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
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 [2012 -2013]
... 6
APPENDIX 3.2: Evolution of Revenues per month, in Euros [2015 -2016]
... 6
APPENDIX 3.3: Weekly control of the meals produced Map [12 to 17
thSeptember 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)
... 10
APPENDIX 1: Methodology
APPENDIX 2: COZINHA
COM
ALMA
–
BRIEF
OVERVIEW
OF
THE
ORGANIZATION
APPENDIX 2.1
: CcA’s Business Model–
CANVAS Framework (Adapted)
APPENDIX 2.3: Classification of categories according to income per capita (Source: CcA)
APPENDIX 3: COZINHA COM ALMA
–
PERFORMANCE DASHBOARD
APPENDIX 3.1: Evolution of Revenues per month, in Euros [2012 -2013]
APPENDIX 3.2: Evolution of Revenues per month, in Euros [2015 -2016]
Evolution of Revenues per month (€)
Jan Feb Mar Apr May Jun Jul Aug Sept Out Nov Dec
Jan Feb Mar Apr May Jun Jul Aug Sept Out Nov Dec
APPENDIX 3.3: Weekly control of the meals produced Map [12 to 17
th
September of 2017]
APPENDIX 4.2: Basic Logic Model for Social Enterprise
APPENDIX 5: APPLYING THE CONCEPTUAL MODEL TO CCA
APPENDIX 5.1: Basic Logic Model for CcA
Element of the Basic Logic Model Indicator Data Source Tracking frequency
# 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
Number of hours that the store is open Internal Source Quarterly
Number of hours that the cuisine is
working Internal Source Quarterly
Number of responses to assistance's
request Internal Source Quarterly
Number of interviews performed Internal Source Quarterly
Quantity of sales divided by the
categories (growth rate) Internal Source Quarterly
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
Average of volunteer productivity in
each unity Internal Source Quarterly
Cycle Time Internal Source Quarterly
Return on staff Internal Source Quarterly
Return on Asset Internal Source Quarterly
Net Income (Grow rate) Internal Source Quarterly
Profit Margin Ratio Internal Source Quarterly
Net Income without donations Internal Source Quarterly
Customer Satisfaction
(Time-to-Delivery) Internal Source Quarterly
Retention of a Customer (through
cards) Internal Source Quarterly
# of food stamps attributed Internal Source Quarterly
# of food stamps consumed Internal Source Quarterly
# of families assisted Internal Source Quarterly
% Reduction of overdebt ratio of the
families assisted Internal Source Quarterly
% 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
Social Impact Impact
Maximization of the probability of a family leaving a poverty situation in
the shortest possible time Country specific indicators Annual
Outcomes
Food Stamps
Trainning and Mentoring Programme Outputs Sales Productivity Return Finance Customer Activity Take-away activity - solving a social
APPENDIX 5.2: Balanced Scorecard for CcA (objectives, measures, target and initiative)
Objetive Lagging Measures Target Initiative Return on employee 5% higher than homologous period
Return on volunteer 3% higher than homologous period
Average of employee productivity in each unity
5% higher than homologous period
1) Improve the quality and efficiecy of materials used; 2) Improve the quality of machines;
3) Apoint a supervisor in cuisine
Average of volunteer productivity in each unity
3% higher than homologous period
1) Improve the quality and efficiecy of materials used; 2) Improve the quality of machines;
3) Apoint a supervisor in cuisine
% volunteers feel satisfied in the organization
Above than 80%
1) Improve internal communications; 2) Show the results to the volunteers;
3) Motivate with the social mission;
4) Break-up with routines
% turnover of staff
Below than 15%
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
% of employees that attended at least 2 program trainning 100%
1) Increase the number of trainning programs
Increase automation processes Computerized information
All information computerized
1) Create a eletronic inventory; 2) Create a system to control the food stamps consumed;
Improve Add value of the staff
Improve Staff Productivity
Improve employee satisfaction
Learning & Growth perspective - Balanced Scorecard
Objetive Lagging Measures Target Initiative
% utilization rate of machines
Higher than 75%
1) Plan, though the supervisor, the orders received
Daily average of % food waste
after the production 5% less than homologous period
1) Create discounts or give to the organizations
Improve the control to the inventory Inventory turnover
A high inventory turn rate compared to industry norms.
1) Create the inventory software
Internal Processes perspective - Balanced Scorecard
Improve production efficiency
Objetive Lagging Measures Target Initiative
Increse # of food stamps consumed Food stamps attributed close to food stamps consumed 95%
1) Understand the beneficiaries reasons to not consume all food stamps attributed
Improve retention of customers % of customers that repeat
purchases At least 50% of customers repeat purchase in two consecutive quarters
1) At purchase moment, try to sell a card
Competitive price index At least equal to the competitors Order to delivery time 5% less than homologous period Number of distinct customers At least 40% of customer don't
purchase in previous quarter
1) Create an advertising campaign
Quality of the product Above than 80% of satisfied people
Stakeholder perspective - Balanced Scorecard
APPENDIX 5.3: Index of Dashboard
Objetive Lagging Measures Target Leading mesaures Target Initiative
Growth of costs 5% less than previous period
Growth of revenues 3% higher than previous period Growth of the number
of sales to general public
10% higher than previous period Growth of the revenues
from events 10% higher than previous period
1) Participate in more events around Lisbon; Increase Profitability Profit Margin Ratio At least 38%
Reduce the dependece of donations %Donanations/Reveunes
Financial perspective - Balanced Scorecard
Less than 20%
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 aGrowth rate of debt rate on disposable income Less or equal than 40%
% Reduction of families that repeat again the aGrowth rate of repetition of assistance request Decrease 20% 1) Improve the trainning programs Outcomes - 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%
