Syfte: Tidigare forskning visar att offentliga verksamheter tillämpar balanserat styrkort anpassat till dess specifika verksamhet. Antalet studier som behandlar anpassning av balanserat styrkort till offentlig verksamhet är begränsat vilket leder till att studien syftar till att belysa hur balanserat styrkort anpassas till svensk offentlig verksamhet. Metod: Studien tillämpar en abduktiv kvalitativ ansats med datainsamling i form av semistrukturerade intervjuer. Bearbetning av data och teori följer tematisk analys. Studien genomsyras av den tolkande hermeneutiska traditionen. Resultat & slutsats: Studien tolkar att offentlig verksamhet tillämpar anpassade balanserade styrkort där ingen uppnår samtliga kriterier för balanserat styrkort. Studien tolkar vidare att nyttan med anpassat balanserat styrkort uttrycks i form av enkelhet och enhetlighet vilket skapas genom att syftet med anpassat balanserat styrkort är detsamma som inom traditionellt balanserat styrkort. Anpassning av perspektiv uttrycks genom att lärande- och tillväxtperspektivet exkluderas till förmån för medarbetarperspektivet. Förslag till vidare forskning: Studien föreslår vidare forskning vad gäller strategikartans roll efter strategiutveckling, kausalitet när ett annat perspektiv än det finansiella placeras högst upp i hierarkin, lärande- och tillväxtperspektivets exkluderande till förmån för medarbetarperspektivet samt valet att avveckla balanserat styrkort inom offentlig verksamhet. Uppsatsens bidrag: Uppsatsen bidrar till en ökad förståelse för balanserat styrkort anpassas till offentlig verksamhet. Förståelsen för anpassning skapas genom fyra aspekter; Tillämpning, Nytta, Syfte och Perspektiv. / Aim: Previous research reveals that public sector organisations apply balanced scorecard adjusted to their own specific business. The number of studies dealing with balanced scorecard adjusted to public sector organisations is limited which open on to the purpose of the study, which is to illuminate how balanced scorecard is adjusted to public sector organisations in Sweden. Method: The study applies an abductive qualitative research method with semistructured interviews as data gathering tool. The processing of data and theory follow thematic analysis. The study permeates the interpretive hermeneutic tradition. Result & conclusion: The study interprets that public sector organisations apply adjusted balanced scorecard where none acquire all criteria of the balanced scorecard. The study also interprets that the benefits of adjusted balanced scorecard are simplicity and uniformity. The benefits are accomplished through the purpose of implementing adjusted balanced scorecard, which is the same purpose as for traditional balanced scorecard. Perspectives are adjusted to the specific business, which primarily involves the exclusion of the learning-, and growth perspective in advantage of a perspective concerning employees. Suggestions for future research: The study suggests further research regarding the usefulness of strategy maps after strategy development, the causality when other perspective than the financial is placed at the top of the hierarchy, the exclusion of the learning – and growth perspective in advantage of perspectives concerning employees and phase out of balanced scorecard in public sector organisations. Contribution of the thesis: The study adds enhanced understanding of how public sector organisations choose to adjust balanced scorecard. The enhanced understanding concerning adjustment is created through four aspects; Application, Benefits, Purpose and Perspectives.

