Performance Management Tools Research Articles

Balanced Scorecard Adaptation using AHP for the Corporate Healthcare Sector in India

The Balanced Scorecard(BSC) developed in the 1990s as a performance management tool finds significant applications in several areas including healthcare. Healthcare Industry though was slow in utilising the BSC due to complications in data sourcing and its management. The varied nature of data generated and handled in the process of healthcare delivery poses a challenge in measuring and prioritising the Key Performance Indicators(KPI). In the present study, to tackle this challenge the Analytic Hierarchy Process(AHP) which uses mathematical modelling and powerful synthesis for combining data and judgement to effectively rank options and predict outcomes has been applied. Here, the AHP was used to develop a comprehensive BSC that will not only give priorities within each perspective of the BSC but also provide an overall ranking list to aid performance management. Twenty senior administrators from a Corporate Hospital in India took part in the AHP exercise to give their pairwise choices for all the KPIs. The eigenvector method of the AHP aided in consolidating and processing their collective opinions to give a scientifically designed BSC framework. To ensure data validity in terms of consistencies and to perform the complex calculations involved, the Business Performance Management Singapore (BPMSG) template was used. By adopting the Row Geometric Mean Method this template provided the final output in an easy-to-read graphical form which can be displayed on a digital dashboard. The primary advantage of this method of display is the flexibility it permits in modifying the target values of the KPIs, real-time. The outcome of this study is expected to provide strategic directions to the hospital. The developed BSC framework is also expected to provide a benchmark for other similar healthcare institutions across India.

Performance Management of Small and Medium-sized Enterprises in Morocco

Sustainable economic growth depends on many factors, the most important of which is the growth of small and medium-sized enterprises. As an independent and indispensable element of a market economy, small and medium-sized enterprises contribute to the structural restructuring of the economy, strengthen regional economic base, increase overall production, creates a favorable environment for the development of competition, creates jobs for a large part of the population and stimulates scientific and technological progress. Despite understanding the value of the human element in achieving success at the organizational level, relatively few SMEs managers pay attention to implementing and using the performance management system. The goal of this paper is to assess the level of performance management tools and techniques used by Moroccan small and medium-sized enterprises in their activities.

INTEGRASI ACTIVITY-BASED COSTING PADA KONSEP BISNIS LEAN UNTUK MENINGKATKAN KEUNGGULAN KOMPETITIF

The tight competition in the industry requires companies to always make improvements in the quality of the products made to maintain a position in the competition. With the introduction of an increasingly contemporary management system, managerial decision makers tend to apply some performance management tools, one of which is Lean's business concept. This concept is characterized by the effort to eliminate waste in production, increase the value of more in one product and give value to the customer that is implemented by constantly (continuously Improvement) either from production or from all business processes in the company. In order to successfully respond to the request, the company's manager also needs an appropriate information base. One of the possible information bases is the cost assignment based on the activity. This type of research is a descriptive quality. This study discusses how the implementation and appropriateness of activity-based cost assignment for lean business concept.

Operations Management at the service of health care management: Example of a proposal for action research to plan and schedule health resources in scenarios derived from the COVID-19 outbreak

