Dissertations / Theses on the topic 'Performance management and measurement'

This research tests for correlation between corporate performance and use of financial measures, nonfinancial measures, and number of balanced scorecard categories used. Literature notes a preference for managing by nonfinancial measures because financial measures are lagging indicators, but little empirical evidence is available on the relationship between nonfinancial measures and financial performance, and few companies are found to realize the benefits of nonfinancial measurements. The balanced scorecard has been studied to find the impact of diversity of performance measures, and anecdotal improvements have been reported, but there is a paucity of empirical evidence regarding how the use of a balanced scorecard impacts organizational performance. These issues are investigated in this research with a web based survey distributed to a sample of publicly traded companies using a systematic selection process based on randomly selected numbers generated for each 3-digit NAICS category. The dependent variable is a rank of high, medium or low performance based on 12-month rolling average stock price comparisons from January 2005 to January 2009. These averages are analyzed as a percent change for each company, with performance standardized by 3-digit NAICS category to eliminate cross industry variance in performance ranking. Kruskal-Wallis one-way ANOVA is used to test for correlation. High performers show greatest utilization of both financial and nonfinancial measures, followed by medium performers, with low performers utilizing both measures the least. Nonfinancial performance measures are more correlated to firm value than financial measures with the high performers' mean score for nonfinancial measures being higher than for financial measures. By contrast, medium and low performers exhibit the opposite: higher mean scores for financial measures than for nonfinancial measures [p ≤ 0.05 for nonfinancial measures and p ≤ 0.1 for financial measures]. Correlation is found to be borderline significant (p = 0.06) for the number of balanced scorecard categories used with high performers utilizing the highest number of categories and low performers utilizing the lowest number of categories [p = 0.009 with inclusion of two respondents reporting no usage of balanced scorecard categories].

Provision of an understanding of the complexes and implications associated with building performance measurement in relation to supporting the organizational objectives by Tanzania facility managers. The study involved the use of questionnaire sent to both public and private organizations and literature reviews in Tanzania with the aim of developing the process associated with the assessment of building performance and the way to improve its operational processes. The study observed that BPM practices are affected by managers control over the buildings facilites because there are no specific procedures that guide the formation of BPM process due to lack of Government attention to this growing industry. The other major finding of the study is that managers concentrate mostly on the financial performance instead of the operational performance of the building, which was contrary to the expectation of this study.

There are many views about the meaning and importance of performance measurement of employees and of organizations. This thesis is concerned with many of these views but is most concerned with performance contracts and quality management and the relationship between them. The whole concept of the measurement of performance is sometimes questioned and in some cases regarded as being both subjective and futile. Van de Ven and Ferry (1980) argued that: "Whether the difficulties associated with assessing the performance of complex organizations can be met by a single set of measurement instruments and process guidelines has still to be proven." Glover and Kelly (1987) contended that measuring the performance of individual jobs can also be difficult: "Performance is hard or impossible to measure with many jobs and occupations, think for example of the differences between the work of architects, surgical appliance fitters, design engineers, criminals, politicians, street traders and musicians. There is often a conflict between volume and quantity of output in the long-term and the short-term such as when profits come before investment and vice-versa." Similarly, Van De Yen and Morgan (1980) argued with regard to organizational performance that: "Performance is a complex construct that reflects the criteria and standards used by decision makers to assess the functioning of an organization. As this definition suggests, performance is a value judgement on the results desired from the organization at different levels of analysis--and--often change over time." However, the demand for measurement of performance, whether it comes from the first level of supervision or from a shareholders' meeting, does tend to mean that attempts be made to measure performance (Talley, 1991).

This thesis describes an empirical investigation of performance measurement management at the operational level of five organizations, ranging in size from annual revenues of under US$100 million to over US$8 billion. In attempting to identify what advice there is for operational level managers, the literature review revealed that much of the existing research does not specifically address the operational level and does not consider the distinct characteristics of the operational level. An additional literature review identified that the operational level characteristics include a real-time, short-term focus, having many brief and fragmented activities and being frequently interrupted. An empirical investigation was undertaken to investigate the characteristics of the operational level and to identify how managers at this level manage the performance of their groups. The empirical data revealed that operational level characteristics identified in the literature were valid for the participants. In particular, the participating operational level managers face severe time constraints and are responsible for as many as 75 activities at one time, all of which require objectives and measures. The conclusion drawn was that any method used to develop objectives and measures by the participating operational level managers would be used many times and should be simpler and quicker to use than those methods described in the literature. The most thorough method described in the literature was identified and selected as the basis for a set of guidelines, which was then evaluated by the participants. The conclusions from the evaluation were that the guidelines are correct, in principle, but were still not simple enough to be used by the participants. The fmdings of this research can only be said to be valid for the participants, however, the author believes that they may be more widely applicable. Further research is needed to determine how widely the findings might apply.

In today’s technologically advanced world, every project, especially large, complex projects are very prone to facing different kinds of risks throughout the project timeline. Project complexity plays a major role in the emergence of numerous risks in large projects. In addition, the complexity of projects is on the rise due to various unanticipated characteristics such as, sudden natural phenomena, workplace accidents, increased material costs, etc. Nowadays, project complexity and its corresponding risks are major contributors to project failure. To minimize the impacts of risk, a good and effective risk management (RM) system must be incorporated into every project. An effective RM system should also include the assessment and measurement of its performance, as this can provide real-time updates about its progress, which in turn can be used to make the RM system more effective and efficient. The aim of this thesis is to gain an insight into risk management literature in the field of complex projects, along with understanding of project complexity and the importance of measuring RM performance. In first part of this research, an in-depth review of literature concerning project complexity, project RM and measurement of RM performance is presented. This is then analyzed and validated using two case projects as examples. The literature review covers how a project can develop complexity, its underlying managerial actions, the type of risks different complex projects may face, their management plan and finally, the effectiveness of measuring RM performance. Following this, a qualitative case study method is followed, whereby two case projects are analyzed in order to gain insights into their RM and risk performance management procedures. The empirical analysis and findings of this thesis focus on the importance of RM for complex projects. Through the analysis and discussion, major risks faced by complex construction project, management strategies to mitigate them, RM performance evaluation strategies and the impact of alliance contracting in RM can be understood thoroughly. Overall, this research provides an in-depth overview of project complexity, RM and its performance measurement for large complex projects and it can be used as a basis for further research into RM perspectives in complex projects.

