目前平衡計分卡為哈佛商業評論前五百大企業所公認最具效力之管理工具，美國『Fortune』雜誌一千大企業中已有過半數的企業導入平衡計分卡，近年來在國內亦開始受到企業界相當程度之注意。然細究國內實務界之推行個案可以發現，多數企業所推行之「平衡計分卡」，僅著重於設計四構面之關鍵績效指標，實為傳統績效管理之延伸範疇，能夠真正融會貫通其精髓概念、透過平衡計分卡制度充分發揮其策略發展與管控執行之能力者，仍屬有限；回顧國內相關論文，亦多以設計及規劃個案公司之平衡計分卡為主題，且偏重於衡量指標之設計與選擇，對於平衡計分卡整合企業資源以執行策略之特質及企業實際導入之過程較少著墨；故本研究以國內一採用平衡計分卡整合其策略管理及績效評估系統之特用化學公司為研究對象，自總公司、策略事業單位及共用服務單位三大層級，介紹個案公司在平衡計分卡導入初期之詳細內容與步驟，以及導入時所遇到之問題，並提出相關建議，俾作為個案公司及後續企業採用平衡計分卡時之參考。 / In recent years, academic scholars and business world managers have both given increasing attention to the importance of strategic measurement systems. One of the approaches adopted is that of the Balanced Scorecard (BSC). This thesis conducts a case study under a domestic chemical company implementing balanced scorecard, and demonstrates how an organization can use balanced scorecard to integrate its strategy management and performance measurement system. The study illustrates the whole designing and implementing process in detail from the three different perspectives of the company, including headquarters, strategy business units (SBU), and shared service units (SSU). Furthermore, the problems and difficulties encountered and related suggestions are proposed in this thesis as well. These case study results and findings may be generalizable to other companies adopting or considering adopting the Balanced Scorecard as a strategic and management control device.

<p>Problem-</p><p>formulering: Hur fungerar ekonomi- och verksamhetsstyrningen inom den kommunala verksamheten? Hur sätter kommuner mål och hur följs de upp? Är sättet att fastställa mål och mätmetoder likartade eller finns det skillnader?</p><p>Syfte: Syftet med uppsatsen är att studera hur kommunerna Gnesta, Nykvarn och Salem styr sina verksamheter via uppsatta mål och hur de följer upp dem ur ett ekonomiskt- och verksamhetsperspektiv.</p><p>Metod: En fallstudie har gjorts vid tre kommuner. Primärdata samlades in genom semistrukturerade intervjuer.</p><p>Teoretisk</p><p>referensram: Den teoretiska referensramen baseras på olika formella och informella styrmedel. Som formellt styrmedel behandlas budget medan de informella styrmedel som tas upp är organisationsstruktur, målstyrning, balanserade styrkort, nyckeltal och benchmarking.</p><p>Empiri: Kapitlet inleds med en presentation av kommunallagen. Vidare presenteras de undersökta kommunernas sätt att styra sina verksamheter.</p><p>Slutsats: Kommuner uppvisar både likheter och skillnader i sina sätt att fastställa mål och mätmetoder. Den största skillnaden är att kommuner använder olika styrmodeller och därmed mäter, följer upp och analyserar sina uppsatta mål och styrkort på olika sätt.</p> / <p>The main issues: How does the financial and management control work in the actual municipalities? How does the municipalities define their objectives and follow them up? Are there similarities in the way the municipalities define and adopt their objectives?</p><p>Purpose: The purpose of this paper is to look upon how the municipalities of Gnesta, Nykvarn and Salem control their management by adopted objectives and how they audit them from an economic- and operational perspective.</p><p>Method: A case study has been implemented at the three municipalities. Primary data was collected via semi-structured interviews.</p><p>Theoretical: The theoretical frame of reference is based upon various formal and informal means of control. Budget is handled as a formal topic while presented organizational structure, management by objectives, balanced scorecard, business ratio and benchmarking are treated as informal.</p><p>Empiricism: The chapter begins with a presentation of municipal laws. Furthermore a presentation of the three municipalities way of handling their operations is described.</p><p>Conclusion: The municipalities show similarities as well as differences in their way to adopt objectives and methods for auditing. The largest divergence is that the actual municipalities uses different methods of control and thus assess, audit and analyse adopted objectives and score cards in different ways.</p>

