scholarly journals DESENVOLVIMENTO DE INDICADORES DE SUSTENTABILIDADE PARA A GESTÃO DE UM CAMPUS UNIVERSITÁRIO UTILIZANDO O BALANCED SCORECARD

e-xacta ◽  
2016 ◽  
Vol 9 (2) ◽  
Author(s):  
Mariana Pereira Carneiro ◽  
Fernanda Dos Santos Silva ◽  
Brenda De Farias Oliveira Cardoso ◽  
Veronica De Menezes Nascimento Nagata ◽  
Léony Luis Lopes Negrão
Keyword(s):  
Balanced Scorecard ◽  
Performance Indicators ◽  
Action Planning ◽  
Sustainability Indicators ◽  
University Campus ◽  
Private Companies ◽  
Public Companies ◽  
Non Profit ◽  
Swot Matrix ◽  
Definition Of

<p>Os indicadores de desempenho simbolizam o desempenho das organizações no mercado em que estão inseridas. Mesmo sendo mais constantes em empresas privadas, nas organizações públicas e sem fins lucrativos, a possibilidade de a ferramenta melhorar a administração é reconhecida em perspectivas econômica, social e ambiental. Assim, o trabalho objetivou a criação de indicadores de sustentabilidade utilizando o Balanced Scorecard em um campus universitário, definindo quais medidas, métricas e iniciativas devem ser seguidas para implementar sua estratégia. Desse modo, por meio do planejamento, observações e análise dos ambientes, foi possível criar uma matriz SWOT, para auxiliar na definição dos objetivos do campus; um mapa estratégico, para comunicar os objetivos; e um plano de ação, para a implementação da estratégia. Além disso, os resultados obtidos mostraram a relevância dos métodos de gestão para empresas públicas, além de contribuir com o conhecimento acerca de indicadores de sustentabilidade em universidades.</p><p>ABSTRACT</p><p>Performance indicators symbolize the performance of organizations in the market that they are inserted. Even being more constants in private companies, the ability of the tool to improve the administration in public and non-profit organizations is recognized in economic, social and environmental perspectives. Therefore, this paper aimed the creation of sustainability indicators using Balanced Scorecard on a university campus, defining which measures metrics and initiatives must be pursued to implement its strategy. Thus, after planning, observing and analyzing the environment, it was possible to create a SWOT matrix to assist the definition of the campus goals, a strategic map to communicate the goals and an action planning to implement the strategy. Besides, the results show the importance of management methods for public companies, in addition to contributing to the knowledge of sustainability indicators in universities.</p>

scholarly journals COMPANY PERFORMANCE APPRAISAL USING THE BALANCE SCORECARD METHOD TO IMPROVE PERFORMANCE IN PUBLIC COMPANIES JASA TIRTA I

Profit ◽  
2021 ◽  
Vol 15 (01) ◽  
pp. 1-7
Author(s):  
Supriyadi Eko Prasetiyo ◽  
Mohammad Burhan ◽  
Gaguk Apriyanto
Keyword(s):  
Performance Appraisal ◽  
Balanced Scorecard ◽  
Performance Indicators ◽  
Company Performance ◽  
Public Performance ◽  
Public Companies ◽  
The Balanced Scorecard ◽  
Financial Perspective ◽  
Customer Perspective ◽  
Process Perspective

Jasa Tirta I Public Company is a state-owned company engaged in the management of water resources. The quality of the performance of an organization can be known by measuring the performance of the achievement of performance indicators. Comprehensive planning of performance indicators is needed. This study aims to determine the performance measurement of Perum Jasa Tirta I by the Balanced Scorecard method and then analyzed by the PDCGA (Plan-Do-Check-Goal-Action) method for continuous improvement to improve company performance. The research method used in this study uses a mixed-method approach. The results showed that the measurement of public performance based on the Balanced Scorecard Perum Jasa Tirta I 2015-2019 method is divided into 4 approaches: financial perspective, customer perspective, internal business process perspective, and learning & growth perspective including good performance. Judging from the financial perspective it is included in the very good category. From the customer perspective, it is included in the excellent category. From the internal business perspective it is classified as quite good, Electricity Raw Water Service indicators reached 93% of the 100% target and environmental management achieved 97% of the 100% target. From the perspective of learning & growth in the excellent category.