Thesis (MBA (Graduate School of Business))--Stellenbosch University, 2008.<br>ENGLISH ABSTRACT: Globalisation, constant innovations and well-informed customers have made modern business environments dynamic and complex. Organisations, with their ever-changing business models, are striving to improve the quality of their products and services. Congruently, several management theories have evolved. Total Quality Management (TQM),Just in Time (JIT), Benchmarking, Lean Management, Balanced Scorecard and Six Sigma are some of the more well known. Each movement with its own life span, its share of popularity and level of acceptance has the same basic goal – improvement in quality by measuring performance. Recent years have seen an upsurge in the approaches and contributions to the field of performance measurement. Are these management theories just a flavour of the month or do they add value. The object of this study is to provide industry specific manufacturing business with a Manufacturing Performance Measurement Matrix Model, which can be used over time to measure improvement and serve as a basis for Knowledge Management.<br>AFRIKAANSE OPSOMMING: Globalisering, konstante inbring van veranderinge en goed ingeligte kliënte het die moderne besigheidsomgewing dinamies en kompleks gemaak. Organisasies, met hulle ewig veranderende besigheidsmodelle, streef daarna om die kwaliteit van hulle produkte en dienslewering te verbeter. Verskeie bestuursteorieë het as gevolg hiervan ontwikkel. Die mees bekende bestuursteorieë is onder andere: Total Quality Management (TQM), Just in Time (JIT), Benchmarking, Lean Management, Balanced Scorecard en Six Sigma. Elkeen van hierdie planne, met sy eie leeftyd, porsie van die gewildheid en vlak van aanvaarding, het dieselfde basiese doel – verbetering van kwaliteit deur die meet van prestasie. Onlangse jare het ‘n opvlam gesien in die benaderings en bydraes tot die veld van prestasiemeting. Is hierdie bestuursteorieë net ‘n nuutjie of is hulle waardevol vir die besigheidswêreld? Die doel van hierdie studie is om industrie spesifieke vervaardigingsbesighede met ‘n Vervaardigings Prestasiemetings Matriks Model te voorsien wat deur die verloop van tyd verbeterings kan meet en kan dien as ‘n basis vir die bestuur van kundigheid.

The issue of the economics of cultural institutions, their economic impact, and measurement of their performance has been paid systematic attention basically only in the past few years. PhD thesis analyses the methods of performance measurement in public art museums and creates economic models. Aim of my thesis is also to create a model for museum managers to measure the performance. Nowadays it is almost necessary to integrate performance measurement system in organization´s strategy decision making. The museum managers feel the pressure to prove that their organization is performing well by various stakeholders and we perceive the idea that multidimensional performance measures could fill the informational gap concerning performance, quality, and the artistic value of cultural programs. The mixed research method was employed in this research. Qualitative data was obtained from the questionnaire and interviews. Quantitative data was obtained from the questionnaire, annual reports and reports of The National Information and Consulting Centre for Culture (NIPOS). The aim of this study is to propose a comprehensive multidimensional model to assess art museum activities. This model takes into account the scope and character of museum´s mission. This model consists of implementation of Data Envelopment Analysis into Balanced Scorecard.

The development and application of performance measurement systems for a purchasing function within a professional service company possesses a great challenge for both practitioners and academics. Despite the increasing popularity of this topic, the systems that are currently developed are rarely adequate to be applicable at the business-unit level. Furthermore, the existing productivity measures are predominantly designed to measure performance in industries where the inputs and outputs are both tangible and standardized items. Intangible and non-quantifiable factors of production cannot be reliably measured by manufacturing performance methodologies. Consequently, purchasing professionals seek tools to accurately track purchasing performances and connect it to given business strategies and objectives. This paper aims to develop a design of the performance measurement system that can be applicable onto the optimize-sourcing department of the selected firm of this study. The first section of the paper outlines key performance measurement concepts and establishes a theoretical framework that supports the following research. Subsequent questionnaires and interviews that were conducted with vital stakeholders reveal the flaws of the current performance measurement system. Conclusions derived from the interviews and questionnaires support the findings of extensive literature reviews. In the following chapters, the paper focuses on the development of the new model that overcomes limitations of the model in use. The thesis also lists additional recommendations on the implementation phase of the new model. In the final section, this paper emphasizes the limitations of the proposed model and describes potential challenges related to the implementation phase.

O presente trabalho tem por objetivo identificar os principais critérios e dimensões utilizados para a mensuração do desempenho do gerenciamento de portfólio de projetos, sob a ótica teórica e prática. Para isto, foi feita uma revisão da literatura acerca do tema com o intuito de identificar as principais variáveis propostas e também um mapeamento junto a especialistas com relação às principais variáveis utilizadas nas organizações. A partir das percepções dos profissionais e do cruzamento das mesmas com a revisão de literatura, foi elaborada uma proposta de modelo conceitual para mensurar o desempenho do gerenciamento de portfólio de projetos. A metodologia utilizada foi a pesquisa bibliográfica e entrevistas semi-estruturadas com profissionais que trabalham com gerenciamento de portfólio de projetos.<br>The present work aims to identify the main criteria and dimensions used to measure the performance of project portfolio management on the theoretical and practical perspective. For this, there were a review of the literature on the subject, in order to identify the proposed key variables, and a mapping from experts regarding the main variables used in organizations. From the perceptions of professionals and their intersection with the literature review, a proposal of the conceptual model was developed to measure the performance of project portfolio management. The methodology used was literature research and semi-structured interviews with professionals working with project portfolio management.

