”The language of management is money”, har någon sagt. I affärslivet gäller det att veta vilka åtgärder som lönar sig. Vi har i vår uppsats fokus på design som en strategisk resurs; skapande av mervärde. Kunskapsbaserade tillgångar, är mycket viktiga för företagens framgång i dagens hårda konkurrenssituation. Mer än 75% av det genomsnittliga företagets marknadsvärde kommer från immateriella tillgångar som traditionella redovisningssystem inte klarar av att värdera. Vilka resurser har företag i form av kapital, fysiska tillgångar, människor, teknik, varumärke och relationer? Den ökade fokuseringen på immateriella tillgångar förändrar synen på ekonomi och utmanar inrotade lednings- och organisationssynsätt. Som en följd av globalisering och hårdare konkurrens blir det svårare för företag att differentiera sig. Nya mervärden måste adderas till produkten eller tjänsten för att locka kunden och möta förändrade behov som uppstår. Att implementera design på en strategisk nivå handlar först om att fastställa ansvaret och ledarskapet som har hand om design. Därefter kommer sökandet efter det design kan göra för organisationskulturen; möjligheterna till nyskapade produkter och ökat identitetsskapande. För att uppnå framgång i ett företag krävs det idag mer än att styra med ekonomiska mål och nyckeltal. Det behövs en balans mellan finansiella- och ickefinansiella mått. Vi vill ta reda på hur design och designers kunskap bidrar strategiskt och skapar konkurrensfördelar — designens förmåga att differentiera, anpassa sig, förändra och bidra till ett företags ”bottom-line”-resultat. Vi har fördjupat oss i detta och vill undersöka om det går att arbeta med något gemensamt konkret och visuellt verktyg för att förstärka designens roll som strategisk resurs. En hjälp att överbrygga klyftan mellan designers och företagsledares skilda världar.

Diffusion studies are commonly associated with the dissemination of innovations across legally and economically independent organizational units. Suggesting a new perspective on the existing diffusion literature, this thesis argues that diffusion of innovations is a relevant issue to study also on a (formally) micro–level of investigation. Based on this reasoning, this thesis examines how and why a contemporary management accounting tool diffuses within a group of organizations belonging to a common corporate group. The concept in focus is the Balanced Scorecard. A high number of adopters worldwide combined with a shortage of empirically grounded scientific studies dealing with the practical Scorecard application make it a relevant tool to study. Against this background, this thesis also aims to enhance our knowledge on what it means to adopt and to maintain a Balanced Scorecard in practice. To address these aims, this study presents the results of an in-depth case study of a large-sized multinational firm. The empirical data describes a five-year BSC adoption and implementation process in five business divisions; all of them active in the communications business. Diffusion of innovations studies, supplemented by management accounting implementation studies form a first part of the theoretical framework developed. In an effort to create an even richer understanding of the data, a network perspective is additionally applied in a second analytical step. The findings of this thesis indicate that applying theory of diffusion on a micro–level requires using a process-approach of study. Under this pre-condition, the study portrays the intra-firm Balanced Scorecard diffusion as a complex process—unpredictable in its nature and highly dependent on groups of individuals and their interests. The Balanced Scorecard is identified as a management fashion. Confirming experiences made with established management accounting tools, organizational resistance prolongs its implementation process. Parts of this resistance are identified as being related to the Scorecard concept itself, while others appear to be non-specific to the tool examined.

