Bakgrund: Balanced Scorecard (BSC) har blivit ett populärt sätt att mäta ett företags prestationer, då det inkluderar både finansiella och ickefinansiella mål och mått. Samtidigt ses styrkortet som ett verktyg för att kommunicera företagets strategi och skapa en förståelse i hela organisationen för vad företaget vill uppnå. Trots att BSC är ett mycket framgångsrikt begrepp saknas det empiriska studier kring hur modellen upplevs och används av anställda på operativ nivå och hur styrningsverktyget påverkar dem. Syfte: Undersökningens syfte är att beskriva hur BSC används på operativ nivå i ett företag samt förklara hur strategi och målformulering uppfattas av individen och påverkar dennes beteende. Vidare är undersökningens syfte att utveckla en modell för att öka den operativa relevansen i BSC. Slutsats: För att uppnå de fördelar som BSC kan erbjuda krävs en förankring i hela organisationen samt ett engagemang och involvering i styrkortsprocessen från alla anställda. Vi anser att problemen med BSC som uppkommer många gånger kan härledas till svårigheter att tydliggöra och att koppla strategin och BSC till vad individen arbetar med i sin vardag. För att skapa ett operativt relevant BSC krävs det att organisationen, enligt oss, arbetar med sex grundläggande förutsättningar; Delaktighet, Begriplighet, Lokal förankring, Enhetlighet, Påverkbarhet och Ledningens medverkan. Dessa utgör en iterativ process som skall främja lärande och kunskapsdelning för BSC inom organisationen. Dessa begrepp kommer att underlätta företags strategi- och styrkortsarbete då de tydliggör hur företag kan uppnå ett operativt relevant BSC. / Background: Balanced Scorecard (BSC) has become a popular way to measure the performance of a company. One reason is that it includes both financial and non-financial goals and measures. BSC is also seen as an instrument to communicate the strategy of the company and create an understanding for what the company wants to achieve. Even though BSC is a successful management tool there is a lack of empirical studies concerning how the model is perceived and used by employees on an operational level in an organization. Aim: The purpose of this study is to describe how BSC is used at an operational level in a company and to explain how strategy and formulation of goals is perceived by the individuals and how it affects their behavior. Furthermore is the purpose of the study to develop a model to increase the operational relevance in BSC. Results: BSC has to be deeply-rooted in the entire organization to achieve the benefits that the scorecard offers. There has to be an engagement and involvement from all employees in the strategy- and scorecard process. We see that persistent problems with BSC many times derive from the difficulty in clarifying and connect the strategy and the scorecard to the individual’s daily work. To create a scorecard which is relevant on an operational level the organization needs to work with six fundamental concepts; Participation, Comprehensibility, Local connection, Uniformity, Influence and Participation from managers. Together these six concepts create an iterative process which will enable knowledge sharing and learning about BSC within the organization. The concepts will facilitate both the strategy process and the scorecard work. They will also clarify how a company can reach a scorecard which is more operationally relevant.

In the modern competitive business activity, information collection becomes very important to support enterprises management groups to make decision. Many enterprises consider knowledge management and application are very important issues in the Knowledge Economy era. Therefore, Business Intelligence System becomes more popular and adopted by many enterprises like the flames added by the fuel in Knowledge Economy era. Enterprise management with Balanced Scorecard is also introduced by well-known scholars as well at this stage. The combination of Business Intelligence System and Balanced Scorecard becomes more efficient for enterprise management and pushes the modern enterprises forward to the Open Knowledge Economy era. The main purpose of this research is to adopt architecture theory to construct the Architecture Oriented Business Intelligence system with Balanced Scorecard Model(AOBIBSCM). This model provides an efficient construction method for the constructors to control the system with the whole system overview. The constructors can easily find out the Structure elements, Services of structure elements, Relationship of structure elements, Structure Behavior Coalescence, in order to compare with the real world behaviors and allow constructors validate and realize the sequence of behaviors. The tight combination of structure point of view, behavior point of view and other points of view integrates structure and behavior neatly, making it far superior than Non-Architecture designed method which separates structure and behavior. Non-Architecture construction method is easy to lead the structure and behavior to different routes and wastes time to re-design and adjust the system. This research adopts logical theorem to construct AOBIBSCM. It constructs (1)AOBIBSCM¡Aand describes (2)Non-AOBIBSCM(NAOBIBSCM) construction method, then (3)Compare AOBIBSCM and NAOBIBSCM, then show the benefit of AOBIBSCM. The contribution of this research is to construct AOBIBSCM which includes Structure element diagrams, Hierarchy of structure element diagrams, Service of structure element diagrams, Relationship of structure element diagrams, Structure and behavior coalescence diagram, Sequence diagrams. Our research furnishes an efficient construction method for enterprises to install AOBIBSC, and reduces the construction risk and cost, and provides more discussion space of the system real implementation, testing, construction and performance tuning.

