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Balanced Scorecard utifrån ett hållbarhetsperspektiv : En studie av statliga företags hållbarhetsrapporter och dess möjlighet till integrering med ett Balanced ScorecardLennermark, David, Ziaei, Anahita January 2011 (has links)
Today, companies work with issues concerning Corporate Social Responsibility (CSR). A higher demand from customers and other stakeholders as well as an extended legislation are great reasons. Framework and guidelines for sustainability reporting has been developed which includes indices that companies are able to report. Though, for a long term work with sustainability a functional system and internal tool is necessary. Balanced Scorecard, BSC, is a useful tool and efforts have been made to integrate BSC and CSR with purpose to establish the work with sustainability in a more concrete and clear way. Some Greek researchers have developed a framework and their result leads to the question whether it is transferable to Swedish companies in a Swedish environment? / Företag arbetar idag med frågor som handlar om ett miljömässigt, ett ekonomiskt samt ett socialt ansvarstagande (CSR). Kunder, andra intressenter samt en utökad lagstiftning kräver det. Ramverk samt riktlinjer för hållbarhetsredovisning har utvecklats vilka inkluderar indikatorer som företag kan redovisa. För ett långsiktigt hållbarhetsarbete behövs dock ett fungerande system och ett internt verktyg. Balanced Scorecard, BSC, är ett användbart verktyg och försök har gjorts att integrera BSC och CSR med avsikt att förankra hållbarhetsarbetet på ett mer konkret och tydligt sätt i verksamheten. Några grekiska forskare har utvecklat ett ramverk och deras resultat leder fram till en fundering huruvida det är överförbart till svenska företag och svensk miljö?
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The research of the strategy goal and the dynamic decision-making mechanism ¡Ð ¢å Electronics Corporation for exampleWu, Lu-hui 04 July 2005 (has links)
Abstract
Strategy Map shows the cause and effect relationships diagram which is selected the goal projects of four perspectives from Balanced Scorecard (BSC) , it is a more advanced managed tool than BSC. But both have not contained the feedback circulation of the strategies also fail to judge and prove the influence of events¡¦ time delays , they are unable to simulate the complicated environment, to lack the strategy¡¦s simulation, and not to inspect the impact on performance of the strategy further. This research proceeds case study with the method of System Dynamics and uses ¡§the strategy¡¦s goal planning and dynamic decision procedure¡¨, it launches the case¡¦s Strategy Map and Balanced Scorecard then proceeds System Dynamics modeling, simulation , testing and analyzing, and proposes the conclusion of this research.
This research discovers mainly as: 1. The use of Strategy Map and Balanced Scorecard can help system Dynamics to make the system boundary conveniently while the enterprise¡¦s strategy model are developing. 2. Strategy Map and Balanced Scorecard are static, simple, without positive and negative relationships, and one-way causality link from bottom to top. They pay close attention to the short-term goal and neglect the long-term goal, also don¡¦t consider the time delays, but System Dynamics can make up their deficiency. 3. The levels and auxiliaries of System Dynamics Model Structure can assist the measures of Balanced Scorecard to be instituted and be discussed. 4. The system thinking from System Dynamics can prove general objective and intuitional thought, also can get counterintuition. 5. Each KPI of Balanced Scorecard only knows the ¡§up and down¡¨ change in itself, doesn¡¦t understand the dynamic colloction between each other, from System Dynamics simulation can tell the influence of each other KPI.
Finally, propound 5 points of this research: 1. To integrate the theories of strategy management for application. 2. To explain the changeful meaning of the performance indicator and to strengthen the performance management. 3. To assist the examing of the strategies to obtain proper decision. 4. To find the counterintuition which can help enterprises to dig unexpected questions out of the objective intuition. 5. To analyze the revenue of the strategy actions and the cost benefit, also to help the system of the budget and the strategies estimate.
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The Establishment of Performance Indices with Balanced Scorecard for Salespersons in the Paper IndustryLo, Yueh-Hua 20 January 2006 (has links)
In today¡¦s world of highly developed economies, the average yearly consumption of paper per person is usually considered as an index of living standard. The paper industry is one of the basic industries necessary to our daily lives and an indispensably important industry in the domestic economic development. Basically, paper is a cheap medium that can be used for a wide range of purposes. Compared with other media, it has strong competitiveness. And as the industry is growing more mature, it is necessary to further investigate how to expand the market and enhance manufacturer¡¦s profit, so as to reach the goal of sustainable management of an enterprise.
