Abstract Purpose: The aim of this thesis is to contribute to a richer understanding of the two management control systems, Balanced Scorecard (BSC) and Tableau de Bord (TDB), and their ability to function in a real life setting, as an important element for efficiently support organization’s strategy. Design/Methodology/Approach: A case study, containing Company A, was executed through a qualitative approach with the intention to connect the theories, the control systems BSC and TDB, to a real life setting. The empirical findings are mainly based upon information collected through semi-structured interviews. Findings: The BSC is perceived as strict and controlling in its nature and as primarily establishing facts, while the TDB enhances communication with an educational intention. Regardless of the numerous of advantages the use of a TDB would entail, the current structure of Company A, with its hierarchical approach, resists its implementation. Theory, together with the employee’s desire, might imply TDB as the optimal alternative for supporting the strategy, however, the reality of Company A, with the directors of the board as monitors and decision-makers, suggests the use of a BSC. As a result of the correlation between the choice of MCS and the ideology of an organization, BSC will continue to be perceived as the optimal practice within Company A as long as the top-down approach remains. Whether the theory or the reality is to decide which control system to be used is for the organization to determine. Regardless of the organization’s choice of control system, advantages will emerge if a genuine implementation is completed in close connection to the theoretical framework. Research Limitations: The thesis intends to investigate the connection between control system and strategy, however, without providing any explicit theoretical framework regarding strategy. Nor will the strategic content of Company A be further analyzed. The small sample limits the ability to provide any general conclusions, however, similarities and parallels can be drawn and associated to related situations. Practical Implications: The thesis is mainly concerned with highlighting the practical relevance of the theories employed. Further Research: The TDB practice will require a more developed acknowledgment beyond its domestic origin before it can be recognized among organizations as a valid alternative to the BSC. In order for the BSC to continue being perceived as a respected control system, there is a need of a continued development of the theory in correspondence to the rapid changes in the business environment, which in turn would allow for greater flexibility in its use. Further, there is a need to emphasize the importance for organizations to involve their employees in open dialogue, which would ensure more precise information when implementing a BSC. This applies to both internal and external information.

The first goal of management for company is to make profit and growth. The company performance stands for its outcome managed under the optimum fit with resources. Human resource is the significant asset in the company and also influence on the company performance. It is the key to create the performance good or bad for ¡§ Performance Management¡¨ in which how to elaborate employees¡¦ higher productivity or potential and how to continue to employ is the critical issue. One of the functions of performance management is to implement training workforce or job rotation that based on the performance appraisal besides together with the compensation and merit pay, another is to make win win between the company and its employees that capitalized on the individual career development coordination with company. This study discuss the useful encourage mechanism for performance management with compensation and merit pay by the case study method, interview the employees of the case company and review on the relevant reference documents related the subject of those have been published textbooks and periodical. The key point of the study is to establish an appropriate performance management with pay-for-performance system and replace the present system, and become a high-performance culture company. The conclusions are significant to the management in the following¡G 1.Broken a falsehood fair system of performance management, become a real reasonable, public and fair system, and create a high-performance culture company. 2.To avoid the ratchet effect on budget and standard of Key performance indicators (KPI).It is necessary to check again about economic intelligence, industry situation and inside and outside resources etc in order to make an accurate budget and KPI. 3.Under the linkage mechanism of performance management with the merit-pay system, justice is a critical issue in the process of performance appraisal except fair pay-for-performance. It would drive voluntarily one¡¦s motivate of work and higher performance. 4.Besides the encouraged by money, job enrichment, rotary system and job training may increase employee¡¦s performance. If not so, the employee would be fired. 5.Performance management and merit pay system is two key factors for business organization that linkage with vision, object, strategy, culture and personnel goal would ignite organization power to enrich value-chain management and transform to be competitive superiority. It also becomes a three-win system to individual goal, company growth and stockholders value. And the recommendations are important as follows¡G 1.There is no absolutely good for any system whether it is good or bad, so the company of case study should be self-criticism the applicable system of performance management linkage with merit pay system at any time. 2.The person who is a boss in the department, please don¡¦t let your right to be sleep. You have to do justice to subordinate. 3.The execution is a key successful factor for the practice of performance management linkage with merit pay system. 4.Finally, the application of statistics analysis, the influence of execution, leadership, organization structure and innovation of measurement of encouragement are the directions for further study.

