Problem: Hur en verksamhet skall styras har länge varit föremål för debatt. Kaplan och Nortons balanserade styrkort har sedan mitten på 1990-talet varit populärt då även mjukare värden (kund-, process- och lärandeperspektiv) synliggörs. På senare år har de kompletterat diskussionen om styrmodeller med en strategikarta. Denna strukturerar upp arbetet med att bryta ner de övergripande strategierna till konkreta handlingsplaner. I första hand är strategikartan tänkt som ett komplement för att ge ett strategibaserat underlag till styrkortet men har i många fall ersatt styrkortet genom att fungera som ett fristående styrsystem. Syfte: Syftet med denna uppsats är att beskriva och analysera det stöd som styrmodellerna balanserade styrkort och strategikartor kan ge vid styrningen av en verksamhet. Ett delsyfte är att diskutera vilka synergieffekter som kan uppstå vid parallell användning. Metod: Författarna har genomfört en fallstudie i Eskilstuna kommun. Insamling av data har gjorts med kvalitativ metod. Semi-strukturerade intervjuer har genomförts med tre respondenter i chefsposition på kommunen. En ostrukturerad intervju med respondent på Stratsys AB har kompletterat undersökningen. Resultat: Eskilstuna kommun har nyligen infört ett styrsystem från Stratsys. Systemet baseras huvudsakligen på den strategibaserade strategikartan men med ett mindre inslag från styrkortet. Tidigare har en förvaltning använt styrkort som styrsystem. Kommunen har trots goda erfarenheter av styrkortet valt att utveckla detta till strategikartor. Kommunledningen ser gärna en parallell användning men förvaltningen anser att det administrativa arbetet skulle bli för omfattande. Vår undersökning pekar på att systemen ger olika typer av stöd till styrningen. Enligt de teoretiska utgångspunkterna kompletterar de varandra och dessutom har vi definierat ett antal tänkbara synergieffekter. Ett pilotprojekt i nämnda förvaltning där de bägge system används parallellt bör därför startas. / Problem: How to manage a business is a subject that has been debated for a long time. Since the middle of the 1990´s the Balanced Scorecard of Kaplan and Norton has been popular because of its consideration to different values (customer-, internal- and learning and growth perspective). Recently these authors have complemented the debate about management systems with the Strategy Map. It structures the work by breaking down the overall strategies to concrete activities. The Strategy Map is supposed to complement the Balanced Scorecard but has in many cases replaced it by working as a self-contained management system. Purpose: The purpose of this thesis is to describe and analyze the management support that is possible to derive from Balanced Scorecards and Strategy Maps. A sub purpose is to discuss the synergy effects related to parallel operating. Method: The authors have carried out a case study at Eskilstuna kommun. A qualitative method has been used when collecting data. Semi structured interviews has been conducted with three executives at Eskilstuna kommun. One unstructured interview with a respondent at Stratsys AB has complemented the investigation. Result: Eskilstuna kommun has recently introduced a new management system from Stratsys. The system is mainly based on the strategy based Strategy Map combined with a minor contribution from the Balanced Scorecard. One administration has used Balanced Scorecard since a few years. Though the council had positive experiences from the scorecard they decided to introduce the use of Strategy Map at all administrations. The council management would like to see parallel use but the administration think the administrative work would be to comprehensive. Our investigation indicates that the systems support the management process in different ways. According to the theoretical sources they complement each other and we have found some possible synergy effects. We therefore suggest a pilot study with parallel use in one administration.

No description available.

