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Author:Serlachius, Nina
Title:Kustannusseurannan mittarit paperiteollisuudessa
Key performance indicators in the paper industry
Publication type:Master's thesis
Publication year:2004
Pages:108 s. + liitt. 1      Language:   fin
Department/School:Konetekniikan osasto
Main subject:Teollisuustalous   (TU-22)
Supervisor:Lillrank, Paul
Instructor:Karhu, Panu
OEVS:
Electronic archive copy is available via Aalto Thesis Database.
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Location:P1 Ark Aalto  6765   | Archive
Abstract (eng):This thesis examines the critical success factors and key performance indicators of the paper industry. Additionally, it examines, how these factors can be affected by using solutions provided by ASS's Collaborative Production Management -unit (CPM) and how the improvement potential can be evaluated.

The balanced scorecard is used as an approach for retrieving the components and the metrics, but its use is mainly limited to the different perspectives presented, as the basis is not the specific strategy of one company but rather the whole paper industry. On basis of this, a cause and effect diagram presenting the critical success factors has been drawn up. When thinking about the key performance indicators, the problem was that, the metrics for management accounting are not standardized. The components measured are pretty much the same but the definitions for the indicators differ. A measurement system for the paper industry is presented in this thesis, but for some metrics, it was more purposeful to give examples on formulas for calculations and to examine the data needed in the system to calculate the values of the indicators.

The benefits gained from a manufacturing execution system can be classified into quantitative and qualitative benefits. The quantitative benefits can be found in the processes as the qualitative benefits occur in the customer and personnel perspectives, although only some aspects of the personnel perspective can be affected. The improvement potential of the quantitative benefits is more easily evaluated as the improvement potential of the qualitative benefits. Evaluation must be done case by case as the factories differ much.
Abstract (fin):Tässä diplomityössä on selvitetty tärkeimmät kannattavuuteen vaikuttavat komponentit paperiteollisuudessa ja miten niitä voidaan mitata. Lisäksi on tutkittu, miten ABB:n Collaborative Production Management -yksikön (CPM) tehdastietojärjestelmillä voidaan vaikuttaa näihin komponentteihin ja miten hyödyt voitaisiin arvioida.

Viitekehyksenä on käytetty tasapainotettua mittaristoa siinä määrin, missä mahdollista. Koska lähtökohtana ei ole tietyn yrityksen strategia ja tavoitteet vaan koko teollisuudenala, on viitekehyksen käyttö pääosin rajoittunut eri näkökulmien omaksumiseen. Tämän pohjalta on kehitetty syy-seuraussuhde-kaavio, josta tärkeimmät komponentit käyvät ilmi. Ongelmana mittareita valittaessa oli se, ettei paperiteollisuudessa ole olemassa standardoituja mittareita sisäiselle raportoinnille. Mitattavat kohteet ovat pääosin samat, mutta mittareiden määritelmät vaihtelevat. Työssä on esitetty mittaristo paperiteollisuudelle, mutta joidenkin mittareiden kohdalla on tyydytty antamaan esimerkkejä laskutavasta ja tutkittu, mitä tietoa järjestelmässä tulee olla, jotta mittarin arvo voidaan laskea useammallakin tavalla.

Tehdastietojärjestelmistä saatavat hyödyt on jaettavissa kvalitatiivisiin ja kvantitatiivisiin hyötyihin. Kvantitatiiviset hyödyt löytyvät pääosin prosessien alta, kun taas kvalitatiiviset hyödyt käsittävät asiakasnäkökulman ja henkilöstönäkökulman, joskin henkilöstönäkökulmaan vaikuttaminen CPM:n järjestelmillä on rajallista. Kvantitatiivisten hyötyjen parannuspotentiaalin arvioiminen on selvästi helpompaa kuin kvalitatiivisten hyötyjen arviointi. Parannuspotentiaalin arviointi täytyy tehdä tehdaskohtaisesti, koska tehtaiden välillä on suuria eroja.
ED:2004-02-20
INSSI record number: 21202
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