Bakgrund och problemområde: Biltillverkningen har en stor påverkan på ekonomin i utvecklade länder. Biltillverkningens fokusskifte till billhandelsföretagen genom EU förordning från 2002, har gjort att bilhandelsföretagens självständighet ökat och de har fått möjlighet att växa samtidigt som konkurrensen ökat. Denna kombination har skapat behovet av en generellt styrstruktur för ett bilhandelsföretag, vilket även gjort att studiens fallföretag Liljas i Kalmar efterfrågar en tydligare styrstruktur för deras verksamhet.   Syfte: Studien ämnar att generera kunskap kring en tydligare styrstruktur för bilhandelsföretag genom ett proaktivt prestationsmätningssystem vilket ämnar att förmedlas effektiva beslut genom ett visualiseringsverktyg. Vidare är det praktiska syftet med studien att beskriva Liljas befintliga prestationsmätning för att utveckla ett proaktivt prestationsmätningssystem som Liljas kan använda på den operativa nivån genom sitt interna informationsnätverk.   Metod: Studien har utformats som en kvalitativ fallstudie på bilhandelsföretaget Liljas. Studien tog utgångspunkt i en deduktiv ansats som grundat den konceptuella modellen, vilket sammanflätats med intervjuer som utgjort det empiriska materialet till studien. Modellen och Liljas djupintervjuer kombinerades och analyserades fram genom mönsteranalys.   Slutsats: Sammanfattningsvis har det utifrån studien konstaterats att det inte är den direkta prestationsmätningen som ligger till grund för en proaktivt arbete hos ett bilhandelsföretag. Istället är det hur prestationsmätningen visualiseras genom ett dashboard, i kombination med  tillvaratagandet av de anställdas kunskap om marknaden som genererar en proaktiv styrning och ett proaktivt beteende hos de anställda. Det blir således indirekt prestationsmätningen mått som skapar ett proaktivt arbete, under förutsättning att dessa kommuniceras och visualiseras på ett sätt som integrerar de anställdas kunskap om kundens förändrade behov. / Background and problem area: Car manufacturing has a major influence in the economy of developed countries. Car manufacturing focus has shifted towards car dealership business, because of the EU Regulation from 2002, and the car dealership companies' independency and the opportunity to grow at the same time as competition increased. This combination has created the need for en overall control structure for a car dealership business, which also is shown from the control structure needed in the case study company Liljas in Kalmar.  Purpose: This study aims to generate knowledge surrounding a clearer control structure for the car dealership business through an proactive performance measurement system, which intends to convey effective decisions through a visualization tool. Furthermore, the practical purpose of the study was to describe Lilja's existing performance measurement to develop a proactive performance measurement systems as Lilja can use for the operational level through its internal information network.   Method: The study has been designed as en qualitative case study in the car dealership company Lilja. The study is created from an deductive approach and from that basis the conceptual model was created. The model was interwoven with interviews as constituted empirical evidence for the study. The model and Lilja depth interviews has been combined and analyzed through pattern analysis.    Conclusion: In summary, the study found that it is not the direct performance measurement that forms the basis for a proactive work in a car dealership business. Instead, it's the way performance measurement is visualized through a dashboard, in combined with the employees' knowledge of the market that generate a proactive management and a proactive behavior throught the employees. It is therfore indirectly a performancemeasurementsystem measures create proactively effects provided that they are communicated and visualized in a way that integrate the employees' knowledge about the customer's changing needs.