Syftet med studien är att utifrån lärandet och de förändringar som hittills skett i styrkortsarbetet beskriva och analysera hur Locum håller sitt balanserade styrkort levande. Forskare inom styrkortsområdet framhåller att styrkorten kontinuerligt måste uppdateras för att kunna spegla företagets situation. Lärandet anses vara en förutsättning för förändring, därför inriktas studien på hur förändring och lärande i företaget håller det balanserade styrkortet levande. I den teoretiska referensramen har en cirkelrutin för förnyelse av det balanserade styrkortet tagits fram utifrån befintlig teori inom området. Den kvalitativa studien omfattar datainsamling i form av interna dokument, årsredovisningar och fyra semi-strukturerade intervjuer med medarbetare på olika nivåer i Locums organisation. Av studien har framkommit att aktivt involverande av medarbetare på alla nivåer i organisationen utgör grunden för att hålla styrkortet levande genom lärande. Locum har på det viset lyckats med sitt styrkortsarbete. Studien har även visat på att Locums styrkortsarbete är i linje med svensk forskning som pekar på vikten av att involvera medarbetare. / Title: Keeping the balanced scorecard alive: case study in Locum Authors: Katja Broxvall, Anders Galmén, Susanna Oktay Key words: Balanced scorecard, change, renewal, circle routine, organizational learning Purpose: The purpose of the case study is to find out how the company keeps its balanced scorecard up to date. We do this by studying change and learning occurred so far in Locum in relation to the renewal of the balanced scorecard. Methodology: We have used a qualitative method based on semi-structured interviews. Theoretical perspectives: To understand the background and prerequisites for renewal we have built up a theoretical framework consisting of theories concerning: Regular routines for maintenance and development of the balanced scorecard, learning organizations through Senges five disciplines, single- and double loop learning, theory of action and theories on change and resistance to change. These theories have been summarized to a framework for analysis. Empirical foundations: The study is based on data which we have received through internal documents, annual reports and four interviews with employees of the studied organization. By analyzing this data we have reached a conclusion. Conclusion: An active involvement of employees throughout the organization is the foundation for keeping the balanced scorecard alive. Learning is achieved by this involvement.

In today’s world, globalization has increased the competition among companies and functioned as a factor for increased product variety, increased amount of customized products and shorter product life cycles. Supply Chain management is considered one of the most critical strategies for increasing organizational effectiveness and enhancing the customer service. Supply Chain needs to be evaluated based on its performance of how efficient and effective it is. Quality on products and processes has becoming even more critical to companies’ success. Zero defects on the components and parts that meet the customers’ needs are important for the quality of the final products and quality efforts can decrease the costs throughout the Supply Chain. Moreover, Supply Chain’s cost identification is getting even more important in order for the companies to evaluate the performance of their channel and realize the efficiency of their activities based on their supply chain processes. The purpose of this thesis is to investigate how the implementation of a performance measurement system can assist companies to improve the Supply Chain based on the identification of the relation between the evaluation of the Supply Chain and the quality and service that is provided to the customer. Moreover, the cost of the production and the after-sales service is measured, in order to have a clear image of the Supply Chain performance. A case study company, Giraff Technologies, was examined and investigated further in order the author to be able to support the results and the analysis of the primary research combined with the analysis of the literature review. Based on the results of the research it can be said that the quality performance of a company and the service that is offered to the customers can be enhanced through the measurement and evaluation of the Supply Chain performance. Better collaboration with the suppliers and customers, customer focus and continuous improvements are ways to improve not only the Supply Chain but also the quality and the service that is offered. The production cost is considered as a factor that can be influenced positively or negatively by the Supply Chain performance, whereas the after-sale service cost is not clear if it can be affected immediately from the Supply Chain performance.

The purpose of this thesis is to develop a model for assessing cost effectiveness of applying lean tools. The model consists of eight phases: it starts by understanding customers' requirements using Voice of Customer (VOC) and Quality Function Deployment (QFD) tools. In phase 2, the current state of plant is assessed using lean profile charts based on Balanced Scorecard (BSC) measures. In phase 3 and phase 4, identification of critical problem(s) and generating of improvement suggestion(s) are performed. Phase 5 provide evaluation of the cost effectiveness of implementing the suggested lean methods based on life cycle cost analysis (LCCA) and phase 6 prefers the right alternative based on multiple criteria decision making (MCDM). In phase 7 the selected alternative is supposed to be implemented and finally the user should monitor and control the process to make sure that the improvement is going as planned. The model was verified successfully using a case study methodology at one Swedish sawmill called Södra Timber in Ramkvilla, one part of Södra group. Results obtained from the study showed that the production and human resources perspectives are the most critical problem areas that need to be improved. They got the lowest scores in the lean profile, 63% and 68%, respectively. Using value stream mapping (VSM) it was found that the non value added (NVA) ratios for the core and side products are 87.4% and 90.4%, respectively. Using the model, three improvement alternatives were suggested and evaluated using LCCA and MCDM. Consequently, implementing 5S got the highest score, second came redesigning the facility layout. However, it was estimated that 4.7 % of NVA for the side product would be reduced by redesigning the facility layout. The recommendations were suggested for the company to improve their performance. The novelty of the thesis is based on the fact that it addresses two main issues related to lean manufacturing: firstly, suggesting lean techniques based on assessment of lean profile that is based on BSC and QFD, and secondly assessing the cost effectiveness of the suggested lean methods based on LCCA and MCDM. This thesis provides a generalized model that enables the decision-maker to know and measure, holistically, the company performance with respect to customer requirements. This will enable the company to analyze the critical problems, suggest solutions, evaluate them and make a cost effective decision. Thus, the company can improve its competitiveness.

