企業管理工具在市場上琳琅滿目，但也是影響企業競爭力的核心要素。管理工具（各種規章制度、目標管理、績效考核、員工職業發展規劃、ISO9000質量管理標準體系等）對實現組織運行的穩定性、規範性有獲得較高的效率且有明顯的推動作用。管理工具例舉如:企業戰略工具，領導力工具，人力資源工具，銷售與營銷工具，運作管理工具，金融財務工具，事業規劃工具. 管理會計是依照現行現象產生數據來做管理依據.其中以平衡計分卡（Balanced Scorecard, BSC）為公認最具效力之管理工具，近年來在國內亦開始受到企業界之注意。但管理會計推廣及執行到位並成功運用者更為少數。本研究將以國內一被動元件製造商做為研究對象，利用個案研究之方式，探討平衡計分卡制度導入初期及策略地圖的產出過程。 本研究將導入過程分為「導入前評估」、「實施計畫及進度規劃」、「策略形成」、「策略圖架構」、「衡量指標設計」、「行動方案規劃」等六大部分，依照過程來顯現策略地圖的產出，部門溝同平台的建立，勾畫出公司體系的共同語言，建立共同的目標，已達到事業推廣的策略行為. / Lots of management tools on the market , they are also the key element to affect the Enterprise competitiveness . Management tools ( Regulations , Goal Management , Performance Assessment , Career Management , ISO9000 quality management system , and so on ) enhance the efficiency in the stability and standard of organization management and also has obvious promotion . Management tools ex: Enterprise strategy tool , Leadership tools , Human resource tool , Sales and marketing tool , Operating tool , Financial tool, Carrier Management tool . Management accounting is based on the data occurred by the current condition . The balanced scorecard ( BSC ) is acknowledged to be the most powerful management tool and also starts to be noticed by the enterprises in recent years . But only few people can promote and implement it successfully . This thesis conducts a case study of an EMI components manufacturer implementing the balanced scorecard and forming the strategy map . The steps of implementing the balance scorecard include analyzing demand , planning project, forming strategy , instituting strategy map , designing KPI and scheduling actions. Following these steps to institute the strategy map , establish the communication platform between departments , form the common language , set the same goal to achieve the strategy of the business extension .

就業安定基金（就安基金）屬於政事型基金的特種基金，為勞委會促進國民就業各項舉措的重要經費來源。國內因近年來受到全球經濟不景氣及金融海嘯之影響，企業關廠歇業、政府財政收入減少以及失業率居高不下，對促進國民就業經費需求迫切，也使就安基金經費的運用效益更顯重要。以任務編組附設在勞委會職訓局下的就安基金管理會，肩負有效運用管理就安基金的經費的責任，其現有組織的功能是否能充分發揮，達成任務，值得關切。 本研究針對就安基金管理會組織運作與管理機制、就安基金經費分配妥適性以及就安基金運用效益等議題進行深入探討。本文結合採用文獻探討、次級資料蒐集及個案深度訪談等研究方法，對就安基金之運作與績效評核制度之現況及其面臨的管理議題進行分析。現況分析之主要結果如下： 一、 就安基金之經費執行與成果和上級之使命、願景及施政目標的關聯性有待強化。 二、 就安基金管理會屬任務編組，組織層級低且欠缺專責經營團隊。 三、 就安基金經費運用符合法定設置目的，惟較欠缺中、長程之規劃，資源分配模式有待調整。 四、 就安基金之績效評核機制與績效衡量指標，欠缺考量非財務性之領先指標及顧客回饋指標，無法有效指引成員朝向使命達成的方向前進。 就前述研究結果，本研究嘗試引用平衡計分卡之觀念與精神，對於附設於政府組織下之就安基金管理會，提出建議性之績效評估及管理架構與策略地圖，以作為協助就安基金管理會建構「以策略為核心」運作機制與績效管理之參考。 / The Employment Stabilization Fund (the Fund) is a special fund under the category of governmental funds. The Fund has been an importance resource for the Council of Labor Affairs in promoting domestic employment. The economic downturn and financial tsunami in recent years has severe impacts on Taiwan’s economy. Th shutdown of companies has resulted in the decrease in sources for funding from taxation for government and an increase in domestic unemployment. The Management Council Employment Stabilization Fund (the Management Council), formed as a task force under the Bureau of Employment and Vocational Training, the Council of Labor Affairs (the Bureau), is responsible for the performance of the Fund. As an important resource for promotion of domestic employment, the effective and efficient use of the Fund is essential. Using a case study approach, this thesis analyzes the operation and performance related issues with respect to the Fund. Literature review, the collection of secondary data and in-depth interview has contributed to findings in this study. The major findings of the current operation and management of the Fund are as follows. 1. The linkage between the allocation of funding and mission and policy of the Bureau needs to be enhanced. 2. Operation team should be formed with a higher hierarchy for the Management Council. 3. The allocation of funding is in compliance with the designated uses of the Fund. However, the mid-range and long-range planning is also required to enhance a more effective and efficient use of the Fund. 4. There appears room for improvement of performance management system. Non-financial leading measures such as feedback indicators from service recipients of the agency is not included in the current evaluation system. Based on the findings above and the concepts of the balanced scorecard, this thesis provides a performance management framework for the Fund. The suggestions include a better link between the use of the Fund and the mission of the Bureau, the operation and management action strategy of the Management Council, and the strategy map for the Fund.

