BALANCED SCORECARD: PENTINGNYA PERSPEKTIF PROSES BISNIS INTERNAL STUDI EMPIRIS DI PONPES

The purpose of this research is to find an empirical evidence of implementation of internal business process perspective of Balanced Scorecard (BSC) in Assalaam Islamic Modern Boarding School Surakarta (AIMBS Surakarta). The research is case study. Qualitative research design is conducted using semi-structured interviews with 21 members from different stakeholders. The research findings showed that internal business process perspective of BSC and attributes in strategy map of BSC have been implemented well in AIMBS Surakarta. Besides, the research also found supporting factor of implementation of internal business process perspective of BSC in AIMBS Surakarta, namely: strong commitment from top management to adjust the change dan to improve the service to the stakeholders. The limitation of the research is that the research findings can not be generalized because of case study. For future research, the researcher can add the numbers of research object so that the generalization of research findings can be gained. Theoretically, it will give clearer description about the implementation of internal business processperspective of BSC in Islamic boarding schools

How to Use Linear Programming for Information System Performances Optimization

Background: Organisations nowadays operate in a very dynamic environment, and therefore, their ability of continuously adjusting the strategic plan to the new conditions is a must for achieving their strategic objectives. BSC is a well-known methodology for measuring performances enabling organizations to learn how well they are doing. In this paper, “BSC for IS” will be proposed in order to measure the IS impact on the achievement of organizations’ business goals. Objectives: The objective of this paper is to present the original procedure which is used to enhance the BSC methodology in planning the optimal targets of IS performances value in order to maximize the organization\u27s effectiveness. Methods/Approach: The method used in this paper is the quantitative methodology – linear programming. In the case study, linear programming is used for optimizing organization’s strategic performance. Results: Results are shown on the example of a case study national park. An optimal performance value for the strategic objective has been calculated, as well as an optimal performance value for each DO (derived objective). Results are calculated in Excel, using Solver Add-in. Conclusions: The presentation of methodology through the case study of a national park shows that this methodology, though it requires a high level of formalization, provides a very transparent performance calculation

Construction supply chain development interim report

The supply chain in the construction industry is less well developed than in manufacturing. This project proposes to bring world class international business profile benchmarking to assist in the development of small and medium sized (SME) subcontractors. This approach has been widely used in Europe and has enabled significant sectoral supply chain development. The construction SME supply chain is a critical component in the delivery of all construction projects. Furthermore, it undermines the sustainability of the individual enterprise and puts construction projects and jobs at risk. Government procurement agencies view this as construction industry capacity building. In the developed and developing worlds, SME sector firms routinely make up over 95% of companies. The construction industry supply chain is dominated by such firms. Supply chain development and capacity building have been largely neglected in the construction sector, despite rhetoric about the importance of the SME sector to the economy This project seeks to investigate the potential to apply the International Business Profile Benchmarking instrument with the construction industry. The project recognises that there are many facets to the quest for continuous improvement in the construction industry and in wider workplace in general. This first interim report reviews the international literature relating to construction industry performance measurement and performance improvement. A summary of the findings follow. ‘Best value’ is dealt with in a separate interim report

Research on mixture motion and combustion chamber of internal combustion engine

This review paper focuses on the mixture motion into combustion chamber of internal combustion engine. The shape and orientation of the intake port is an important aspect as it defines how the air or fuel/air is delivered to the cylinder and therefore the motion of the fuel/air in the cylinder. Fluid motion into and within the cylinder is known as charge motion and is important due to the influencing turbulence in the cylinder which generally results in faster combustion, which increases combustion efficiency, reduces fuel consumption, reduces knock and pre-ignition in spark ignition engines. The velocity at which the charge enters the cylinder, directing fuel/air towards the spark plug or fuel injector for ignition, the transfer of heat which influences evaporation of the fuel, improving mixing of the fuel/air mixture, and can increase volumetric efficiency, although at the expense of turbulence A main combustion chamber that permits efficient combustion throughout the entire rotational speed range comprising a straight groove extending diametrically from an edge portion of the top surface of a piston and a pair of grooves branching right and left from the straight groove in such a curved manner as to return toward the edge of the surface

Balanced Scorecard adoption in Portuguese organizations: Contingent and institutional variables