Our country since has implemented National Health Insurance, provided the best medical service to be easy to obtain, highly went see a doctor the option, as well as high quality medical service. But also therefore creates the health insurance wealth storehouse the loss, for this, the government implements global budget, can control the medical expense by the time. Simultaneously impels the newly hospital Evaluation, thus unceasingly increases the hospital the cost of operation. Therefore under, hurriedly changes in the external management environment, at present superintendents of the many medical establishments for ask the management achievements, positively inducts Balanced Scorecard to do for manages the tool. However Balanced Scorecard has not certainly considered between the realistic environment complex system Tightly Couple and the causes and effects back coupling relations, and has not been able to solve the influence which Time Delay creates. This research main goal for hope affiliation Systems Thinking, discusses the hospital if utilizes Balanced Scorecard, Strategy Map, comes policy of in accordance to the total amount payment system to case influence the hospital long-term transport business, then establishes System e Dynamics pattern, Simulates case hospital to implement Balanced Scorecard on four constructions surface index of correlation, and carries on the test and the confirmation to the pattern. Finally acts according to case hospital global the budget policy, designs Situation analysis and Policy simulation,as to proposes this research conclusion and the suggestion. The research method mainly is uses System Dynamics method. conclusion ¡G(1). Using simulation test of System Dynamics Model, may discover in the system Leading target, Leading target is a key point which the case hospital must pay attention.(2). By System Dynamics model, may inspect between the element and the element is linked together the causes and effects back coupling relations in the system, and case hospital originally strategy design again by Systems Thinking.(3). Using the System Dynamics , may inspect question of the case hospital concurrently digs up Counterintuitive the phenomenon,as case reference hospital strategy adjustment and policy plan. (4). Balanced Scorecard emphasis may penetrate the KPI value the weightto detect the key weight target the question,But in reality,Each key weight target change possibly comes under own and other external factors influences .Finally proposed this studies the suggestion, the research limit and the following research suggestion.