Purpose: With this work, we intend to promote research on the application of Operations Management tools in order to assist with decision-making in health crisis situations. During the first six weeks of the COVID-19 crisis in Spain, we have contacted a large number of hospital and health department managers in the Valencian Community and other regions of Spain. The result is that very few, at least when contact was made and at the time of writing this article, had consulted staff members in the Operations Management area for advice on this situation, and they are quite reluctant to do so. This is in spite of the fact that some medical sources also consider this crisis to be one of resources, not merely a medical crisis. Our opinion is that Operations Management can make a useful and valuable contribution to anticipate and improve the management of scarce resources, even in times of crisis. If those responsible for public health or heads of hospitals do not see this usefulness, then there is a huge gap between research and practice in Operations Management and what is transmitted to the healthcare sector. Our aim is to help reduce this gap.Design/methodology/approach: In the first part of the article, we will justify that this crisis, besides being a medical crisis, is also a crisis in terms of resources. We will briefly review some of the Operations Management tools that we believe are appropriate for managing this crisis. We will focus on those that we will illustrate in the second part of the article as a practical example of the action research protocol (only the action planning phase), in which we are currently involved.Findings: Due to the peculiarities of the COVID-19 epidemic, it is reasonable to think that the evolution and duration of each outbreak, and the way it is dealt with, will be different in each hospital and/or each health department. Anticipating the number of patients who will require care and forecasting the consumption of resources over time is complex, due to the long and variable incubation times and the uncontrolled evolution of the treatments needed by each patient. Furthermore, since the evolution of new patient admissions is not homogeneous, the forecasting of requirements is difficult. Providing real-time support and detecting with a certain degree of anticipation the potential levels of demand for health care will enable hospitals to define what stages of the contingency plan to apply and how to (re)assign the available resources in the most efficient way possible.Research limitations/implications: Hardly any current data are available, not only publicly, but also through public health ministries and managers; those that are available are not very reliable and come from studies with non-representative samples. For this reason, all forecasts must be taken with a note of caution, and in particular, designing review mechanisms every time a new set of updated reliable data becomes available (something that occurs on a weekly basis).Originality/value: In this work, we will show an example of a proposal for the practical application of Operations Management tools. Our proposal may be useful to hospital managers and public administrators in the healthcare sector (regional ministries or their equivalents). Each health department, hospital or hospital group will generate the aggregate data that facilitate the calculation of needs as input parameters for the model (available and occupied beds, daily admissions, mean lengths of stay in each healing phase and the percent of patients who evolve from one stage to another in the progression of the disease/healing process) and will be able to analyze how the system responds and evaluate different strategies or mitigating actions. These tools have been shown to be useful and reliable in manufacturing and service contexts that show a strong seasonal demand (both occasional and recurring) requiring a great deal of resources. We believe these situations are analogous to those faced by hospitals and the healthcare system in an epidemic like COVID-19. With them, we could facilitate the aggregate planning of resources for hospital administrators in order to provide them operational support during the COVID-19 contingency plan. However, the array of useful tools for this crisis is not limited to those that we will illustrate. Our intent is to encourage the Operations Management academic community to demonstrate how they contribute to the service of society in this COVID-19 epidemic, providing knowledge that can be extrapolated to other similar situations in the future that we may be unfortunate enough to experience.

Using the balanced scorecard as a performance management tool in higher education

This article presents a critical review of the relevant literature on managerialism and performance management in higher education. Afterwards, it features an inductive research that involved semi-structured interview sessions with academic members of staff. The interpretative study relied on the balanced scorecard’s (BSC) approach as it appraised the participants’ opinions and perceptions on their higher education institution’s (HEI) customer, internal, organizational capacity and financial perspectives. The findings have revealed the strengths and weaknesses of using the BSC’s financial and non-financial measures to assess the institutional performance and the productivity of individual employees. In sum, this research reported that ongoing performance conversations with academic employees will help HEI leaders to identify their institutions’ value-creating activities. This contribution implies that HEI leaders can utilize the BSC’s comprehensive framework as a plausible, performance management tool to regularly evaluate whether their institution is (i) delivering inclusive, student-centred, quality education; (ii) publishing high-impact research; (iii) engaging with internal and external stakeholders; and (iv) improving its financial results, among other positive outcomes.

Lessons from Healthcare PPP’s in India

The NITI Aayog is working to develop and conduct pilot public–private partnership (PPP) projects to improve the delivery of healthcare services. The last two decades saw a rise in discussions and debates on the varied PPP models, as an opportunity to harness the private sector efficiencies and to supplement the public resources. However, the enthusiasm for experimenting with the PPP models fall short of the learnings from it. The limited but growing evidence based on PPPs in healthcare suggests that even the basic tenets of design and implementation of the PPP model have not been met, such as selection of qualified providers\contractors, designing contracts that align incentives, appropriately allocate risks and managing contracts using appropriate performance management tools. In general, the PPP models involve considerable risks and more so in healthcare given its unique characteristics, therefore if not designed and implemented with care, PPP’s in healthcare would prove to be wasteful and burdensome on the public exchequer.