Bakgrund: Företag som har utvecklat ett BSC med finansiella mått, mått förinterna processer, kundtillfredsställelse samt innovations-ochinlärningsförmåga, har en grund för ett välfungerande styrsystem ochbör därför utgå från denna som bas för belöningssystemet. I syfte att fåbelöningssystemet att bli en integrerad del i företagsverksamhetsstyrning bör Balanced Scorecard användas som bas förbelöningssystemet. Detta leder bland annat till att alltför kortsiktigvinstinriktning undviks. Metod: Vi har genomfört en fallstudie på företaget SCA Packaging Sweden.Denna studie innefattar en kvalitativ undersökning med abduktion somforskningsansats samt en kvantitativ undersökning. Datainsamlingenav primärdata för den kvalitativa undersökningen har skett genomkvalitativa intervjuer, och den kvantitativa studien bygger på enenkätundersökning. Syfte: Syftet med denna uppsats är att beskriva hur SCA Packaging använderBalanced Scorecard och belöningssystemet, samt analysera omföretagets BSC kan användas som grund för belöningar. Vidare har viambitionen att belysa huruvida ett Balanced Scorecard skulle motiveratill högre prestation enligt medarbetarna på SCA Packaging. Slutsats: Utifrån litteratur och empiri har det framgått att SCA Packaging tillstor del inte använder BSC på det sätt som den teoretiskareferensramen föreslår. SCA Packaging kan därför i dagsläget inteanvända BSC som bas för belöningssystemet utan företagets BSCbehöver först utvecklas. Resultatet visade även att majoriteten avrespondenterna som arbetar på SCA Packaging anser att ettprestationsbaserat belöningssystem som bygger på mått somexempelvis kundtillfredsställelse och produktkvalitet skulle varamotiverande för dem då det bland annat är viktigt med sådana mått pålång sikt.

Remiantis Lietuvos ir užsienio autorių moksliniais darbais magistro darbe analizuojami teoriniai strateginio valdymo aspektai ir pristatoma subalansuotų rodiklių sistema kaip efektyvus organizacijos strateginio valdymo modelis bei veiklos rodiklių matavimo įrankis. Aptariami subalansuotų rodiklių sistemos naudojimo skirtumai viešajame ir privačiame sektoriuose. Išsamiai analizuojama bendrojo lavinimo mokyklų situacija Lietuvoje, Šiaulių regione, Radviliškio rajone. Radviliškio Vaižganto gimnazijos išorinės ir vidinės aplinkų, SSGG analizė, mokinių, tėvų ir mokytojų apklausos apie gimnazijos vystymo prioritetus rezultatai leido išskirti gimnazijos vystymo kryptis – viziją, vertybes, siekius ir jų įgyvendinimą visuose organizacijos lygmenyse. Pateikti Radviliškio Vaižganto gimnazijos subalansuotų rodiklių sistemos sąvadas ir strateginis žemėlapis. Tyrimu ir rezultatais patvirtinta autorės suformuluota mokslinė hipotezė, kad Vaižganto gimnazijai tikslinga tobulinti strateginį veiklos valdymą pagal subalansuotų rodiklių sistemą, vadovautis subalansuotų rodiklių sistemos strateginiu žemėlapiu. / This master’s work deals with problems of strategic management according balanced scorecard system in general education. It analyses and systemizes theoretical and practical research about strategic management. The balanced scorecard system is presented as useful method of strategic management and effective tool pf performance measurement. Detailed analysis of general education situation in Lithuania, Šiauliai region, Radviliškis district is given. After carrying out the analysis of scientific literature, the exterior environment of Radviliškis vaižgantas gymnasium, the interior resources and SWOT a strategic management system of Radviliškis Vaižgantas gymnasium - balanced scorecard and strategic map has been presented. The scientific hypothesis was proved: taking in concert the importance of strategic management it is necessary for Radviliškis Vaižgantas gymnasium to choose the appropriate tool for improving strategic management in order to enhance organizations competitive capabilities to develop, an it is purposeful to use the innovative experience – balanced scorecard system.

The purpose of this research was to formulate and develop broad guidelines for a Balanced Scorecard (BSC) for a mining supply company. This research has specific reference to Bond Equipment (Pty) Ltd. based in Klerksdorp, North West Province, South Africa. These guidelines must assist management to steer the company forward on a strategic way. The guidelines will also guide management to apply the BSC to lower levels in the company, each department and every employee will have its own BSC. This research also includes the improvement of the company`s vision and mission. The BSC must be aligned with both the vision and mission of the company to ensure the successful implementation of a BSC. The BSC is not just an effective measurement and management tool but it is also an effective tool to enhance communication between different departments within the business. Questionnaires were used to gather data from the sample group within the company. A total of 50 questionnaires were distributed to management, professionals and employees that worked for the company for more than 2 years. The head of departments of the company were informed of the research being conducted. Thirty-five questionnaires were received back. The data of the study was analysed and out of these results, broad guidelines were identified for the formulation of a BSC for the company. Three aspects from each quadrant were selected by the participants of the study. The data of the vision and mission of the company were also analysed and possible improvements were identified. The results of the study revealed that the vision and mission must be improved to match the new strategy of the company. Bond Equipment (Pty) Ltd has to diversify and focus not only on quality but also on customer service. The three broad guidelines selected from each quadrant by the participants will form an integral part in the final design of the BSC to all levels of the company. Proposed measurement tools were also recommended to the management of Bond. These measurement tools will assist management to manage the company in accordance with the vision and mission. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2011.

