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En la presente tesis se analiza el Cuadro de Mando Integral (CMI) desde diferentes puntos de vista: Académico, donde se contempla la opinión de los creadores del modelo, los críticos, y la comunidad científica en general. Sus diferentes puntos de vista se analizan a través de las investigaciones científicas publicadas. Organizaciones que podrían ser, son o fueron usuarias del CMI. Su opinión se estudia a través de una encuesta, entrevistas y documentación interna. Empresas consultoras, compañías que comercializan el CMI como una de sus soluciones, analizado en base a entrevistas. La investigación se ha concretado en cuatro aportaciones académicas, tres artículos académicos y una comunicación presentada en un congreso internacional. / This thesis analyzes the Balanced Scorecard (BSC) from different points of view:  Academic, which provides the opinion of the model creators, their critics, and the general scientific community. Their different views are analyzed through published scientific research papers. Organizations that may be, are or were users of BSC. Their opinions are studied through a survey, interviews and internal documentation. Consulting firms, companies that commercialize BSC as one of their solutions, based on interviews done. The investigation has resulted in four academic contributions, three academic articles and one paper presented at an international conference

Bakgrund: Mycket av företagens potentiella vinster uteblir på grund av dålig koppling mellan strategi och prestation samt på grund av dåliga system för prestationsmätningar. Ett företag av Nelson Gardens storlek skulle kunna tjäna avsevärt mycket mer om strategiernas implementering mäts på ett lämpligt sätt. Syfte: Att designa ett lämpligt prestationsmätningssystem för fallföretaget och däri integrera deras nuvarande system för ständiga förbättringar. Avgränsningar: Studien är avgränsad från att beskriva fallföretagets nuvarande strategier och nyckeltal i detalj samt från implementeringen av färdigt prestationsmätningssystem. Metod: Studien har genomförts som en fallstudie där lämplig teori har legat till grund för empiriinsamling som i sin tur har möjliggjort en analys. Slutsats: Utifrån företagets vision har strategiska målsättningar, framgångsfaktorer och nyckeltal presenterats. Tillsammans utgör dessa ett komplett Balanced Scorecard där särskilt fokus på kausala samband finns. Därutöver har en passande plats för företagets system för ständiga förbättringar identifierats i det designade prestationsmätningssystemet.

Problem Deciding where to spend the information system investment budget with respect to strategic priorities is important for companies, but it is far from every company that does it. There is no consesus in the literature on how information system investment decisions should be assessed. This case study is conducted on Alpha AB. The company consists of several departments that each require different kind of information to support, improve and facilitate their area of operation. They are in the process of deciding where to spend their investment budgets. Purpose The Purpose of this thesis is to identify the processes that will be improved by a new information system and display how it affects the overall goal of Alpha AB, using the strategy map and the balanced scorecard. This will enable decision makers to make better decisions regarding information system investments. Theoretical Framework In order to fulfill the purpose have a review of how information systems improve companies been done, furthermore have investment issues been discussed. In order to display the effects of the intended investment will the strategy map be used, the balanced scorecard will be introduced for performance measurement. Empirical Findings The empirical findings are collected from four high level employees at Alpha AB. Through unstructured and semi-structured interviews have information about the company, its goals, customers, the internal processes and their hopes for the new information system been collected. Analysis The empirical findings have been compiled on the strategy map with the intension to show the causal relationship that the intended investment will have on the company. In order to quantify the targets on which the investment is supposed to cause its effects, have the empirical findings also been compiled on to a balanced scorecard Conclusion The strategy map and the balanced scorecard display the intended effects that the investment causes. The decision makers at Alpha AB can with a holistic view follow the causal relationship from the expectations of the investment and see  which of them will be a priority to invest in.

