A Business Model for Managing System Change Through Strategic Financing and Performance Indicators: A Case Study

2012 ◽  
Vol 49 (3-4) ◽  
pp. 517-525 ◽  
Author(s):  
Mary I. Armstrong ◽  
Heidi Milch ◽  
Peter Curtis ◽  
Phillip Endress
Keyword(s):  
Business Model ◽  
Performance Indicators ◽  
System Change ◽  
And Performance ◽  
Managing System

scholarly journals Acoustical planning for workplace health and well-being: A case study in four open-plan offices

2019 ◽  
Vol 26 (3) ◽  
pp. 207-220 ◽  
Author(s):  
Young Lee ◽  
Francesco Aletta
Keyword(s):  
Performance Indicators ◽  
Well Being ◽  
Key Performance Indicators ◽  
The United States ◽  
Workplace Health ◽  
Open Plan ◽  
And Performance ◽  
Acoustic Environments ◽  
Health And Well Being

Noise is the most frequent reason for complaints about environmental conditions in the workplace. It is associated with individual health and well-being and decreased productivity and performance. This study identified a set of acoustic strategies for open-plan workplaces and examined a case study applying those to four open-plan offices in the United States. The set of measures was defined based on a literature review and a focus group interview with 17 experts. A total of four topics were identified as key performance indicators of proper acoustic environments in the open-plan workplaces. A total of 19 items were then developed within these 4 topics as the protocols for planning acoustic strategies for workplace health and well-being. In the case study, the level of acoustic performance for workplace health and well-being was highest in the Dallas office (27.5 points out of a total of potential 40.0) followed by the Minneapolis office (26.0). Both offices outperformed the other offices in achieving space planning principles to control noises and occupant noise control in open spaces for acoustical privacy. A further examination on the relationships between acoustic strategies and other health and well-being key performance indicators in these offices suggests that guidance to increase occupants’ auditory comfort, well-being, and performance should be sought by designers in a holistic and integrative way.

Audit and performance indicators: A case study in ophthalmology

1988 ◽  
Vol 3 (4) ◽  
pp. 301-314 ◽  
Author(s):  
Harold Schnieden ◽  
Michèle Grimes
Keyword(s):  
Performance Indicators ◽  
And Performance

scholarly journals DESAIN IMPLEMENTASI BADAN LAYANAN UMUM DAERAH PADA SEKOLAH MENENGAH KEJURUAN SEBAGAI PENGUATAN PEMBELAJARAN BERBASIS INDUSTRI

2021 ◽  
Vol 4 (2) ◽  
pp. 121
Author(s):  
Wahid Hariyanto
Keyword(s):  
Performance Indicators ◽  
Financial Management ◽  
Qualitative Approach ◽  
Vocational Schools ◽  
Organizational Governance ◽  
Organization Management ◽  
And Performance ◽  
Study Type ◽  
Financial Administration

Abstract: This article aimed to reveal the practice of BLUD implementation in SMK Negeri 1 Jenangan Ponorogo. Considering from 2110 vocational schools in East Java, only 20 being BLUD status. And out of 45 vocational schools in Ponorogo, only 1 being BLUD status. This research is important to do because considering the existence of BLUD itself is oriented to the development of teaching factory, so, the result from this research can be used as a model for another institutions. And based on the search and the knowledge of Researcher, no one research on BLUD practice in vocational education institutions. This research used a qualitative approach with a case study type. The analysis used the basic concepts of analysis by Mathew B. Miles and A. Michael Huberman. This study concludes: first, the organization management of the BLUD is carried out by creating a organizational structure that focused on BLUD financial administration called the BLUD Financial Administration Manager. Second, the financial management of the BLUD is carried out by making a number of documents that support the operation of the BLUD financial administration. These documents include the Rencana Kerja Anggaran (RKA) and Dokumen Pengelolaan Anggaran (DPA) whose implementation is assisted by the BLUD operator. Third, the management of BLUD accountability is carried out by assessing performance and financial absorption through the steps of establishing financial and performance indicators, assessing performance and finance, continued clarifying and finding solutions to improve existing processes.Keywords: Organizational Governance; Finance; Accountability; Industry Based Learning.Abstrak: Penulisan artikel ini bertujuan mendeskripsikan praktik pelaksanaan BLUD yang ada di SMK Negeri 1 Jenangan Ponorogo. Mengingat dari 2110 SMK di Jawa Timur hanya ada 20 yang berstatus BLUD. Dan dari 45 SMK di Ponorogo hanya 1 yang berstatus BLUD. Penelitian ini penting dilakukan karena keberadaaan BLUD diorientasikan untuk pengembangan pembelajaran berbasis industri, sehingga model pengelolaannya perlu diketahui sebagai model bagi lembaga pendidikan lain yang ingin menuju ke status tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan jenis studi kasus. Pengambilan datanya melalui wawancara, observasi, dan dokumentasi. Analisis menggunakan konsep dasar analisis milik Miles dan Huberman. Penelitian ini menyimpulkan: pertama, Tata kelola organisasi BLUD dilakukan dengan membuat struktur khusus yang menagani administrasi keuangan BLUD yang dinamakan Pengelola Administrasi Keuangan BLUD. Kedua, tata kelola keuangan BLUD dilakukan dengan membuat serangkaian dokumen yang mendukung jalannya administrasi keuangan BLUD. Dokumen tersebut meliputi Rencana Kerja Anggaran (RKA) dan Dokumen Pengelolaan Anggaran (DPA) yang pelaksanaannya dibantu oleh operator BLUD. Ketiga, tata kelola akuntabilitas BLUD dilakukan dengan melakukan penilaian kinerja dan keterserapan keuangan melalui langkah menetapkan indikator kinerja dan keuangan, penilaian kinerja dan keuangan, serta klarifikasi dan pencarian solusi untuk memperbaiki proses yang ada.Kata kunci: Tata kelola Organisasi; Keuangan; Akuntabilitas; Pembelajaran Berbasis Industri.