As with many new technology implementations before, Business Intelligence (BI) implementations have come under scrutiny in terms of the value added to organisations. The latest academic research uses various different ‘traditional financial methods’ such as the Return on Investment (ROI) calculations to determine the value of investments. In some instances customized measurement tools are proposed as a result of empirical studies conducted. The main objective of this study is to perform qualitative investigation on the theoretical value of BI implementations in organisations. If it is assumed that BI does add value to organisations, the primary research question aims to investigate how this value is added. A balanced scorecard second generation approach is used as theoretical framework in order to address the question. This approach is also known as strategy mapping. The research process starts with an extensive literature review on the topic of BI value evaluations and BI related balanced scorecards and strategy maps. As a result, various theoretical and practical research contributions are produced. One of the theoretical contributions includes an inventory of previous academic literature on the topic of BI value evaluations. This inventory is also presented diagrammatically. A preliminary version of the BI balanced scorecard is developed and used as foundation for a semi-structured interview template to investigate the value of BI in organisations.\ The semi-structured interview template was used as primary data generation instrument to gather data for this multiple-case study project. Four organisations participated in the study. The data obtained from the study was analysed and presented using an updated version of the theoretical framework of the study and was labelled as the intermediate version of the scorecard. The intermediate version of the BI balanced scorecard provided valuable input towards investigating how value was achieved as a result of BI implementations. These results were verified as part of a final verification process through a consultation process with the same study participants. A final version of the BI balanced scorecard is presented and included in a complete BI value solution. This version of the balanced scorecard is also a valuable practical contribution of the study. The verified results of the investigation indicated the following:- (1) BI adds value to organisations in all four perspectives of the organisation, namely the business value perspective, user orientation perspective, operational excellence perspective as well as the future orientation perspective. (2) Furthermore, the study confirmed that BI adds value to organisations through a number of benefits including an increase in sales and compliance to regulatory requirements (to name a few). (3) However, the study also indicated that value-related studies must adopt a holistic approach in an attempt to cater for the many facets of the topic. (4) Despite the challenge of implementing BI in organisations, the perceived value of BI implementations amongst senior management remained positive. This was supported by the continuous implementation of new BI projects in organisations. (5) There was a definite relationship between BI implementations and organisational performance. This is evident through the positive impact on sales figures, risk and compliance management and operational management. The study contributes to the broader field of Information Systems (IS) in numerous ways. Firstly the research discovers gaps in existing research, then proposes a method to investigate the research question as a result of the gaps identified, and -iiiuses this method as a tool to investigate the problem. The main contribution of the study is to contribute to the body of knowledge by investigating the value of business intelligence to organisations. / College of Engineering, Science and Technology / D. Litt et. Phil. (Information Systems)