平衡計分卡目前已成功的推行於各類型的組織中，且亦有越來越多組織透過將平衡計分卡進一步推展至共用服務單位的方式，讓總公司、各策略性事業單位及共用服務單位能有效的加以整合，進而將全組織的資源聚焦於策略執行上。 本研究之主要目的是希望探討當組織服務部門於推行平衡計分卡後，對其員工的認知與行為可能產生影響，並基於個案公司兩種不同類型的服務部門特色，希望進一步探討不同類型（即有無產生外部收入）之服務部門，在推行平衡計分卡後，對其員工認知與行為的影響是否會產生差異。 本研究實證結果發現：個案公司的服務部門員工普遍皆能認知到平衡計分卡對其自身所帶來的影響與改變，但目前仍尚未將其對平衡計分卡的認知轉化為具體的行動。此外，本研究亦發現有產生外部收入之服務部門，在推行平衡計分卡後，對其員工的認知與行為的影響程度會較未產生外部收入的服務部門更深。 / The balanced scorecard has been implemented successfully in all types of organizations. In order to integrate the corporate headquarters, strategic business units (SBUs) and shared service units (SSUs) effectively and therefore focus all resources on implementing companies’strategies, more and more organizations apply balanced scorecard to their shared service units. The main purpose of this study is to discuss the possible effects on employees’cognition and behavior after organizations’service departments put balanced scorecard into practice. Furthermore, based on the case company which have applied balanced scorecard to their two different featured service apartments, further study will discuss whether there are differences on employees’ cognition and behavior between departments with/without external revenues. The study shows that most employees in the case company’s service departments can sense the influences and changes toward themselves after the departments applying balanced scorecard, yet they still have not transferred cognition into concrete behavior. In addition, the study also finds out the employees of the service department with external revenues have deeper influences on their cognition and behavior than those in the non-external revenue service departments.

Performance management is a process through which employees‟ performance is evaluated in order to reward such performance that meets the required standards, and to develop employees who fail to attain the required expectations. The overall organisational performance hinges on the effectiveness with which a performance management system is developed and implemented. The current study focuses on the extent to which performance management is effectively developed and implemented at the City of Johannesburg Metropolitan Municipality and the correlation that this has with service delivery. To achieve this objective a number of research questions and objectives were posed and formulated in chapter one. The hypotheses for the study are: a well-designed performance management system with well thought out practices and procedures can improve the delivery of services in the City of Johannesburg; and a well-designed performance management system with well thought out practices and procedures cannot improve the delivery of services in the City of Johannesburg. In order to validate the hypotheses, the structured questionnaires on the performance management system and service delivery were compiled. A questionnaire for employees consisted of close-ended questionnaire statements and open-ended questions. Another questionnaire with only close-ended questionnaire statements was issued to residents to elicit responses on service delivery by the City of Johannesburg. Frequency analysis, which lends itself to correlation analysis, of employees‟ responses and residents‟ feedback was conducted. The correlation analysis between employees‟ responses to performance management system and residents‟ responses to service delivery was conducted using the Pearson Correlation. The findings of the study are: Growth and Development Strategy and the Integrated Development Plan (IDP) are not adhered to in the daily operations in the municipality. Managers and subordinates set objectives jointly but are, however, not participants in the evaluation of the municipality’s performance. The employees of the municipality are aware of the existence of the performance management system but it is applied only to more senior officials. Employees and managers are not involved in the evaluation of the municipality‟s performance. Training does not capacitate employees to work effectively with the Balanced Scorecard. The information technology architecture is not supportive of the implementation of the performance management system. Key performance areas were found to lack uniformity in the municipality and therefore created „silos‟ in the municipality. The key performance indicators are developed without the involvement of the communities, including employees, especially at the lower level of management. The critical success factors are understood by employees and are linked to major tasks and job responsibilities. Tax and rates accounts are issued in time. Tax and rates accounts are inaccurate. The municipality does not maintain street lights regularly. The municipality does not maintain sewage systems regularly. There is no relationship between the performance management system and service delivery. The recommendations for improving the performance management system were made and the researcher developed an appropriate model of performance that is oriented to effective service delivery. / Thesis (PhD (Public Management and Governance))--North-West University, Vaal Triangle Campus, 2013