Critical Success Factors (CSFs) of Balanced Scorecard Implementation in Public Sector Institution (A Study in the Ministry of Foreign Affairs (MoFA) Indonesia)

Implementing Balanced Scorecard (BSC) in public sector’s performance management system is interesting, due to public sector’s concern for performance measurement. As one promising performance management tools, BSC was originally designed for the private sector institution, but later gaining its popularity among the public institutions. How well BSC implementation is possibly determined by some Critical Success Factors (CSFs). This study examined some CSFs in the BSC implementation in the Ministry of Foreign Affairs (MoFA) Indonesia using a qualitative study with an interactive model by Miles at al., (2014). This study found that BSC implementation brought changes in the MoFA’s performance, despite the absence of organizational changes for BSC adaptation. Top and middle management attention for the implementation and training and education are the most determining factors in the BSC implementation in MoFA. This study support the importance of the four CSFs examined in this study in implementing BSC in public sector.

Considerations for transferring an operational dynamic ocean management tool between ocean color products

Satellite remote sensing data are critical for assessing ecosystem state and evaluating long-term trends and shifts in ecosystem components. Many operational tools rely on continuous streams of remote sensing data, and when a satellite sensor reaches the end of its designed lifespan, these tools must be transferred to a more reliable data stream. Transferring between data streams can produce discontinuities in tool products, and it is important to quantify these downstream impacts and understand the mechanisms that cause discontinuity. To illustrate the complexities of tool transfer, we compare five products for ocean chlorophyll-a, which is a proxy for phytoplankton biomass and an important input for tools that monitor marine biophysical processes. The five chlorophyll-a products included three blended products and two single sensor products from MODIS and VIIRS. We explored the downstream impacts of tool transfer using EcoCast: an operational dynamic ocean management tool that combines real-time predictions from target and bycatch species distribution models to produce integrated surfaces of fishing suitability. EcoCast was operationalized using MODIS chlorophyll-a, and we quantify the impacts of transferring to the intended replacement of MODIS, VIIRS, and test if impacts can be minimized by using a blended chlorophyll-a product instead. Differences between chlorophyll products did not linearly propagate through to the species model predictions and the integrated fishing suitability surfaces. Instead, differences in species model predictions were determined by the shape of chlorophyll-a response curves in the species models relative to chlorophyll-a differences between sensors. However, differences in the integrated fishing suitability surfaces were reduced by canceling of differences from individual species model predictions. Differences in the integrated fishing suitability surfaces were not reduced by transferring to a blended product, highlighting the complexity of transferring operational tools between different remote sensing data products. These results contribute to our general understanding of the mechanisms by which transferring between data streams impacts downstream products. To aid decision-making regarding tool transfer, we developed an interactive web application that allows end-users to explore differences in chlorophyll products within times period and regions of interest.

Mapping Stakeholder Expectations of a Publicly Funded Post-Secondary Institution: A Balanced Scorecard Perspective

ABSTRACT Reservations are generally expressed about the applicability of performance management tools to public sector institutions. One of the concerns relates to the corporatization of public sector entities, which can lead to the erosion of the public interest. Sensitivities are especially high with higher education. However, increasing budget deficits and a focus on financial stewardship is driving more public entities toward the adoption of these techniques. One tool that has become widely adopted in this regard is the balanced scorecard (BSC). We attempt to demonstrate the applicability of the BSC model to publicly funded post-secondary institutions by developing a strategy map based upon stakeholder expectations. Multi-dimensional relationships between key success factors (KSFs) are explored with the decision-making trial and evaluation laboratory method. Our paper contributes to the public policy debate on the purported role of higher education while identifying causal relationships between KSFs for the purpose of strategy implementation.