Zugl.: Aachen, Techn. Hochsch., Diss., 2009

Research confirms that strategic planning is essential for the improvement of business performance in both small and large organisations. Organisations around the globe all follow similar tactics, namely to attempt to execute a strategy to differentiate themselves from their competitors. A popular instrument used to support the strategic–management process in organisations is the Balanced Scorecard (BSC). The BSC is a popular performance–management framework strongly associated with managing the implementation of strategic plans. There is a difference between known performance–management programmes and the BSC. The BSC is a full, multi–perspective approach to achieving long–term, sustained growth, viewed more as a strategy–formation system than a pure measurement system. Constructing the first BSC of a Strategic Business Unit (SBU) is accomplished by a systematic process that builds consensus and clarity about how to translate the mission and strategy of the SBU into performance objectives, measures, targets and initiatives in four balanced perspectives: Financial, Customer, Internal Processes, and Employee Learning and Growth. The aim of the scorecard building and implementation process is to cascade strategy down to the operational level where real value is added. This process is also called "strategic alignment". The arguments presented in this dissertation are based on a combination of general literature research on performance management, the BSC and the development, strategic implementation and management of the BSC. The selection process of an SBU, and the rationale for the choosing to construct a BSC as a performance–measurement tool has been addressed. The dissertation further addressed the objectives and principles governing the BSC for the specific, chosen SBU. The development of the BSC comprises of ten steps, from the assignment of the scorecard champion or architect to the senior executive management meeting. Information gained from research done on the South African company under review, GP Retail Operations (Pty) Ltd, and more specifically the SBU of the Ackermans Distribution Centre in Durban together with the literature research have been used to develop the BSC within the specific SBU of the organisation. The BSC was tailor made for the specific requirements of the specific SBU in GP Retail Operations (Pty) Ltd. The results of the study on the SBU, Ackermans DC, have been summarised in the performancerecord sheet and an audit sheet derived from the literature overview and applied practical in–house research. The record sheet was created for each perspective of the BSC. The development of the BSC involved several challenges in embedding the information systems and the culture that helped receive, process, and analyse information for the creation of the performancerecord sheet and audit sheet. A BSC requires time and effort to "get it right" and commitment to implement it. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2011.