scholarly journals Overheads as a Performance Indicator in the Local Public Sector Organizations

2020 ◽  
Vol 15 (8) ◽  
pp. 1
Author(s):  
Christian Rainero ◽  
Alessandro Migliavacca ◽  
Sara Reano
Keyword(s):  
Public Sector ◽  
Performance Indicators ◽  
Performance Indicator ◽  
The United States ◽  
Point Of View ◽  
Direct Access ◽  
Capital Investments ◽  
Public Companies ◽  
Non Profit ◽  
Real Market

If we consider business forms from the point of view of satisfying needs, public companies are consumer companies that satisfy collective needs with the aim of redistributing income. They differ from production companies in that they do not have direct access to the market, so that the sources of financing derive from the taxes imposed by law, while the uses concern management costs, capital investments and debt repayments. Maintaining this interpretation, another category belonging to consumer companies is that of non-profit companies, which can be equated partially to public companies precisely because of the absence of a real market of reference and the finding of sources of funding for the performance of the activity mainly from external contributions without consideration. The only difference is inherent in the fact that such contributions cannot be imposed by law and are aimed at assisting and providing services and benefits to the community of reference, in the absence of profit and capital distribution. Therefore, if in the public sector performance is mainly and historically linked to the management of financial resources and public debt, in the field of nonprofit there is a different literature focused more on the control of economic aspects (and in particular the costs of the activity) as performance indicators of the company&#39;s activity. At the international level, and in particular in the United States, the use of the incidence of overheads is an element of examination to assess the performance of the non-profit sector. In this article, the subject of analysis is the possibility of using the overhead level to assess the performance of a public body. The analysis is carried out by comparing the incidence of overheads on the revenues of Italian municipalities in the years 2015-2017 with the performance indicators given by the deficit parameters established by current administrative legislation. From this analysis, it is possible to identify the presence of a correlation between the performance indicators and the incidence of overheads, in which the likelihood of the presence of &ldquo;good&rdquo;, &ldquo;excellent&rdquo; or &ldquo;excellent&rdquo; indicators is given by levels of overhead in the region of 10% of the total revenue assessed, with a margin of tolerance of 3% in positive for smaller entities (up to 5,000 inhabitants), and 3% in negative for larger entities.

Wie nachhaltig ist die Schweizer Forstpolitik? Das Nachhaltigkeits-Assessment der Schweizer Forstpolitik: Vorgehen und wichtigste Resultate | How Sustainable Is Swiss Forest Policy? The Sustainability Assessment of Swiss Forest Policy: Approach and Main Results

2000 ◽  
Vol 151 (12) ◽  
pp. 472-479 ◽  
Author(s):  
Ingrid Kissling-Näf
Keyword(s):  
Forest Management ◽  
Sustainable Forest Management ◽  
Sustainability Assessment ◽  
Forest Policy ◽  
Sustainability Indicators ◽  
International Level ◽  
Definition Of ◽  
International Experts

A group of international experts evaluated whether the aims and instruments of Swiss forest policy are suitable for the promotion of sustainable forest management based on the pan-European criteria. Approach and main results are presented as well as the method developed for the definition of sustainability indicators as an instrument for the evaluation of sectoral policies and the possibility of a transfer of methods and indicators on an international level.

