APPENDIXES THE MODEL TO MEASURE THE MANAGEMENT PERFORMANCE OF SOCIAL ENTERPRISES THE CASE OF COZINHA COM ALMA

Transcription

1 A Work Project presented as part of the requirements for the Award of a Master s Degree in Management from the NOVA School of Business and Economics. APPENDIXES THE MODEL TO MEASURE THE MANAGEMENT PERFORMANCE OF SOCIAL ENTERPRISES THE CASE OF COZINHA COM ALMA André Santos #2494 A Project carried out on the Management course, under the supervision of: Prof. António Miguel January 6th 2017

2 TABLE OF CONTENTS APPENDIX 1: Methodology... 3 APPENDIX 1.1: CcA s request to build the dashboard... 3 APPENDIX 2: COZINHA COM ALMA BRIEF OVERVIEW OF THE ORGANIZATION... 4 APPENDIX 2.1: CcA s Business Model CANVAS Framework (Adapted)... 4 APPENDIX 2.2: The CcA s Selection Process... 4 APPENDIX 2.3: Classification of categories according to income per capita (Source: CcA)... 5 APPENDIX 2.4: Porter s 5 Forces model for social business (adapted to CcA)... 5 APPENDIX 3: COZINHA COM ALMA PERFORMANCE DASHBOARD... 6 APPENDIX 3.1: Evolution of Revenues per month, in Euros [ ]... 6 APPENDIX 3.2: Evolution of Revenues per month, in Euros [ ]... 6 APPENDIX 3.3: Weekly control of the meals produced Map [12 to 17 th September of 2017]... 7 APPENDIX 4: CONCEPTUAL MODEL BSC TO SOCIAL ENTERPRISES... 7 APPENDIX 4.1: Five Phases of Basic Logic Model... 7 APPENDIX 4.2: Basic Logic Model for Social Enterprise... 8 APPENDIX 4.3: Balanced Scorecard for Social Enterprise... 8 APPENDIX 5: APPLYING THE CONCEPTUAL MODEL TO CCA... 9 APPENDIX 5.1: Basic Logic Model for CcA... 9 APPENDIX 5.2: Balanced Scorecard for CcA (objectives, measures, target and initiative) APPENDIX 5.3: Index of Dashboard... 11

3 APPENDIX 1: Methodology APPENDIX 1.1: CcA s request to build the dashboard

4 APPENDIX 2: COZINHA COM ALMA BRIEF OVERVIEW OF THE ORGANIZATION APPENDIX 2.1: CcA s Business Model CANVAS Framework (Adapted) APPENDIX 2.2: The CcA s Selection Process

5 APPENDIX 2.3: Classification of categories according to income per capita (Source: CcA) APPENDIX 2.4: Porter s 5 Forces model for social business (adapted to CcA)

6 APPENDIX 3: COZINHA COM ALMA PERFORMANCE DASHBOARD APPENDIX 3.1: Evolution of Revenues per month, in Euros [ ] Evolution of Revenues per month ( ) Jan Feb Mar Apr May Jun Jul Aug Sept Out Nov Dec APPENDIX 3.2: Evolution of Revenues per month, in Euros [ ] Evolution of Revenues per month ( ) Jan Feb Mar Apr May Jun Jul Aug Sept Out Nov Dec

7 APPENDIX 3.3: Weekly control of the meals produced Map [12 to 17 th September of 2017] APPENDIX 4: CONCEPTUAL MODEL BSC TO SOCIAL ENTERPRISES APPENDIX 4.1: Five Phases of Basic Logic Model