In this thesis the candidate explores the apparent gaps between strategy development and strategy implementation (the strategy alignment question), and between business end-user needs and the suppliers of information technology (IT) related products and services. With business intelligence (BI) emerging as one of the fastest growing fields in IT, the candidate develops a conceptual model in which BI is placed into context with other relevant subjects such as strategy development, enterprise architecture and modelling and performance measurement. The emphasis is on the development of processes and templates that support a closed loop control system with the following process steps: - A business strategy is defined. - The implication of the strategy on business processes, supporting IT resources and organizational structure is formally documented according to enterprise architecture principles. - This documented blueprint of the organization helps to implement the selected business strategy. - A performance measurement system is developed and supported by a well-designed data warehouse. - On a regular basis the measurements that were defined to support the implementation of the strategy, together with information from the external environment are interpreted and this analysis leads to either a new strategy, or refinement of the implementation of the existing strategy. Both options may lead to changes in the enterprise architecture, the execution of business processes and/or the performance measurement system. Some of the individual components of the model are supported by existing theories, for example the Zachman Framework for enterprise architecture and the Balanced Scorecard from Kaplan and Norton. The contribution of the author was to position them in the bigger picture to indicate how they can add value with regard to the establishment of business intelligence in organizations. Instead of packaging existing ideas slightly differently under a new name, the author intentionally searched for existing theories to fulfil certain requirements in the Bigger Picture BI Context Model. Apart from a set of templates that were adapted from various other sources and packaged into practical formats that can be used during facilitation sessions, the author has also developed and described the Fourier Model and the Pots of Money Model. The Fourier Model is a powerful conceptual model that helps a business to package solutions for market related requirements through selections of previously defined building blocks (technical components) that can be delivered through various business entities, depending on the requirements of the opportunity. The Pots of Money Model is a quantitative model embedded in a spreadsheet format to illustrate and communicate the effect of spending decisions in one area of the business on other areas. The candidate demonstrates the Bigger Picture BI Context Model in several case studies. The thesis is accompanied by a CD ROM, which contains over 700 references to relevant literature (most of them available in full text) and links to internet web sites, as well as examples of the software templates that support some of the steps in the context model. The following figure depicts the conceptual model in schematic format: (See figure in the abstract of 00front) / Thesis (PhD (Industrial Engineering))--University of Pretoria, 2006. / Industrial and Systems Engineering / unrestricted

在.com泡沫化之前，企業均對資訊科技做巨幅的投資，以為投資在資訊科技或是企業資訊系統就會帶給企業龐大的利潤。但在最近幾年的一些研究(Carr, 2003)顯示，企業大量投資於資訊科技以及資訊系統，卻未必對應企業就能因此而獲利，企業高階管理者必須瞭解資訊科技與競爭優勢之間的成本效益關係，這些問題值得企業主管們審慎的去思考。 本研究的主要目的就是要發展一套評估企業流程能力以及資訊系統投資效益的模式，協助高階主管能瞭解及評估其投資的資訊科技對企業流程能力以及競爭優勢的重要性。本研究的企業流程評估步驟如下： Step 1：先以企業整體資訊流程作為評估的基礎，分析企業整體資訊流程。Step 2：分辨企業的識別流程、優先流程、背景流程以及強制流程，瞭解企 業各個流程所需要的流程能力。 Step 3：利用企業顧客價值主張以及企業內部流程構面來評估企業識別、流程和優先流程目標。 Step 4：繪製企業的策略地圖，判斷企業的流程能力是否和企業策略相符合。 Step 5：分析企業目前使用的資訊系統所能提升的流程能力，瞭解資訊系統對企業策略的影響。 Step 6：根據企業的策略地圖制定企業的績效衡量指標。 本研究最後採取個案研究，透過實際個案來說明本研究的評估模式，並描述企業的流程能力以及和企業策略的連結方式。

身為台灣中小企業一員的汽車零配件貿易公司，在面對(汽車)產業大環境的劇烈轉變與中國大陸供應商的強勢競爭下，為了不被市場淘汰，透過建置其策略地圖、商品分類與顧客分析，重新檢視企業本身的資訊管理策略，計劃相關專案，並配合該公司所重視的營運指標與其資訊執行能力程度，做為判斷各專案的優先順序的依據，進而分配各相關專案預算；確保從規劃企業資訊策略到執行專案的所有步驟，皆以符合策略地圖上所描述”創造企業競爭優勢和策略價值”為目的。 / Being one of Taiwanese small and medium enterprises, an Auto Parts and Accessories trading company, suffers from the rapid change of the market and the fierce competitions from Chinese suppliers. In order to survive in the business environment, the company sets up the Strategy Map, makes the Product Categorization and Customer Portfolios Analyses, to get the best IT planning and initiate several IT projects to support its internal management processes. Also, according to its Business Criticality and Technology Maturity indicators, the company makes the priority for its IT projects and allocates the budgets. These actions are taken as the accomplishments of differentiating from market competitions and creating the strategic values just like the goals of its Strategy Map described.