The Balanced Scorecard (BSC) is a strategic management tool that provides the manager with a clear and concise picture of the business's health and progress in reaching the goals of the business (Norton & Kaplan, 1992: 71-79). The BSC is a set of financial and non-financial measures relating to a company's critical success factors. Of late the BSC was also used as a personal development tool – measuring the individual's performance towards set personal growth targets. The BSC process has been part of ArcelorMittal, Vanderbijlpark Works for many years. This process can add great value to a company if managed effectively- the question is thus: is the BSC effectively implemented in ArcelorMittal, Vanderbijlpark Works? It was decided to conduct a study to determine the status of the BSC with one main objective and two secondary objectives, namely to – • establish whether ArcelorMittal, Vanderbijlpark Works is effectively using the BSC tool as a performance measurement and a personal development tool (main objective); • determine if there is a difference between the effective implementation of the BSC as a performance management and personal development tool within the different business units within ArcelorMittal, Vanderbijlpark Works. These units are Iron Making, Steel Making, Rolling, Engineering and Staff (Secondary objective 1): and • determine if there is a difference between the effective implementation of the BSC as a performance management and personal development tool between different role gradings (these roles are defined as E, F and G roles) in ArcelorMittal, Vanderbijlpark Works (Secondary objective 2). An empirical study was conducted in ArcelorMittal, Vanderbijlpark Works. A questionnaire was used as the measuring instrument and was issued via the HR Department to a target group of 724 employees. The questionnaires consisted of 25 questions divided into 2 sections to test both the effectiveness of the BSC as a performance management tool and a personal development tool. To analyse the data, descriptive statistics and frequency distributions were used and calculated in Microsoft PHStat. From these results the following conclusions were drawn. • The BSC process is well entrenched in ArcelorMittal, Vanderbijlpark Works, but lacks overall effectiveness; • The BSC does encourage people to self-develop, but development plans are lacking, not enough time for training is given and managers must show a real intent to develop their people. From the study and the conclusions drawn, the following recommendations were made. • Address the issue of mistrust between the employees and their supervisory management. • Managers should make allowance for individuals to make mistakes. • Encourage innovation in the organisation. • More effort should be applied to translate the company strategic objectives into workable (and measurable) KPI 's at the lower levels of the organisation. • ArcelorMittal should make a concerned effort to allow more time for training and self-development during normal working hours. • Revisit all KPI's for weight allocation. All the departments and all the levels in the organisation see this as a drawback of the BSC system. • Test the applicability of the KPis. Ensure that the KPis on the BSC are clear and that these reflect the effort the company requires form the individual. • Allow more participation of the individual during the compilation of the BSC (this will improve buy-in). • The E-role level communicates very well downwards to the lower levels in the organisation. Take key learning aspects from this group, and skill the F-role and G-role levels to the same extent. / Thesis (M.B.A.)--North-West University, Vaal Triangle Campus, 2010.

