Die Studie beantwortet die Frage, ob eine Balanced Scorecard ein geeignetes Steuerungsinstrument für Alten- und Pflegeeinrichtungen ist. Der theoretische Teil umfasst die gesetzlichen Rahmenbedingungen der stationären Altenpflege, die Grundlagen des Qualitätsmanagements, die theoretischen Grundlagen der Kommunikation und die theoretischen Grundlagen der Balanced Scorecard nach Kaplan/Norton. Der empirische Teil stellt das quasi-experimentelle Design vor, das für die Studie eingesetzt wird und beschreibt den Prozess der Balanced Scorecard Entwicklung, der zur Bestimmung der Ausgangssituation und zur Evaluierung des Interventionsprogramms Befragungen der Bewohner, Angehörigen und Mitarbeiter vorsah. Auch wenn die Ergebnisse nicht eindeutig sind, deutet das Resultat darauf hin, dass die Balanced Scorecard als ein geeignetes Instrument für die Steuerung von Alten- und Pflegeeinrichtungen angesehen werden kann

Förhöjd säkerhetsprocess och den ökade resenärs trafiken i kombination med processorientering av verksamheten, har bidragit till att säkerhetskontrollen behöver nya och uppdaterade beslutsprocesser för att kunna utvärdera och förbättra processen för säkerhetskontrollen. Genom det balanserade styrkortet och tidigare forskning analyseras lämpligheten för ett balanserat styrkort för delprocessen “Möjliggöra säkerhetskontroll” på Stockholm Arlanda Airport. Detta genomförs genom en fallstudie på Swedavia och flygplatsen Stockholm Arlanda Airport för att kunna tillföra ny tillämpning inom området för ett balanserat styrkort i en flygplatsverksamhet. Utformningen är gjord med en deduktiv ansats för att först kunna skapa en kunskapsbas att sedan arbeta vidare med. Det empiriska materialet samlades in med hjälp av intervjuer hos fallföretaget. Där nulägesbeskrivningen formades som beskriver att Swedavia befinner sig i ett tidigt stadie med sitt arbete med en processomställning. Det gör att de efterfrågar en ny uppföljningsmetod till processen “Möjliggöra säkerhetskontroll”. De utvärderar och förbättrar verksamheten idag genom kötid, kvalité och kundupplevelse. Stockholm Arlanda Airport vill utöka sin mätning och få en ny strukturerad metod. Vår slutsats är att ett balanserat styrkort kan anses som lämplig uppföljningsmetod för en process i en flygplatsverksamhet, i detta fall säkerhetskontrollen. Vi presenterar ett förslag på ett anpassat balanserat styrkort för styrning, mätning och uppföljning av mätetal anpassade till säkerhetskontrollen på Stockholm Arlanda Airport där vi vill poängtera vikten av att inkludera medarbetare från berörd verksamhet. / The increased security process and traffic flow at Arlanda, in combination with the process change, they need to update the decision processes in order to evaluate and improve the security checkpoint. Through the balanced scorecard and precious research, we analyze the suitability of a balanced scorecard for the sub-process “Enabling security checkpoint” at Stockholm Arlanda Airport. This is done through a case study at Swedavia and the Stockholm Arlanda Airport to provide new application in the area for a balanced scorecard in an airport operation. A deductive approach has been used to be able to create a knowledge base to work on. The empirical material was collected through interviews with the case company. Where the current state description was formed, which describes that Swedavia is at an early stage in its work on the process change. This means that they are demanding a new follow-up method for the process “Enabling security checkpoint”. Today they evaluate and improve the business through queue time, quality and customer experience. Stockholm Arlanda Airport wants to expand its measurement and get a new structured method. Our conclusion is that a balanced scorecard can be considered an appropriate follow-up method for a process in an airport business, in this case in for the process security checkpoint. We present a proposal for a customized balanced scorecard for control, measurement and follow-up of metrics adapted to the security checkpoint at Stockholm Arlanda Airport. Where we want to emphasize the importance of including employees.