數位落差是資訊科技與數位化經濟快速發展下的產物。研究發現數位落差代表著機會的消失，更反映著社會基本素養、貧窮、醫療或其他社會問題存在的議題，只要數位落差存在，經濟的發展、國家競爭力的提升、人民生活的進步都將受到拖延而遲緩。事實上，有關數位落差如何發生、如何衡量、影響層面與嚴重性以及如何縮減數位落差的相關議題不斷的被討論，各國政府與國際組織或者自行組成研究小組，或者邀請學者專家針對縮減數位落差議題加以探討，期以建立一個公平共享數位化所帶來各項利益的社會。然而研究顯示縮減數位落差各方努力的成效仍不如預期。如何縮減數位落差的相關研究至今仍有許多缺口待彌補，包括數位落差現象觀察不完整、欠缺一個具有全方位評量的架構、縮減數位落差的方案與數位落差現象間的因果關係並無法提出一個對應的脈絡、如何檢討縮減數位落差策略的執行績效等等。 本研究由文獻探討、資料分析提出數位落差整體衡量架構，繼之由策略管理的角度建立以平衡記分卡為基礎之數位落差策略績效評比架構，確立縮減數位落差之願景、使命、策略、策略目標以及建立以BSC為基礎之數位落差評量指標。研究並提出縮減數位落差策略缺口之定義與檢視方法。數位差衡量指標以層級分析法求得權數，並將指標與策略結合，衡量縮減數位落差策略在數位落差整體表現的實質績效。研究獲得以下結論： 1. 研究提出一個國內與國際數位落差觀察與衡量整合架構，架構共分為ICT普及、均等機會、資訊社會與國家競爭力四個構面。 2. 研究結果認為縮減數位落差在策略上應考量受益群體、政府功能與流程、全國性學習與成長以及公共財政的支援。 3. 利用策略地圖所闡述的因果特性進行策略缺口分析。研究結果提出四類水平策略議題缺口、五類水平策略目標缺口、兩類垂直策略議題缺口與三類垂直策略目標缺口。水平策略缺口分析可確保策略議題之完整性，而垂直缺口分析則可檢視策略間之因果關係是否連結。最終目標則是保證縮減數位落差策略之品質。 4. 本研究將策略與數位落差評估架構結合，除了以AHP計算各指標權數，瞭解各指標之重要性，並於指標架構表中指出該指標為績效驅動指標，或為策略執行結果指標。 5. 實例分析發現，目前台灣在縮減數位落差議題上水平策略缺口包含遺漏策略議題、缺少因應台灣特質之策略與策略目標、策略議題不明、遺漏重要策略目標、缺少適當衡量指標以及無效的策略等等。垂直策略缺口情況較嚴重，表示策略間的邏輯性並未詳細檢討過。 研究最後對我國政府提出以下建議：1.重新檢討目前衡量數位落差之架構、2.擬定縮減數位落差的策略規劃與管理機制、3.借鏡先進國家的成功案例並進行跨國的合作、4.尋求質的改善。此外提出五項衍生之議題，值得後續繼續觀察與探討：1.考慮如何將本研究所提出之架構更精鍊。2.目前全球的趨勢已由觀察數位落差的移轉至數位機會的存在，在這樣的新思維下，策略上應有哪些重大的改變？如何將這種轉變以無縫的方式連接，是值得持續觀察的議題。3.指標術語或專用名詞更精確的解釋與規範。4.跨國應用與比較，實地訪談，徵詢更實際的意見與建議，增加本研究所提出架構之實務價值。5.設計問項、核定與統一衡量單位、定義問項目的與建立題庫。 / Digital divide (DD) is the byproduct of the fast development of information technologies and digital economy. Previous researches indicated that the existence of digital divide implies the vanishment of digital opportunities, and furthermore, it reflects the presence of servere social problems including literacy, poverty, medical systems, etc. As long as there is a gap, the development of economy, national competitiveness, and the advance of human lives will be affected. As the matter of fact, the issues of the causes, the measurements, the impacts as well as the reducing of digital divide have been constantly discussed over a decade. Governments and international organizations have put a lot of efforts in pursuit of establishing a society in which people would equally share the benefits of e-society by minimizing the gaps. Unfortunately, research findings have indicated that the efforts for reducing digital divides were inconvincible. Major themes, such as the observation as well as the evaluation of the status of digital divide in an integrated view, the establishment of cause-and-effect relationship between strategies and the outcomes, are still absent in the discussions or researches. By reviewing literatures and analyzing the documents collected, this research