The Balanced Scorecard (BSC) is a strategic management tool that provides the manager with a clear and concise picture of the business's health and progress in reaching the goals of the business (Norton & Kaplan, 1992: 71-79). The BSC is a set of financial and non-financial measures relating to a company's critical success factors. Of late the BSC was also used as a personal development tool – measuring the individual's performance towards set personal growth targets. The BSC process has been part of ArcelorMittal, Vanderbijlpark Works for many years. This process can add great value to a company if managed effectively- the question is thus: is the BSC effectively implemented in ArcelorMittal, Vanderbijlpark Works? It was decided to conduct a study to determine the status of the BSC with one main objective and two secondary objectives, namely to – • establish whether ArcelorMittal, Vanderbijlpark Works is effectively using the BSC tool as a performance measurement and a personal development tool (main objective); • determine if there is a difference between the effective implementation of the BSC as a performance management and personal development tool within the different business units within ArcelorMittal, Vanderbijlpark Works. These units are Iron Making, Steel Making, Rolling, Engineering and Staff (Secondary objective 1): and • determine if there is a difference between the effective implementation of the BSC as a performance management and personal development tool between different role gradings (these roles are defined as E, F and G roles) in ArcelorMittal, Vanderbijlpark Works (Secondary objective 2). An empirical study was conducted in ArcelorMittal, Vanderbijlpark Works. A questionnaire was used as the measuring instrument and was issued via the HR Department to a target group of 724 employees. The questionnaires consisted of 25 questions divided into 2 sections to test both the effectiveness of the BSC as a performance management tool and a personal development tool. To analyse the data, descriptive statistics and frequency distributions were used and calculated in Microsoft PHStat. From these results the following conclusions were drawn. • The BSC process is well entrenched in ArcelorMittal, Vanderbijlpark Works, but lacks overall effectiveness; • The BSC does encourage people to self-develop, but development plans are lacking, not enough time for training is given and managers must show a real intent to develop their people. From the study and the conclusions drawn, the following recommendations were made. • Address the issue of mistrust between the employees and their supervisory management. • Managers should make allowance for individuals to make mistakes. • Encourage innovation in the organisation. • More effort should be applied to translate the company strategic objectives into workable (and measurable) KPI 's at the lower levels of the organisation. • ArcelorMittal should make a concerned effort to allow more time for training and self-development during normal working hours. • Revisit all KPI's for weight allocation. All the departments and all the levels in the organisation see this as a drawback of the BSC system. • Test the applicability of the KPis. Ensure that the KPis on the BSC are clear and that these reflect the effort the company requires form the individual. • Allow more participation of the individual during the compilation of the BSC (this will improve buy-in). • The E-role level communicates very well downwards to the lower levels in the organisation. Take key learning aspects from this group, and skill the F-role and G-role levels to the same extent. / Thesis (M.B.A.)--North-West University, Vaal Triangle Campus, 2010.

The purpose of this research was to formulate and develop broad guidelines for a Balanced Scorecard (BSC) for a mining supply company. This research has specific reference to Bond Equipment (Pty) Ltd. based in Klerksdorp, North West Province, South Africa. These guidelines must assist management to steer the company forward on a strategic way. The guidelines will also guide management to apply the BSC to lower levels in the company, each department and every employee will have its own BSC. This research also includes the improvement of the company`s vision and mission. The BSC must be aligned with both the vision and mission of the company to ensure the successful implementation of a BSC. The BSC is not just an effective measurement and management tool but it is also an effective tool to enhance communication between different departments within the business. Questionnaires were used to gather data from the sample group within the company. A total of 50 questionnaires were distributed to management, professionals and employees that worked for the company for more than 2 years. The head of departments of the company were informed of the research being conducted. Thirty-five questionnaires were received back. The data of the study was analysed and out of these results, broad guidelines were identified for the formulation of a BSC for the company. Three aspects from each quadrant were selected by the participants of the study. The data of the vision and mission of the company were also analysed and possible improvements were identified. The results of the study revealed that the vision and mission must be improved to match the new strategy of the company. Bond Equipment (Pty) Ltd has to diversify and focus not only on quality but also on customer service. The three broad guidelines selected from each quadrant by the participants will form an integral part in the final design of the BSC to all levels of the company. Proposed measurement tools were also recommended to the management of Bond. These measurement tools will assist management to manage the company in accordance with the vision and mission. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2011.

