Memoria para optar al título de Ingeniero Civil Industrial / El objetivo del presente proyecto es diseñar un Balanced Scorecard que controle el cumplimiento de la línea estratégica planteada por la Administradora General de Fondos. De esta manera se generaría una alineación de los trabajadores, haciéndolos más eficientes en el logro de los fines propuestos, debido a que se mide el avance en todos los aspectos necesarios para lograr la estrategia. Para lograr el diseño del Balanced Scorecard se utiliza un marco conceptual acorde, el cual contempla la dirección y formulación estratégica (que ayuda a definir el objetivo principal de la empresa), así como también el control de gestión (el cual permite el control y seguimiento de lo propuesto) que se plasma a través de la metodología Balanced Scorecard. Ésta, se sustenta con un mapa estratégico e indicadores que respaldan el marco conceptual propuesto. El marco conceptual se lleva a la práctica a través de 6 etapas: descripción del sector industrial y antecedentes de la empresa; análisis del entorno interno y externo de la misma; análisis de la línea estratégica; determinación de los objetivos estratégicos; especificación de los indicadores y sus respectivas metas; y finalmente, la etapa de establecimiento de iniciativas estratégicas. Durante estas etapas se ha considerado material público acerca del mercado y sus actores, así como también información privada e interna de la empresa, la cual se complementa con entrevistas a directivos que conocen el bosquejo de la estrategia que se planteó con anterioridad al requerimiento de este trabajo. El diseño del Balanced Scorecard para la Administradora General de Fondos contiene siete objetivos estratégicos a través de las cuatro perspectivas clásicas (éstas son: financiera; de clientes; de procesos internos; y de aprendizaje y crecimiento), así como también trece indicadores que evalúan su cumplimiento. Considera, además, ocho iniciativas que buscan respaldar los objetivos estratégicos, excluyendo el de aumento de utilidades.

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<p>Prestationsmätning har stor betydelse för företags lönsamhet. Detta gör att det blir viktigt för företag att utforma mätningen så att den blir motiverande och stödjande. Denna uppsats bygger kring en syntes där vi argumenterar att storytelling kan hjälpa till att skapa effektiviserande och motiverande effekter hos ett prestationsmåttsystem.</p><p>Uppsatsen belyser själva verktyget BSC och hur det kan utformas för att bli motiverande för de anställda. Även begreppet storytelling beskrivs samt hur det kan användas för att tydliggöra organisatoriska mål internt i ett företag. Uppsatsen har en abduktiv abstraktion och en kvalitativ metod. Den absoluta merparten av datan utgörs av primärdata genom personliga intervjuer med VD, HR-ansvarig samt biografchefer i SF bio AB. Det empiriska kapitlet visar på att ledningen i SF bio AB menar på att biografcheferna i relativt stor utsträckning är involverade i målen. Något som inte stödes i intervjuerna med biografcheferna.  Arbetet med Storytelling förefaller dock ha en positiv inverkan på företaget. Arbetet inom de olika biograferna skiljer sig dock i många mer eller mindre väsentliga avseenden.</p><p>Av undersökningen att döma finnes en del tecken som tyder på att SF bio ABs BSC i grunden är mer tvingande än möjliggörande. Vi finner även stöd för att arbetet med storytelling ger positiva effekter i verksamheten. Resultatet vi kommer fram till visar på tecken att arbetet med storytelling i SF bio AB i många avseenden bidrar till att skapa och förstärka möjliggörande karaktärer i SF bio ABs BSC.</p>

This longitudinal case study examines how the process of radical organizational change unfolded within EES Consulting (EES). EES was an international engineering and environmental services consulting firm that experienced significant internal cultural difficulties in the early 1990s, such that OCI Consulting predicted the firm would fail within 18 months. This study focuses upon the Canadian operations, and their experience in becoming a top company to work for in Canada following their adoption of the Balanced Scorecard in 1999. The study employed a mixed-methods methodology, involving semi-structured and informal interviews, participant observation, third-party survey data, and internal corporate documents. Based upon this data, EES’ experience did not conform to that described by traditional change models (Lewin’s three-stage, punctuated equilibrium, or organizational development models) in terms of the pace, sequence, or linearity of change. Rather, EES’ experience was more consistent with recent conceptualizations of change as a continuous, emergent process, involving loops and iterations. Although EES members suggested that change was attributable to their adoption of the Balanced Scorecard, this technology merely served as the catalyst for subsequent organizational social dynamics that produced change. Specifically, change at EES occurred through negotiated redefinition of the social structures governing members’ actions. Thus, radical organizational change represented an act of social construction between members. This study’s key contribution is the development of a theoretical extension to Giddens’ (1984) structuration theory, involving a synthesis with the concept of organizational identity. Organizational identity is defined as the key interpretive scheme mediating the relationship between the institutional realm and action. Modifying identity enables alternative conceptualizations of structure, which consequently enable new courses of action by members. However, lasting change depends upon the continued legitimation and reproduction of these alternative structures, combined with the abandonment of previous structures. / Organizational Analysis