scholarly journals Analisis Varians Anggaran Belanja untuk Pengukuran Kinerja

2018 ◽  
Vol 3 (4) ◽  
pp. 348-363
Author(s):  
Fitri Irka Wahyu Niansyah ◽  
Ali Tafriji Biswan
Keyword(s):  
Performance Indicators ◽  
Absorption Rate ◽  
Performance Information ◽  
Case Study Approach ◽  
Study Approach ◽  
The Government ◽  
And Performance ◽  
Budget Execution

The quality of budgeting is an instrument to assess the performance of the entity. Analysis of budget execution can be engaged by comparing budget realization in LRA and budget in DIPA. The budgetary variances arise due to differences, but unfortunately the government has not been intensively using variance analysis as an evaluation of budgeting. The qualitative research with this case study approach aimed to analyze the variance of the budget and relate it to the performance assessment of Foreign Corporate and Individual Tax Service Office. The results showed the absorption rate of 94,42% with variance (difference) of IDR974.697.831 or equivalent to 5,58% for expenditure activities. The absorption of the budget encourages the achievement of output targets and Key Performance Indicators (IKU) that impact on the Performance Value Organization (NKO) at a good level of 93,57%. The study recommends the importance of reviewing the accuracy of the expenditure allocation and budgeting must also meet the criteria of Architecture and Performance Information (ADIK). ABSTRAK Kualitas penganggaran belanja merupakan instrumen untuk menilai kinerja satuan kerja. Analisis pelaksanaan anggaran dapat dilakukan dengan membandingkan realisasi anggaran pada Laporan Realisasi Anggaran (LRA) dan anggaran pada Daftar Isian Pelaksanaan Anggaran (DIPA). Varians anggaran belanja timbul akibat perbedaan, namun sayangnya pemerintah belum intensif menggunakan analisis varians sebagai evaluasi penganggaran. Penelitian kualitatif dengan pendekatan studi kasus ini bertujuan menganalisis varians anggaran belanja dan mengaitkannya dengan penilaian kinerja KPP Badan dan Orang Asing. Hasil penelitian menunjukkan tingkat penyerapan anggaran 94,42% dengan varians (selisih) sebesar Rp974.697.831,00 atau setara dengan 5,58% untuk kegiatan belanja. Penyerapan anggaran tersebut mendorong tercapainya target keluaran dan Indikator Kinerja Utama (IKU) yang berdampak pada Nilai Kinerja Organisasi (NKO) pada level baik yakni 93,57%. Studi merekomendasikan agar ditinjau kembali apakah alokasi belanja telah didistribusikan pada pos-pos yang tepat sehingga realisasi lebih baik lagi. Penyusunan anggaran juga harus memenuhi kriteria Arsitektur dan Informasi Kinerja (ADIK) mengingat kompleksitas revisi jenis belanja.