This diploma thesis deals with the formulation of recommendations for small manufacturing enterprises to increase their performance and to strengthen their competitiveness. Several approaches, both financial and non-financial, are used to meet the set goal. Specifically, there is a financial analysis, economic value add-ed, Weckert analysis and Balanced Scorecard. The thesis is divided into the theoretical and practical part. In the theoretical part the mentioned approaches and methods are described and in the practical part these approaches and methods are applied to two selected small manufacturing enterprises. First of all these enterprises are briefly characterized and then the selected methods are applied to the enterprises. In the final part of the theses there is a summary and evaluation of the results and there are suggested recommendations to increase the performance and to strengthen the competitiveness of the companies. In addition, the possibility of generalizing the used approaches and suggestions for other companies in the area is considered there.

VAŠÍČKOVÁ, A. Performance evaluation of the selected business entity. Diploma thesis. Brno: Mendel University, 2018. The aim of the diploma thesis is to evaluate the current state and performance development of the selected company with a proposal for a recommendation to improve it. The company's situation is assessed by both financial and non-financial measures. The diploma thesis is divided into two main parts. The theoretical basis of the solution defines performance, financial analysis and its basic financial indicators. Then the Balanced Scorecard and EFQM Excellence Model are presented here. The second part, called Self-solving problems, proposing recommendations and concrete proposals, contains the application of the above mentioned methods. The results obtained are then compared with the recommended values, the industry and the largest competitor. Based on these results, proposals are made to increase the performance of the analyzed enterprise.

The diploma thesis is focused on the proposal of the system of strategic management according to Balanced Scorecard method to the selected company. The theoretical part of the thesis focuses on strategic and financial analysis and Balanced Scorecard methodology. In the practical part of the thesis, strategic and financial analysis is carried out, including the processing of the questionnaire survey. On this basis, business objectives, including their benchmarks and target values, are set. Furthermore, a strategic map is drawn up to determine the strategic links between the individual objectives. Strategic actions are also identified to lead to strategic targets. At the end, the cost of implementing the Balanced Scorecard method is calculated, a timeline of creation a baseline framework is proposed and a model scenario of implementation for similar enterprises in the sector are derived.

Leaders of nonprofit organizations fail to achieve financial stability to meet their mission and vision without sustainable funding. The achievement of fiscal sustainability is the most pressing challenge facing the nonprofit sector. Through the lens of the balanced scorecard model, the purpose of this multiple case study was to explore strategies that nonprofit organization executive leaders used to secure sustainable funding for financial stability. Data were collected from semistructured interviews with 5 executive directors of nonprofit organizations in Ohio and a review of their organizational documents relevant to sustainable funding. Data were analyzed using Yin's 5-step process for analysis. The 3 emergent themes resulting from data analysis were a sustainable programming strategy, a relationship collaboration strategy, and a donor commitment strategy. The findings of the study indicated that leaders of nonprofit organizations secure sustainable funding for financial stability through effective programming to fulfill their mission, developing collaborative relationships with internal and external stakeholders, and improving donor commitment to receive funding through reoccurring donations and endowment sources. Leaders of nonprofit organizations could use the findings of this study to provide comprehensive services that result in improved living and economic conditions in the communities they serve through implementing strategies for sustainable funding to meet the mission of their organizations.

Der Beitrag beschäftigt sich mit der Frage nach adäquater Steuerung staatlicher Bildungseinrichtungen. Als Ausgangsbasis dient dabei die Diskussion um Leistungsmessung und Qualitätsmanagement in Schulen, da hier bereits umfassende Überlegungen zu möglichen Mess- und Steuerungskriterien für Schulen angestellt wurden. Basierend auf einem umfassenden Definitionsansatz für Schulqualität, werden verschiedene Instrumente vorgestellt, die vielfach Erwähnung im Zusammenhang mit Qualitätsmanagement in Schulen finden. Diese werden kurz anhand ihrer grundsätzlichen Zielvorstellung sowie wesentlicher Verfahrens-schritte vorgestellt und einer anschließenden Bewertung unterzogen. Auf Basis der betrachteten Instrumente sowie wesentlicher Grundprinzipien aus dem Controlling werden verschiedene Anforderungen für wirksame Qualitätssysteme in Schulen festgelegt. Abschließend wird das Controlling-Instrument der Balanced Scorecard als mögliches Qualitätsmanagement-System für Schulen in die bestehenden Überlegungen integriert und ihr Nutzen für die kombinierte Anwendung mit anderen Modellen herausgearbeitet.