Objeto: Este artículo tiene como objetivo identificar y analizar un conjunto de variables contingentes e institucionales que pueden potencialmente influir en el conocimiento e implementación del Cuadro de Mando Integral (CMI) en las organizaciones portuguesas pertenecientes al sector público y privado. Diseño/metodología: Para comprobar empíricamente las hipótesis de investigación formuladas hemos recurrido a los datos obtenidos mediante la aplicación de un cuestionario postal a 591 organizaciones públicas y 549 organizaciones privadas portuguesas, con una tasa de respuesta total del 31,3%. Aportaciones y resultados: Los resultados obtenidos indican la asociación entre el conocimiento CMI y el grado de formación de los empleados, así como entre la implementación del CMI y la realización de cursos de formación. Por otro lado, no hemos obtenido evidencia empírica respecto a la posible relación entre la implementación del CMI y el grado de comunicación interna, el recurso a consultores externos, cuestiones de “modas de gestión” y la búsqueda de legitimidad. Valor añadido: En la revisión de la literatura no se encontraron elementos bibliográficos sobre los factores contingentes e instituciones determinantes en la adopción del CMI en Portugal, hecho que nos permitió dar a este estudio un enfoque innovador. Además, se ha caracterizado la situación del CMI en Portugal haciendo un estudio comparativo con los resultados obtenidos en estudios llevados a cabo en otros países.Purpose: In this article we aim to identify and analyze a set of contingent and institutional variables that can potentially influence the knowledge and the adoption of the Balanced Scorecard (BSC) in Portuguese public and private organizations. Design/methodology/approach: Hypotheses were tested using data obtained from a questionnaire sent to 591 public organizations and 549 private organizations in Portugal, with an overall response rate of 31.3%. Findings and Originality/value: The results indicate the association between BSC knowledge and the level of training of employees, and between BSC implementation and conducting training courses. On the other hand, we did not obtain empirical evidence regarding the possible relationship between the BSC implementation and the degree of internal communication, the use of external consultants, questions of "management fads" and the search for legitimacy. Originality/value: In the literature review we did not found bibliographic elements about the contingent and institutional factors that determine the BSC adoption in Portugal, a fact that allowed us to give this study an innovative approach. Moreover, the BSC situation in Portugal has been characterized, doing a comparative study with the results of studies conducted in other countries.Peer Reviewe

THE BALANCED SCORECARD AS A TOOL FOR ORGANIZATIONAL SUCCESS OF CROATIAN ENTERPRISES

U današnjem dinamičnom i konkurentski intenzivnom okruženju, poduzeća moraju znatno vrijeme, uključujući ljudske i fi nancijske potenci-jale, posvetiti mjerenju uspješnosti ostvarenja strateških ciljeva. Zbog toga se kao prijeka potreba nameće primjena odgovarajućeg sustava strateškog upravljanja i mjerenja uspješnosti prikladnoga za neprekidno praćenje vri-jednosti nematerijalne imovine kao što su inovacije, zadovoljstvo zaposlenika i odnosi s kupcima i dobavljačima. Činjenica je da važnost strategije nikada nije bila veća. Sustav uravnoteženih ciljeva pokazao se provjerenim i efi kas-nim instrumentom koji poduzećima omogućava prepoznavanje, praćenje i kvantifi ciranje nematerijalne imovine i uspješnu primjenu diferencirajućih strategija. Posljednje istraživanje na uzorku od 400 najuspješnijih hrvatskih poduzeća pokazalo je da, usprkos identifi ciranim problemima u poslovanju i strateškom ponašanju, samo 23% primjenjuju Sustav uravnoteženih ciljeva kao sustav strateškog upravljanja.In today’s dynamic, highly competitive environment organizations must devote sig-nifi cant time, as well as human and fi nancial resources to measuring their performance in achieving strategic goals. Therefore organizations must implement an appropriate strategic management - and performance measurement system which is suitable for capturing the value of intangible assets such as employee satisfaction, innovation, and customer and supplier relationships. The fact is that the importance of strategy is more important today then it has ever been. The Balanced Scorecard has emerged as a proven and effective tool in organization’s quest to capture, describe, and translate intangible assets into real value and allow organization to successfully implement differentiating strategies. A recent survey on the sample of 400 most successful Croatian organizations found that, despite recognized problems in their business and strategic behavior, only 23 percent has implemented the Balanced Scorecard as strategic management system

Um estudo sobre os fatores-chave na implantação de modelos de medição do desempenho organizacional