Strategic Plan as a Tool for Performance Management in the Tanzanian Public Sector

The study empirically examined the effectiveness of the implementation of strategic plan in Tanzanian public sector specifically in Ilala Municipality. The study employed case study design and mixed research approaches of qualitative and quantitative. Data was collected using interview, questionnaire and documentary review and was analyzed using qualitative and quantitative analysis. The findings revealed that there is poor involvement of staff in the formulation of strategic plan, inadequate financial ability, inadequate number of staff, lack of expertise in some fields, lack of autonomy in revenue collection and recruitment of staff, inconducive working environment, and budgetary deficit in the implementation of the strategic plan. To enhance effective implementation of strategic plan the study recommends involving more staff in the planning process especially at the stage of identifying strength, weaknesses, opportunities and challenges of the municipality. With respect to lack of autonomy in revenue collection and recruitment of staff it is recommended that the Ilala municipality should be given more autonomy rather than being interfered by the central government. The intergovernmental transfers of funds to Ilala municipality should be made on time without delay for effective implementation of strategic plan. The study argues that unless the obstacles to the implementation of strategic plan are addressed, its implementation will remain ineffective.

Comparison of TIRADS [Thyroid imaging reporting and data system] with histopathology in assessment of thyroid nodules

Introduction: The thyroid gland is an endocrine organ, which acts perfectly in maintaining the normal growth and activity of human beings. Factors causing a disturbance in its auto-regulatory mechanism leads to various thyroid function disorders that may or may not result in thyroid nodules. Malignancy comprises of less than 10% of all thyroid nodules on the basis of already established Breast Imaging Reporting and Data System (BIRADS) for breast nodules a categorization system of ultrasound features in thyroid nodules-the Thyroid Imaging Reporting and Data System (TIRADS) is suggested. Aims and Objectives: To assess validity of TIRADS in Indian population in differentiating thyroid nodules as benign and malignant taking histopathology as gold standard. Methodology: A descriptive study was done at JSS Hospital over a period of 18 months for 82 patients presenting with clinically palpable thyroid nodules and results were drawn assuming 50 percent sensitivity of TIRADS grading in differentiating the lesion as benign and malignant with an alpha error of 5 percent and a precision of 15 percent. All demographic data was summarized as proportion, mean, standard deviation and sensitivity, specificity, positive predictive value, negative predictive value were measured with 95% confidence interval. The inferential statistics were obtained using Chi-square and Cramer’s V tests. Results: 42.7 per cent cases were present in TIRADS II, 34.1 per cent in TIRADS III, 9.8 per cent in TIRADS IV A, 4.9percent each in TIRADS 1V B and C, 3.7 per cent in TIRADS V. TIRADS grading when compared with histopathology was found to have a sensitivity of 82.35 percent, a specificity of 92.30 percent, positive predictive value of 73.68 percent and a negative predictive value of 95.24 percent. Conclusion: TIRADS grading is a useful tool in pre operative evaluation and management, aids in deciding the timing of FNAC and when used along with it improves the diagnostic ability of a clinician in overall assessment of thyroid nodules.