Sammanfattning   Titel: Balanserat styrkort – vad skulle det kunna tillföra verksamhetsstyrningen i små och medelstora företag?   Nivå: Kandidatuppsats   Författare: Johan Björk                     Tommy Granath   Handledare: Stig Sörling och Tomas Källquist   Datum: 2014 - Maj   Problem: Tidigare forskning tyder på att verksamhetsstyrningen i små och medelstora företag kan behöva kompletteras och att ett balanserat styrkort skulle kunna vara ett lämpligt verktyg för detta. Trots det används inte ett balanserat styrkort i någon större utsträckning i små och medelstora företag vilket medfört att flertalet forskare efterlyst mer forskning kring hur ett balanserat styrkort skulle kunna påverka verksamhetsstyrningen i små och medelstora företag.   Syfte: Syftet med studien är att belysa vad ett balanserat styrkort skulle kunna tillföra verksamhetsstyrningen i små och medelstora företag.   Metod: Studien har genomförts med en hermeneutisk forskningsansats. En kvalitativ ansats har använts där data samlats in genom fjorton semistrukturerade intervjuer med respondenter som representerar olika företag. Dessa har sedan analyserats inom ramen för tre stycken teoretiskt framarbetade teman.   Bidrag: Studien belyser att ett balanserat styrkort skulle kunna tillföra verksamhetsstyrningen i små och medelstora företag följande aspekter: helhetsbild ur fyra perspektiv, kontroll över viktiga faktorer, som verktyg för strategi implementering, komplettera budgetarbetet samt ge underlag för välgrundade beslut.   Förslag till fortsatt forskning: Vi har genom vår studie tagit fram två förslag på vidare studier: -       Det vore intressant med en studie som studerar vilka specifika karaktärsdrag ledare i små och medelstora företag anser att de karakteriseras av för att med den utgångspunkten resonera kring vad ett balanserat styrkort kan tillföra verksamhetsstyrningen i små och medelstora företag. -       Nästa studie som vore intressant är en studie som fokuserar på hur generation tre av ett balanserat styrkort skulle kunna anpassas för att stämma överens med de för små och medelstora företag specifika karaktärsdragen.   Nyckelord: SMEs, balanserat styrkort, verksamhetsstyrning, prestationsmätning / Abstract   Title: Balanced scorecard – what could it bring to management accounting in small and medium enterprises?   Level: Bachelor Thesis   Author: Johan Björk                Tommy Granath   Supervisor: Stig Sörling and Tomas Källquist   Date: 2014 - May   Problem: Previous research suggests that management accounting in small and medium enterprises need to be supplemented and that a balanced scorecard could be a appropriate tool for this. Despite this it has shown that a balanced scorecard is not used to any significant extent in small and medium enterprises. Because of this many scientists called for more research about how a balanced scorecard could affect management accounting in small and medium enterprises.   Aim: The purpose of this study is to lighten what a balanced scorecard could bring to management accounting in small and medium enterprises.   Method: This study has been based on a hermeneutic research approach. A qualitative approach was used where data was collected through fourteen semi-structured interviews with respondents who represented different companies. These were then analyzed in the context of three theoretically derived themes.   Contributions: The study lighten that a balanced scorecard could bring an overview from four perspectives, control over key factors, as a tool for strategy implementation, to supplement the budget and to provide a base for informed decisions to the management accounting of small and medium enterprises.   Suggestions for future research: Through our study we have developed two proposals for further studies: -       It would be interesting with a study which studies the key characteristics that leaders in small and medium enterprises believe they are characterized of, and with that point of view discuss what a balanced scorecard could bring to management accounting in small and medium enterprises. -       Next study that would be interesting is a study that focuses on how to adopt generation three of a balanced scorecard to conform to the key characteristics of small and medium enterprises.   Key words: SMEs, balanced scorecard, management accounting, performance measurement

中小企業如何規劃績效評量系統(PMS)？以台灣一中小企業為例做分析 / The paper wishes to provide another angle of study in the performance measurement system (PMS) in SMEs by using a case. The topic was inspired by literatures that focus on PMS in SMEs. As widely understood, the importance of PMS has grown in the last 30 years and there were many PMS models. Yet, applying these PMS models to SMEs is still in doubt. This paper is interested in how SMEs implement their PMS without using any PMS models. In Taiwan, SMEs refer to enterprises with less than 200 employees. However, here in this paper we apply the U.S. definition, company with less than 500 employees, as our standard. The chosen company we studied has nearly 500 employees up to the end of 2013. In one literature - Performance Measurement System in SMEs (2005) - it concluded ten dimensions of PMS characteristics commonly used by popular PMS models. In order to examine the robustness of the PMS in the case company, these dimensions are used to make comparison. The result shows that the case company constructed a quite robust PMS by applying these dimensions. However, since there’s limited resource for SMEs to implement models, we recommend SMEs to use these dimension to examine their PMS instead of trying to find out the best model.