first provides an integrated framework for simultaneously analyzing domestic and international digital divides. The framework is later incorporated with the BSC to form the strategic management platform for reducing DD. To ease the process for a nation to build its own DD-BSC and to refine its DD strategies, this research also presents a systemized approach to locate strategic gaps. The AHP is adopted in this research to verify the consistency of the structure of the framework as well as to calculate the weights of the indicators. In summary, this research contributes the following results: 1. An integrated model, containing ICT Diffusion, Equal Opportunity, Information Society and National Competitiveness dimension for the measurement and evaluation of digital divide, is presented in this research. 2. Research findings suggest the strategies of reducing DD should be planned based on Beneficiaries, Governmental Functions and Processes, Nation-Wide Learning and Growth and Public Finance perspectives. 3. The research proposes and defines four types of horizontal strategic theme gaps, five types of horizontal strategic objective gaps, two types of vertical strategic theme gaps and three types of vertical strategic objective gap types. The ultimate goal of strategic gaps analysis is to ensure the qualities of the strategies of reducing DD. 4. The measurements proposed in this research can be used to measure the status of DD and to evaluate the performances of the strategies of reducing DD. 5. The case study of Taiwn reveals that in the issue of reducing DD, the government could initiate more effective strategies by referencing other developed countries. Major problems of Taiwan regarding to reducing DD include the lack of strategic objectives, the lack of proper measurement, the broken links among strategies as well as between strategy and its objectives. Suggestions proposed to the government including the reexamination the scopes and strutrucures of measuring the status of digital divide, designing a strategic planning and control system for reducing DD, seeking for cross-nation cooperations and focusing on improving the qualities of the DD strategies. Future studies may focus on the refinement of the frameworks proposed in this research; determine the changes that are affected by the new concept of digital opportunities; define more clearly and precisely the terms used in observing or measuring DD; design questionnaires and collect data regularly. Finally, more interviews and case studies are to be conducted to improve the practical values of this research.

