University of Twente Student Theses


Post completion auditing at Heineken Nederland supply

Veurink, Jasper (2013) Post completion auditing at Heineken Nederland supply.

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Abstract:In this thesis the following research question will be answered: What are the requirements for the PCA process at HNS in order to enhance Organizational Learning and how should the PCA process be designed at HNS in order to fulfill these requirements? In order to answer this question, firstly a literature study is performed concerning Post Completion Auditing (PCA) and Organizational Learning (OL). In the literature is found how certain elements within a PCA process can enhance OL. Examples of these elements are target setting during the pre-phase of an investment, the conductor of PCA, the presentation forum of the final results of PCA and how to register PCA reports within a database. Secondly a case study and survey is executed at Heineken Nederland Supply. The case study is conducted by the researcher through performing 7 PCA’s of investments at HNS. Goal of the case study is to obtain more knowledge about PCA and to gain insight on how PCA is executed within the organization of HNS. The case study reveals current practices and problems at HNS concerning PCA which are described in this thesis. Findings from both literature and the case study are used for the surveys with controllers and project managers at HNS to identify the design requirements of the new PCA process. This is the basis for the design of the new PCA process. This set of requirements consists of the (1) objectives of PCA of HNS, (2) how to register PCA criteria during the pre-phase of an investment and (3) the elements which have to be included in the PCA process in order to enhance OL. The main objective for HNS is to learn from successes and failures of investment projects in the past. Further, decision control regarding the quality of business cases is a goal for HNS to conduct PCA’s within their organization. In order to be able to conduct PCA’s, target setting during the pre-phase of an investment is important. Based on these targets the PCA reports are written and are therefore the basis for PCA. In this thesis will be discussed how to set these targets SMART in order to be useful for the assessment of the performance of a project in a PCA. Finally, the four sub processes of OL information acquisition, information distribution, information interpretation and organizational memory are used to identify elements within a PCA process that can enhance OL. They are described in literature and in this thesis is tried to translate them to the situation at HNS in order to find the design requirements for the PCA process. After the set of requirements is finished, the PCA process is designed for HNS together with the implementation of the PCA process. At last, an evaluation concerning this designed process is given by me as a designer and the stakeholders of the process together with the conclusions and recommendations.
Item Type:Essay (Master)
Faculty:BMS: Behavioural, Management and Social Sciences
Subject:85 business administration, organizational science
Programme:Business Administration MSc (60644)
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