Performance management is a concept which is quite often misconstrued by management. It may often be seen as a means of measurement to engage against poor performing people within an organisation. Performance management practices historically dealt with financial achievements associated with operational goals of an organisation. In modern business, performance management is associated with far more strategic intention than in the past. Performance management systems allow organisations to track each and every element and employee involved in achieving the organisations goals; it also allows management to effectively measure key performance areas, in order to evaluate their contribution towards operational success. The aim of this study was to identify what the management team at Bidvest Bank Ltd felt about the current performance management practice adopted by the organisation and how effective they felt this practice to be. For the purposes of this study non-probability sampling was used. The participants were chosen from a population of two hundred and thirty managers and supervisors at Bidvest Bank Ltd. One hundred and fourteen completed responses were received. The study found that management at Bidvest Bank Ltd felt the current performance management practice to be in need of revision. It was also found that new age performance management practices, such as online performance systems should be utilised at Bidvest Bank Ltd. It was also found that a low level of understanding, regarding components of effective performance management occurred amongst managers at Bidvest Bank Ltd. In order to improve performance management at Bidvest Bank the following are recommended: managers and supervisors need to have a better understanding of the critical elements that encompass effective performance management, which requires investment in training and development focussing on the soft skills such as setting objectives and conducting appraisal meetings. However, in order for performance appraisals to be more effective, managers need to be trained in the use of the balanced scorecard and the 360 degree review process. A number of limitations including: sample size and career succession planning were identified in this study. These limitations can be overcome by conducting a companywide survey which could be distributed to all employees which allows for analysis of effective performance management and its association with career succession planning. / MBA. University of KwaZulu-Natal, Durban 2011.

Models of R&D account for technical, technological and administrative factors of R&D implementation but underestimate the influence of behavioural and political factors such as power and conflict. They assume that R&D organisation is “well-insulated” from partisan, emotions, political reactions and contextual factors and that decision makers are rational and decisions are taken to best fit the content of R&D programme. The present study explores the effects of rational and irrational factors in the R&D implementation process on the performance of publicly funded research projects in universities. It uses realist and qualitative exploratory semi-structured interviews with 22 active researchers in Sultan Qaboos University provides “depth and detail” of the complexities of R&D implementation effects on its performance. The study discovers 18 measures of success of academic research and 30 effects of R&D implementation of the performance of publicly funded research.The study concludes that the iterative, non-linear and processual nature of R&D implementation is a continuous dynamic system. R&D success builds up the capacity for future success whilst failures decrease the chances of future successes. The integrated effects of implementation (IEI) influence R&D performance through technical and administrative capability of the R&D organisation as well as through behaviours of organisation members. These include leaders’ behaviours, conflict and political skills within individuals. Both success dynamism and IEI suggest contextualism implementation of R&D.

Since the 1980s, New Public Management (NPM) has deeply influenced the public sector across the world, and thus measuring or managing performance has become a principal element of government reform. In terms of borrowing models and techniques from the private sector, performance measurement has been significantly extended into government, but differences between the two sectors have led to difficulties and criticism of this practice with a wide inconsistent variety of different theoretical explanations about it. In this context, this thesis investigates the effectiveness of performance measurement and theoretical explanations of conditions for its success in the public sector. It focuses through a comparative methodology on Comprehensive Performance Assessment and Joint Performance Assessment that have recently been introduced between the levels of government in England and Korea for the improvement of local government performance and accountability. Extensive analysis of literature and case studies have allowed the thesis to find firstly, that the introduction of such unique assessment systems, by which the centre assesses localities, was deeply affected by the environmental commonalities of both countries such as centralisation in inter-governmental relations and enthusiasm for NPM. Second, the empirical evaluation of both tools shows that they have in practice been valid for accurate assessment, and directly functional for improvement and indirectly for accountability to the public. Their high validity and functionality proved to be mainly attributable to two characteristics. One was institutionally that both frameworks were based on a balanced approach to performance and the disclosure of assessment results to the public for facilitating competition between localities. The other was that both had impacted on internal management of local government which led to change in organisational culture with more focus on performance. However, it identified a necessity for local authorities to participate in the development process of those tools to ensure legitimacy of central management of local performance since they enjoy their own electorally based political support. The research has also found the importance of assessors’ expertise for accurate assessment and a possibility that performance measurement can contribute to the resolution of political tension and cooperation between central and local government when it focuses more on outcomes than input and process. A deeper theoretical and practical understanding of these successful experiences and important policy elements in contemporary public management contributes significantly to knowledge in the three settings of evaluation of policy instruments, comparison between countries and central-local relations. Finally, the study assists each country and others to draw lessons from each other.