This master thesis deals with strategic analysis of Motol University Hospital, which belongs to the largest hospital complex in Central and Eastern Europe providing complex treatment of whole human body at any age (from prenatal to advanced age). The aim of the thesis is a description of hospital management and assessment of the possibility of using the Balanced Scorecard in health care. The theoretical part contains a basic description of strategy creation, selected methods for analysing internal and external environment and a general description of the Balanced Scorecard. The practical part comprises of an executed strategic analysis of Motol University Hospital, and assessment of hospital´s strengths and weaknesses, opportunities and threats (SWOT analysis). This thesis also contains a survey of scientific literature concerning the usage of the Balanced Scorecard in health care, specifically in hospitals. A result of this survey helps to assess the feasibility of introducing the Balanced Scorecard in Czech hospitals (those in state ownership). This thesis also includes a proposal of strategic perspectives for Motol University Hospital and an evaluation of advantages and disadvantages of implementation into hospital management. A strategy map displays relationships among proposed goals.

<p>The purpose of this essay is to investigate how well vision and strategies communicates from division level to underlying business unit levels with focus on the Balanced Scorecard Concept. The investigation was carried out within the ANS division and two of its underlying business units at the LFV Group (Swedish Airports and Air Navigation Services). ANS is responsible for the air navigation services in Sweden and the production of the services is carried out of the business units AER (En Route) and ATA (Tower and Approach). With Air Navigation Services means supervision and conducting air traffic mainly within national air space. The purpose of the services is to insure that air traffic could be carried out in a safe way.</p><p>The Balanced Scorecard was introduced for the first time in the beginning of the 1990´s. The authors behind the concept were Robert S. Kaplan and David P. Norton. The Balanced Scorecard, as a management tool, considers not only financial targets but take into account non financial targets as well because they have also a great influence on an organizations performance. The purpose of the scorecard concept is to deliver a balanced picture of organizations performance indicators, which gives information of key elements today, tomorrow and in the future. The LFV Group and its division ANS implemented the scorecard concept in the middle 1990´s and today the scorecard is a corn stone in the business process.</p><p>During several years Kaplan and Norton have developed the scorecard concept, especially with a focus to communicate a clear message throughout the organization. The latest compliment to the Balanced Scorecard is the Strategy Map. The Strategy Map is a single document and it has a main objective to explain the strategy. To do that the Strategy Map describe how local defined targets are connected to and contributes to the overall target for the organization.</p><p>To establish a picture of how ANS mediates vision and strategies to the underlying business units AER and ATA and how the message will be understood by the employees the authors of this essay have done several interviews and one opinion poll.</p><p>To communicate vision and strategies ANS establish a business plan for the whole division. ANS business plan is then a guiding star when the business units establish their business plans. The division and the business unit’s business plans are therefore very similar to each other and the structure is based on the Balanced Scorecard concept.</p><p>We have found out in this investigation that the communication of vision and strategies works well between division management and the underlying business units and its management with today’s application of the Balanced Scorecard. On the other hand the communication of vision and strategies with the scorecard concept to all employees is unsatisfactory. Workforce on underlying units below the management level have an unclear picture of the Balanced Scorecards function in the management process with purpose to send a clear message of vision on strategies.</p><p>The application of the scorecard concept is not similar for all units within the ANS. One unit for example has developed a Strategy Map to explain the strategy focus for the employees, other unit’s works more conventional with the basic concept of the scorecard. A more similar leadership could give a more positive effect and send a clear view to all employees. Through competence and contacts within the organization there are opportunities for education and development of the scorecard concept for the ANS division.