The rapid advances in technology and increase of tech investments across all the industries have promoted the emergence of several startups. Unfortunately, not all startups succeed despite of having good initial ideas. One reason to the poor business performance could be a lack of managerial control. Researchers and industry experts believe that performance management could support tech entrepreneurs to monitor and control the drivers that promote growth and their success. However, there is a lack of studies that could support these thoughts about its suitability for tech startups. Therefore, this study gathers empirical findings from Swedish tech startups as well as industry experts to discuss this issue. The findings show that a performance measurement system such as the Balanced Scorecard is a suitable practice for tech entrepreneurs. It also brings some insights about how the performance measurements evolve as the firms mature.

The University of this interest and its library division is involved in a major transformation process, aiming to enhance the learning experience for students by modernizing learning spaces, enhancing the personalized learning, and extending support for faculty and student scholarship. One part of the transformation consist of rearranging the library space and its services and introducing a new media based faculty consisting media related career paths. During the investigation and analysis of the library, we have looked into a wide range of data including history of the library, strategic plan of the university academic technology blueprint, academic plan, the media program, reports on workshops and meeting held by the authority of library, etc. provided by the university. In order to encapsulate more information and insight, we have conducted a couple of meetings with the head of the library and the head of library IT. By considering the stakeholders’ interests, we examine the status quo and illustrate the situation in form of a Rich Picture. By means of the Soft Systems Methodology we try to identify potential relationships between the new media faculty and the library services and eventually finalized our examination by recommending additional value enhancing services. After rigorous analyzing all of the data, specifically strategic mission of the university and library, and the media program, we recommend to establish a Business Incubator, which will enhance core capabilities of a student including creativity , managerial, and analytical ability as well as provide essential guidance, supports, and tools to students to implement their idea. The suggested Business Incubator will act as a bridge between academic learning and the real world applications. Finally, we recommend specific services including market research and assistance, access to networking and funding information, center for research and development, and Entrepreneurship and innovating education forum, which will enhance digital capabilities of students/participants and fulfill some of the core strategic objectives of the library and the university as well. / <p>This specific study is about a report in the Informatics course 5IK501 during the school year of 2016/2017.</p>

La présente thèse a pour objectif d’étudier la place du tableau de bord dans le pilotage de la performance des PME. Plus précisément, il s’agit de fournir un cadre explicatif aux pratiques de tableaux de bord des PME. La revue de littérature a permis d’une part de préciser et définir les principaux concepts et les principales notions utilisés dans le cadre de ce travail, et d’autre part de présenter et discuter un cadre théorique mixte sur lequel est basée l’élaboration de notre modèle de recherche. Suivant un raisonnement hypothético-déductif, un modèle explicatif des pratiques de tableaux de bord des PME est proposé. Ce modèle intègre une variable à expliquer « Pilotage de la performance », neuf variables explicatives de type organisationnel et comportemental, et une variable intermédiaire « Caractéristiques des TB ».Ce modèle est ensuite testé empiriquement. Les données collectées sont traitées en utilisant une analyse exploratoire et analyse confirmatoire par les méthodes des équations structurelles. Les résultats permettent de mettre en avant les facteurs déterminant les pratiques de tableaux de bord des PME. Ils permettent ainsi sur le plan théorique d’enrichir les travaux antérieurs portant sur le tableau de bord, et sur le plan pratique de fournir aux contrôleurs de gestion et aux dirigeants un cadre explicatif des pratiques de tableaux de bord des PME. / This thesis aims to study the role of balanced scorecard in managing the performance of SMEs. More specifically, it is to provide an explanatory framework to the practice of SMEs’ balanced scorecards. The literature review has allowed, on one hand, to clarify and define key concepts used in this work and, on the other hand, to present and discuss a mixed theoretical framework on which is based the development of our research model. Following a hypothetico-deductive reasoning, an explanatory model to the practice of SMEs’ balanced scorecards is proposed. This model incorporates one dependent variable "Performance management", nine explanatory variables (organizational and behavioral types), and one intermediate variable "Characteristics of balanced scorecards".This model is then tested empirically. The collected data are processed using an exploratory analysis and a confirmatory analysis by the methods of structural equations. The results help to highlight the determinants of the practice of SMEs’ balanced scorecards. Thus, theoretically, they enrich the previous work on the balanced scorecard and, practically, they provide to management controllers and managers an explanatory framework of the practice of SMEs’ balanced scorecards.