The current extremely volatile business world requires firms to deal with a wide range of risks that pose threats to their organisations. The poor practices of risk management, based on Traditional Risk Management (TRM), was cited time and time again in the aftermath of the recent Global Crisis. Enterprise Risk Management (ERM) has been advocated as a solution to the problems of TRM. The aim is to centralise the management of risk within the organisation and ensure that the board deals with the risk. Hence strategic, external, internal, operational, compliance and reputational risk are dealt with jointly. In doing so, it is expected that ERM will bring value creation to firms. One of the main limitations facing researchers is the lack of a good standardised measurement of ERM implementation; therefore, it has not been possible to establish whether ERM does actually bring benefit to firms. In addition, many companies have set up ERM initiatives, but they lack a clear understanding of the factors that will lead to successful ERM implementation. The remaining unanswered problematic situation has led to two unanswered questions that will determine whether the solution to ERM implementation is avoiding potential pitfalls and improving business sustainability. Firstly, does ERM implementation have an impact on firm performance? And secondly, which is the firm-specific characteristic that leads to better ERM implementation level? This thesis answers the aforementioned questions by proposing a reliable ERM measurement method, and then testing whether firms that adopt ERM actually improve financial performance and determine the influential factor of ERM implementation. The proposed method for measuring ERM implementation is based on the components developed from the current ERM frameworks, where contribution scoring can be standardised to measure ERM implementation level. To demonstrate its viability, data was collected from publicly listed firms in Thailand and was then compared to three alternative methodologies: cluster analysis (CA), principal component analysis (PCA) and partial least squares (PLS). The results show that the proposed method did well compared to the alternatives, both statistically and in prediction performance. The relationship between the proposed ERM measurement and firm performance is then considered by taking appropriate control variables into account, such as the firm’s size and characteristics, industry effects, sales growth and the external environment: technology, market uncertainty, as well as economic factors. By using data from the Thailand Stock Exchange, it was found that implementing ERM could improve firm performance in term of Tobin's Q, ROE and ROA. The results show that ERM and firm performance are related. For the influential factor of ERM implementation, the empirical results show that a firm’s size and economic factors have a statistically positive relationship with a high level of ERM implementation, while lower ERM scores show more revenue volatility than those who have well-implemented ERMs. Furthermore, technology and growth are positively related to each ERM in the scoring system considered.

Thesis (S.M.)--Massachusetts Institute of Technology, System Design and Management Program, 1999.<br>Includes bibliographical references (p. 99-102).<br>Teams are rapidly becoming the primary work unit across business and industry. Much has been written about the advantages of teams in problem solving, decision-making, quality improvement and performing complex tasks. Likewise, the body of knowledge surrounding team development, teamwork and team dynamics has grown rapidly over the last 15 to 20 years. Many theories of team performance have been developed. However, few unified approaches to measuring team performance have been proposed. Team performance measurement (TPM) is important for several reasons: 1) team measures have a motivating and focusing influence on team processes; 2) measurement provides necessary feedback for decision-making, problem diagnosis and intervention; and 3) measurement is fundamental to team learning and continuous improvement. The premise of this thesis is that the design and deployment of effective team performance measurement strategies can best be accomplished through a systems approach. A systems approach to TPM considers the following: I) The object of the measurement, the team is a system. 2) Team performance measurement strategies must consider the elements of the system (members, sub-teams, tasks, processes and interfaces) in addition to system outputs. 3) The team operates within an organizational super-system, which imposes contextual and environmental influences on team performance. 4) Team performance measurement is itself a system, with an associated function, interrelated elements, interfaces, influences and context. This thesis suggests an architectural framework for analyzing the critical factors influencing team performance and a holistic TPM framework for developing and deploying a balanced set of team measures.<br>by Daryl R. Hunt.<br>S.M.

La complexité croissante des opérations dans les entrepôts a conduit les entreprises à adopter un grand nombre d'indicateurs de performances, ce qui rend leur gestion de plus en plus difficile. De plus, comme ces nombreux indicateurs sont souvent interdépendants, avec des objectifs différents, parfois contraires (par exemple, le résultat d'un indicateur de coût doit diminuer, tandis qu'un indicateur de qualité doit être maximisé), il est souvent très difficile pour un manager d'évaluer la performance globale des systèmes logistiques, comprenant l'entrepôt. Dans ce contexte, cette thèse développe une méthodologie pour atteindre une mesure agrégée de la performance de l'entrepôt. Elle comprend quatre étapes principales: (i) le développement d'un modèle analytique d'indicateurs de performance habituellement utilisés pour la gestion de l'entrepôt; (ii) la définition de relations entre les indicateurs, de façon analytique et statistique ; (iii) l'agrégation de ces indicateurs dans un modèle intégré; (iv) la proposition d'une échelle pour suivre l'évolution de la performance de l'entrepôt au fil du temps, selon les résultats du modèle agrégé.La méthodologie est illustrée sur un entrepôt théorique pour démontrer son applicabilité. Les indicateurs utilisés pour évaluer la performance de l'entrepôt proviennent de la littérature, et une base de données est générée pour permettre l'utilisation des outils mathématiques. La matrice jacobienne est utilisée pour définir de façon analytique les relations entre les indicateurs, et une analyse en composantes principales est faite pour agréger les indicateurs de façon statistique. Le modèle agrégé final comprend 33 indicateurs, répartis en six composants différents, et l'équation de l'indicateur de performance globale est obtenue à partir de la moyenne pondérée de ces six composants. Une échelle est développée pour l'indicateur de performance globale en utilisant une approche d'optimisation pour obtenir ses limites supérieure et inférieure. L'utilisation du modèle intégré est testée sur deux situations différentes de performance de l'entrepôt, et des résultats intéressants sur la performance finale de l'entrepôt sont discutés. Par conséquent, nous concluons que la méthodologie proposée atteint son objectif en fournissant un outil d'aide à la décision pour les managers afin qu'ils puissent être plus efficaces dans la gestion globale de la performance de l'entrepôt, sans négliger des informations importantes fournis par les indicateurs<br>The growing warehouse operation complexity has led companies to adopt a large number of indicators, making its management increasingly difficult. It may be hard for managers to evaluate the overall performance of the logistic systems, including the warehouse, because the assessment of the interdependence of indicators with distinct objectives is rather complex (e.g. the level of a cost indicator shall decrease, whereas a quality indicator level shall be maximized). This fact could lead to biases in the analysis executed by the manager in the evaluation of the global warehouse performance.In this context, this thesis develops a methodology to achieve an integrated warehouse performance measurement. It encompasses four main steps: (i) the development of an analytical model of performance indicators usually used for warehouse management; (ii) the definition of indicator relationships analytically and statistically; (iii) the aggregation of these indicators in an integrated model; (iv) the proposition of a scale to assess the evolution of the warehouse performance over time according to the integrated model results.The methodology is applied to a theoretical warehouse to demonstrate its application. The indicators used to evaluate the warehouse come from the literature and the database is generated to perform the mathematical tools. The Jacobian matrix is used to define indicator relationships analytically, and the principal component analysis to achieve indicator's aggregation statistically. The final aggregated model comprehends 33 indicators assigned in six different components, which compose the global performance indicator equation by means of component's weighted average. A scale is developed for the global performance indicator using an optimization approach to obtain its upper and lower boundaries.The usability of the integrated model is tested for two different warehouse performance situations and interesting insights about the final warehouse performance are discussed. Therefore, we conclude that the proposed methodology reaches its objective providing a decision support tool for managers so that they can be more efficient in the global warehouse performance management without neglecting important information from indicators<br>A crescente complexidade das operações em armazéns tem levado as empresasa adotarem um grande número de indicadores de desempenho, o que tem dificultadocada vez mais o seu gerenciamento. Além do volume de informações, os indicadores normalmentepossuem interdependências e objetivos distintos, as vezes até opostos (por exemplo,o indicador de custo deve ser reduzido enquanto o indicador de qualidade deve sempre seraumentado), tornando complexo para o gestor avaliar o desempenho logístico global dosistema, incluindo o armazém.Dentro deste contexto, esta tese desenvolve uma metodologia para obter uma medidaagregada do desempenho global do armazém. A metodologia é composta de quatro etapasprincipais: (i) o desenvolvimento de um modelo analítico dos indicadores de desempenhojá utilizados para o gerenciamento do armazém; (ii) a definição das relações entre os indicadoresde forma analítica e estatística; (iii) a agregação destes indicadores em um modelointegrado; (iv) a proposição de uma escala para avaliar a evolução do desempenho globaldo armazém ao longo do tempo, de acordo com o resultado do modelo integrado.A metodologia é aplicada em um armazém teórico para demonstrar sua aplicabilidade.Os indicadores utilizados para avaliar o desempenho do armazém são provenientesda literatura, e uma base de dados é gerada para permitir a utilização de ferramentasmatemáticas. A matriz jacobiana é utilizada para definir de forma analítica as relaçõesentre os indicadores, e uma análise de componentes principais é realizada para agregaros indicadores de forma estatística. O modelo agregado final compreende 33 indicadores,divididos em seis componentes diferentes, e a equação do indicador de desempenho globalé obtido a partir da média ponderada dos seis componentes. Uma escala é desenvolvidapara o indicador de desempenho global utilizando um modelo de otimização para obter oslimites superior e inferior da escala.Depois de testes com o modelo integrado, pôde-se concluir que a metodologia propostaatingiu seu objetivo ao fornecer uma ferramenta de ajuda à decisão para os gestores, permitindoque eles sejam mais eficazes no gerenciamento global do armazém sem negligenciarinformações importantes que são fornecidas pelos indicadores