</p> / <p>Syftet med denna uppsats är att undersöka hur väl vision och strategier förmedlas från divisionsnivå till underliggande affärsområdesnivå med avseende på det balanserade styrkortets utformning.</p><p>Undersökningen genomfördes på division ANS och två av ANS underliggande affärsområden AER och ATA vid svenska Luftfartsverket. ANS ansvarar för flygtrafiktjänsten i Sverige vilket sköts av AER och ATA. Flygtrafiktjänst innebär bland annat att övervaka och dirigera flygplan inom tilldelat luftrummet, detta för att kunna bedriva flygtrafik på ett säkert sätt.</p><p>Det balanserade styrkortet presenterades för första gången i början av 1990-talet av upphovsmännen Robert S. Kaplan och David P. Norton. Det balanserade styrkortet tar inte bara hänsyn till finansiella mått utan även icke finansiella mått vilket ger en mer balanserade syn på verksamheten. Luftfartsverket och division ANS började arbeta relativt tidigt med det balanserade styrkortet. I ett samarbete med ett konsultbolag i mitten av 1990-talet utformades ett balanserat styrkort för LFV som än idag arbetas efter.</p><p>Under årens lopp har Kaplan och Norton utvecklat styrkortet, speciellt med avseende på att kommunicera budskap ut i organisationen med hjälp av styrkortet. Det senaste komplementet till styrkortet är Strategikartan som utgörs av ett enskilt dokument och har som uppgift att förklara en strategi. Detta genom att visa och förklara hur ett enskilt uppsatt mål bidrar till helheten i en organisation.</p><p>För att få en uppfattning om hur ANS förmedlar vision och strategier till de underliggande affärsområdena AER och ATA och hur budskapet uppfattas av medarbetarna har intervjuer och en enkätundersökning genomförts.</p><p>För att förmedla vision och strategier upprättar ANS en affärsplan för hela divisionen. ANS affärsplan ligger sedan till grund för de affärsplaner som upprättas för respektive affärsområde. Divisionens och affärsområdenas affärsplaner är snarlika varandra och är uppbyggda på en struktur enlig konceptet med det balanserade styrkortet.</p><p>Resultatet som har framkommit i undersökningen är att kommunikationen av vision och strategier från divisionsledning till ledning för affärsområde ATA och AER fungerar bra med det balanserades styrkortets nuvarande utformning.</p><p>Däremot så finns det brister i kommunikationen av vision och strategier från affärsområdesledning ut till de underliggande produktionsenheterna. På dessa underliggande organisatoriska enheter så upplevs inte nuvarande styrkortskonceptet fungera i samma utsträckning med avseende på uppgiften att förmedla vision och strategier.</p><p>Tillämpningen av styrkortskonceptet skiljer sig dock mellan produktionsenheterna i affärsområdena. Detta exemplifieras av då ATCC-enheten i Stockholm har utvecklat styrkortkonceptet med en strategikarta och där upplevs kommunikationen ha förbättras. Konceptet med strategikarta skulle mycket väl kunna vara applicerbart på andra enheter och till och med för hela divisionens verksamhet. Genom att nyttja den kompetens och kontakter som idag finns inom verksamheten finns det stora möjligheter för utbildning och utveckling av styrkortskonceptet för division ANS.</p>

The purpose of this essay is to investigate how well vision and strategies communicates from division level to underlying business unit levels with focus on the Balanced Scorecard Concept. The investigation was carried out within the ANS division and two of its underlying business units at the LFV Group (Swedish Airports and Air Navigation Services). ANS is responsible for the air navigation services in Sweden and the production of the services is carried out of the business units AER (En Route) and ATA (Tower and Approach). With Air Navigation Services means supervision and conducting air traffic mainly within national air space. The purpose of the services is to insure that air traffic could be carried out in a safe way. The Balanced Scorecard was introduced for the first time in the beginning of the 1990´s. The authors behind the concept were Robert S. Kaplan and David P. Norton. The Balanced Scorecard, as a management tool, considers not only financial targets but take into account non financial targets as well because they have also a great influence on an organizations performance. The purpose of the scorecard concept is to deliver a balanced picture of organizations performance indicators, which gives information of key elements today, tomorrow and in the future. The LFV Group and its division ANS implemented the scorecard concept in the middle 1990´s and today the scorecard is a corn stone in the business process. During several years Kaplan and Norton have developed the scorecard concept, especially with a focus to communicate a clear message throughout the organization. The latest compliment to the Balanced Scorecard is the Strategy Map. The Strategy Map is a single document and it has a main objective to explain the strategy. To