This diploma thesis deals with the measurement and analysis of the project portfolio as an integral part measuring company's productivity. The goal is to project a model for measuring and analyzing the project portfolios for a specific medium-sized Czech IT company, operating in development and software sales. The work is based on a theoretical basis for the concept of Balanced Scorecard and for operating company's productivity, focused primarily on the portfolio, project management and monitoring. The practical part identifies the strategic objectives of the company, concerning the project portfolio, and arranges them into perspectives on the basis of the Balanced Scorecard concept. It also analyzes the way of monitoring the implementation of strategic objectives and determines in which phases the monitoring objectives are pursued. Further step is the definition of indicators and their attributes. Metrics are compiled of these attributes and a structure is projected for a presentation of metrics. Metrics are logically arranged so that the users are provided with information-based decisions and are arranged to find the causes of results the metrics show. The thesis has three main outputs. Firstly, it is a list of goals arranged to the Balanced Scorecard structure and identification of mutual structures among the objectives in the strategic map. Secondly, it is a model of parameters and metrics for managing project portfolios that can be applied to companies with similar characteristics, such as the company for which the model is implemented. The final outcome of this work is the implementation of the projected solutions in the Microsoft Business Intelligence.

Verksamhetsstyrning är centralt för alla organisationer. En populär metod är Balanced Scorecard (BSC) men hur detta bör anpassas och användas råder det delade meningar om. Sedan tidigare finns det många studier om själva implementeringsfasen och därav ämnar denna studie att undersöka bibehållandet av BSC. Erfarna ledare med lång erfarenhet kring BSC står i centrum och vad de anser är viktigt för att upprätthålla balanserad verksamhetsstyrning samt vilka motiv som ligger bakom. Vi genomförde en kvalitativ studie, där målstyrt urval med kriteriestyrd inriktning i huvudsak tillämpades. Fem personer i ledande befattning intervjuades utifrån deras erfarenheter av att jobba med BSC. Intervjuerna spelades in, transkriberades och kodades för att sedan analyseras genom en teoretisk analysmodell. Denna modell har vi själva skapat genom att sammanställa meningsskiljaktigheter och luckor samt avsaknad av åsikter inom tidigare litteratur. Modellen användes sedan för att analysera empirin. Resultaten som kommit fram genom denna studie visar att det finns områden som påverkar, främjar och hämmar balanserad verksamhetsstyrning. Dessa behöver hanteras, kombineras och anpassas efter den egna verksamheten vidare visar studien att BSC är en metod som skapar förutsättningar för att bibehålla en balanserad verksamhetsstyrning, förutsatt att metoden används på rätt sätt. / Business Management is central to all organizations, a popular approach is the Balanced Scorecard (BSC), but how this method should be adapted and used prevails over shared opinions. There have been many previous studies on the actual implementation phase and therefore this study intends to investigate the maintenance phase of BSC. At the centre of this study is experienced leaders with extensive BSC experience and their views about which motives that are critical when successfully maintaining a balanced operations management.We conducted a qualitative study, in which a goal-driven selection with criteria-driven focus was mainly applied. Five people in senior positions were interviewed about their experience working with BSC. The interviews were recorded, transcribed and coded and then analyzed by a theoretical analysis model created by ourselves. The model was compiled by disagreements, gaps and lack of opinions in BSC literature and research articles. The model was then used to analyze the empirical data.The results that emerged from this study showed that there are areas that affect, promote and inhibit balanced operations management. These areas need to be handled, combined and adapted to their own operations, furthermore the study also shows that BSC is a method that creates conditions for sustaining a balanced business management, given that the method is used correctly. The study is written in Swedish.