MULTI-CHANNEL TRADE INFLUENCE IN THE LOGISTICS RESEARCH CONTEXT

The study presents in general terms the changes and trends that have emerged in the last decade and concern sales model implementation in companies operating on the Ukrainian consumer market. The presented trends influence on the above-mentioned entities` behavior model from the perspective of using certain operational and strategic management tools is analyzed. The reasons for shifting priorities in the relations development within the structure of vertically integrated and vertically located entities with an eye to the realities of the consumer market new paradigm are indicated. The demand development features in the new conditions and changes that have occurred in the consumers` actions, as well as the accompanying prospects for the development of the consumer-expected competencies of the seller are highlighted. The facts of brand-new marketing and logistics practice dissemination are presented. This is about such a modern method of implementing sales competencies as sales through multi-channel retail networks and supply chains. The influence of new logistics and marketing tools on the nature of competitive relations within the studied market boundaries is also described. The reasons for the need to include new trade relations development trends in the program of scientific and methodological development of logistics and marketing strategies are revealed. As a result, the necessity of performing the conceptual and categorical apparatus synthesis for further research of e-Commerce practice is revealed and indicated. Based on the results obtained at the current stage, a system of indicators was established in order to identify the differences between the traditional single-channel sales methodology and the features of multi-channel supply chain management. When developing this system, it was decided to divide the indicators by their functional characteristics. To achieve the goal set in this study, the selection of indicators was focused on the logistics component of single- and multi-channel supply chains. The resulting indicators system was used to perform a comparative analysis of the mentioned supply chains. Along with the direct results presented in the manuscript, the analysis allowed us to describe in general terms the differences between traditional stationary retail trade and trade using information technology tools. Among other things, the analysis of scientific sources on this topic allowed us to come to some conclusions about the advantages of using multi-channel sales systems.

Strategic performance management for soccer clubs: A quantitative model proposal

Soccer has been a very popular sports industry all over the world. Since soccer clubs generate a huge income from a variety of sources, the stakeholders of the soccer industry have come to recognize that this business should be managed professionally, and this would entail all of the functions of management, including performance management. This study provides a comprehensive framework for the strategic performance management of soccer clubs. In order to be strategy-focused, to better serve their mission, and to improve their performance, the performance management systems of soccer clubs should be linked to their missions and visions. Therefore, this study elucidates the application of a strategic performance management tool, the balanced scorecard (BSC), to the different levels of soccer clubs such as giant, middle-level, and lower-level. The study also provides a quantitative BSC model as a case study.

Industry 4.0 challenges to IE paradigms: A pilot study in materials handling

Industrial engineering practices are expected to be affected by, and most likely adapt to, the new paradigms of Industry 4.0. Early indications in practice, as well as extrapolations from the current technology trends, point toward a few fundamental features. Among these are further integration, leaner and hence more agile practices, and the use of real-time data. The final objective is to reduce complexity while striving for real-time supply- and production-chain optimization. We argue that the optimization of highly integrated production systems cannot be sought by simply aggregating the known operations management tools of industrial engineering. Specifically, we present evidence, gleaned from a recent industrial project, that indicates how as the systems become more integrated, the concept of operations optimization needs to be revisited. Our work has two distinct contributions to the literature. We develop and present a state-of-the-art optimization model for a joint materials handling, inventory, and scheduling model. The model incorporates aspects of the knapsack, bin packing, vehicle routing, and inventory control formulations. Further, we show that simply collecting existing industrial engineering models into larger aggregations, albeit in line with the current best practices of our profession, will not necessarily suffice to completely fulfill the ambitions of Industry 4.0.

Industry 4.0 challenges to IE paradigms: A pilot study in materials handling

Industrial engineering practices are expected to be affected by, and most likely adapt to, the new paradigms of Industry 4.0. Early indications in practice, as well as extrapolations from the current technology trends, point toward a few fundamental features. Among these are further integration, leaner and hence more agile practices, and the use of real-time data. The final objective is to reduce complexity while striving for real-time supply- and production-chain optimization. We argue that the optimization of highly integrated production systems cannot be sought by simply aggregating the known operations management tools of industrial engineering. Specifically, we present evidence, gleaned from a recent industrial project, that indicates how as the systems become more integrated, the concept of operations optimization needs to be revisited. Our work has two distinct contributions to the literature. We develop and present a state-of-the-art optimization model for a joint materials handling, inventory, and scheduling model. The model incorporates aspects of the knapsack, bin packing, vehicle routing, and inventory control formulations. Further, we show that simply collecting existing industrial engineering models into larger aggregations, albeit in line with the current best practices of our profession, will not necessarily suffice to completely fulfill the ambitions of Industry 4.0.