Bakgrund: Den traditionella ekonomistyrningen kritiserades för att vara kortsiktig och tog inte hänsyn till långsiktiga investeringar. Informationen från ekonomistyrsystemen var för sen, för aggregerad och snedvriden för att vara relevant för ledningen när de skulle ta beslut gällande planering och styrning. Från denna bakgrund skapades Balanced Scorecard (BSc) som kompletterar de historiska finansiella styrtalen med styrtal på de faktorer som påverkar det framtida resultatet. Posten införde 1998 en variant av BSc som de kallar Kompassen i brevnätet där Alvesta brevterminal var ett pilotprojekt. Brevterminalen har nu haft Kompassen i snart tio år och hade olika målsättningar vid införandet av styrkortet vilka också låg till grund för utformningen. Verksamhetsstyrningen har sedan implementeringen förändrats och de arbetar inte längre med styrkortet på samma sätt och ledningen på brevterminalen i Alvesta är idag intresserade av en utvärdering av Kompassen. Syfte: Syftet med denna uppsats är att genomföra en utvärdering av Kompassen för brevterminalen i Alvesta genom att jämföra de målsättningar som fanns vid implementeringen med en kartläggning idag. Resultatet av utvärderingen är tänkt som ett beslutsunderlag för ledningsgruppen på brevterminalen i deras fortsatta arbete med Kompassen. Metod: Vi har använt en utvärderingsmetod som har sin utgångspunkt i PDCA-cykeln. Det empiriska materialet har samlats in genom semistrukturerade intervjuer och internt material från brevterminalen. Utvärderingen har genomförts genom att målsättningar, utfall och teori jämförts med varandra för att skapa ett beslutsunderlag för ledningsgruppen på brevterminalen. Resultat, slutsatser: Vårt utvärderingsinstrument visar att stora delar av målsättningarna vid implementeringen infriats. Då brevterminalen inte längre arbetar med visionsnedbrytning anser vi att dagens Kompass används mer som ett mätsystem och är idag det huvudsakliga kommunikationsmedlet både till personal och överordnad nivå. Utifrån vår utvärdering har vi arbetat fram ett antal förslag på åtgärder som vi anser skulle kunna utveckla verksamhetsstyrningen på brevterminalen.

Strategy Maps and Balance Scorecard are linear thinking which can not express what kind of the feedback strategy, it is difficult to analysis and answer the problems from the events delay too. Through the Balanced Scorecard¡¦s four dimensions, strategy maps make many of performance activities. The boss or manager can understand the enterprise strategy execution result simply. This study concentrate on a securities corporation, use Strategy Map and Balanced Scorecard view the destinations of the business, give them into Key Performance Index as possible destinations. Then use System Dynamics to built the relationship between different element, use simulation to experiment the model, wish for find the decisive element which will be answer to the securities corporation.The conclusions of this study are presented as follows: System dynamics establish the model that will be able to find the relationship among the element. System dynamics model will aid enterprise to find their lead index in the enterprise, and will be able to find antintuition event. By planning, vision, Balanced Scorecard and Strategy Map will aid enterprise create much workable goals.

Along the irreversible trend of globalization, the market competition is getting even more rigorous around the world. Meanwhile, the dynamic revolution of management concept has brought unprecedented challenges for small and medium enterprises. However, amid the era of pandemic internet and smart phone, when small and medium enterprises can utilize the strength of organizational team work, the potential of a greater leaping growth is nevertheless more substantial than the past. As a result, it is even more vital for the small and medium enterprises to consider how to success under the limited resources, pursuing a clear vision, establish a sound company culture, execute a comprehensive management system, to achieve the ultimate goal of maintaining the spring of stamina as countermeasure for ever changing environment. The objective of this study is to investigate the corporate development background of Y company; dissect key successful factors within Y company, while focused primarily on practical experience of incorporating visions and balanced score card as subjects for this research. This study has observed that most companies and institutions failed to successfully implement the establishment of vision and execution of strategies. Primary parameters for such futile endings are usually due to the inconsistency of strategies with regard to communication of strategy, performance assessment, and incentive remunerations. Using balanced score card, managers of small and medium enterprises can develop future direction, substantiate the vision and strategy, and achieve corporate and personal goals. Due to the scale of small and medium enterprises, usually they are relatively more conservative and practical while incorporate new policy, which is likely not to put vast amount of cash and time in vain. Small and medium enterprises can take advantage of strategic transformation via balanced score card to readjust the short term goal and long term development strategy; in order to elevate the competitiveness and commitment of a sustainable business. The approaches for such transformation are : 1. Identify and interpretation of vision and strategy; 2. Assessment, communication and integration of strategic goals and appraisals, set up key performance index; 3. Lay out policies and action plans; 4. Audit the performance, enhance strategic feedback, embrace remediation plans and continuous learning.