<p>The purpose of this thesis is to identify and define Key Perfomance Indicators (KPIs) and value adding services which are used to describe the quality of Forias logistics services from different aspects. The KPIs should be attractive to both Foria and their customers, with the aim to strengthen the interaction between both parties.</p><p>The basis for this work is a research in which a literature review and a survey of the market for Swedish logistic service providers were carried out. An analysis of the present situation of Foria was carried out, where a number of people in the company were interviewed. These elements were used together with definitions of KPIs to perform the analysis of the work.</p><p>The result of the work is ten KPIs that have been created and developed for Foria and which are considered to be attractive to both Foria and the selected customers. The KPIs are:</p><p> </p><p><!--[if !supportLists]-->· <!--[endif]--><em>ECO-driving (binary)</em> – the company has ECO-driving-educated drivers</p><p><!--[if !supportLists]-->· <!--[endif]--><em>ECO-driving (comparison figure)</em> – all drivers individual driving and its resulting exhaust emissions are compared</p><p><!--[if !supportLists]-->· <!--[endif]--><em>The environmental impact</em> – a total of exhaust emissions from all vehicles belonging to a single business, measured in tonne-kilometres</p><p><!--[if !supportLists]-->· <!--[endif]--><em>Complete order</em> – portion of fields with accurate information (in an order), with the possibility of error categorization</p><p><!--[if !supportLists]-->· <!--[endif]--><em>Delivery reliability</em> – time difference between expected and actual delivery, average for all orders</p><p><!--[if !supportLists]-->· <!--[endif]--><em>On-time</em> – the number of days and hours of difference between the expected and the actual time, for all activities of the order</p><p><!--[if !supportLists]-->· <!--[endif]--><em>On-time (activity)</em> – the number of hours and minutes of difference between the expected and the actual time, for each individual activity of the order</p><p><!--[if !supportLists]-->· <!--[endif]--><em>Divergence</em> – a categorization of all causes of divergence and its responsible department</p><p><!--[if !supportLists]-->· <!--[endif]--><em>Level of integration</em> – the level of cooperation between the logistic service provider and the customer</p><p><!--[if !supportLists]-->· <!--[endif]--><em>Customer satisfaction</em> – how well an order will meet the expectations of the customer</p><p> </p><p>The KPIs are described in detail with definitions, how they can be used and what is required to implement them in the service process of Foria. These KPIs are the basis of four value adding services: <em>Tracking of goods</em>, <em>Environmental Information</em>, <em>Presentation of the KPIs as a Whole</em>, and <em>Improvement of the Service Process</em>.</p><p>The work shows that it is possible to identify, define and develop KPIs of interest to both Foria and their customers, but to be used most of the KPIs require adaptation to a large degree. It also shows that it is the reasons behind the measured values of the KPIs that makes them interesting to customers. The literature describing the KPIs and the development of these are not comprehensive in terms of the relationship between a third party logistic service provider and its customer, and therefore this report describes a work from scratch to create KPIs for this purpose.</p><p> </p> / <p>Syftet med detta arbete är att identifiera och utforma nyckeltal och mervärdestjänster för vilka ska beskriva kvaliteten på Forias logistiktjänst utifrån olika aspekter. Nyckeltalen ska vara intressanta för både Foria och deras kunder, med förhoppningen att stärka samarbetet mellan båda parter.</p><p>Till grund för arbetet ligger en förstudie, där en litteraturstudie och en undersökning av marknaden för svenska logistikföretag utfördes. En nulägesanalys av Foria genomfördes genom att ett flertal personer på företaget intervjuades. Tillsammans med nyckeltalsteori användes dessa delar för att utföra analysen i arbetet.</p><p>Resultatet av arbetet är tio nyckeltal som skapats och utvecklats för Forias verksamhet och som anses vara intressanta för både Foria och de för arbetet utvalda kunderna. Nyckeltalen är:</p><p> </p><p><!--[if !supportLists]-->· <!--[endif]--><em>ECO-driving (binärt)</em> – företaget har ECO-driving-utbildade chaufförer</p><p><!--[if !supportLists]-->· <!--[endif]--><em>ECO-driving (jämförelsetal)</em> – chaufförers individuella körstil och medförande avgasutsläpp jämförs</p><p><!--[if !supportLists]-->· <!--[endif]--><em>Miljöpåverkan</em> – totalt avgasutsläpp från ett företags alla fordon, mätt i tonkilometer</p><p><!--[if !supportLists]-->· <!--[endif]--><em>Ifylld order</em> – andel fält ifyllda (i en order) med korrekt information, med möjlighet för kategorisering av felorsaker</p><p><!--[if !supportLists]-->· <!--[endif]--><em>Leveranspålitlighet</em> – tidsskillnad mellan förväntad och faktisk leverans, i medeltal för alla order</p><p><!--[if !supportLists]-->· <!--[endif]--><em>On-time</em> – antal dagar och timmar som skiljer mellan den förväntade och den faktiska tidpunkten, för samtliga aktiviteter i orderledet</p><p><!--[if !supportLists]-->· <!--[endif]--><em>On-time (aktivitet)</em> – antal timmar och minuter som skiljer mellan den förväntade och den faktiska tidpunkten, för varje enskild aktivitet i orderledet</p><p><!--[if !supportLists]-->· <!--[endif]--><em>Avvikelse</em> – kategorisering av alla orsaker till avvikelse, och ansvarande avdelning</p><p><!--[if !supportLists]-->· <!--[endif]--><em>Integrationsgrad </em>– nivån av samarbete mellan logistikföretaget och kunden</p><p><!--[if !supportLists]-->· <!--[endif]--><em>Kundnöjdhet</em> – hur väl en order kommer att motsvara kundens förväntningar</p><p> </p><p>Nyckeltalen beskrivs ingående med definitioner, hur de kan användas och vad som krävs vid en implementering i Forias verksamhet. Dessa nyckeltal ligger sedan till grund för fyra mervärdestjänster som utformats i arbetet: <em>Godsspårning</em>, <em>Miljöinformation</em>,<em> Presentation av nyckeltalen som helhet, </em>och Verksamhetsutveckling.</p><p>Arbetet visar att det är möjligt att hitta, utforma och utveckla nyckeltal som är intressanta för både Foria och deras kunder, men de flesta av nyckeltalen kräver anpassning i hög grad för att kunna användas. Det visar också att det är orsakerna bakom nyckeltalens uppmätta värden som gör ett nyckeltal intressant för kunden. Den litteratur som beskriver nyckeltal och utveckling av dessa är inte heltäckande när det gäller relationen mellan ett tredjepartslogistikföretag och dess kund, och därför beskrivs i denna rapport ett arbete från grunden med att skapa nyckeltal för detta ändamål.</p><p> </p>