Titel: Möjligheten att uppmärksamma den personliga rollen i balanserat styrkort – fokus på värdeskapande i offentlig sektor Nivå: C-uppsats i ämnet Företagsekonomi Författare: Agnes Eriksson och Sofie Törnberg Handledare: Tomas Källquist och Pär Vilhelmsson Datum: 2019 - Juni Syfte: Tidigare forskning ger uttryck för att den personliga rollen är betydande för värdeskapande i offentlig sektor och kan hjälpa till att driva olika handlingar. Syftet är att öka förståelsen för möjligheten att uppmärksamma den personliga rollen i balanserat styrkort när det gäller värdeskapande i offentlig sektor. Metod: Studien har utgått från ett hermeneutiskt perspektiv vilket innebär att tolkande samt förståelse genomsyrar hela studien. Studien bygger på en kvalitativ forskningsstrategi och design. Teori och empiri har arbetats fram med hjälp av abduktion och insamling av empiri har skett genom tio stycken semistrukturerade intervjuer som sedan har analyserats med hjälp av den teoretiska referensramen. Resultat &amp; slutsats: Studien visar att den personliga rollen är en viktig del gällande värdeskapande i offentlig sektor. Empirin visade att användning av BSC-modellen i offentlig sektor kan anses komplex i sig och den personliga rollen bör därför inte uppmärksammas i BSC-modellen. Examensarbetets bidrag: Ur en teoretisk synvinkel bidrar studien till en ökad förståelse för den personliga rollen gällande BSC-modellen i offentlig sektor. Studien visar att den personliga rollen gällande värdeskapande i offentlig sektor inte bör uppmärksammas i BSC. Studien visar också att det är av betydelse att uppmärksamma den personliga rollen självständigt och arbeta med denna för att möjliggöra värdeskapande. Förslag till fortsatt forskning: Till vidare forskning finns ett behov av flera kvalitativa studier kring BSC-modellen som verktyg inom den offentliga sektorn då vi utifrån vår studie fick kännedom av att allt fler offentliga verksamheter väljer att gå ifrån BSC som modell. Vi föreslår även vidare forskning som fokuserar på den personliga rollen som eget verktyg för värdeskapande eller i samklang med andra styrmodeller, för att se om studierna skiljer sig åt. Avslutningsvis föreslås även fortsatt forskning kring strategitriangeln. / Title: The opportunity to pay attention to the personal role in the balanced scorecard - focus on value creation in the public sector Level: Final assignment for Bachelor Degree in Business Administration Author: Agnes Eriksson och Sofie Törnberg Supervisor: Tomas Källquist och Pär Vilhelmsson Date: 2019 - June Aim: Previous research indicates that the personal role is significant for value creation in the public sector and can help to drive different actions. The purpose is to increase the understanding of the possibility of paying attention to the personal role in a balanced scorecard when it comes to value creation in the public sector. Method: The study is based on a hermeneutic perspective and its interpretation and understanding pervades the whole study. It is built up on a qualitative research strategy and design. Theory and empirical work have been forged through abduction, and collection of empirical data has taken place through ten semi structured interviews, which have then been analyzed by using the theoretical reference frame. Result &amp; Conclusion: The study indicates that the personal role is an important part of value creation in the public sector. The study also showed that the use of the BSC in the public sector is seen as complex and supplying the personal role would complicate the work with the BSC further. Contribution of the thesis: From a theoretical point of view, the study contributes to an increased understanding of the personal role associated with the BSC in the public sector. The study shows that the personal role associated with value creation in the public sector should not be observed in the BSC. Instead the study shows that it is important to pay attention to the personal role independently and work with it to enable value creation. Suggestions for future research: For further research, there is a need for several qualitative studies on the BSC as a tool in the public sector, since we gained knowledge from our study that an increasing number of public enterprises choose to avoid using BSC as a model. We also propose further research that focuses on the personal role as a separate tool for value creation or in harmony with other models, to see if the studies differ. Finally, further research on the strategy triangle is also presented.