Abstract: In order to maximize efficiency of an information management platform and to assist in decision making, the collection, storage and analysis of performance-relevant data has become of fundamental importance. This paper addresses the merits and drawbacks provided by the OLAP paradigm for efficiently navigating large volumes of performance measurement data hierarchically. The system managers or database administrators navigate through adequately (re)structured measurement data aiming to detect performance bottlenecks, identify causes for performance problems or assessing the impact of configuration changes on the system and its representative metrics. Of particular importance is finding the root cause of an imminent problem, threatening availability and performance of an information system. Leveraging OLAP techniques, in contrast to traditional static reporting, this is supposed to be accomplished within moderate amount of time and little processing complexity. It is shown how OLAP techniques can help improve understandability and manageability of measurement data and, hence, improve the whole Performance Analysis process.
Abstract: Starting with an analysis of the financial and
operational indicators that can be found in the specialised literature,
this study aims to contribute to improvements in the performance
measurement systems used when the unit of analysis is the
manufacturing plant. For this a search was done in the highest impact
Journals of Production and Operations Management and
Management Accounting , with the aim of determining the financial
and operational indicators used to evaluate performance when
Advanced Production Practices have been implemented, more
specifically when the practices implemented are Total Quality
Management, JIT/Lean Manufacturing and Total Productive
Maintenance. This has enabled us to obtain a classification of the two
types of indicators based on how much each is used. For the financial
indicators we have also prepared a proposal that can be adapted to
manufacturing plants- accounting features. In the near future we will
propose a model that links practices implementation with financial
and operational indicators and these two last with each other. We aim
to will test this model empirically with the data obtained in the High
Performance Manufacturing Project.
Abstract: The after–sales activities are nowadays acknowledged
as a relevant source of revenue, profit and competitive advantage in
most manufacturing industries. Top and middle management,
therefore, should focus on the definition of a structured business
performance measurement system for the after-sales business. The
paper aims at filling this gap, and presents an integrated methodology
for the after-sales network performance measurement, and provides
an empirical application to automotive case companies and their
official service network. This is the first study that presents an
integrated multivariate approach for total assessment and
improvement of after-sale services.
Abstract: Transport and logistics are the lifeblood of societies.
There is a strong correlation between overall growth in economic
activity and growth of transport. The movement of people and goods
has the potential for creating wealth and prosperity, therefore the
state of transportation infrastructure and especially the condition of
road networks is often a governmental priority. The design, building
and maintenance of national roads constitute a substantial share of
government budgets. Taking into account the magnitude and
importance of these investments, the expedience, efficiency and
sustainability of these projects are of great public interest. This paper
provides an overview of supply chain management principles applied
to road construction. In addition, road construction performance
measurement systems and ICT solutions are discussed. Road
construction in Estonia is analyzed. The authors propose the
development of a national performance measurement system for road
construction.
Abstract: The purpose of this paper is to contribute to the body
of knowledge in the area of management accounting, particularly
performance measurement systems within the BSC framework, by
investigating empirically the extent of multiple performance
measures usage and their effects on the financial performance of
Jordanian banks in the branches level. Nevertheless, the result of this
study shows that the non-financial measures usages, particularly,
customer oriented indicators and product/ service oriented indicators,
appears to be important as it enhances firm performance.
Remarkably, the findings reveal that there is positive relationship
between the usages of multiple performance measures via overall
BSC measures and financial performance in the branches level.
Abstract: Performance Measurement is still a difficult task for forwarding companies. This is caused on the one hand by missing resources and on the other hand by missing tools. The research project “Management Information System for Logistics Service Providers" aims for closing the gap between needed and disposable solutions. Core of the project is the development
Abstract: How to efficiently assign system resource to route the
Client demand by Gateway servers is a tricky predicament. In this
paper, we tender an enhanced proposal for autonomous recital of
Gateway servers under highly vibrant traffic loads. We devise a
methodology to calculate Queue Length and Waiting Time utilizing
Gateway Server information to reduce response time variance in
presence of bursty traffic.
The most widespread contemplation is performance, because
Gateway Servers must offer cost-effective and high-availability
services in the elongated period, thus they have to be scaled to meet
the expected load. Performance measurements can be the base for
performance modeling and prediction. With the help of performance
models, the performance metrics (like buffer estimation, waiting
time) can be determined at the development process.