The main purpose of this study is to define important criteria to consider when selecting and implementing performance measures on a strategic, tactical and operational level. The thesis is built around the questions "What to measure" and "How to measure". Generally within the thesis the question of "what" concerns different frameworks and working procedures that can be used to determine what to measure, while the question of "how" concerns criteria to consider when implementing performance measures, such as how to design measure formulas and targets, how to communicate measures, etc. The study has been conducted as a qualitative study, where the empirical data has been collected through interviews and by using information material from the case company. The purpose of the case study was to test the theoretical framework. The studied case company was Sandvik Process Systems, a product area within the Sandvik group. The case study was complemented by two minor comparative studies of companies also belonging to the Sandvik group. In total the study comprised interviews with 15 persons within different organizational levels. Several different frameworks aiming to help organizations to answer the question of what to measure have been developed during the last decades. The frameworks differ more or less, but theorists appear to agree on several matters. My conclusions of the most important criteria to be taken into consideration when answering the question of what to measure is: * Complement the outcome measures, i.e. the financial measures that show the results from past efforts, by pro-active performance drivers - the measures that drive the future performance * Ensure linkage between performance measures and company vision and strategic objectives * Involve the co-workers in the process of developing measures * Use an overall comprehensive view and methodic approach * Limit the amount of measures * Retain the methodic approach – manage the performance measurement system After answering the question of what to measure there are also a number of important criteria to consider when it comes to how to measure and implement measures into the organization: * Define measure purposes * Assign reasonable targets to the measures * Consider the field of application when designing a performance measure * Communicate the performance measures * Specify the measures Despite attempting to simplify a complicated reality the frameworks aiming to help organizations to select measures are all rather complex. Hence, to develop and implement a PMS (Performance Measurement System) by the book will imply an extensive project for any company. How time- and resource demanding the project will become will differ from one company to another. Thus, a general conclusion of this study is that a company must start out from its own conditions in order for the development and implementation not to become too complex a project, where the organization loses focus and fails to manage the project all the way through. Companies must consider factors such as the size and complexity of the organization, how the business is controlled and managed as well as the structure and control of an already existing PMS. For large organizations, already possessing a rather unstructured PMS, the best approach could be to look upon the development as a constantly on-going activity in the spirit of continuous improvements, rather than a complex project running over a limited time. A vital success factor is also to communicate the intentions to the whole organization at an early stage. If the whole organization is aware of the intention and the purpose this will facilitate the process of developing and implementing a successful PMS.

This study was developed during the Swedish spring semester of 2013 for the Bachelor of Science in Business Administration of the now graduates Rafael Moser and Thor-Björn Käck. The students, authors of this research, were selected by ABB Sweden for a research internship on the field of Employer Branding (EB). Employer Branding (EB) is an increasingly popular practice within multinationals. It is applied to develop in the minds of current and potential employees, brand associations related to the organization as an employer. The research problem identified by the authors relates to the lack of reliable measurement of the employer branding process. Therefore, this study consisted of creating a set of indicators or measures of the process’ performance. To do so, the authors relied on theoretical support as well as consistent feedback from Joakim Forsberg, employer branding manager at ABB Sweden. A conceptual model of the employer branding process was developed and internal measures, or Key Performance Indicators (KPI), were placed in the context of the three stage model. The KPI’s were proposed as a solution for the lack of internal measurement of the EB process, and were developed based on the objectives of each stage of the process as well as in Human Resources and Marketing theory. Once the model was developed to the point where internal measures could be incorporated into the EB process, an empirical study was executed and respondents were asked to scrutinize the applicability of the proposed solution in current business environment as well as the applicability of certain KPI’s. Among different findings, results from the empirical study point to a variety of issues that currently inhibit the development of employer branding and consequently its measurement i.e. lack of managerial autonomy, poor integration and communication among departments, misguided resource allocation within EB, etc. Nevertheless, as the experts and professionals interviewed in this research point out, solving the problem discussed in this research with the solution proposed is considered to be the future of employer branding.