8 APPENDIX 4.2: Basic Logic Model for Social Enterprise APPENDIX 4.3: Balanced Scorecard for Social Enterprise

9 APPENDIX 5: APPLYING THE CONCEPTUAL MODEL TO CCA APPENDIX 5.1: Basic Logic Model for CcA Program Performance Element of the Basic Logic Model Indicator Data Source Tracking frequency Inputs Staff Immovable property Equipment Donations Expenses # of contracted employees Internal Source Annual % turnover of contracted employees Internal Source Annual # of active volunteers Internal Source Annual % of Volunteers that feel satisfied in the organisation Volunteer survey Annual % turnover of volunteers Internal Source Annual # of trainning programs to staff Internal Source Annual # of Immovable Internal Source Quarterly Maximum capacity of meals' production Internal Source Quarterly Amount of Amortizations Internal Source Quarterly Average ageing of equipment Market Source Annual Capacity of equipment (unities) Internal Source Quarterly % Donations/Revenues Internal Source Quarterly % Donations in Goods, Services and Money Internal Source Quarterly Retention of Donor (How many times and period of time) Internal Source Annual Average Total cost to produce a meal Internal Source Quarterly Average CGS cost to produce a meal Internal Source Quarterly Losses to produce each type of food stamp Internal Source Quarterly Activity Outputs Outcomes Social Impact Number of hours that the store is open Internal Source Quarterly Number of hours that the cuisine is Take-away activity - solving a social working problem Number of responses to assistance's Internal Source Quarterly request Internal Source Quarterly Number of interviews performed Internal Source Quarterly Quantity of sales divided by the categories (growth rate) Internal Source Quarterly Sales Amount of sales divided by the categories ( ) (growth rate) Internal Source Quarterly Number of people that purchase (growth rate) Internal Source Quarterly Average of employee productivity in each unity Internal Source Quarterly Productivity Average of volunteer productivity in each unity Internal Source Quarterly Cycle Time Internal Source Quarterly Return Return on staff Internal Source Quarterly Return on Asset Internal Source Quarterly Net Income (Grow rate) Internal Source Quarterly Finance Profit Margin Ratio Internal Source Quarterly Net Income without donations Internal Source Quarterly Customer Satisfaction (Time-to- Customer Delivery) Internal Source Quarterly Retention of a Customer (through cards) Internal Source Quarterly # of food stamps attributed Internal Source Quarterly Food Stamps # of food stamps consumed Internal Source Quarterly # of families assisted Internal Source Quarterly % Reduction of overdebt ratio of the families assisted Internal Source Quarterly Trainning and Mentoring Programme % Reduction of request to extend the assistance Internal Source Quarterly % families that request again the assistence in period of time of 2 years Parish Council of Cascais e Estoril Annual Maximization of the probability of a Impact family leaving a poverty situation in the shortest possible time Country specific indicators Annual

10 APPENDIX 5.2: Balanced Scorecard for CcA (objectives, measures, target and initiative) Learning & Growth perspective - Balanced Scorecard Objetive Lagging Measures Target Initiative Return on employee 5% higher than homologous period Improve Add value of the staff Return on volunteer 3% higher than homologous period Improve Staff Productivity Improve employee satisfaction Average of employee productivity in each unity Average of volunteer productivity in each unity % volunteers feel satisfied in the organization % turnover of staff 5% higher than homologous period 3% higher than homologous period Above than 80% 1) Improve the quality and efficiecy of materials used; 2) Improve the quality of machines; 3) Apoint a supervisor in cuisine 1) Improve the quality and efficiecy of materials used; 2) Improve the quality of machines; 3) Apoint a supervisor in cuisine 1) Improve internal communications; 2) Show the results to the volunteers; 3) Motivate with the social mission; 4) Break-up with routines 1) Improve internal communications; 2) Show the results to the employees; 3) Motivate with the social mission; 4) Break-up with routines; 5) Show carreer progression Increase the number of trainning programs Increase automation processes Below than 15% % of employees that attended at least 2 program trainning 100% Computerized information All information computerized 1) Increase the number of trainning programs 1) Create a eletronic inventory; 2) Create a system to control the food stamps consumed; Internal Processes perspective - Balanced Scorecard Objetive Lagging Measures Target Initiative % utilization rate of machines 1) Plan, though the supervisor, the orders Improve production efficiency Higher than 75% received Daily average of % food waste after the production 5% less than homologous period 1) Create discounts or give to the organizations A high inventory turn rate compared 1) Create the inventory Inventory turnover Improve the control to the inventory to industry norms. software Stakeholder perspective - Balanced Scorecard Objetive Lagging Measures Target Initiative Increse # of food stamps consumed Improve retention of customers Improve customer satisfaction Food stamps attributed close to food stamps consumed % of customers that repeat purchases Competitive price index Order to delivery time Number of distinct customers Quality of the product 95% At least 50% of customers repeat purchase in two consecutive quarters At least equal to the competitors 5% less than homologous period At least 40% of customer don't purchase in previous quarter Above than 80% of satisfied people 1) Understand the beneficiaries reasons to not consume all food stamps attributed 1) At purchase moment, try to sell a card 1) Create an advertising campaign

11 Financial perspective - Balanced Scorecard Objetive Lagging Measures Target Leading mesaures Target Initiative Increase Profitability Profit Margin Ratio At least 38% Reduce the dependece of donations %Donanations/Reveunes Less than 20% Growth of costs Growth of revenues Growth of the number of sales to general public Growth of the revenues from events 5% less than previous period 3% higher than previous period 10% higher than previous period 10% higher than previous period 1) Participate in more events around Lisbon; Outcomes - Balanced Scorecard Objetive Lagging Measures Target Initiative Increase # of food stamps attributed Counting the SS1, SS2 and SS3 attributed 10% higher than previous period % Reduction of overdebt ratio in the families Growth rate of debt rate on disposable income Less or equal than 40% % Reduction of families that repeat again the Growth rate of repetition of assistance request Decrease 20% 1) Improve the trainning programs Social Impact - Balanced Scorecard Objetive Lagging Measures Target Initiative Reduction of people in a temporary poverty situation Maximization of the probability of a family leaving poverty situation in the shortest time possible Above than 40% APPENDIX 5.3: Index of Dashboard