In today's society, the internet is an important part of everyday life. Over recent years the number of electronic services has increased markedly. Communities such as Facebook, consume more of people's time than 5-10 years ago. How can public authorities benefit from these communities or are the municipalities not ready for this? The municipalities determine how their resources should be allocated based on the municipality's needs. The municipalities may be in charge of such matters of public interest which is linked to one municipality or its citizens. The purpose of this study is to explain what a virtual meeting platform means and how the public authority can take advantage of the virtual world to create benefits for its citizens by modifying existing tools. We have chosen a deductive approach with elements of induction, and the study is positivistic because of the approach on trying to find absolute knowledge from this study. We have developed five hypotheses by material from a pilot study. The material from the pilot study has served as the basis for a quantitative survey among users of Facebook. By introducing the Balanced Scorecard a municipality can, based upon local needs and capabilities, develop goals and measures based on the municipality strategy. We have constructed a model that is partly based on David Lundberg's 5-model (Lundberg, 2009). The model, Heimberg Flower, focuses on the "benefit"-factor which is directed towards the virtual options from which the municipality may choose which options to examine or test. Our hypothesis could prove two significant relationships, there is adesire for internet-based services, and that Facebook is preferred over other virtual meeting places for representation by the municipality. Using the modified Balanced Scorecard according to Heimberg Flower, the model can serve as a basis for municipalities in efforts to implement IT solutions that create value for the citizen.