Despite several developments in logistics that strive to decrease costs, tendencies can be found for increased logistical costs (Pewe, 2011, p. 17). Some factors causing increased system complexity are increased selection and faster market movements. The Warehouse Department at Carlsberg Sverige in Falkenberg has been chosen to be studied regarding continuous quality improvements. Carlsberg Sverige implemented an automated inventory system and automated order-picking system in 2012-2013, which has had about 40% increase of stock keeping units (SKUs) since the investments. Since the implementation of the automation Carlsberg Sverige has encountered challenges with other quality of goods. The system has become more sensitive and it has become more important to eliminate deviation.The study aimed to develop a way for long-term reduction or elimination of quality errors that result in negative effects to the system. A specific area investigated was regarding both effect of the organization in a holistic perspective and on a level of detail of the analyzed area. The study did not include quality of beverages, but only external quality problems of goods, such as faulty stacking of packages or plastic wrapping hanging outside of the goods.An exploratory study was conducted with predominantly quantitative data collection methods. Initially a current state mapping was made, a flow chart was created through interviews and observations of employees. Critical activities / situations were identified in the flow chart and three areas were determined for further investigation regarding quality errors. Observations were carried out where all occurred abnormalities were registered. The results were analyzed and a focus area determined for continued deeper examination. A final model was created with the influence of theories and collected data from the case study.The examined focus area was part of the fully automated warehouse. Adaptation to the new automation was still under investigation and a need for more clarity in the continuous quality improvements . From the observations, it was revealed that in approximately 70% of the observing time in the focus area, there was an error in the area affected system. Registered errors were categorized into ten groups, seven groups were included in the research scope. Out of the seven categories there were two significance regarding amount of repetitions of registered errors; unreadable label was measured 30 times, and plastic wrapping outside goods was discovered 12 times during 7 hours of measurement. Significance regarding average duration was discovered for; system errors of labels and wood detected by sensors on conveyors.Detected errors with significance were further analyzed with fishbone diagrams to find root-causes. Several common causes were discovered in the fishbone diagrams, for instance regarding inadequate methods and measurements. The discoveries functioned as basis for the final model that consists of: Key Performance Indexes (KPI's), a flow chart of affecting processes, daily whiteboard meetings, improved communication channels and a process for implementation of routines. The model developed was to fit this case study, which represents; a complex system with lots of shift work, both manual and automated processes and handling of beverage goods. Despite this, the model is considered to function as a basis to work on continuous quality improvements for organizations outside the mentioned scope, but with modifications of the model.

Merger integration includes taking decisions to ensure procedures are shared within a company to achieve common goals. Simultaneously, research shows a need for adaption to specific units’ practices. Consequently, this paper aims to increase the understanding in the interaction between central and local views of management control in terms of the key concepts of budgets and key performance indicators. We pose the question of how intended and perceived control differs, as differences may implicate that control is not followed. It is examined by a theoretical framework built upon four archetypes of change. We used semi-structured interviews to achieve a deep understanding in one merger case. The results show that top management use centralized control by commanding and informing employees in order to gain information from the local units. Yet, local units perceive the intended control as adapted due to that dialogue is used at this level. This amounts to the concept of “false socializing” that is argued to create a deeper understanding of merger integration. It depicts how local units can carry out and perceive control intentions made by a central unit.

Citizen satisfaction is a commonly used key performance indicator in the municipal sector and is an important part of the municipal place marketing. For the municipality it´s important to strive for citizen satisfaction as it contribute to the positive image of the municipality, at the same time it makes the municipal activities improve. As there is no uniform to measure and account for goal completion for citizen satisfaction, this is problematic from a comparison standpoint. This study clarifies to what extent and how the municipality accounts for the goals set in regard to citizen satisfaction. The study also clarifies the differences in accounting for citizen satisfaction between the years 2014 and 2016 and if there is an increased popularity in accounting for citizen satisfaction. A model has been developed to describe the different factors that contributes to citizen satisfaction, and that the municipalities should have in mind when they set their goals for citizen satisfaction as to increase the comparability and transparency of the key performance indicators of citizen satisfaction. A content analysis have been performed that show the differences in the accounting for the goals set and the goal completion between different municipalities when it comes to accounting for citizen satisfaction. Citizen satisfaction from a municipality perspective is relatively unexplored topic and more studies should be conducted. Future research should be based on interviews of the persons responsible for choosing which factors should be accounted for when it comes to citizen satisfaction.

The thesis is focused on the Cost Management in the Relation to Business Performance. The aim of this thesis is analysis of the management costs, their evaluation and suggest some key performance indicators. There are defined cost, calculation, performance and key performance indicators in this thesis. The practical part was elaborated on the basis of data from the company MOTOR JIKOV. There were used methods of observation, exploration and communication with the company. There is an analysis of costing of the filial company and there are some key indicators suggested for the company.