<p>U disertaciji je kreiran novi model<br />konkurentnosti malih i srednjih preduzeća u<br />tranzicionim uslovima u funkciji optimizacije<br />performansi, održanja i sticanja konkurentnosti.<br />Istraživanje omogućuje identifikovanje ključnih<br />indikatora konkurentnosti malih i srednjih<br />preduzeća u tranzicionim uslovima, ali i njihovu<br />evaluaciju, na taj način pružajući malim i<br />srednjim preduzećima neophodan alat koji<br />omogućuje efikasno praćenje i procenu<br />konkurentnosti, merenje efikasnosti poslovanja,<br />upoređivanje sa konkurentima, kao i<br />formulisanje adekvatne konkurentske strategije.<br />U disertaciji se na odgovarajući način može<br />sagledati signifikantnost eksternih faktora<br />okruženja, kao i konkurentskih strategija i<br />njihova korelacija sa identifikovanim ključnim<br />indikatorima konkurentnosti malih i srednjih<br />preduzeća u tranzicionim uslovima, čime se<br />uspostavlja veza između konkurentnosti malih i<br />srednjih preduzeća u tranzicionim uslovima i<br />primene odgovarajućih strategija u poslovanju.</p> / <p><span style="font-size:10px;">A new competitiveness model of small and<br />medium sized enteprises in transitional context<br />has been created in this dissertation, as a<br />function of performance optimization,<br />maintenance and acquisition of competitiveness.<br />This research enables identification of key<br />competitiveness indicators of small and medium<br />sized enterprises in transition economies, as well<br />as their evaluation, thus providing small and<br />medium sized enteprises with a necessary tool<br />for efficient monitoring and assessment of<br />competitiveness, business efficiency<br />measurement, benchmarking, as well as<br />formulation of adequate competitive strategies.<br />The significance of external environmental<br />factors, as well as of competitive strategies, and<br />their correlation with the identified key<br />competitiveness indicators of small and medium<br />sized enteprises in the transitional context can<br />be adequately observed, thus establishing the<br />relationship between competitiveness of small<br />and medium sized enterprises in transition<br />economies and implementation of adequate<br />business strategies.</span></p>

This thesis presents the findings from two case study examinations of strategic performance measurement systems within two turbulent environmental contexts: the U.S. security software industry and the U.S. health care industry. Despite a three-­‐decade emphasis on performance measurement research, little empirical work has been carried out inside turbulent settings—contexts characterized by rapid change, high levels of instability and complex configurations among environmental variables. This research targets that gap. Through exploratory case studies from seven security software firms paired with a single in-­‐ depth case investigation within a transforming health care system, this study addresses the question: “how do firms in turbulent environments measure strategic performance?” The research found that in turbulent environments, an effective strategic performance measurement system contains six interrelated elements: management aims, performance objectives, uncertainty areas, decision data, management attention and performance measures. Top managers focus on their aims and performance objectives to meet requirements via a closed-­‐loop approach while monitoring uncertainty areas and gathering decision data in an open-­‐loop way. This union of feedback and feedforward control enables dynamic interaction among the various elements of the system all of which are informed by performance measure data. Effective use is moderated by management’s focus of attention. The research has implications for information processing and management control literature; it extends existing theory to incorporate the use of semi-­‐structures within the framework of the strategic performance measurement system as a means of overcoming the challenges of uncertainty. Further, the research contradicts both extant literature and practice convention that claims strategic performance measurement frameworks need to be balanced to be effective. Practitioners are provided with a strategic performance measurement framework for use in turbulent environments. The framework would benefit from further examination in a variety of different, equally turbulent, contexts.