The thesis extends current knowledge and understanding of integrated performance measurement (PM) development into the context of small and medium sized enterprises (SMEs). The research builds on existing knowledge of integrated PM development approaches and identifies the context-specific factors which affect its introduction into SMEs. These are used to design, develop and validate a new, continuous improvement based approach for the development of integrated PM systems, which is specifically designed for use in SMEs. First, a conceptual model of criteria for integrated PM development is synthesised from the literature and the characteristics of SMEs are established. An evaluation of current approaches for the development of integrated PM is undertaken and an approach which conforms to the conceptual model is selected for an empirical study in a SME. Along with a set of interviews examining the state of PM in SMEs, this study identifies several factors which affect integrated PM introduction in this environment. These factors enhance the conceptual model and indicate the need for a more effective development approach for SMEs. Design theory is used to inform and structure the design of the new approach, which is developed and refined for practical use through a SME case study. Two further cases are carried out to validate the new approach, in which cross-case comparisons are made. The results indicate the validity of both the new approach and the enhanced conceptual model. The formulation of an enhanced conceptual model of integrated PM development, detailing the context specific criteria for effective in use in SMEs, together with the validation of a new, continuous improvement based, approach for integrated PM system development in SMEs that conforms to the conceptual model, represents a significant contribution to both theory and practice from this research.

Facilities management is emerging rapidly as a distinct and critical field of study and professional practice for all sectors of the economy. In the past it has tended to be regarded as a service function and subsumed within other areas such as engineering, the built environment and business management. The health sector is an important part of the overall FM industry because it represents a driver of capital works that is both extensive and expensive. The health sector building requirements are growing, demand regular maintenance and upgrading, and are critical to core business. An extensive literature review revealed that there has been minimal published research into the development and implementation of a central feature of effective FM, namely, performance management. Performance management provides the primary evaluation and planning tool for FM, in that it identifies the performance indicators that are meaningful to FM and core business, provides measures for those indicators and enables projective planning and benchmarking to be undertaken. This research study assesses the possibility of developing a comprehensive performance measurement system for FM in the healthcare sector. The research has two main aims: - To identify the knowledge gaps in current FM performance measurement systems in general, and for the healthcare sector in particular. - To investigate the possibility of benchmarking FM performance across the healthcare sector using a weighted assessment across all categories of performance. In order to meet the research purpose and data collection requirements from the relatively limited number of FM experts who specialise in the health sector, the research methodology employs a combination of a case study approach as an exploratory tool, and a phenomenological approach as the main qualitative design. In achieving the aims and objectives, this research helps in improving FM practice in the healthcare sector through: - Providing facility managers with a comprehensive study which highlights the achievements and knowledge gaps in FM and its performance measurement - Providing top management with a study for the effectiveness of developing decision support strategy to make effective and efficient changes to their facility management practices - Facilitate the implementation of benchmarking techniques in the health sector, in order to improve the performance of the healthcare sector FM over time. The study concludes that developing aggregate/collective KPIs for each performance measurement category of possible measure (social/quality, financial, environmental, functional, and technical) is feasible. However, before being able to develop and implement that approach an improvement to the current FM practices is required. The improvement can be achieved via either a voluntarily or compulsory commitment from top management towards FM in the organizations. This commitment should be implemented with an appropriate hierarchy from the bottom to the top. The key components include: establishing the contribution of FM to the success of the overall business in financial terms; setting agreed FM objectives; deriving meaningful general KPIs; defining the data required for each KPI; establishing the system for collecting, analyzing and interpreting the data; and conducting the benchmarking process for continual improvement.