Submitted by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-12-04T15:23:13Z No. of bitstreams: 1 Dissertação - Sérgio Mendes.pdf: 1136218 bytes, checksum: 77cf28bc0d179636ac3c67ae3d5290ba (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-12-04T15:54:12Z (GMT) No. of bitstreams: 1 Dissertação - Sérgio Mendes.pdf: 1136218 bytes, checksum: 77cf28bc0d179636ac3c67ae3d5290ba (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-12-04T15:56:27Z (GMT) No. of bitstreams: 1 Dissertação - Sérgio Mendes.pdf: 1136218 bytes, checksum: 77cf28bc0d179636ac3c67ae3d5290ba (MD5) / Made available in DSpace on 2015-12-04T15:56:27Z (GMT). No. of bitstreams: 1 Dissertação - Sérgio Mendes.pdf: 1136218 bytes, checksum: 77cf28bc0d179636ac3c67ae3d5290ba (MD5) Previous issue date: 2010-06-23 / Não Informada / Unpredictable market shares, rapid changes in processes, changes in consumption and volatility levels of demand are some elements that characterize uncertainty in the market today. In this scenario, many companies seek new ways to become and / or remain differentiated. This way, the importance of research in this area, where this thesis sought to an exploratory study in a multinational company subdivided into subsidiaries in the branch of service in the area of power generation that operate in the Amazon. The purpose of this research is to understand how the organization assesses the performance of internal logistics operations and compare the measurement systems used with those indicated by current literature. Thus, conditioning was continuously improve the measurement of processes, indicating a competitive advantage in its strategic planning in order to contribute to increasing competitiveness and raising the level of services in its segment. He also applied a semi-structured interview with key business people and an extensive documentary analysis. The study also revealed that the performance of logistics systems investigated have significant conceptual differences within the company investigated in relation to that indicated by the literature used and the persons responsible for undertaking the process itself is deeply unaware of organization and business, where he noted there is a lack of tools to assist them in making strategic decisions, only the prevailing conception of cognitive professional members. / Ações imprevisíveis no mercado, rápida mudança nos processos, variação do consumo e volatilidade nos níveis de demanda são alguns elementos que caracterizam incerteza no mercado atual. Neste cenário, muitas empresas procuram novas formas de se tornarem e/ou se manterem diferenciadas. Desta forma, cresce a importância de estudos nesta área, onde nesta dissertação buscou-se um estudo exploratório em uma empresa multinacional subdividida em subsidiárias na ramificação de prestação de serviços na área de geração de energia que atuam no Amazonas. O objetivo da pesquisa é compreender como esta organização avalia a performance das operações da logística interna e comparar os sistemas de medição utilizados com os indicados pela literatura vigente. Desta maneira, foi condicionado melhorar continuamente a medição dos processos, apontando vantagem competitiva em seu planejamento estratégico, de forma, a contribuir para o aumento da competitividade e a elevação do nível de serviços em seu segmento. Aplicou-se também uma entrevista semi-estruturada com as pessoas chaves do negócio e uma extensa análise documental. O estudo ainda revelou que os sistemas de desempenho logístico investigados possuem diferenças importantes conceituais dentro da empresa pesquisada em relação ao indicado pela literatura utilizada e as pessoas responsáveis pela empresa desconhecem profundamente o próprio processo organizacional e empresarial, onde se constatou há ausência de ferramentas para auxiliá-los à tomada de decisões estratégicas, prevalecendo apenas à concepção cognitiva profissional dos membros.

Syfte: Syftet med uppsatsen är att analysera hur Sveriges landsting och regioner formulerar och visualiserar orsak-verkan-samband mellan perspektiven vid tillämpning av balanserat styrkort. Metod: Uppsatsen använder sig av en kvantitativ innehållsanalys med en dokumentstudie av Sveriges landsting och regioners årsredovisningar och budgetdokument för år 2015. Slutsatser: Av Sveriges landsting och regioner tillämpar 11 av 21 balanserat styrkort som styrmodell. Landstingen och regionernas balanserade styrkort uppnår i relativt hög grad orsak-verkan-samband, dock presenteras orsak-verkan-samband i mycket låg utsträckning för verksamhetens intressenter. Sveriges Landsting och regioner presenterar ingen form av strategikarta som uppfyller rekvisiten som ställs på en strategikarta. Vidare visar författarna att tidsperspektivet mellan perspektiven påverkas av förhållandet mellan utfallsmått och drivande mått i varje perspektiv. En hög andel utfallsmått placerar perspektivet högt upp i det balanserade styrkortet och en hög andel drivande mått placerar perspektivet långt ner i det balanserade styrkortet. / Purpose: The purpose of the thesis is to analyse how Sweden's county councils and regions phrases and visualizes the cause and effect relationship between the perspectives in the implementation of the balanced scorecard. Method: This thesis uses a quantitative content analysis with a document study of Sweden's county councils and regions financial statement and budget documents for the year 2015. Conclusions: 11 of 21 of Sweden's county councils and regions are using balanced scorecard as governance model. The county councils and regions’ balanced scorecards are demonstrating a relatively high degree of cause and effect relationship. However, this is not presented to the organization's stakeholders. Sweden's county councils and regions does not present any form of strategy map that fulfills the demands that is required of a strategy map. The authors also finds that the time dimension between the perspectives is affected by the mixture of outcome measures and performance drivers in each of the perspectives. A high proportion of outcome measures will place the perspective high up in the balances scorecard. A high proportion performance drivers will place the perspective lower in the balanced scorecard.