Cette thèse s'intéresse aux incubateurs, des structures offrant une aide au démarrage aux créateurs d'entreprise. Cette aide repose sur de multiples services qui rendent complexe l'activité d'accompagnement entrepreneurial. Cette complexité est exacerbée par une importante diversité des incubateurs. Il en résulte des difficultés à définir une mesure pertinente de leur performance. La question de l'adaptation ou non de cette mesure se pose avec insistance. Pour y répondre, la théorie des configurations est mobilisée. Elle permet l'identification de cinq configurations idéales d'incubateur. Il est proposé d'utiliser le balanced scorecard pour adapter la mesure de la performance à chacune de ces cinq configurations idéales. Cette proposition est vérifiée par le biais d'une démarche de recherche-intervention reposant sur deux étapes. La première correspond à une étude quantitative qui analyse la pertinence du balanced scorecard dans ce contexte spécifique à partir d'un questionnaire en ligne auprès de 109 responsables d'incubateur. Les données collectées font l'objet d'une analyse descriptive. Il en ressort un modèle général de balanced scorecard. La seconde étape consiste en une expérimentation de ce modèle général au sein de cinq incubateurs. Chacun d'eux se rapproche d'une configuration idéale différente. Cette expérimentation confirme la pertinence du balanced scorecard dans le contexte étudié. L'outil permet une mesure plus pertinente, car plus équilibrée. Il fournit une information sélectionnée et synthétisée. L'expérimentation confirme aussi qu'un même modèle général de balanced scorecard ne peut être utilisé à l'identique dans différentes configurations d'incubateur. Une adaptation est systématiquement nécessaire. Cette thèse montre que chaque configuration d'incubateur entraine des indicateurs spécifiques qui s'ajoutent à des indicateurs génériques pour permettre une mesure pertinente de la performance. / This dissertation focuses on incubators, which are structures designed to support entrepreneurs by offering an array of resources and services that additionally complicate the business support activity. The complexity is amplified by a high variety of incubators, resulting in the difficulty of defining an appropriate performance measurement. The issue of adaptation or not of this measurement is thereupon constantly questioned. In response, the configurational approach is taken into account and allows to identify five ideal incubator configurations. It is suggested to use the balanced scorecard to accommodate the performance measurement to every single of these five ideal configurations. This suggestion is verified through a procedure of research-intervention based on two stages. The first stage involves a quantitative study analyzing the relevance of the balanced scorecard in this specific context, arising out of an online survey answered by 109 incubator managers. The collected data is subject of a descriptive analysis, in order to obtain a general framework of the balanced scorecard. The second stage consists in an experiment of this generic framework within five incubators. Each of them approaches a different ideal configuration. This experiment confirms the importance of the balanced scorecard in our research context. This tool furnishes a more reliable and stable measurement as a result of a selected and synthesized information. However, this experiment proves that an exemplary model of the balanced scorecard cannot be used in the different incubator configurations : an adaptation is consistently needed. This dissertation demonstrates that each incubator configuration implies specific as well as generic indicators, in order to supply a proper performance measurement.

Prestationsmätning utgör en betydande del när organisationer ska översätta sin strategi till praktiken. Tidigare forskning har identifierat svårigheter med utformning och uppföljning avprestationsmått vilka kan medföra bristfällig förankring mellan organisationens strategi och detsom mäts. Denna studie behandlar prestationsmätning i hybridorganisationer där existerandeforskning belyser att utmaningen med prestationsmätning i en sådan organisation är attbalansera de två logikerna, affärsmässighet och samhällsnytta. Studien syftar till att undersökavilka svårigheter som kan uppstå med prestationsmätning i en hybridorganisation och ämnartill att skapa en större förståelse för hur användningen av prestationsmätning går till och upplevsi en sådan organisation. Studien präglas av en deduktiv ansats och är av kvalitativ metod.Empirisk data har insamlats genom intervjuer med respondenter vilka är verksamma i ettkommunalägt företag. Studiens resultat tyder på att balansgången av de två logikerna inte ärkännbar i arbetet med prestationsmätning. Vidare indikerar resultatet att utformningen avprestationsmått upplevs svårare i jämförelse med uppföljningen av prestationsmått. Författarnaföreslår framtida forskning som behandlar prestationsmätning i en annan typ avhybridorganisation. Detta för att undersöka huruvida resultatet går i linje med denna studiensutfall. / Performance measurement is a significant part when organizations are translating their strategyinto practice. Previous research has identified difficulties with the design and monitoringprocess of performance measurements, which can lead to inadequate anchoring between theorganization's strategy and what is being measured. The study presented in this report focus onperformance measurement in hybrid organizations where existing research has presented thatthe challenge of performance measurement in hybrid organizations is to balance the two logics,financial profit and social benefits. The study aims to investigate the difficulties that may arisewith performance measurement in a hybrid organization and intends to create a greaterunderstanding of how performance measurement is utilized and how it is perceived in a hybridorganization. The study is characterized by a deductive approach and a qualitativemethodology. The empirical data has been collected through interviews with respondents whoare operating in a municipal-owned company. The results indicate that the balancing of the twologic is not noticeable in the work with performance measurement. Furthermore, the resultsindicate that the design is perceived to be more difficult in comparison with the monitoringprocess of performance measures. The authors suggest future research that investigateperformance measurement in another types of hybrid organizations, to determine whether theresult is in line with the outcome of this study.