Supporting start-up business model design through system dynamics modelling

2017 ◽  
Vol 55 (1) ◽  
pp. 57-80 ◽  
Author(s):  
Federico Cosenz
Keyword(s):  
System Dynamics ◽  
Performance Management ◽  
Business Model ◽  
Business Strategy ◽  
Single Case ◽  
Content Type ◽  
Business Modelling ◽  
Start Up ◽  
And Performance

Purpose The purpose of this paper is to explore how system dynamics (SD) modelling can provide a methodological support to business model (BM) design with the intent to better communicate business strategy and manage performance. Design/methodology/approach After a literature review of the field and an analysis of the strengths and limitations of conventional BM frameworks, the paper illustrates and discusses an approach that combines such a framework with SD modelling. A single-case study design was selected to explore the implications and limitations of using this combined approach to business modelling. Findings The methodological support provided by SD to BM design may effectively improve business strategy communication and performance management through both the adoption of a systemic and flexible perspective able to identify and analyse the main cause-and-effect relationships between the key-elements of the business strategy, and the use of a simulation technique that contributes in understanding how a firm operates, and its prospective performance over time. Originality/value Growing interest for BMs appears in the recent strategic management literature with research highlighting strengths and shortcomings. However, few attempts have been produced to overcome such limitations, while the adoption of SD is relatively new in supporting BM design.

scholarly journals Metrics at Work: a case study about the tensions in the journalistic industry

2021 ◽  
Vol 27 (4) ◽  
pp. 1205-1214
Author(s):  
Lorena Marisol Retegui
Keyword(s):  
Digital Media ◽  
Business Model ◽  
Digital Content ◽  
Economic Factors ◽  
Organizational Changes ◽  
And Performance

This article aims to present a debate over the increasingly complex and widespread use of measurement indicators and performance of digital content in the journalistic industry, considering the case study of La Nación, one of the leading news institutions in Argentina. The paper reconstructs the introduction and architecture of metrics measurement in the newsroom of La Nación, and the journalists’ perceptions and experiences regarding these organizational changes. The focus will be on the adoption of the Score, an algorithmic metric developed in-house at La Nación, designed with journalistic input and eventually modified to include economic factors. The findings confirming the tensions between professional and commercial logics produced by adopting digital metrics in the newsroom; and suggesting that journalists experiences metrics as strong disciplining influence. All this is involved in an uncertain context implicating the financing of Argentinean digital media along with the decline in the traditional journalistic business model.

scholarly journals THE SET OF PERFORMANCE INDICATORS IN TRANSPORT AND FORWARDING SERVICES – CASE STUDY

2017 ◽  
Vol 5 ◽  
pp. 247-253
Author(s):  
Aneta KuciĹ„ska-LandwĂłjtowicz ◽  
Marcin Lorenc
Keyword(s):  
Measurement System ◽  
Performance Indicators ◽  
Process Approach ◽  
Performance Measurement System ◽  
Case Study Approach ◽  
Study Approach ◽  
Original Proposal ◽  
And Performance

This article applies to the set of performance indicators in companies operating in the transport and forwarding services. The authors described the importance of the process approach in the management of the organization, and its main requirements connected with the measurements and performance indicators. On this basis, the identification and analysis of the processes was carried out in small and medium-sized enterprises in the area of transport and forwarding. This is followed by a proposal to develop a performance measurement system dedicated to such companies. The system includes a comprehensive set of indicators to monitor the efficiency, effectiveness, timeliness and quality of the identified processes. The presented project is the original proposal of the authors, complementing the available literature knowledge. The paper depicts the research results which are based on a case study approach

Theoretizing A New Sustainable Business Event: Extension of Mair and Jago Model

2015 ◽  
Vol 3 (2) ◽  
pp. 55
Author(s):  
Norol Hamiza Zamzuri ◽  
Khairil Wahidin Awang ◽  
Yuhanis Abdul Aziz ◽  
Zaiton Samdin
Keyword(s):  
Social Impact ◽  
Geographical Area ◽  
Infrastructure Development ◽  
Structured Interviews ◽  
Sustainable Business ◽  
Knowledge Resources ◽  
Business Events ◽  
And Performance ◽  
Event Based

The growth of the event sector is underpinned by the demand of organizing a business event.  Thus, it leads to an increase in economic and social impact. However, the problems from the growth of this sector potentially results from the use of several event materials, transportation and infrastructure development.  Organizing a green event is seen as one of the strategies to reduce the environmental impact.  Therefore, the aim of this paper is to explore the issues involved throughout the process of greening an event by applying Mair and Jago Model.  Semi-structured interviews were conducted with event managers from six Malaysia business event companies that encourage green practices during their event.  Findings suggest that impact, initiative, support and performance motivates event organizers in organizing a green event.  It has also been found that knowledge, resources and behaviour are the barriers faced by event organizers throughout the process of organizing a green event.  Based on the findings it appears that two important factors have emerged from the data collection and analysis that showed a deviation from the Mair and Jago Model, namely “impact” for the motivation element and “support” for the barrier element.  The main limitation of this study was the scope of the study; as it only focuses on business events.  However, as the main purpose of this study is to explore the issues of organizing a green event, it has been found that there are other issues need to be explored in other contexts and geographical area.  Apart from this, as this is a case study, it can only replicate according to the circumstances of this case study. However, this study can be generalized in terms of the theory that has emerged from it.  It is suggested that further research should explore more issues in other contexts and geographical areas. 

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