Research confirms that strategic planning is essential for the improvement of business performance in both small and large organisations. Organisations around the globe all follow similar tactics, namely to attempt to execute a strategy to differentiate themselves from their competitors. A popular instrument used to support the strategic–management process in organisations is the Balanced Scorecard (BSC). The BSC is a popular performance–management framework strongly associated with managing the implementation of strategic plans. There is a difference between known performance–management programmes and the BSC. The BSC is a full, multi–perspective approach to achieving long–term, sustained growth, viewed more as a strategy–formation system than a pure measurement system. Constructing the first BSC of a Strategic Business Unit (SBU) is accomplished by a systematic process that builds consensus and clarity about how to translate the mission and strategy of the SBU into performance objectives, measures, targets and initiatives in four balanced perspectives: Financial, Customer, Internal Processes, and Employee Learning and Growth. The aim of the scorecard building and implementation process is to cascade strategy down to the operational level where real value is added. This process is also called "strategic alignment". The arguments presented in this dissertation are based on a combination of general literature research on performance management, the BSC and the development, strategic implementation and management of the BSC. The selection process of an SBU, and the rationale for the choosing to construct a BSC as a performance–measurement tool has been addressed. The dissertation further addressed the objectives and principles governing the BSC for the specific, chosen SBU. The development of the BSC comprises of ten steps, from the assignment of the scorecard champion or architect to the senior executive management meeting. Information gained from research done on the South African company under review, GP Retail Operations (Pty) Ltd, and more specifically the SBU of the Ackermans Distribution Centre in Durban together with the literature research have been used to develop the BSC within the specific SBU of the organisation. The BSC was tailor made for the specific requirements of the specific SBU in GP Retail Operations (Pty) Ltd. The results of the study on the SBU, Ackermans DC, have been summarised in the performancerecord sheet and an audit sheet derived from the literature overview and applied practical in–house research. The record sheet was created for each perspective of the BSC. The development of the BSC involved several challenges in embedding the information systems and the culture that helped receive, process, and analyse information for the creation of the performancerecord sheet and audit sheet. A BSC requires time and effort to "get it right" and commitment to implement it. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2011.

Zugl.: Hamburg, Helmut-Schmidt-Universität, University der Bundeswehr, Diss., 2007.

Zugl.: Greifswald, Univ., Diss., 2009

Zugl.: Zürich, Universiẗat, Diss.

Made available in DSpace on 2014-12-17T14:52:37Z (GMT). No. of bitstreams: 1 CleideMRCCS.pdf: 72529 bytes, checksum: d057e6acc56a0450e2dc594b91c1da82 (MD5) Previous issue date: 2008-03-28 / This Master of Science Thesis deals with a study on applying the BSC Balanced Scorecard to assess the performance of Federal Centers for Technological Education Institution in Brazil, the CEFET s (Centro Federal de Educa??o Tecnol?gica), government organizations non for profit. It s accomplished a literature review in order to understand the BSC and its application to non for profit organizations and as a main result it is proposed a BSC conceptual model with an inversion of the main BSC perspective from financial to customer/society. Taking the FORPLAN/CONCEFET performance indicators matrix it is developed a set of performance indicators for the two tops perspective in the conceptual model proposed five for customer/society perspective and three for financial/budget perspective. A field survey with ten CEFET s General Directors is conducted to validate the indicators and assess the perception of the Directors on the hierarchy of the conceptual model, and a hierarchy among the indicators as well. The main results suggests that the indicators are validated, that most of the Directors support the hierarchy presented in the conceptual model but 30% of them have a traditional model with financials coming first. In terms of indicator hierarchy, there s a slight priority for the student unitary cost among the financial perspective indicators, and a relative balance among the customer/society perspective indicators / Esta Tese de Mestrado apresenta uma contribui??o ? aplica??o do Balanced Scorecard (BSC) no ?mbito de organiza??es sem fins lucrativos, com estudo em Institui??es Federais de Educa??o Tecnol?gica do Brasil. ? realizado um levantamento dos modelos de aplica??o do BSC na literatura os quais apresenta como principal varia??o o posicionamento e hierarquia das perspectivas financeira e cliente. A revis?o da literatura gera um modelo conceitual com invers?o da perspectiva final de financeira para cliente, para aplica??o ?s organiza??es foco da pesquisa. Partindo dos indicadores existentes no sistema CONCEFET s?o propostos indicadores simplificados para as perspectivas cliente e financeira. ? preparado um question?rio explorando a vis?o dos dirigentes quanto aos indicadores propostos e realizada uma an?lise onde se procura verificar qual a predomin?ncia de enfoque de hierarquia entre as duas perspectivas. Os principais resultados sugerem uma valida??o dos indicadores e uma vis?o n?o convergente quanto a hierarquia das perspectivas. Ainda, a pesquisa sugere haver uma hierarquia dentre os indicadores que poderia ser a base para atribui??o de pesos aos mesmos em uma eventual modelagem de BSC para Institui??es Federais de Educa??o Tecnol?gica