This study is about public sector performance measurement in the context of developing economies; more specifically, the study focuses on local government performance measurement systems as applied in Indonesia. Although there have been numerous research studies examining performance measurement, most empirical work has been undertaken in the context of developed economies. Performance measurement research in the milieu of developing economies is still very much underdeveloped and the progress is considerably much slower than those in developed economies. This study adopts an interpretive approach and applied case study research method in order, to develop an understanding of a) what drives the new performance measurement b) how it is designed and c) how it is used? The findings show that performance measurement in the context of developing economies tends to be driven by different reasons than compared to those developed economies. The findings also indicated developing economies encounter various challenges in designing and implementing performance measurement which eventually affected the use and usefulness of performance measurement. This study thus contributes to improve our understanding of the design, implementation and use of performance measurement in the context of developing economies. More specifically, it improves our understanding regarding (i) internal and external driving forces for performance measurement initiatives in the developing economies, (ii) the effectiveness of design, implementation and use, (iii) technical, organisational and institutional factors influencing design, implementation and use and the complex interactive effects of these three categories of factors, (iv) the interdependence between design, implementation and use, and (v) the complex conflicts of interest among different stakeholders in this context.

Revenue Management (RM) in the airline industry is the practise of selling fixed capacity as a service over a finite time horizon. The market is characterised by the customers’ willingness to pay different prices for the service. This creates the opportunity to target different customer segments and use price differential to attain the optimal passenger fare mix to maximise revenue. The aim is to maximise revenue and an airline can expect revenue increase of between 3 to 7 percent with the successful implementation of a Revenue Management system. The question of whether the revenue increase can be attributed to the RMS is crucial in determining its level of success and validating the optimisation strategy applied (Rannou and Melli, 2003). South African Airways (SAA) migration from Leg-based optimisation to Origin-Destination (O&D) network based revenue management optimisation created the opportunity for this study to measure and evaluate the RMS performance. Revenue performance measuring tools using inventory systems data to measure RMS performance, ASK (Available Seat Kilometre), RASK (Revenue per Available Seat Kilometre), CASK (Cost per Available Seat Kilometre), RPK (Revenue Passenger Kilometre) and cabin factor yield. The limitations relating to the performance measuring tools utilising inventory system data, is the inability for continuous measurement and the isolation of the impact to revenue due to the RMS on its own. In seeking to gauge the performance of the O&D optimisation, the Revenue Opportunity Model (ROM) is applied. ROM is a post departure measuring tool utilised to continuously measure and isolate the contribution of the RMS on SAA’s O&D network. The revenue opportunity achieved versus the potential revenue was assessed. A revenue comparison of the airlines 2014 and 2015 financial year is performed. The results of the analysis showed the O&D optimisation yielded positive revenue capture on routes that applied the correct optimisation strategy. Recommendations on the optimisation strategy to be applied on routes having average or low revenues captured are presented. The aim is to provide the SAA revenue management department with tangible solutions that would result in increased revenue for the SAA network.

The performance assessment done by objective measures have now been replaced with subjective measures. Within the context of this research<br>interdependencies between a construction company&rsquo<br>s &ldquo<br>resources and capabilities&rdquo<br>, &ldquo<br>project management capabilities&rdquo<br>, &ldquo<br>strategic decisions&rdquo<br>, &ldquo<br>strength of relationships with other parties&rdquo<br>and &ldquo<br>external factors&rdquo<br>with &ldquo<br>project performance&rdquo<br>and &ldquo<br>company performance&rdquo<br>were investigated from a resource based perspective which put forward intangible assets of the company. To achieve the objectives, a questionnaire survey was administered to 73 Turkish contractors and the data obtained from 354 projects that were held during the last five years were analyzed using structural equation modeling (SEM). It was hypothesized in this study that construction company performance is influenced by the resources and capabilities within the company, the long-term and short-term strategies adopted by the company, the strength of the relationships of the company with other parties involved in construction projects, external factors and project management competencies. A structural equation model was set up to measure the seven latent variables through their constituent variables and to see if the hypothesized relationships exist. Based on the findings of this study, it can be concluded that, this research has introduced a method to measure performance both in subjective (qualitative) and the objective (quantitative) terms. The strong path coefficients between the constructs of the model are an indication that, after decades in pursuit of finding ways to improve the performance of construction companies, subjective dimensions of performance have proven to be as effective as the traditional objective dimensions.

The overall aim of this study is to investigate the phenomenon of performance measurement in independently owned hotels in Ireland in order to understand the role of measurement in the management of the largest component of the hotel sector. The primary objectives of this study are to investigate the extent to which Irish hotel operators are utilising performance measurement techniques, to establish the rationale for the use of selected performance measures in independent hotels and to understand approaches to performance measurement in the management of independent hotels. A comprehensive investigation of existing performance management and measurement activity is provided in this study. A mixed methods approach to the research was undertaken to gather data on the phenomenon of performance measurement, allowing for a triangulation of data through multiple sources. A survey questionnaire was carried out within the hotels in Ireland followed by focus groups and indepth interviews carried out in a number of small and medium-sized hotels in Ireland. A number of key' performance measurement issues were investigated and include the rationale for performance measurement, the benefits of performance measurement, those responsible for carrying out the function, critical success factors impacting on the business and performance dimensions and measures utilised by hotel operators in the study. The findings of this research have implications for a number of stakeholders, however, the greatest impact will be on the small and medium-sized hotel operator. The research shows there is a need for these hotel operators to adopt a more structured formal approach to performance measurement. A number of models of performance measurement for small, medium-size and large hotels are proposed. These models will contribute to the management of performance in the hotel sector in Ireland, leading to increased effectiveness which is especially important in the current economic climate that the hotel and tourism sector is facing and will face into the future.

This dissertation focuses on the interactions between local public sector organisations and institutions in the development of performance measurement (PM) targets and indicators. The research is grounded in the performance measurement and management literature and adopts a joint new institutional and resource dependence perspective. Empirically, the research, which is qualitative and theory-building, consists of case studies undertaken in local public sector organisations in England. The iterative comparison of theory and data has enabled the investigation of a number of relevant themes. In the last decade, the British Government has placed great emphasis on the consistency of objectives, targets and indicators from national to local levels with the aim of enhancing performance, transparency and accountability, and of driving behavior. However, this research shows that the influence of several organizations and the co- existence of various PM initiatives generate confusion and overlaps locally. Moreover, in the cases considered the unmanageable number of indicators and the lack of clarity regarding the drivers and purposes of PM have led to confused massages and counter- productive approaches to the measurement and management of performance. From a theoretical view-point, the favourable comments expressed by interviewees regarding the current PM regime contrast with critics of New Public Management. Furthermore, legitimacy-seeking and efficiency-enhancing rationals have emerged as intertwined and loosely coupled. This is in opposition to what is maintained by early new institutional theorists. In line with resource dependence theory, PM systems were found to be significant components of power systems in organisations. Through the examination of the roles of PM and the investigation of relevant concepts such as 'golden thread' and performance culture, this research aims to make an impact on policy-making and to improve the ways in which targets and indicators are set and used, hence having a positive effect on the services delivered.