Assessment of the Culture of Care working with laboratory animals by using a comprehensive survey tool

2021 ◽  
pp. 002367722110144
Author(s):  
Thomas Bertelsen ◽  
Kirstine Øvlisen
Keyword(s):  
Performance Indicators ◽  
Essential Elements ◽  
Laboratory Animals ◽  
Survey Tool ◽  
Culture Of Care ◽  
Eu Directive ◽  
Comprehensive Picture ◽  
Comprehensive Survey ◽  
Definition Of ◽  
The Eu

The term Culture of Care, within the scientific community using laboratory animals, is being used more and more frequently after it was introduced in the EU Directive 2010/63/EU, where it is phrased as a ‘climate of care’, which became effective in national legislation from January 2013. However, there is a risk that the term could become a meaningless phrase if no agreed local definition of the term exists at the animal facility (called establishment in the EU Directive). This paper presents a comprehensive survey tool that provides a means to describe what the Culture of Care in an establishment looks like. The tool is one of the elements that can contribute to the overall picture of the culture; however, it cannot stand alone. Together with an evaluation of the effectiveness of the Culture of Care (e.g. key performance indicators) and a description of the outcomes and achievements in terms of animal welfare and the 3Rs (Replace, Reduce, Refine), the survey tool will constitute a comprehensive picture. The survey tool offers a multilevel and comprehensive view of different subcultures, presenting details on mindset and behaviour of the employees and the different relations within the culture, thus enabling the initiation of improvement projects if required. The tool addresses essential elements of a co-operative culture in terms of what we think, what we do and how we work together.

Systematic Literature Review on Smart Mobility: A Framework for Future “Quantitative” Developments

2021 ◽  
pp. 088541222199424
Author(s):  
Mauro Francini ◽  
Lucia Chieffallo ◽  
Annunziata Palermo ◽  
Maria Francesca Viapiana
Keyword(s):  
Cluster Analysis ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Performance Indicators ◽  
State Of The Art ◽  
Measurement Model ◽  
Broader Impacts ◽  
Research Goal ◽  
Smart Mobility ◽  
Definition Of

This work aims to reorganize theoretical and empirical research on smart mobility through the systematic literature review approach. The research goal is to reach an extended and shared definition of smart mobility using the cluster analysis. The article provides a summary of the state of the art that can have broader impacts in determining new angles for approaching research. In particular, the results will be a reference for future quantitative developments for the authors who are working on the construction of a territorial measurement model of the smartness degree, helping them in identifying performance indicators consistent with the definition proposed.

scholarly journals Social Potential of Non-Profi t Organizations

2021 ◽  
pp. 80-100
Author(s):  
V. M. NOVIKOV
Keyword(s):  
Large Scale ◽  
The State ◽  
Charitable Organizations ◽  
Specific Content ◽  
Non Profit ◽  
Regional Administration ◽  
Wide Range ◽  
Non Profit Organizations ◽  
Definition Of ◽  
Charitable Activities

There is a steady trend in the wide range of literature on the study of institutions: the definition of theoretical judgments often does not coincide and is not combined with the definition of general connections and patterns, which leads to ignoring the principle of systematic analysis of socio-economic processes. Indirectly, this means the priority of the random (individual) over the whole and general. Meanwhile, the concept of an institution correlates with the specific content of a phenomenon or process and is supplemented by a generalized and systematic approach. The study of such an urgent problem of the market economy as institutional choice through non-profit organizations requires the extension of the analysis not only to governmental but also to non-governmental structures, which are an element of the whole. In this regard, the article provides a historical overview of the development of nonprofit organizations and charitable activities as a large-scale social phenomenon, which made it possible to draw attention to the possibility of using the experience of past years for the purposeful organization of non-state institutions of charity, including by improving social partnerships. Analysis of the current state of non-profit organizations in Ukraine, despite the growth in their number, shows a decrease in the volume of charitable activities. In recent years, the country has taken certain steps to improve charity. However, this is not enough. The institutional environment for philanthropy needs to be improved. The solution to this problem is possible with the active influence of the state on the management of non-commercial activities. Improving the tools of functioning, financing, as well as increasing attention to the development of statistics in this area of activity is considered relevant. In this regard, the purpose of the article is to identify pressing issues and ways to improve charitable organizations. The solution to this problem is possible with the active influence of the state on the management of non-profit activities. The development of the institutional framework of the nonprofit sector of the economy means the improvement of financial reporting, greater openness of charitable organizations, streamlining of their legal relations, liberalized taxation and strengthened control over the activities of non-profit organizations. The article pays special attention to the problem of accumulation and distribution of charitable funds. The potential of charitable organizations can be expanded by shifting the focus of their regulation away from predominantly corporate to regional administration, which increases the importance of the institution of partnership in the development of charity. The article uses historical and logical methods, which allowed to study the formation and development of non-profit organizations in the evolutionary aspect.