Det har alltid funnits ett behov att styra den framtida ekonomiska utvecklingen i företag och under 1990-talet har balanserat styrkort blivit en populär styrmodell inom både den privata och den offentliga sektorn. Bakgrunden till att svenska kommuner börjat använda sig av det balanserade styrkortet var behovet att kunna se till mer än de ekonomiska måtten. Enligt upphovsmännen Kaplan och Norton har det balanserade styrkortet gått från att vara ett mätsystem till att på senare tid bli sett som ett strategiskt managementsystem. Vi kommer i detta examensarbete genom en fallstudie utvärdera hur socialtjänsten inom Umeå kommun använder det balanserade styrkortet som ett strategiskt managementsystem. Socialtjänsten är en icke vinstdrivande verksamhet som står inför ett ökat tryck att prestera väl både idag och i framtiden. En kommunal verksamhet måste också anpassa det balanserade styrkortet för att det ska fungera väl i verksamheten som är politiskt styrd. Vi kommer via teorier kring det balanserade styrkortets införande och anpassning till den kommunala verksamheten diskutera strategins roll i organisationen och utifrån de fyra processerna vision, kommunikation, verksamhetsplanering samt uppföljning och lärande söka svar på problemformuleringen; Hur använder en svensk kommunal verksamhet sig av det balanserade styrkortet som ett strategiskt managementsystem? Vi har genom en kvalitativ metod samlat in informationen genom en fallstudie med 9 intervjuer av respondenter med olika arbetsuppgifter inom socialtjänsten. Genom vår hermeneutiska kunskapssyn har vi i vår studie sökt svar på vår problemformulering och syften genom att genomföra intervjuer inom 3 olika nivåer i socialtjänsten; ledningsgruppen, mellanchefer och övriga medarbetare. Med denna uppdelning kan vi se om ledningens uppfattning om det balanserade styrkortet stämmer överens med övriga anställda inom socialtjänsten.  I analysen och slutsatsen kom vi fram till ett antal faktorer som styrker att socialtjänsten använder sig av det balanserade styrkortet som ett strategiskt managementsystem. Bland annat att: alla respondenter kände till visionen och termen styrkort, det balanserade styrkortet används som en extern och intern kommunikationskanal, socialtjänsten är en strategifokuserad organisation och de har aktuella förbättringsarbeten. De faktorer som motsäger sig detta är att: det balanserade styrkortet inte är kopplat löpande till resursfördelning och att det inte finns någon möjlighet för socialtjänsten att omformulera styrkortet då perspektiv och resultatmått är politiskt styrda. Som helhet ser vi stora fördelar med det pågående förbättringsarbetet KLARA 2013 som genom processkartläggningar syftar till att förbättra socialtjänsten på längre sikt. Vi drar slutsatsen att socialtjänsten använder sig av det balanserade styrkortet som ett strategiskt managementsystem men att det finns vissa områden som skulle kunna utvecklas. De rekommendationer vi kan ge är att bryta det tydliga fokus som finns mot det ekonomiska perspektivet och istället lägga större vikt på de övriga perspektiven. Kommunikationen kan förbättras mellan olika enheter och även strategin bör lyftas fram på det framgångsrika sätt de lyft fram verksamhetsidén, värdegrunden och visionen. / There has always been a need to control the future economic growth and during the 1990s the Balanced Scorecard became a popular management model in both the private and the public sector. Using the Balanced Scorecard in a Swedish municipality is based on the argument to be able to see beyond financial measurements. According to the founders of the Balanced Scorecard, Kaplan and Norton, the Balanced Scorecard has evolved from being seen as a measurement system to a strategic management system. This thesis will through a case study evaluate how the social services within Umeå municipality are using the Balanced Scorecard as a strategic management system. The social services are a non-profit organization, which has the challenge of performing well today as well as in the future. The municipality needs to adapt the Balanced Scorecard to make it a well functioning tool to be used in a politically controlled environment. Through theories regarding the implementation and adaptation of the Balanced Scorecard in a municipality, the role of the strategy will be discussed. With a basis in the four processes vision, communication, business planning and monitoring and learning we will seek the answer of our research question; how does a Swedish municipality use the Balanced Scorecard as a strategic management system? A qualitative method was used to gather information from 9 interviews with respondents from various levels of the organization. With a hermeneutic view of the knowledge, we will evaluate whether the management’s point of view differs from the view of other employees.  We found a number of factors supporting that the social services within Umeå municipality uses the balanced scorecard as a strategic management system, among others: all the employees were aware of the vision and the term scorecard, the balanced scorecard is used as an external and internal communication channel, the social services is a strategy-focused organization and they have a project for improvement. The factors that oppose the use as a strategic management system are: the balanced scorecard is not linked to the allocation of resources and that there is no possibility for the social services to reformulate the perspectives and measures due to political control. We can see great advantages with the ongoing project for improvement KLARA 2013 that through process mapping aims to improve the social services in the long run. We concluded that the social services are using the balanced scorecard as a strategic management system but there are some areas that could be developed further. We recommend the social services to switch focus from the economy perspective to include more from the other 3 perspectives of the Balanced Scorecard. Improvements can be made in the communication between different business areas and the strategy also has to be better communicated through the organization.

