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Author:Sommarberg, Lauri
Title:Ydinliiketoimintojen mittaaminen ja ohjaaminen
Measuring and Controlling the Performance of Core Businesses
Publication type:Master's thesis
Publication year:2006
Pages:88+23      Language:   fin
Department/School:Tuotantotalouden osasto
Main subject:Yritysstrategia ja kansainvälinen liiketoiminta   (TU-91)
Supervisor:Parhankangas, Annaleena
Instructor:Törrönen, Ari
OEVS:
Electronic archive copy is available via Aalto Thesis Database.
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Location:P1 Ark Aalto     | Archive
Keywords:core business
performance measurement
ydinliiketoiminto
suorituskyvyn mittaus
Abstract (eng):A lot of research has been done on performance measurement since the 1980s, but the subject has not been studied specifically in the building construction industry and on the level of businesses.
However, to successfully control the performance of businesses it is imperative to measure current performance.
Suitable performance measures and a basis for controlling performance were defined in this study for a case organisation.
This was done by seeking an answer to the study's research problem: Which performance measures should be used to measure the performance of core businesses?
The research problem was divided into three research questions: Which are the parts of the core businesses that affect their performance significantly?
Can these parts be measured and what kind of systems can be used to obtain the measurements?
What would be the best measure for them?

The study was conducted with action research methodology and interviews with internal experts of the company were used as a source of information.
A suitable framework was selected from after a literature study and was used in carrying out the empirical part of this study.
Performance measures and principles for controlling their performance were defined for the four different businesses of the case organization.

As a result of this study a total of 29 measures were defined for the four businesses.
Nine of them were based purely on financial information and 20 on non-financial information.
Measures common to all businesses were defined because the businesses make use of the same core capabilities and are nearly identical in certain respects.
Measures specific to the businesses were defined because of the varying objectives and success factors of the businesses.
Abstract (fin):Suorituskyvyn mittaamista on tutkittu paljon 1980-luvulta lähtien, mutta nimenomaan talonrakennusalalla ja liiketoimintatasolla aihetta ei ole tutkittu.
Liiketoimintojen ohjaamisen kannalta niiden suorituskyvyn mittaaminen on kuitenkin välttämätöntä.
Tutkimuksessa caseyritykseen määritettiin sille sopivat suorituskyvyn mittarit ja suorituskyvyn ohjaamisen perusteet.
Tämä tapahtui etsimällä vastaus tutkimusongelmaan: Mitä mittareita tulisi käyttää ydinliiketoimintojen suorituskyvyn mittaamiseen?
Tutkimusongelma oli jaettu kolmeen tutkimuskysymykseen: Mitkä ovat merkittävimmät ydinliiketoimintojen osat, jotka vaikuttavat liiketoimintojen suorituskykyyn?
Voidaanko näitä osia mitata ja millä systematiikalla mittaustulos saataisiin?
Mikä olisi niille paras mittari?

Tutkimus suoritettiin toimintatutkimuksena ja tietolähteenä olivat caseyrityksen sisäisten asiantuntijoiden haastattelut.
Kirjallisuustutkimuksesta valittiin sopiva viitekehys, jota käytettiin apuna tutkimuksen suorittamisessa.
Tutkimuksessa määritettiin caseyrityksen neljälle eri liiketoiminnolle niille sopivat suorituskykymittarit ja mittaustulosten käyttöperiaatteet suorituskyvyn ohjaamiseksi.

Tutkimuksen tuloksena caseyrityksen neljälle liiketoiminnolle saatiin määritettyä 29 mittaria, joista yhdeksän oli taloudellista ja 20 toiminnallista.
Koska yrityksen liiketoiminnot hyödyntävät samoja ydinosaamisia ja ovat tietyiltä osiltaan lähes samanlaisia, valittiin mittareiksi kaikille liiketoiminnoille yhteisiä mittareita.
Liiketoimintojen eriävien tavoitteiden ja menestystekijöiden takia liiketoiminnoille määritettiin myös niille ominaisia mittareita.
ED:2006-04-13
INSSI record number: 31526
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