This paper describes the possible queue models those can be
applied in the estimation of queue length to estimate the final value
of the memory size. Both simulation and experimental studies using
synthesized workloads and analysis of real-world Gateway Servers
demonstrate the effectiveness of the proposed system.
Abstract: This paper is on the general discussion of memory consistency model like Strict Consistency, Sequential Consistency, Processor Consistency, Weak Consistency etc. Then the techniques for implementing distributed shared memory Systems and Synchronization Primitives in Software Distributed Shared Memory Systems are discussed. The analysis involves the performance measurement of the protocol concerned that is Multiple Writer Protocol. Each protocol has pros and cons. So, the problems that are associated with each protocol is discussed and other related things are explored.
Abstract: Integrated Total Quality Management (TQM) with
Lean Manufacturing (LM) is a system comprises of TQM with LM
principles and is associated with financial and nonfinancial
performance measurement indicators. The ultimate goal of this
system is to focus on achieving total customer satisfaction by
removing eight wastes available in any process in an organization.
A survey questionnaire was developed and distributed to 30 highly
active automotive vendors in Malaysia and analyzed by PASW
Statistics 18. It was found out that these vendors have been
practicing and measuring the effectiveness TQM and LM
implementation. More involvement of all Malaysian automotive
vendors will represent the exact status of current Malaysian
automotive industry in implementing TQM and LM and can
determine whether the industry is ready for integrated TQM and
LM system. This is the first study that combined 4 awards
practices, ISO/TS16949, Toyota Production System and
SAEJ4000.
Abstract: Through 1980s, management accounting researchers
described the increasing irrelevance of traditional control and
performance measurement systems. The Balanced Scorecard (BSC)
is a critical business tool for a lot of organizations. It is a
performance measurement system which translates mission and
strategy into objectives. Strategy map approach is a development
variant of BSC in which some necessary causal relations must be
established. To recognize these relations, experts usually use
experience. It is also possible to utilize regression for the same
purpose. Structural Equation Modeling (SEM), which is one of the
most powerful methods of multivariate data analysis, obtains more
appropriate results than traditional methods such as regression. In the
present paper, we propose SEM for the first time to identify the
relations between objectives in the strategy map, and a test to
measure the importance of relations. In SEM, factor analysis and test
of hypotheses are done in the same analysis. SEM is known to be
better than other techniques at supporting analysis and reporting. Our
approach provides a framework which permits the experts to design
the strategy map by applying a comprehensive and scientific method
together with their experience. Therefore this scheme is a more
reliable method in comparison with the previously established
methods.
Abstract: Key performance indicators (KPIs) are used for post
result evaluation in the construction industry, and they normally do
not have provisions for changes. This paper proposes a set of
dynamic key performance indicators (d-KPIs) which predicts the
future performance of the activity being measured and presents the
opportunity to change practice accordingly. Critical to the
predictability of a construction project is the ability to achieve
automated data collection. This paper proposes an effective way to
collect the process and engineering management data from an
integrated construction management system. The d-KPI matrix,
consisting of various indicators under seven categories, developed
from this study can be applied to close monitoring of the
development projects of aged-care facilities. The d-KPI matrix also
enables performance measurement and comparison at both project
and organization levels.
Abstract: Logistics outsourcing is a growing trend and measuring its performance, a challenge. It must be consistent with the objectives set for logistics outsourcing, but we have found no objective-based performance measurement system. We have conducted a comprehensive review of the specialist literature to cover this gap, which has led us to identify and define these objectives. The outcome is that we have obtained a list of the most relevant objectives and their descriptions. This will enable us to analyse in a future study whether the indicators used for measuring logistics outsourcing performance are consistent with the objectives pursued with the outsourcing. If this is not the case, a proposal will be made for a set of financial and operational indicators to measure performance in logistics outsourcing that take the goals being pursued into account.
Abstract: Data envelopment analysis (DEA) has gained great popularity in environmental performance measurement because it can provide a synthetic standardized environmental performance index when pollutants are suitably incorporated into the traditional DEA framework. Since some of the environmental performance indicators cannot be controlled by companies managers, it is necessary to develop the model in a way that it could be applied when discretionary and/or non-discretionary factors were involved. In this paper, we present a semi-radial DEA approach to measuring environmental performance, which consists of non-discretionary factors. The model, then, has been applied on a real case.