Thesis (M.S. in Software Engineering)--Naval Postgraduate School, March 2007.<br>Thesis Advisor(s): John Osmundson, J. Bret Michael. "March 2007." Includes bibliographical references (p.129-130). Also available in print.

Universiẗat, Diss u.d.T.: Erdmann, Mark-Ken: Supply chain performance measurement unter besonderer Berücksichtigung des Balanced-scorecard-Ansatzes--Zugl.: Dortmund, 2002.<br>Literaturverz. S. [297]-360.

The performance measurement revolution started in the late 1970s with the dissatisfaction of traditional backward looking accounting systems. Since then the literature in this field is emerging. Most of the focus was on designing performance measurement systems, with few studies illustrating the issues in implementing and using performance measurement systems. However there was no solid research reported in literature that demonstrated the impacts of performance measurement when implemented and used with appropriate IT support. In this research, initial evidence was gathered from four companies where IT-supported performance measurement system (IT-PMS) made positive impact on management and business. The findings obtained from these studies were grounded in theory and formed the basis for creating a set of predictions on management and business implications (dependent variables) and pre-conditions, which are the factors that effect the implications (semidependent variables). The objectives of this research were to prove predictions and preconditions as well as to build relationships between IT-PMS implementation (independent variables), predictions and pre-conditions. In order to achieve the research objectives, true experiments with the researcher as facilitator / personal observer (of the experiment) was considered to be essential. It was also essential to have a degree of control by the researcher to vary these independent variables and study their impact on dependent and semi-dependent variables. This strongly urged the researcher to adopt action research as the main research domain, by implementing IT-PMS at four companies and monitoring its impact. Finally, the research demonstrated that appropriately designed performance measurement systems, if supported through appropriate IT platforms and driven by senior management, appropriately implemented and used will result in positive management and business implications such as: facilitating more pro-active management style, increasing positive behaviour such as focusing on facts, communication, empowerment and teamwork, creating complete transparency and visibility of information, identifying weak areas of the business and promoting continuous improvement.

This thesis explores how performance measurement in organisations is effected by the human value systems of those concerned with measurement. Its origins lie in the observation that despite many efforts to devise useful measures of performance, problems continued to exist. It was subsequently hypothesised that problems are generic rather than job specific. This led to research in four very different organisations and the consequent exploration of human values theory in a systemic context. For the purpose of this thesis performance measurement is taken to be any form of assessment of organisation or individual accomplishment. Such measures may stand alone, be combined with others or checked against a pre-set standard When combined they are often referred to as performance indicators or league tables. Values are beliefs about what seems right and important; they are not necessarily virtues. People, families, societal and work organisations all possess value systems. Values are inculcated early in the life of both humans and organisations and are reinforced over time and experience. Both individuals and groups typically hold more than one value, usually they have combinations that form value systems. Human values theory is linked to systems science by investigating the behaviour of groups of values. It is argued that value systems have the emergent properties of attitudes and behaviours. These are essentially a response to other values and value systems. This emergence is likely to be unpredictable when faced with unfamiliar, cogent or inflexible norms. Consequently it is not only important to be clear about the value systems embodied in performance measurement but also those rated highly by those being measured This thesis concludes that performance measurement needs to be more closely matched to the values of the people being measured if it is to be successful. It is argued that singling out individual values is not the most useful way of applying values theory as changes occur swiftly and subconsciously in human activity systems. Instead it is proposed that statements representing world-views give a better picture of the environment into which performance measurement might be introduced. A selection of such value statements are suggested here but it is stressed that these need to be adapted to the organisation concerned in order to be most useful. These can be used to assess priorities but should at all times be considered in combination with other values so that emergence is not ignored.

Manufacturers have in recent years become more and more aware of the benefits of offering more comprehensive value propositions. As the economic climate changes, more manufacturers are trying to capture value further downstream in the value chain by providing services. The field of performance management has been extensively adopted in production and the benefits of performance measurement have been widely praised both in literature and in business. The literature on performance management has also extended into service management and how to manage service performance. But how can performance measurement and performance measurement systems be implemented when the line between products and services becomes more and more unclear? Over a twenty week period, the researchers have studied, analyzed, and observed the procedures at Scania CV’s maintenance development and delivery organization. The study was conducted on Scania’s premises in Södertälje, Sweden. Scania’s Preventative Maintenance Development group develops and sets the requirements for the preventative maintenance programs Scania offers to its customers. The group had a desire to track and measure what effects changes made in the maintenance program have on the customer’s life cycle profit. At Scania’s Preventative Maintenance Development group, there is a developed performance measurement system, MPI-model, consisting of maintenance performance indicators (MPIs). The current MPI-model, however, lacks practical applicability. The master thesis has aimed at investigating how the MPI-model could be implemented in the preventative maintenance development by researching what criteria are set in literature for performance measures, how existing resources can be employed, and how performance measurement systems can be used. Apart from conducting a case study, in order to investigate how performance measurement systems could be implemented, an extensive literature review was also conducted to provide the necessary theoretical knowledge. The result of the study was a proposed three-step model that clarifies the requirements for the implementation of a performance measurement system.

Thesis (MTech (Business))--Peninsula Technikon, 2003<br>This dissertation sets out to develop a Performance Management System for the Greater Stellenbosch Municipality. It is proposed for use as a unit of analysis. The system provides a framework for determining developmental priorities and identifying the appropriate resources. The system monitors progress and simultaneously serves as an instrument that maintains municipal accountability for the delivery of its core developmental functions. Intemationall)(, an infInite number of research projects in the fIeld of performance management and best practices for organisational performance have been undertaken for local authorities. This includes a range of terms extending from the 1950's, known as benchmarking, to the current context where the balance scorecard has been put ori the performance agenda. The emphasis for increased and accountable performance of local authorities is currently on the foreground, because local authorities are now responsible for executing duties in the form of developmental outputs. This responsibility found its framework in a range of legislative obligations as found ill: • Sections 152 and 153 of the Constitution of the Republic of South Africa, 1996 (Act 108 of 1996), outlining the objects and developmental duties of municipalities; • Section 73 of the Municipal Systems Act, 2000 (Act 32 of 2000) that outlines the general duties of municipalities in relation to service delivery; • Chapters 4 and 6 of the Municipal Systems Act, 2000 (Act 32 of 2000) outlining, respectively, community participation and performance management procedures and systems, and • Schedules 4 and 5 parts B of the Constitution of the Republic of South Africa, 1996 (Act 108 of 1996) and Section 84 of the Municipal Structures Amendments Act (Act 33 of 2000) that outlines the service portfolio of municipalities on which service standards should be developed.

