimes. There is insufficient evidence that an improvement was made on absenteeism and the scrap percentage. This can be contributed to infrequent and delayed measurement of the two KPI’s, and the fact that absenteeism is not part of level 2 of the KPI framework. / Thesis (M.B.A.)--North-West University, Vaal Triangle Campus, 2010.

This Master’s thesis deals with the process of employee evaluation in the company GEOtest, a.s. In the first part of the thesis are defined all the necessary theoretical findings needed to formulate proposals for the society. Practical part includes particular information about the company GEOtest, a.s. and the analysis of the current state of evaluation. Furthermore, the new concept of the system of evaluation in accordance with the corporate needs is presented, including the link up of the system and recommendation for its implementation.

整個產業的競爭已由企業個體對企業個體，轉變為供應者與購買者結合而成的供應鏈與供應鏈間的競爭，因此整個供應鏈管理被認為是一個新競爭優勢的來源。建構供應鏈管理之首要活動為供應商的評估與選擇，選擇良好的供應商為供應鏈運作順暢與發揮最大效益的基礎，因此如何選擇具有發展潛力的供應商以幫助自身策略之達成便格外重要。除慎選供應商外，為使供應商達到並維持企業設立之多項標準，企業尚須投入努力以執行供應商發展活動，藉以提升供應商之績效和能力，且企業亦須定期地仔細監督和評估供應商之績效，以確保現有供應商能符合企業之需求及未來非預期之需求。 企業與供應商並非保持單一關係類型，而是維持一個不同關係類型的組合，因而為了達到最適之供應商管理效率和效果，且分配最適之資源給不同的供應商，企業須針對不同關係類型之供應商採取不同之供應商管理模式。 本研究採個案研究法，再輔以問卷分析加以支持。以國內某資訊電子企業為對象，探討伴隨供應商與企業之關係類型不同，企業採取之供應商選擇評估標準、供應商發展活動以及供應商績效評估制度各為何以及有何異同，經整理分析，發現之結果如下： 一、個案公司與供應商之關係類型可分為三類。 二、個案公司對供應商之選擇評估標準會隨著與供應商之關係類型不同 而有所不同。 三、個案公司對供應商採行之供應商發展活動會隨著與供應商之關係類型 不同而有所不同。 四、個案公司對供應商採行之供應商績效評估項目會隨著與供應商之關 係類型不同而有所不同。 五、個案公司與其供應商之間，對於個案公司所採取之供應商管理制度具 有一些認知上差異。 六、個案公司對策略夥伴型供應商，在選擇評估標準、績效評估項目上重 視及要求的程度皆最高，且對其執行之發展活動亦最為頻繁。 / Competition in the industry is changing from among firms to among supply chains forming by suppliers and buyers. Thus, supply chain management is increasingly recognized as an important source of a firm’s competition advantage. The first step of supply chain management is to select and evaluate suppliers. Since selecting good suppliers is the basis of running supply chain smoothly and creating maximum benefits; therefore, how to select potential suppliers to help achieving the strategy goal has become the most important thing. Besides selecting suppliers carefully, in order to attaining and maintaining various standards set up by firms, they have to put effort to implement supplier development activities to promote the performance and abilities of suppliers. Also, firms must monitor and evaluate supplier performance carefully and regularly to ensure that its current suppliers are meeting the needs and unexpected future needs of the firm. Firms do not have a “one-size-fits-all” strategy for relationship types with suppliers, but manage a portfolio of relationships. Firms should adopt different types of supplier management in accordance with types of relationships to achieve the objective of managing supply chain efficiently and effectively and distribute proper resources to suppliers. This study uses case study research, and is supported by the questionnaire. This study takes certain electronic enterprise as the object company, and tries to discuss that with different relationship types between suppliers and firms, what will be the selection criterion, the development activity, and the performance evaluation system for suppliers; moreover, how are they different. Through collection and analysis, we found the following conclusions: 1.The types of relationship can be divided into three types. 2.Supplier selection criteria adopted by the firm are different from types of relationships. 3.Supplier development activities implemented by the firm are different from types of relationships. 4.Supplier performance evaluation items adopted by the firm are different from types of relationships 5.There are little agreements between the firm and it’s suppliers as for the supplier management system. 6.On the selection criterion and performance evaluation items, the firm pays most attention and requires most on strategic partnership suppliers. Moreover, the development activities are most frequently executed.