There is a world-wide trend toward the search of knowledge about the measurement of corporate performance. One can see a variety of models focused on the measurement of organizational performance. The specialized literature highlights the benefits and characteristics of the Models of Measurement of Organizational Performance (MMOPs), but without elaborating on the key factors that are essential for an effective implementation of those models in the business environment. This article discusses the following research problem: What are the key factors in the efficient implementation of a MMOP? These factors were investigated by means of bibliographical research and a case study conducted at the Pelágio Oliveira S.A. (Fábrica Estrela), a traditional pasta and biscuit plant in northeastern Brazil. The study was carried out in the light of the Balanced Scorecard – BSC and the Partners for Excellence Programs – PAEX. The bibliographical research evidenced a set of factors that can be grouped in 7 topics: strategy, information system, people, leadership and management, communication, processes, organizational culture. The field research demonstrated that many of those key factors had been carefully dealt with by Pelágio Oliveira S.A. and contributed to the success of the implementation of its model of organizational performance measurement between 2001 and 2003. Key words: measurement, performance, balanced scorecard.Verifica-se uma tendência mundial pela busca do conhecimento sobre a medição do desempenho empresarial, observando-se uma pluralidade de modelos focalizados na medição da performance da organização. A literatura especializada enaltece os benefícios e características dos Modelos de Medição do Desempenho Organizacional (MMDOs), sem discorrer com profundidade sobre os fatores-chave essenciais à eficácia da implementação de referidos modelos no ambiente empresarial. Assim, elaborou-se o seguinte problema de pesquisa: Quais os fatores-chave na implementação eficaz de um MMDO? Esses fatores-chave foram investigados por meio de pesquisa bibliográfica e realização de estudo de caso na Pelágio Oliveira S.A. (Fábrica Estrela), tradicional indústria de massas e biscoitos do Nordeste. O estudo foi realizado à luz dos modelos de medição do desempenho empresarial Balanced Scorecard (BSC) e Programas Parceiros para Excelência (PAEX). A pesquisa bibliográfica revelou um conjunto de fatores-chave que podem ser agrupados em sete temas: estratégia, sistema de informações, pessoas, lideranças e gestão, comunicação, processos, cultura organizacional. A pesquisa de campo demonstrou que muitos dos fatores-chave identificados na pesquisa bibliográfica foram cuidadosamente trabalhados pela empresa estudada, tendo contribuído para o sucesso do processo de implementação do seu modelo de medição do desempenho organizacional ocorrido no período de 2001 a 2003. Palavras-chave: medição, desempenho; balanced scorecard

O Balanced Scorecard e o alinhamento organizacional: um estudo de casos múltiplos

The Balanced Scorecard (BSC) is presented in the technical literature as an administration instrument that makes it possible to align an organization with its strategy. This paper discusses how the BSC promotes that organizational alignment and tries to identify the factors that contribute to it. For that purpose, an exploratory-qualitative research of companies that have implemented the BSC for at least more than one year was made. The sources of evidences were focal interviews, documents and direct observation. The factors of the organizational alignment were grouped in two categories: structure and management. The most relevant factors were: (a) the relation of cause and effect and the unfolding of the scorecard in the category of structure; (b) focus on the strategy, priority of projects, the people’s participation in the discussions on the strategy and motivation and their commitment to the strategy process in the category of management. The results show that the BSC contributes to the organizational alignment because its structural components bring about managerial changes that lead to an improvement of the focus on the strategy. Key words: balanced scorecard, organizational alignment, corporate strategy.O Balanced Scorecard (BSC) é apresentado na literatura técnica como um instrumento de gestão que possibilita o alinhamento da organização com sua estratégia. Para se verificar como o BSC promove esse alinhamento, elaborou-se o presente estudo, que tem por objetivo analisar o funcionamento do BSC, de modo a identificar os fatores que contribuem para o alinhamento organizacional. Para tanto, realizou-se uma pesquisa exploratório-qualitativa, por meio de um estudo de casos múltiplos em empresas que implantaram o BSC há mais de um ano. As fontes de evidências foram entrevistas focais, documentos e observação direta. Os fatores do alinhamento organizacional identificados foram agrupados em duas categorias: Estrutura e Gestão. Os fatores mais relevantes foram: (a) relação de causa e efeito e desdobramento do scorecard, na categoria Estrutura; (b) foco na estratégia, priorização de projetos, participação das pessoas nas discussões sobre a estratégia e motivação, e comprometimento das pessoas com o processo da estratégia, na categoria Gestão. Os resultados mostram que o BSC contribui para o alinhamento organizacional porque seus componentes estruturais provocam mudanças gerenciais que levam à melhoria do foco na estratégia. Palavras-chave: balanced scorecard, alinhamento organizacional, estratégia corporativa

Kajian penilaian prestasi komiti sekolah dalam pengurusan fasiliti di sekolah dasar di Kabupaten Batubara, Indonesia

School Committee is known as a key player in the practice of school based management principles which allow the community to play an important role in order to determine the quality of education. It involves school facility management as a mean to ensure an effective teaching and learning environment. However, the lack of School Committee involvement has become an issue and influenced on the quality of education particularly on school facilities. Therefore, the objective of this research is to address the performance of School Committee within the management of school facilities. Accordingly, primary school of Batubara District was chosen as a case study. In this research, the concept of facility management process and Logometrix Model were introduced as a basis to develop a framework on measuring the level of School Committee performance within school facility management. The standard of Indonesian school facility was used as the criteria on the measurement of School Committee performance. Mixed method was deployed to execute this research. The qualitative aspect involved semi structured interviews with the School Committee members of seven public primary schools in Batubara District. The interview addressed that School Committee required school facility management criteria as an effort to improve the level of School Committee involvement. Subsequently, quantitative approach deployed through 381 questionnaires distributed to stakeholders who work with and use school facilities in public primary school which spread over seven sub districts. The result revealed that the level of School Committee involvement in school facility management is low. The result on both quantitative and qualitative concluded that performance within school facility management needs to be improved