Prestationsmätning har stor betydelse för företags lönsamhet. Detta gör att det blir viktigt för företag att utforma mätningen så att den blir motiverande och stödjande. Denna uppsats bygger kring en syntes där vi argumenterar att storytelling kan hjälpa till att skapa effektiviserande och motiverande effekter hos ett prestationsmåttsystem. Uppsatsen belyser själva verktyget BSC och hur det kan utformas för att bli motiverande för de anställda. Även begreppet storytelling beskrivs samt hur det kan användas för att tydliggöra organisatoriska mål internt i ett företag. Uppsatsen har en abduktiv abstraktion och en kvalitativ metod. Den absoluta merparten av datan utgörs av primärdata genom personliga intervjuer med VD, HR-ansvarig samt biografchefer i SF bio AB. Det empiriska kapitlet visar på att ledningen i SF bio AB menar på att biografcheferna i relativt stor utsträckning är involverade i målen. Något som inte stödes i intervjuerna med biografcheferna.  Arbetet med Storytelling förefaller dock ha en positiv inverkan på företaget. Arbetet inom de olika biograferna skiljer sig dock i många mer eller mindre väsentliga avseenden. Av undersökningen att döma finnes en del tecken som tyder på att SF bio ABs BSC i grunden är mer tvingande än möjliggörande. Vi finner även stöd för att arbetet med storytelling ger positiva effekter i verksamheten. Resultatet vi kommer fram till visar på tecken att arbetet med storytelling i SF bio AB i många avseenden bidrar till att skapa och förstärka möjliggörande karaktärer i SF bio ABs BSC.

<b>Context</b>. This thesis takes an opportunity perspective. Radio Frequency Identification technology (RFID) has showed potential in enhancing and optimizing supply chains. For Pan Nordic Logistics (PNL), this represents an interesting opportunity and a possibility to enhance goods flow, increase quality, and gain competitive advantage. <b>The study</b>. This study has looked at how RFID could benefit PNL. A number of opportunities have been identified. Of these opportunities, the ‘Hub’ in Jönköping has been analyzed in further detail. The current logistics process has been mapped out in order to determine where in the logistics process the technology could have the optimal impact. Since it is not possible to perform a full financial evaluation without benchmarking and measuring the effects of RFID, a framework have been provided for future measurement, evaluation, and implementation. <b>Findings and recommendations</b>. This study concludes that an RFID implementation at the ‘Hub’ in Jönköping is ‘most likely’ to be financially feasible. RFID is a promising technology that should be taken to the next level. A small-scale implementation is recommended in order to ‘try out’ the technology and to fully evaluate how it could be adapted to fit existing solutions of PNL such as computer systems. If implemented, this trial should serve to map out the financial side of the technology using the provided framework. It is currently neither possible, nor feasible to fully understand the financial impact of the technology. Such a forecast would be imprecise and possible misleading.

Abstract Recently the printing industry in Taiwan has experienced great difficulty in the business, as a result of industry relocation, drastic decrease in demand, increase in manpower cost and massive use of commercial high speed machinery, contributing to an unbalance of supply and demand, quick drop in gross profit, falling into unfavorable price cut, and immense market competition. In the era of knowledge economy and lean profit, if lacking of strategic thought, selecting a Key Performance Indicator (KPI), suitable for its own industrial strategic execution, one would bound to face great difficulty in sustaining its business. In this regard, this study targets at selection of KPI in the printing industry and attempts to use four prospective of the Balanced Scorecard (BSC) with Analytic Hierarchy Process (AHP) for exploring the implementation feasibility. In order to verify and refine the first outcomes of AHP (Analytic Hierarchy Process) analysis, this stuy did the second AHP analysis and adopts the second outcomes as the conclusion.They are as follows: 1. These are the priorities of the four factors on the second layer: ¡§Internal Business Process Perspective¡¨ goes first, ¡§Learning and Growth Perspective¡¨ second, ¡§Financial Perspective¡¨ third, and ¡§Customer Perspective¡¨ last . 2. The top six prioities of the 16 indicators on the third layer are the below: ¡§Short cycle time¡¨ goes first, ¡§Passing rate of skill examination¡¨ second, ¡§Value in wastage of raw material¡¨ third, ¡§Customer complaint figures¡¨ fourth, ¡§Improvement plan figures¡¨ fifth and ¡§Sales growth rate¡¨ sixth. Keyword: Key Performance Indicator, Balanced Scorecard, Analytic Hierarchy Process