The Balanced Scorecard (BSC) facilitates managers to balance strategic focuses on four perspectives, on complex cause and effect relationships, and on developing more systemic aligned strategy. But some literatures showed that the BSC theory and practice had some limitations. The root of limitations is ¡§cause and effect are not closely related in time and space¡¨. And that will mislead managers to generate misperceptions of feedback information and execute wrong strategy. This research employs system dynamics as a method to overcome the limitations, and focuses on exploring the dynamic complexity of developing the BSC strategy. By two case studies, this research finds some opinions to conceptualize a theoretical framework, generate some dynamic pitfalls propositions, and summarize some dynamically aligned principles. By system dynamics method, this research builds qualitative and quantitative system dynamics models and inquires the cases¡¦ BSC strategy. And by case study method, this research follows qualitative research perspective to compare two cases and generate propositions. The conclusion, firstly, includes a conceptualized framework of ¡§improving the dynamic alignment of the balanced scorecard strategy in system dynamics¡¨, to support ¡§the theory of developing BSC with system dynamics¡¨ and enhance the long-term effectiveness of BSC strategy. Secondly, this research finds some dynamic pitfalls propositions. Lastly, this research discusses some implications on management, limitations, and future research.

The Balanced Scorecard (BSC) was first proposed by Robert S. Kaplan, Professor of Accounting at the Harvard Business School, and David Norton, founder and president of a consulting firm in 1992. They elaborated the idea of strategic measurement system to oversee the performance of a business unit. The system is suitable for both profit and non-profit organizations. After ten years, BSC is proved to be a very powerful tool to inspect the performance of a company, also the implementation of a firm¡¦s strategy. National Health Insurance (NHI) in Taiwan was practiced in 1995. Medical service system had dramatic changes since that time. In order to keep financial balance, NHI develops new policies from time to time, reforms the reimbursement criteria, from fee-for-service to global budget. Hospitals face incessant new challenges. Military hospitals, belonging to non-profit government organizations, play an important role in medical services. It is absolutely important ¡§how to survive under such critical environment, and achieve the goal of permanent operation.¡¨ This thesis is a case study, taking an armed forces hospital as an example to construct its system of strategy management. By implementing the Balanced Scorecard, the hospital can reposition its role according to the mission. Then, the hospital can set up its vision and strategic objectives to draw the strategy maps. Within the four perspectives of the BSC, the hospital can select several measurements to evaluate their performance, then, they can know what has been changed and what needs to be improved. The Balanced Scorecard is the best management tool to implement a company¡¦s strategy. At present, BSC is applied to help strategy management in some hospitals. If it is applicable for a military hospital, it would be a great opportunity to overcome the competitive environment and to achieve the goal to run our military hospital permanently.

The introduction of the Strategy Maps cooperate with the Balanced Scorecard(BSC) of Kaplan and Norton of 2003, the application and studying more and more on the practice and academy. In some papers mention the current BSC theory of the limit; there are no any research of interaction influence relation in BSC, Strategy goal, Performance Index and taking action etc. But it is the complicated dynamics relation between the BSC strategy action and the internal process of organization. Most of managers often pays close attention to neglecting the strategy goal long-termly in a short time, the side effect and sequelae caused by the fact that take action in strategy are influenced, form and judge the situation which feedbacks information by accident even more, namely the one that cause strategy planning is improper, then make the push benefit of the strategy goal not so good as expectancy. It can solve the problem of dynamic, If combine in BSC with the system dynamics method. Interaction mechanism and method of probing into enterprise's strategy goal and performance while measuring that the purpose of this research is here, draw the strategy map and weigh the goal and weigh the causality of the project with enterprises, Set up system dynamics model in accordance with its causality, analyze the result observed in simulation, find out the factor that drive succeeds, select the key index needed in order to finish the strategy goal. The main purpose, (1) to set up: The expansion of strategy map and Balanced Scorecard, and utilize the system dynamics method to carry on planning, simulation, procedure and tests. (2) To analyze: Through the interaction simulation of the test between performance index and strategy goal, looking for the best key performance index and the revise of policy and strategy. The research approach adopts the system dynamics method mainly, the materials which carry on case study are collected and analyzed; ' The procedure of planning, design and measurement of enterprise's strategy goal ' utilizing this research to be put in order, by the expansion of the strategy map and Balanced Scorecard, carry on the setting-up, simulation, test and analyzing of the system dynamic model. Use to propose the conclusion of this research. Study the conclusion: (1) with the causality of the BSC strategy goal project, there is influence of side effect and sequelae. (2) Imitate the execution achievement of the BSC strategy goal action scheme with the system dynamics method, can be the reference for policy planning and adjustment of the strategy. (3) With the side effect in the strategy goal causality of the Balanced Scorecard, support to conclude the performance index measurement. (4) Utilize the simulate test of system dynamics, look for the leading index in the system. (5) Study and put in order the basic system dynamics model of Balanced Scorecard. Expect that enterprises can use system dynamic to improve the whole benefit for a long time of enterprise's strategy goal to organize effectively. Lastly, to address the research result that in meaning on of managing, study limitation and the suggestion with follow-up research.