No mundo globalizado dos negócios vem à tona a estratégia como elemento-chave na consistência e no processo de tomada de decisões em empresas de diferentes setores da economia. As pesquisas sobre ferramentas gerenciais realizadas pela consultoria Brain & COmpany (HSB, n.6, p.56) coloca o Balanced Scorecard (BSC) entre as 25 ferramentas mais populares nas empresas contemporâneas. O BSC, na verdade, revolucionou o meio empresarial nos últimos anos, favorecendo a análise de resultados além da dimensão financeira, ou seja, sob a ótica também dos processos internos, clientes e do aprendizado e crescimento. As propriedades agropecuárias, por sua vez, também precisam ser administradas de forma efetivamente empresarial com estabelecimento de estratégias que, interligadas com os diferentes sistemas operacionais agrícola e/ou pecuário, favoreçam as mensurações mais eficazes dos resultados, organizando as ações para que ocorra um aumento da produção, da produtividade e da lucratividade. Esta Dissertação de Mestrado relata o estudo de caso sobre a aplicação do BSC em duas fazendas da Fundação Bradesco, localizadas nos municípios de Miranda/MS e Formoso do Araguaia/TO. Como resultados das metas desafiadoras preconizadas no mapa estratégico do BSC dessas fazendas, houve incremento da produtividade do setor pecuário com redução nos índices de mortalidade: 1,31% na bovinocultura de corte, 5,63% na bovinocultura de leite, 1,25% na avicultura, 0,54% na suinocultura. Também houve aumento no rendimento de carcaça dos animais abatidos nessas fazendas: 6% em bovinos de corte, 2,56% em frangos, 1,62% em suínos. Houve ainda redução de 6,33% nos casos de mastite bovina no período analisado. Pela análise dos resultados desse estudo de caso, foi possível concluir que o BSC mostrou-se uma ferramenta eficiente e passível de ser implementada em propriedades agropecuárias na medida em que propiciou alinhamento da estratégia com as operações, resultando na melhoria dos processos gerenciais e produtivos das fazendas analisadas. Pode-se afirmar também que a sua forma de implementação seguiu os princípios preconizados por Kaplan e Norton e não diferiu da forma como já foi adotado com sucesso em empresas dos setores industrial e de serviços. / In world economic business it emerges the strategy as a key element in the consistence and in the process of deciding in companies of different economic sections. Researches about managing tools realized by Brain & COmpany (HSB, n.6, p.56) points that Balanced Scorecard (BSC) is among the twenty-five most popular contemporaneous company. Actually, BSC revolutionizes the business environment in the last years, once it aids the outcomes analysis besides the financial vision, that is, it also supports internal process, clients, learning and development. The agriculture and cattle breeding proprieties also need to be administrated in an effectively business way, establishing strategies which are interlinked with different systems. These interlinked strategies aid effectively to measure the results, organizing actions in order to increase production, productivity, and profitability. So, this thesis mentions a case study about the application of BSC in two Fundação Bradesco’s farms, whose location is in Miranda/MS and Formoso do Araguaia/TO. As outcomes of the challenging goals approved in the strategic BSC map of these farms, it was noticed that there was increasing of productivity in the cattle breeding section with a decreasing of mortality: 1,31% in the cattle for slaughter; 5,63% in the cattle for milk; 1,25% in the aviculture; 0,54% in the swine culture. Furthermore, there was a carcass increasing of killed animals in these farms: 6% in the cattle for slaughter; 2,56% in the chicken; 1,62% in swine. Besides, there was a decreasing of 6,33% in the cases of cattle mastitis in the analyzed period. By the outcomes analyses of this case study, it is possible to conclude that BSC is an efficient tool and it is possible to be implemented in agriculture and cattle breeding proprieties in the way that it provides an arrangement of the strategies together the operations, which results in improvement of the managing and productive processes in the analyzed farms. It is also possible to say that its way of implementation follows the principles approved by Kaplan and Norton, and it was not different of the way as it was already successfully adopted in industrial and service companies.