Background: Kaplan and Norton developed the Balanced Scorecard in 1992. This framework has given the management the opportunity to better understand how the organization is functioning. Communication is the vital factor for success with the Balanced Scorecard and the organization. Nowadays, in a world of rapid change and competition the organizations face an untold quantity of leadership challenges, and by applying the Balanced Scorecard the management will get the chance to achieve results by putting their strategies into action. The Jönköping County Council is responsible for the healthcare within its area, and is one of numerous organizations that have implemented the Balanced Scorecard. Purpose: The purpose of this study is to investigate the reasons the healthcare department within Jönköping County Council applied the Balanced Scorecard, how they use it, and to understand from their perspective how it benefits them. In addition to this we will present advice from employees to the management that is considering implementing the tool. Method: This is a qualitative study with an abductive approach, where we used both primary and secondary data in this research paper. The primary data was gathered through interviews with different departments at Jönköping County Council, which contributed to different views on the use of the Balanced Scorecard. Theories about the Balanced Scorecard were gathered through secondary data. Results/conclusions: Overall the management at Jönköping County Council are pleased and satisfied with the Balanced Scorecard. In addition to this they are all motivated and engaged in using the framework. However, they believe that the main drawbacks with the Balanced Scorecard are to make employees understand and connect the daily work to the framework, as well as finding the “correct” numerical values that reflects the organization. The benefits according to the management are the multidimensional view of the organization through the four perspectives in the Balanced Scorecard, and also the fact that they now have a framework which encourage the staff to strive to achieve a unison vision through action plans. The nursing staff was not aware of the term ‘Balanced Scorecard’ or the four perspectives, and therefore wanted to get more information about it from their executives, since they are expected to work in accordance with the framework. Through interviews with the upper- and middle management and the nursing staff we can draw the conclusion that the Jönköping County Council implemented the Balanced Scorecard since they wanted to have a system that could be used at all levels within the organization, this to get an overview and a better control of what is happening within the business.

Title: Implementation of Balance Scorecard in public sector - a case study in the community of Tidaholm.   Course: Thesis in business administration, 15 p   Authors: Marie Ohlsson and Ola Pettersson   Advisor: Henrik Linderoth   Purpose: The purpose of this thesis is to investigate how the balanced scorecard can be formed according to the backgrounds in the community of Tidaholm.   Methodology: We have chosen a qualitative case study. We work on the supposition of an established theory. And switch between deductive and inductive method, with an abductive method as a result.   Theory: We work on the supposition of the latest theories from the authors of the balanced scorecard, Robert S. Kaplan and David P. Norton. Our theory includes a description of their models and theoretical discussions about problems among implementation and leadership in organizational changes.   Empirical foundation: Our empirical foundation describes the backgrounds in the community of Tidaholm for implementation of the balanced scorecard, and compare with Biskopsgården in Gothenburg. The empirical foundation describes how the community of Tidaholm now works with goal-steering, and how Biskopsgården in their whole organization implements the balanced scorecard, suited to the background of Biskopsgården, and based on the latest theories from Kaplan and Norton.   Analysis: In the analyse we form a suggestion to balanced scorecard for childcare and education in the community of Tidaholm. Our suggestion is suited to public organizations with help from the experiences in Biskopsgården, and finally especially formed for childcare and education in the community of Tidaholm.   Conclusions: If balanced scorecard shall be functional in a public organization the work with building the balanced scorecard has to be flexible so it fits in the organization. It's harder for the organization to fit in the balanced scorecard than otherwise. To succeed with balanced scorecard one needs to reach simplicity, clearness, workers support and one hundred percent engagement from the board.