scholarly journals IT Effect Assessment for Non-profit Organization

2019 ◽  
Vol 8 (4) ◽  
pp. 8854-8858
Keyword(s):  
Performance Management ◽  
Performance Indicators ◽  
Business Processes ◽  
Key Performance Indicators ◽  
Federal State ◽  
Non Profit ◽  
Core Business ◽  
The Core ◽  
Commercial Activities ◽  
Non Profit Organizations

The article is devoted to assessing the effect of the implementation of information technologies in non-profit organizations. The purpose of the assessment is to evaluate the effect of IT implementation and its impact on key performance indicators of an organization. The indicators characterizing the results of the organization’s activities in accordance with the State Assignment and the results of commercial activities were used as the key performance indicators. For federal state budget NPOs, it has been shown that a positive IT effect for auxiliary business processes does not directly ensure positive performance indicators for the core business processes. Hidden effects of the use of IT were assessed by changes of the indicators of the core business processes. Performance indicators characterizing the results of commercial activities may demonstrate a negative effect. Understanding the specifics of non-profit organizations, as well as metrics and performance parameters characterizing the effectiveness of such organizations, is important to ensure a correct approach to the digitalization of business processes and their performance management.

scholarly journals Balanced Scorecard: estudo sobre sua utilização como instrumento de gestão na empresa Novo Nordisk no Brasil

ForScience ◽  
2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Edmar Souza Moreira ◽  
Wagner de Paulo Santiago ◽  
Igor Veloso Colares Batista
Keyword(s):  
Strategic Planning ◽  
Balanced Scorecard ◽  
Common Knowledge ◽  
Methodological Approach ◽  
Structured Interviews ◽  
The Balanced Scorecard ◽  
Agency Conflict ◽  
Definition Of ◽  
Pharmaceutical Production