Abstract Supply chain performance measurement – the process of qualifying the efficiency and effectiveness of the supply chain. The aim of this study is to create a supply chain measurement framework for manufacturing industry, define what data should be measured and verify the measurement framework in the case company's supply chain. The research approach is hermeneutic and the research was a qualitative, constructive single case study research. The case company operates in the steel industry and provides prefabricated products for customers. The case supply chain was defined to be one supply chain in a plant where prefabricated products are produced. There is a review of the current understanding of supply chain management and literature related to supply chain performance measurement and the study creates a framework for supply chain measurement. This study presents the main theory framework of supply chain performance measurement. The key elements for the measurement framework were defined as time, profitability, order book analysis and managerial analysis. The measurement framework is tested by measuring case supply chain performance. The measurement framework is a valid framework for supply chain performance measurement in manufacturing industry. It is stated that supply chain performance measurement is extremely important in developing supply chain. The measurement framework in this study offers guidelines for measuring the supply chain in manufacturing industry but the measurement framework could be used in different areas of industry as well.

Thesis (MComm (Business Management))--University of Stellenbosch, 2010.<br>ENGLISH ABTRACT: The marketing function has been characterised as the only result-producing function of the organisation and as having the responsibility for achieving profitable revenue growth by means of demand creation. Marketing performance measurement thus not only influences organisational performance, but also influences the marketing function’s stature within the organisation. Hence, marketing performance measurement is a critical management task. However, the negligence of the marketing function to demonstrate its contribution to organisational performance has caused the marketing function to lose its stature within the organisation and consequently, has a limited role in organisational strategy formulation. Only by implementing proper performance measurement practices, will the marketing function regain its credibility with top management, the organisation and resume a central role in organisational strategy. Marketers’ negligence to measure their performance is linked to the paucity of research in marketing performance measurement. The intricacy of problems marketers have to overcome concerning performance measurement adds to their disinclination to measure marketing’s performance. Nevertheless, if marketing performance is not measured, marketing will be unable to contribute to long-term organisational success. The aim of this study was therefore to investigate the marketing performance measurement practices of South African organisations. The marketing performance measurement practices were investigated by focussing on: (1) the overall satisfaction with the existing measures of marketing performance, (2) the marketing performance measures considered by top management, (3) the periodicity of collection of marketing performance measures, (4) the importance top management attaches to the marketing performance measures, (5) the types of benchmarks employed, and lastly (6) whether and how the marketing asset was measured. The results of the study indicated that the South African marketers in this study are uninformed about proper marketing performance measurement practices and that marketing performance measurement is still in the development phases in these South African organisations. The surveyed marketers’ satisfaction with the existing measures of marketing performance indicated their ignorance about the state of marketing performance measurement in South Africa. “Financial measures” emerged as the dominant marketing performance measure. In comparison to the other measures in the study, “financial measures” were collected most often, considered most often and deemed the most important marketing performance measure. Internal benchmarks were used by the majority of marketers in this study while external benchmarks were rarely employed. Only the minority regularly measured the marketing asset. A more balanced set of marketing performance measures was proposed to replace the existing dominant “financial measures” presently utilised by most organisations in this study. It was further recommended that top management set aside their bias towards non-financial measures, considering their influence on the surveyed marketers’ use of marketing performance measures. The introduction of external benchmarks in marketing performance measurement practices was suggested, since the predominant use of internal benchmarks creates a false impression of confidence of the state of marketing performance. It was also recommended that marketers develop measures to quantify the marketing asset. The last recommendation was that the South African Marketing Research Association (SAMRA) should stimulate research in the field of marketing performance measurement.<br>AFRIKAANSE OPSOMMING: Die bemarkingsfunksie is al bestempel as die enigste funksie in die onderneming wat werklik ‘n direkte bydrae lewer tot die winsgewende groei in die onderneming se inkomste. Die prestasie van die onderneming, asook die bemarkingsfunksie se reputasie in die onderneming word beide deur bemarkingsprestasiemeting beïnvloed. Daarom is bemarkingsprestasiemeting ‘n kern bestuursaktiwiteit in die onderneming. Ongelukkig het bemarkers se onvermoë om bemarkingsprestasie te meet, veroorsaak dat die bemarkingsfunksie nie meer hoog geag word in die onderneming nie. Gevolglik, is die bemarkingsfunksie nie meer in ‘n posisie om ‘n bydrae te lewer tot die onderneming se strategiese besluitneming nie. Om bemarking se status as ‘n waardevolle en belangrike organisatoriese funksie te herstel, moet bemarkers prestasiemetingspraktyke ontwikkel. As gevolg van die min navorsing oor hierdie onderwerp en die blote kompleksiteit van die probleme