Abstract: PT XYZ is a bottled drinking water company. To preserve production resources owned by the company so that the resources could be utilized well, it has implemented maintenance management system, which has important role in company's profitability, and is one of the factors influenced overall company's performance. Yet, up to now the company has never measured maintenance activities' contribution to company's performance. Performance evaluation is done according to adapted Balanced Scorecard model fitted to maintenance function context. This model includes six perspectives: innovation and growth, production, maintenance, environment, costumer, and finance. Actual performance measurement is done through Analytic Hierarchy Process and Objective Matrix. From the research done, we can conclude that the company's maintenance function is categorized in moderate performance. But, there are some indicators which has high priority but low performance, which are: costumers' complain rate, work lateness rate, and Return on Investment.
Abstract: This paper discusses the design characteristics management accounting systems should have to be useful for strategic planning and control and provides brief introductions to strategic variance analysis, profit-linked performance measurement models and balanced scorecard. It shows two multi-period, multiproduct models are specified, can be related to Porter's strategy framework and cost and revenue drivers, and can be used to support strategic planning, control and cost management.
Abstract: MC (Management Control)& IC (Internal Control) – what is the relationship? (an empirical study into the definitions between MC and IC) based on the wider considerations of Internal Control and Management Control terms, attention is focused not only on the financial aspects but also more on the soft aspects of the business, such as culture, behaviour, standards and values. The limited considerations of Management Control are focused mainly in the hard, financial aspects of business operation. The definitions of Management Control and Internal Control are often used interchangeably and the results of this empirical study reveal that Management Control is part of Internal Control, there is no causal link between the two concepts. Based on the interpretation of the respondents, the term Management Control has moved from a broad term to a more limited term with the soft aspects of the influencing of behaviour, performance measurements, incentives and culture. This paper is an exploratory study based on qualitative research and on a qualitative matrix method analysis of the thematic definition of the terms Management Control and Internal Control.
Abstract: The performance and the plasma created by a pulsed
magnetoplasmadynamic thruster for small satellite application is
studied to understand better the ablation and plasma propagation
processes occurring during the short-time discharge. The results can
be applied to improve the quality of the thruster in terms of efficiency,
and to tune the propulsion system to the needs required by the satellite
mission. Therefore, plasma measurements with a high-speed camera
and induction probes, and performance measurements of mass bit
and impulse bit were conducted. Values for current sheet propagation
speed, mean exhaust velocity and thrust efficiency were derived from
these experimental data. A maximum in current sheet propagation
was found by the high-speed camera measurements for a medium
energy input and confirmed by the induction probes. A quasilinear
tendency between the mass bit and the energy input, the current
action integral respectively, was found, as well as a linear tendency
between the created impulse and the discharge energy. The highest
mean exhaust velocity and thrust efficiency was found for the highest
energy input.
Abstract: Text-based game is supposed to be a low resource
consumption application that delivers good performances when
compared to graphical-intensive type of games. But, nowadays, some
of the online text-based games are not offering performances that are
acceptable to the users. Therefore, an online text-based game called
Star_Quest has been developed in order to analyze its behavior under
different performance measurements. Performance metrics such as
throughput, scalability, response time and page loading time are
captured to yield the performance of the game. The techniques in
performing the load testing are also disclosed to exhibit the viability
of our work. The comparative assessment between the results
obtained and the accepted level of performances are conducted as to
determine the performance level of the game. The study reveals that
the developed game managed to meet all the performance objectives
set forth.
Abstract: This paper proposes an innovative approach for the Connection Admission Control (CAC) problem. Starting from an abstract network modelling, the CAC problem is formulated in a technology independent fashion allowing the proposed concepts to be applied to any wireless and wired domain. The proposed CAC is decoupled from the other Resource Management procedures, but cooperates with them in order to guarantee the desired QoS requirements. Moreover, it is based on suitable performance measurements which, by using proper predictors, allow to forecast the domain dynamics in the next future. Finally, the proposed CAC control scheme is based on a feedback loop aiming at maximizing a suitable performance index accounting for the domain throughput, whilst respecting a set of constraints accounting for the QoS requirements.