Difundido entre empresas de todo o mundo, o Balanced Scorecard, três décadas após a sua criação, continua sendo um instrumento utilizado pelas empresas para gestão do  Planejamento Estratégico. Este estudo tem o objetivo de analisar a utilização prática do Balanced Scorecard como instrumento de gestão do Planejamento Estratégico na empresa Novo Nordisk Produção Farmacêutica do Brasil Ltda., identificando pontos de divergência em relação à teoria criada por Kaplan e Norton nos anos 90. Para a realização da pesquisa, foi adotada a abordagem metodológica empírico analítica, com a condução de estudo de caso em uma unidade fabril da empresa localizada em Montes Claros – MG. Foram feitas 19 entrevistas semiestruturadas com diretores e gerentes e aplicados 207 questionários aos demais funcionários. Os resultados mostraram que entre os gestores da empresa existe um conhecimento comum em relação às premissas para definição do Planejamento Estratégico e  um alinhamento sobre o Balanced Scorecard.  Contrariamente ao exposto por Kaplan e Norton sobre as etapas de criação do Balanced Scorecard, verificou-se que o processo na Novo Nordisk em Montes Claros é desenvolvido de forma inversa, primeiro são recebidas as metas advindas da matriz, para então ser desenvolvido o Planejamento Estratégico que levará ao atingimento destas metas. A pesquisa mostrou ainda as adaptações feitas pela empresa em estudo ao modelo proposto por Kaplan e Norton, de forma a minimizar as barreiras oriundas do conflito de agência que podem levar ao insucesso na obtenção dos resultados esperados para as metas definidas no Planejamento Estratégico das organizações.Palavras-chave: Balanced scorecard. Metas. Planejamento Estratégico.Balanced Scorecard: study on its use as a management instrument in Novo Nordisk company in BrazilAbstractDiffused among companies around the world, the Balanced Scorecard continues to be an instrument used by the companies to manage the Strategic Planning, even three decades after its creation. This study aims to analyze the practical use of the Balanced Scorecard as an instrument for the management of Strategic Planning in Novo Nordisk Produção Farmacêutica do Brasil Ltda (Novo Nordisk Pharmaceutical Production of Brazil Ltda), identifying points of divergence from the theory created by Kaplan and Norton in the 1990s. To develop the research, the analytical empirical methodological approach was adopted, with the conduction of a case study at a company unit located in Montes Claros - MG. There were 19 semi-structured interviews with directors and managers and 207 questionnaires were applied to the other employees. The results showed that among the managers of the company there is a common knowledge regarding the premises for the definition of Strategic Planning and also an alignment on the Balanced Scorecard. Contrary to what Kaplan and Norton presented about the stages of the creation of the Balanced Scorecard, it was verified that the process at Novo Nordisk in Montes Claros is developed in an inverse way: first, the goals coming from the head quarter are received. Then the Strategic Planning, which will lead to the attainment of these goals, is developed. The research also showed the adaptations made by the company under study to the model proposed by Kaplan and Norton, in order to minimize the barriers from the agency conflict that can lead to the failure to obtain the expected results for the goals defined in the Strategic Planning of the organizations.Keywords: Balanced Scorecard. Goals. Strategic Planning.  

scholarly journals MANAGEMENT OF FINANCIAL AND ECONOMIC SECURITY OF THE ENTERPRISE (ON THE EXAMPLE OF ALTAIR + LLC)

2020 ◽  
Vol 11 (87) ◽  
Author(s):  
Leonid Katranzhy ◽  
◽  
Kateryna Novik ◽  
Keyword(s):  
Performance Indicators ◽  
Financial Stability ◽  
Scientific Literature ◽  
External Environment ◽  
Integrated Approach ◽  
Economic Security ◽  
Huge Number ◽  
Definition Of ◽  
High Level ◽  
Important System

The theoretical bases of essence of management of financial and economic safety of the enterprise are investigated. It is noted that in the scientific literature there is a huge number of opinions on the essence of the concept of financial and economic security, which is quite new in domestic economics. It is established that financial and economic security is an important system for ensuring the resilience of the enterprise to the changing external environment, and therefore consists of many effectively interconnected elements. The high level of financial and economic security of the enterprise is due only to a well-thought-out concept that operates at a particular enterprise and includes means, measures and methods to ensure financial stability and economic development of the enterprise. The process of managing the financial and economic security of the enterprise is divided into several successive stages: clear definition of the interests of the enterprise, forecasting possible threats, assessing the level of financial and economic security of the enterprise and comparing it with the normative, budgeting of financial and economic security, feedback in the implementation of measures by adjusting them. It is revealed that the integrated approach in the assessment of the level of financial and economic security of the enterprise is the most acceptable for domestic enterprises due to the coverage of a large number of important performance indicators in one integrated indicator. We have improved the method of assessing the level of financial and economic security of the enterprise, proposed by scientists N.V. Bondarchuk and M. Humenchuk, in accordance with the specifics of the activities of Altair + LLC. Along with the financial gaps, which these scientists propose to analyze in the process of assessing the financial and economic security of the enterprise, we proposed to analyze the technical, organizational, personnel and integration characteristics. It has been proved that the improved methodology is effective and allows to objectively assess the financial and economic security of Altair + LLC, as well as to identify reserves for improving the company.

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