wat bemarkers in die gesig staar in verband met bemarkingsprestasiemeting, is bemarkers nie gretig om hul prestasie te meet nie. Indien bemarkers nie hul prestasie meet nie, sal die bemarkingsfunksie nie in staat wees om ‘n bydrae tot die prestasie van die onderneming, te lewer nie. Die doel van hierdie studie was dus om die bemarkingsprestasiemetingpraktyke van Suid-Afrikaanse ondernemings te ondersoek. Om bemarkingsprestasiemetingpraktyke te ondersoek was die volgende faktore in ag geneem: (1) bemarkers se tevredenheid ten opsigte van hul huidige bemarkingsprestasiemaatstawwe, (2) watter bemarkingsprestasiemaatstawwe deur topbestuur oorweeg word, (3) hoe gereeld bemarkingsprestasiemaatstawwe ingesamel word, (4) hoe belangrik topbestuur die bemarkingsprestasie-maatstawwe ag, (5) teen watter norme Die bemarkingsfunksie is al bestempel as die enigste funksie in die onderneming wat werklik ‘n direkte bydrae lewer tot die winsgewende groei in die onderneming se inkomste. Die prestasie van die onderneming, asook die bemarkingsfunksie se reputasie in die onderneming word beide deur bemarkingsprestasiemeting beïnvloed. Daarom is bemarkingsprestasiemeting ‘n kern bestuursaktiwiteit in die onderneming. Ongelukkig het bemarkers se onvermoë om bemarkingsprestasie te meet, veroorsaak dat die bemarkingsfunksie nie meer hoog geag word in die onderneming nie. Gevolglik, is die bemarkingsfunksie nie meer in ‘n posisie om ‘n bydrae te lewer tot die onderneming se strategiese besluitneming nie. Om bemarking se status as ‘n waardevolle en belangrike organisatoriese funksie te herstel, moet bemarkers prestasiemetingspraktyke ontwikkel. As gevolg van die min navorsing oor hierdie onderwerp en die blote kompleksiteit van die probleme wat bemarkers in die gesig staar in verband met bemarkingsprestasiemeting, is bemarkers nie gretig om hul prestasie te meet nie. Indien bemarkers nie hul prestasie meet nie, sal die bemarkingsfunksie nie in staat wees om ‘n bydrae tot die prestasie van die onderneming, te lewer nie. Die doel van hierdie studie was dus om die bemarkingsprestasiemetingpraktyke van Suid-Afrikaanse ondernemings te ondersoek. Om bemarkingsprestasiemetingpraktyke te ondersoek was die volgende faktore in ag geneem: (1) bemarkers se tevredenheid ten opsigte van hul huidige bemarkingsprestasiemaatstawwe, (2) watter bemarkingsprestasiemaatstawwe deur topbestuur oorweeg word, (3) hoe gereeld bemarkingsprestasiemaatstawwe ingesamel word, (4) hoe belangrik topbestuur die bemarkingsprestasie-maatstawwe ag, (5) teen watter normeDie bemarkingsfunksie is al bestempel as die enigste funksie in die onderneming wat werklik ‘n direkte bydrae lewer tot die winsgewende groei in die onderneming se inkomste. Die prestasie van die onderneming, asook die bemarkingsfunksie se reputasie in die onderneming word beide deur bemarkingsprestasiemeting beïnvloed. Daarom is bemarkingsprestasiemeting ‘n kern bestuursaktiwiteit in die onderneming. Ongelukkig het bemarkers se onvermoë om bemarkingsprestasie te meet, veroorsaak dat die bemarkingsfunksie nie meer hoog geag word in die onderneming nie. Gevolglik, is die bemarkingsfunksie nie meer in ‘n posisie om ‘n bydrae te lewer tot die onderneming se strategiese besluitneming nie. Om bemarking se status as ‘n waardevolle en belangrike organisatoriese funksie te herstel, moet bemarkers prestasiemetingspraktyke ontwikkel. As gevolg van die min navorsing oor hierdie onderwerp en die blote kompleksiteit van die probleme wat bemarkers in die gesig staar in verband met bemarkingsprestasiemeting, is bemarkers nie gretig om hul prestasie te meet nie. Indien bemarkers nie hul prestasie meet nie, sal die bemarkingsfunksie nie in staat wees om ‘n bydrae tot die prestasie van die onderneming, te lewer nie. Die doel van hierdie studie was dus om die bemarkingsprestasiemetingpraktyke van Suid-Afrikaanse ondernemings te ondersoek. Om bemarkingsprestasiemetingpraktyke te ondersoek was die volgende faktore in ag geneem: (1) bemarkers se tevredenheid ten opsigte van hul huidige bemarkingsprestasiemaatstawwe, (2) watter bemarkingsprestasiemaatstawwe deur topbestuur oorweeg word, (3) hoe gereeld bemarkingsprestasiemaatstawwe ingesamel word, (4) hoe belangrik topbestuur die bemarkingsprestasie-maatstawwe ag, (5) teen watter norme vidie bemarkingsprestasiemaatstawwe gemeet word en laastens (6) op watter manier en hoe gereeld die bemarkingsbate gemeet word. In hierdie studie is bevind dat Suid-Afrikaanse bemarkers oningelig is oor bemarkingsprestasiemetingpraktyke en dat bemarkingsprestasiemeting nog in die ontwikkelingsfase in Suid-Afrikaanse ondernemings is. Die bemarkers in die studie se tevredenheid met hul bestaande bemarkingsprestasiemaatstawwe, weerspieël hul onkunde oor die toestand van die bemarkingsprestasiemeting in Suid-Afrika. Die resultate dui aan dat "finansiële maatstawwe" die dominante bemarkingsprestasiemaatreël onder beide topbestuur en bemarkers in hierdie studie is. In vergelyking met die ander bemarkingsprestasiemaatstawwe in die studie, is "finansiële maatstawwe" die meeste ingesamel, meer dikwels oorweeg en ook as die belangrikste bemarkingprestasiemeeting geag. Die meerderhied bemarkers in hierdie studie maak gebruik van interne norme, terwyl eksterne norme selde gebruik word. Slegs die minderheid van bemarkers in hierdie studie, het die bemarkingsbate op ‘n gereelde basis gemeet. Aanbevelings is gemaak dat ‘n meer gebalanseerde stel bemarkingsprestasiemaatstawwe ontwikkel moet word, omdat "finansiële maatstawwe" huidiglik bemarkingsprestasiepraktyke oorheers. Verder is aanbeveel dat die topbestuur van ondernemings hul vooroordeel teenoor nie-finansiële maatstawwe ter syde stel, aangesien bemarkers, in hierdie studie, se gebruik van bemarkingprestasiemaatstawwe daardeur beïnvloed word. Die gebruik van eksterne norme in die respondente se bemarkingsprestasiemetingpraktyke is voorgestel, omdat die gebruik van slegs interne norme ‘n vals indruk van vertroue in die toestand van die bemarkingprestasie skep. Aangesien die minderheid van die respondente gereeld bemarkingsbates gemeet het, is daar aanbeveel dat die betrokke maatstawwe ontwikkel moet viiword. Ten slotte word aanbeveel dat die Suid-Afrikaanse Bemarkingsnavorsingvereniging navorsing op die gebied van bemarkingprestasiemeting moet stimuleer.