Institutional Repository
Technical University of Crete
Technical University of Crete
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| URI: | http://purl.tuc.gr/dl/dias/BCA9410D-8B19-44FE-8A18-9712C74440C6 | ||
| Year | 2020 | ||
| Type of Item | Master Thesis | ||
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| Bibliographic Citation | Iosif Zomas, "Design and implementation of a business performance measurement model", Master Thesis, School of Production Engineering and Management, Technical University of Crete, Chania, Greece, 2020 https://doi.org/10.26233/heallink.tuc.84461 | ||
| Appears in Collections |
The purpose of the present work is a bibliographic analysis of the business performance measurement systems, as well as the design and implementation of a business performance measurement model.In the first two chapters, important definitions are mentioned which focus on the concept of business performance, as well as the reasons behind the need to measure it, while explaining a number of indicators (financial and non-financial) that are used in the measurement process.Chapter 3 sets out the conditions that must be met for proper implementation and performance measurement, and describes the main methods of measuring efficiency. To begin with, the Balance Scorecard method is described, along with the four perspectives of business units, whilst giving an explanation of the steps of designing a balanced scorecard. The next to be outlined are the Common Assessment Framework (CAF) and the European Foundation for Quality Management (EFQM), their levels and the positive results of applying them to a business. In addition, the Total Quality Management (TQM) is analyzed, with emphasis on the basic principles of applying that method, the objectives of the model, the tools used and finally the critical success factors, from its application, as well as the Benchmarking method, the objectives, the benefits, the conditions, the process and a set of tools necessary for applying the method. The main advantages and disadvantages of applying the Six Sigma, the 7S framework and the methods SEM, Performance Prism are subsequently analyzed. To continue with, chapter 4 compares the main performance measurement methods, on the basis of a set of objective criteria. It also summarizes the results of the comparison and finally, in chapter 5, an independent model of efficiency measurement is designed and implemented, using VBA and based on the study of the main methods described in the literature referenced.
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