do that the Strategy Map describe how local defined targets are connected to and contributes to the overall target for the organization. To establish a picture of how ANS mediates vision and strategies to the underlying business units AER and ATA and how the message will be understood by the employees the authors of this essay have done several interviews and one opinion poll. To communicate vision and strategies ANS establish a business plan for the whole division. ANS business plan is then a guiding star when the business units establish their business plans. The division and the business unit’s business plans are therefore very similar to each other and the structure is based on the Balanced Scorecard concept. We have found out in this investigation that the communication of vision and strategies works well between division management and the underlying business units and its management with today’s application of the Balanced Scorecard. On the other hand the communication of vision and strategies with the scorecard concept to all employees is unsatisfactory. Workforce on underlying units below the management level have an unclear picture of the Balanced Scorecards function in the management process with purpose to send a clear message of vision on strategies. The application of the scorecard concept is not similar for all units within the ANS. One unit for example has developed a Strategy Map to explain the strategy focus for the employees, other unit’s works more conventional with the basic concept of the scorecard. A more similar leadership could give a more positive effect and send a clear view to all employees. Through competence and contacts within the organization there are opportunities for education and development of the scorecard concept for the ANS division. / Syftet med denna uppsats är att undersöka hur väl vision och strategier förmedlas från divisionsnivå till underliggande affärsområdesnivå med avseende på det balanserade styrkortets utformning. Undersökningen genomfördes på division ANS och två av ANS underliggande affärsområden AER och ATA vid svenska Luftfartsverket. ANS ansvarar för flygtrafiktjänsten i Sverige vilket sköts av AER och ATA. Flygtrafiktjänst innebär bland annat att övervaka och dirigera flygplan inom tilldelat luftrummet, detta för att kunna bedriva flygtrafik på ett säkert sätt. Det balanserade styrkortet presenterades för första gången i början av 1990-talet av upphovsmännen Robert S. Kaplan och David P. Norton. Det balanserade styrkortet tar inte bara hänsyn till finansiella mått utan även icke finansiella mått vilket ger en mer balanserade syn på verksamheten. Luftfartsverket och division ANS började arbeta relativt tidigt med det balanserade styrkortet. I ett samarbete med ett konsultbolag i mitten av 1990-talet utformades ett balanserat styrkort för LFV som än idag arbetas efter. Under årens lopp har Kaplan och Norton utvecklat styrkortet, speciellt med avseende på att kommunicera budskap ut i organisationen med hjälp av styrkortet. Det senaste komplementet till styrkortet är Strategikartan som utgörs av ett enskilt dokument och har som uppgift att förklara en strategi. Detta genom att visa och förklara hur ett enskilt uppsatt mål bidrar till helheten i en organisation. För att få en uppfattning om hur ANS förmedlar vision och strategier till de underliggande affärsområdena AER och ATA och hur budskapet uppfattas av medarbetarna har intervjuer och en enkätundersökning genomförts. För att förmedla vision och strategier upprättar ANS en affärsplan för hela divisionen. ANS affärsplan ligger sedan till grund för de affärsplaner som upprättas för respektive affärsområde. Divisionens och affärsområdenas affärsplaner är snarlika varandra och är uppbyggda på en struktur enlig konceptet med det balanserade styrkortet. Resultatet som har framkommit i undersökningen är att kommunikationen av vision och strategier från divisionsledning till ledning för affärsområde ATA och AER fungerar bra med det balanserades styrkortets nuvarande utformning. Däremot så finns det brister i kommunikationen av vision och strategier från affärsområdesledning ut till de underliggande produktionsenheterna. På dessa underliggande organisatoriska enheter så upplevs inte nuvarande styrkortskonceptet fungera i samma utsträckning med avseende på uppgiften att förmedla vision och strategier. Tillämpningen av styrkortskonceptet skiljer sig dock mellan produktionsenheterna i affärsområdena. Detta exemplifieras av då ATCC-enheten i Stockholm har utvecklat styrkortkonceptet med en strategikarta och där upplevs kommunikationen ha förbättras. Konceptet med strategikarta skulle mycket väl kunna vara applicerbart på andra enheter och till och med för hela divisionens verksamhet. Genom att nyttja den kompetens och kontakter som idag finns inom verksamheten finns det stora möjligheter för utbildning och utveckling av styrkortskonceptet för division ANS.