Sammanfattning Offentliga organisationer är ofta komplexa vilket innebär utmaningar i utformning och genomförande av styrning. Ett flertal internationella studier har publicerats om styrning inom den offentliga sektorn.  Dock behövs ytterligare empiriska studier och teoretisk utveckling för att ge stöd till chefer inom offentlig sektor för att de ska kunna utnyttja resursstyrningens potential. Syftet med denna uppsats är att undersöka hur styrning praktiskt tillämpas vid valda förvaltningar inom Region Gotland, samt vilken kongruens som finns mellan de olika styrmodeller som används. Region Gotland är en av många offentliga organisationer i Sverige som har tillämpat NPM-principer. Kundorientering, decentralisering och användning av styrmodeller utvecklade för det privata näringslivet genomsyrar organisationen. Det är flera olika former för styrning och ett antal olika styrmodeller tillämpas samtidigt. En kombination av olika former av styrning och styrmodeller utgör en styrmix inom organisationen. Empiriska data samlades genom semi-strukturerade intervjuer samt genom analys av Region Gotlands skriftliga styrdokument. Ett brett urval av chefer eftersträvades, verksamma inom olika förvaltningar, och slutligen har tio personer vid fyra förvaltningar intervjuats. Resultaten av studien visar att balanserade styrkort har en central plats i  Region Gotlands styrmix. Organisationens komplexitet leder till svårigheter med anpassning av modellen till verksamhetens kontext. Balanserade styrkort används mest för uppsättning av mål och dessas uppföljning. Praktisk implementering och genomförande av balanserade styrkort på verksamhetsnivå finns bara hos en förvaltning av fyra undersökta. Implementering av balanserade styrkort inom en verksamhet med stark kulturstyrning kräver engagemang av chefer på alla nivåer, stöd från toppen och tid för kulturförändring. Balanserade styrkort kräver ständigt arbete för att utveckla dem. Från denna studie framgår det inte att det finns några större problem med motsättningar mellan olika modeller. Dessa förekommer dock inom administrativ styrning, till exempel vid införande av ny policy eller nya riktlinjer. Det kan också uppstå motsättningar mellan budgeten och balanserade styrkort. Dock står det tydligt i Region Gotlands styrdokument att vid konflikter är det ekonomin som styr. Resultaten av studien bekräftar i stora drag den bild som ges i tidigare forskning. Studien ger kompletterande perspektiv genom belysningen av problematiken i en verksamhet med både kommunal och statlig styrning, samt genom den geografiska tillhörigheten (tidigare större studier på området har gjorts i andra länder). Vidare forskning om styrning i offentliga verksamheter, framför allt på verksamhetschefsnivå, är angelägen. / Abstract The purpose of this research is to analyze how management is applied practically within selected public sector administrations of Gotland Region and determine what congruence is applied between different management models. Empirical data has been collected through semi-structured interviews and together with analysis of Gotland Region governing documents. Firstly the aim was to interview a wide selection of different public sector managers. However, ten representatives from four different administrations were finally interviewed. The results of the study show that a balanced management takes a central place in Gotland Region Management Control Systems Package. The complexity of the organization causes difficulties in applying the model to the whole organization. Balanced scorecard is mostly used for goal setting and monitoring. Only in one of four administrations practical application and implementation of balanced scorecard on management level taking place. Implementation of balanced scorecards within organizations with strong cultural governance requires committed managers at all levels, support from the top managers and time for cultural transformation. This study reviled did not find major contradiction between different models of management. However, contradictions may occur within administrative control. Should a conflict between economic aspects and balanced scorecard occur, economy takes control. This rule is clearly stated in the governing documents.

Magistro baigiamajame darbe teoriniu aspektu yra vertinama efektyvumo koncepcija ir įmonių veiklos vertinimo metodų samprata ir reikšmė, pateikiama įmonių veiklos vertinimo modelių apžvalga bei analizuojama jų nauda ir įtaka įmonės konkurencingumui. Metodologinėje šio darbo dalyje yra pateikiamas tyrimo problemos ir metodų pagrindimas bei aprašyta tyrimo eiga. Empirinėje darbo dalyje yra aprašoma UAB „Projektavimas“ veikla bei atliekama šios įmonės situacijos analizė ištiriant išorės ir vidaus aplinkos veiksnius bei įmonės stiprybes, silpnybes bei galimybes, grėsmes. Taip pat empirinėje yra atliekama giluminio interviu su UAB „Projektavimas“ vadovu ir kiekybinio šios įmonės verslo klientų poreikių ir jų tenkinimo tyrimo duomenų analizė. Tai pat yra aprašomas subalansuotų rodiklių sistemos diegimas UAB „Projektavimas“ bei analizuojama įdiegtos sistemos nauda. / Master's thesis analyzes theoretical aspects of the efficiency concept and business performance evaluation methods. Also there is analysis of business performance evaluation models, their benefits for company’s performance and impact on the company's competitiveness. Methodological part of this study holds the justification of the research problem and methods. Also in this part is described in the course of this master‘s thesis research. In thesis empirical part included a brief description of Ltd “Projektavimas” activity, gap analysis that investigates internal and external environmental factors of the company's activity. There is also included SWOT analysis, empirical in-depth interview with Ltd “Projektavimas” director data analysis and surveys of business customer needs data analysis. Also in this part of the work were described the installation of Balanced Scorecard system in Ltd “Projektavimas” and analyzed the benefits of this system.