Syfte: Att undersöka hur det balanserade styrkortet fungerar som styrinstrument på några kliniker inom sjukvården. Metod: Studien tillämpar en kvalitativ undersökningsmetod. Teoretiskt perspektiv: Det teoretiska perspektivet utgörs av Kaplan och Nortons grundmodell och Aidemarks modell av det balanserade styrkortet. Empiri: Det empiriska materialet består av information som samlats in genom intervjuer med personer i ledande ställning vid ett av sjukhusen inom Region Skåne. Slutsatser: Det undersökta sjukhuset valdes på grund av att man där påstod sig ha infört det balanserade styrkortet (BSC) på flera avdelningar. Njurmedicinska enheten valdes efter förfrågan och Ögonmottagen valdes ut av ekonomichefen. Det visade sig emellertid att BSC inte i praktiken har blivit infört på Njurmedicinska enheten eller Ögonmottagningen på det sätt som sjukhusledningen var övertygad om. / Purpose: To examine how the balanced scorecard is used in the control of some hospital units. Methodology: This essay uses a qualitative research method. Theoretical perspective: The theoretical perspective consists of a model made by Kaplan and Nortons base model of the Balanced Scorecard and Aidemark. Empirical foundation: The empirical study consists of information collected from persons in leading position in one of the hospitals in Region Skåne. Conclusions: The hospital was chosen because the hospital management claimed that the Balanced Score Card (BSC) was introduced in several of the wards. The kidney medical unit was chosen after inquiry and the eye unit was chosen by the financial director. However, the BSC is not implemented in the kidney medical unit or the eye unit as the hospital management was assured.

The rudimentary cost accounting methods were set up for an organization¡¦s internal planning and controlling, its main function is to provide managers with information of program-control, product cost calculation and performance assessment. At that time, cost-management system had not been affected by external accounting statement.Follow the organization¡¦s growth and expansion,the relationship of external investors and government between businesses is becoming much more closer, the method,that lead to external audit and accounting statement became more important and even supersede the function of old accounting methods. The current costing methods used by ordinary enterprises are traditional ones ,which emphasizing on writing accounting statement, that could not provide managers with real-time and useful management information. After 1980, however, some scholars began to notice these problems and announced new cost accounting methods to solve defects of traditional accounting .On the base of traditional job costing, process costing, standard costing, new accounting ABC and target costing development, this study is to redesign an integrated costing system to meet three major targets---editing financial statement, providing related information about program-control and assessing product cost. According to the research design, to compare advantages and disadvantages of all costing methods firstly ;and then ,take the job costing, process costing and ABC as the actual costing on one hand, and take the standard costing and target costing are as estimated costing on the other hand. And to co-operate costing skills, such as AIS, responsibility center, pricing assignment and balanced scorecard ,integrating these two dimension to form an integrated strategic costing management. Applying this system into a case company can not only assess cost more accurate but also get cost-difference analysis of operation center and usage of company¡¦s resources. In hence, that can satisfy a manager¡¦s information demand, and good for exception management and performance assement.

In recent years, companies are facing fierce competition and fast advancement of information technology (IT); thus, how to enhance corporate performance and obtain competitive advantage through IT investment in this dynamic environment has become an important issue for academia and businesses. Investigating the impact of corporate IT investment strategy on business performance need an effective performance measurement tool that help organization on the correct objective. We suggested that evaluate business performance through human development, customer management and benchmark management could improve the shortcomings of traditional evaluation tools. This paper referred intellectual capital and included a review of the latest literature on performance measurement and consolidated these findings, examining the interrelationships and the interaction effects among intellectual capital components and organizational performance. Based on intellectual capital and complementary assets theory, we proposed a model with regard to how IT investment strategy impact to business performance. This paper used data envelopment analysis comparing the efficiency of IT investment in information-intensive service industries and used path analysis investigating the relationship of measurement indicators; these analysis is used as the basis of research model of this paper. Since there is time delay in the transfers from IT investment to the market performance, the impact of IT investment on market performance is a problem involving dynamic complexity. Thus, from the perspective of long-term, non-linear, closed-loop causality, this study developed a computerized system dynamics model to analyze the dynamic relationships between corporate IT investment strategy and business performance in information-intensive service industries. The results of this study provided several important implications for IT investment management research and practice. The paper helps managers understand better the dynamic interrelationships in organization design and, in particular, the interrelationships between an organization¡¦s profitability (both short-term and long-term) and investment in human competence, internal process and innovation and relationship building measures with customers. The proposed system dynamics model also provided IT managers with a useful decision support tool for evaluating different IT investment strategies.