Background – Over the years, management control has become an agenda in the research field, and new frameworks have been developed to study organizational control and measure company performance. Management Control Systems (MCS) development has gained attention with the trend of young, technology-driven companies becoming substantial contributors to the economy. Because of the sudden growth of communication channels, employee numbers, and unguided processes around products and services, informal control becomes inefficient, causing communication problems and eventually limiting company growth. Research indicates that adaptation of a well-functioning MCS overcomes these problems. Purpose – The purpose of this study is to connect observations of Venture Capital effects on MCS to the existing SME and MCS literature. Method – Empirical data was collected by interviewing participants within four European SMEs that operate in different sectors. Semi-structured interviews were set up with the guidance of the theoretical framework. Thematic analysis was used to analyze the interview recordings. Findings – The study finds that case study companies commonly use Objectives and Key Results (OKRs), a practical implementation framework for Balance Scorecards (BSC). The short-sighted characteristics of BSC are in line with the nature of the SME environment, reactively responding to short-term threats and the financial-measure-focused VC interest. Agency Theory characteristics can label VC and SME relations. The research encourages addressing conflicting interests by redirecting focus to company growth. Since the adoption of well-functioning MCS assists company growth, this research suggests motivating and assisting MCS development at SMEs.

Working from the office was not a plausible choice for many organizations due to the COVID-19 pandemic that started in 2020. The insurance industry was one of the industries in Sweden that had to start working from home. This impacted how management could do their job without direct interaction with, and oversight of, employees in the normal office environment. This paper uses theoretical frameworks to establish a foundation within management control systems and performance measurements. A self-built model was constructed based on previous frameworks from Merchant & Van der Stede and Kaplan & Norton. The study is of quantitative nature and uses a survey approach to collect new data within the insurance industry. The concluding remarks of this study are that a change occurred when tracking work performance according to the self-built model. Furthermore, different aspects of the self-constructed model have had a more significant response than others.

Abstract Purpose: This study aims to explore the usefulness of the Balanced Scorecard in an organization considering the disruptions caused by the Covid-19 pandemic in a warehouse. Furthermore, the Operational Performance Management of Atea Logistics AB (an IT infrastructure service provider warehouse) during the Covid-19 pandemic is presented with regards to the quality and delivery objectives form the customer perspective of the balanced scorecard along with how it helped Atea prepare for future disruptions.    Methodology: A narrative literature review was presented to highlight the usefulness of the balanced scorecard in an organization in RQ1. In addition, qualitative research was conducted in a single case study of Atea Logistics AB on the usefulness of balanced scorecard and operational performance management objectives of quality and delivery in a warehouse from the customer perspective during the Covid-19 pandemic with the help of semi-structured online interviews/emails with three respondents from the company.   Findings:  The initial result of the study exhibited that the balanced scorecard was extremely useful to monitor the operational performance of the warehouse by linking the impact of the external environment with the internal activities during the Covid-19 pandemic and respond to the situation at hand promptly and minimize its influence on the customers. A second finding was that the impact of the disruption was mixed for the warehouse operations as the demand for products increased but stock was insufficient to fulfil the demand. The third set of findings to help prepare for future disruptions is to plan purchases in advance, urge customers to plan their orders well in advance and to order stock items rather than customized products, collaborate with suppliers to arrange alternative sources, and focus on employee well-being that directly influences the operational activities in the warehouse.