The internal audit environment and its determinants of economy entities

The internal audit environment and its determinants of economy entities

System dynamics modeling as a circular process: The smart commons approach to impact management

This study argues that the mainstream approaches to system dynamics (SD) modeling processes lack effective impact-based performance management tools and, paradoxically, build upon a nonsystemic view of some social dynamics that are key to sustainability transformations. A causal loop diagram of the mainstream approaches to participatory SD modeling is developed to discuss the fragilities of the learning and decision-making systems that result from such approaches. The analysis suggests that when common resources are at stake, ad hoc organizational solutions are needed at the field level, in addition to the traditional facilitating action at the project/group level, for SD modeling to succeed. Then, to address the fragilities of the existing approaches to participatory SD modeling, this study integrates concepts and solutions from institutional theories, adaptive co-management, and the body of knowledge on the (new) commons. A second causal loop diagram is provided to show how this new proposed approach could restructure the processes that link SD modeling inputs, activities, outputs, outcomes, and impacts due to a higher-level permanent organizational unit with specific roles and data management capabilities labeled “smart commons organization”. This study suggests that the proposed smart commons approach could enhance the contribution of SD modeling to sustainability transformations.

Orchestrating institutional complexity and performance management in the performing arts

AbstractThis paper investigates the integration between institutional complexity and performance management in the field of performing arts. Prior research has documented tension related to how performance measures and management tools are used in arts organizations, and the conflict is often explained as being a result of the intrusion of business‐like accounting tools into the exercise of the arts. Drawing on the concept of institutional logics, the findings of the current study suggest that a diversity of logics is salient in this organizational field. The performance measurement system is confronted with multiple logics, and the study shows how the role of performance management is shaped by this institutional complexity.

Process management framework for chemical waste treatment laboratories

PurposeThe purpose of this paper is to propose a process management framework for Chemical Waste Treatment Laboratories (CWTL) that can be used as a management tool to identify and manage critical process.Design/methodology/approachProposition of a generic classification for categories of chemical waste; use of the ABC analysis as a tool for analysis of priority in relation to the inputs of an CWTL; use of the process matrix (variety vs volume) to identify the key resources required to perform the activities of a CWTL; and use of mapping process techniques to map the processes defined and calculate times.FindingsThe proposed framework was applied to a CWTL at University of São Paulo, Brazil, and showed that the high variability of demand is a significant factor in the management of this laboratory, requiring processes that are flexible to meet this demand. The results showed that the applicability of the production and operations management theories within the scope of process management of CWTLs, proved to be useful tools for improving the treatment efficiency of chemical waste in these facilities.Originality/valueThe novelty of this work is in the fact of using production and operations management tools in the management of CWTLs to propose diagnoses to improve the management of their processes. The proposition of a comprehensive classification for chemical wastes generated in CWTLs is also highlighted.

Performance Budgeting in Context: An Analysis of Italian Central Administrations

The impact of financial austerity in many countries and the need to set the direction for governments have radically changed several aspects of Public sector management (Rubin and Willoughby 2014; Anessi-Pessina et al. 2016). A central component of this effort to transform public management involves using strategic planning and performance measures for budgeting decisions (Joyce 1997). Over the last decade, there has been an increase in the use of performance budgeting at the national as well as at subnational and local level, with varying approaches and results across countries (Bleyen et al. 2017; OECD 2017). This article analyzes the dynamics of strategic planning and performance management practices in relation to the budgeting processes in the context of the Italian central government, with the aim of evaluating whether a predominant integration model is apparent in relation to those used in different countries at the OECD level. Starting in 2009, reforms concerning the implementation of performance management tools in the Italian public sector have been promoted and revised, although the need to fully integrate the performance and budgeting processes looks urgent. Based on data from Italian Ministries, this article analyzes the type of relationship and the degree of coherence between adopted strategic plans and budgets. The results show the persistence of a prevalent misalignment between planning and budgeting. Data that were collected from the analysis of strategic plans and budgets from ten Ministries depict a patchy situation, in which some ministries integrate the processes defining a consistent and comparable model, while some others do not. In the conclusions, areas for improvement of the process are identified, while providing policy implications.