In order to evaluate whether the salespersons in the paper industry are able to bring profit for the company, a systematic appraisal system has to be established. This study broke through the conventional performance evaluation method adopted in the paper industry and proposed to use the 4 constructs of Balanced Scorecard as the constructs for performance evaluation, in an attempt to develop a comprehensive appraisal system. Among these 4 constructs, except the ¡§finance¡¨ and ¡§customer¡¨ constructs that were evaluated with objective quantitative indices, ¡§internal workflow¡¨ and ¡§learning and growing¡¨ constructs were subjective qualitative indices.
Literature review was first conducted to induce the items for evaluating salesperson¡¦s performance. Through a survey on expert¡¦s opinions, indices considered as more imperative were derived to build the hierarchical structure of performance evaluation. Analytic Hierarchy Process (AHP) was then applied to calculate the weight of each index. Finally, empirical verifications were conducted to gain the agreement of the paper industry, in hope of providing a reference for the managers of the industry.
Regarding to the structure and weight of the performance index established in this study for salespersons in the paper industry, the conclusions were made as follows:
1.The establishment of a performance appraisal system: 19 evaluation indices were developed, based on the 4 major constructs of Balanced Scorecard.
2.Weight of performance evaluation indices: Among the 4 major constructs of Balanced Scorecard, ¡§customer¡¨ was the priority, followed by the ¡§finance¡¨ construct. The overall weight of the two construct accounted for 60%. And among the 19 other indices, ¡§integrity¡¨ had the highest weight, and the rest of the top 5 indices were: gross profit margin rate, concept of cost, customer satisfaction, and achievement of collection.
3.Empirical verifications: This study conducted empirical verifications on a paper manufacturer, and the analysis results were consistent with the subjective evaluations of the high-ranking supervisors in the company. It was believed that the performance indices proposed in this study possessed high objectivity and accuracy, and could be used as a reference for performance evaluations in the future.
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A Study on Fleet Maintenance Management Strategy and Performance In System DynamicsChen, Shih-hsiung 28 July 2006 (has links)
More and more organizations and enterprises adopt the Strategy Map and Balanced Scorecard(BSC). However, did they really reach their strategy goal or do they have a mature method to assess their performances? When they finish contructing their strategy map and lauching the balanced scorecard, they may face the same problems, such as how to sucessfully implement strategy? How to effectively set up KPI? How to apply the limited resources into the most important strategy? Some researches mention that there is no interactive relationship among BSC, Strategy goal, Performance Indicators, and the actions they took. That is the limit of the current BSC theory. However, it do exists the complicated dynamics relation between the BSC strategy actions and the internal process of organization. Most of the top management only pay attention to the short-term performance and neglect the side effect and unintended consequences caused by the improper actions they took. They even misjudge the feedback information from the wrong messages because of the system delay. Therefore, the whole strategy planning turn out to be imperfect and the effectiveness of promoting strategy goal is not so good as they expected. But if they incorporate the system dynamics method into BSC, then it may resolve the dynamic and complex issue that happen in their system. The purpose of this study is toresearch and find out the interactive mechanism and method between strategy goal and performance measurement for the enterprises. According to the causal relationship found in the process of establishing the strategy map and examining its various measuring items, construct the system dynamics model and analyze the simulation outcomes. And then find out the driving factors to succeed and the Key Indicators for achieving the strategic goal. In this way, two objectives could be accomplished:
(1) Launch and develop the strategy map and Balanced Scorecard, and then utilize the system dynamics to conduct the planning, simulation and test.
(2) Through this interactive simulation and test between performance indicators and strategy goal, look for the best key performance indicators and revise the policy actions and strategy.
System dynamics is the main approach adopted in this study. By following its modeling procedure, I undertook the data collecting and analyzing for the target company as my case study. And then, conducted the construction, simulation, test, and analysis of system dynamic model. According to the results, I made the conclusions of this study as follows:
(1) Within the causal relationship between the strategy goal and performance measurement items of the BSC, there do exists an influence of side effect and unintended consequences. (2) The simulation outcomes of this system dynamics model could be taken as reference for planning and adjusting the strategy goal of BSC, and also could be the basis of finding out the leading index of the system. (3) Conclude and set up the basic system dynamics model for Balanced Scorecard. Trough this study, we hope that enterprises could adopt the system dynamic to help them improve their long- term integral effectiveness. At last, this study brings up the suggestions and proposes some idea for follow-up research.
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Intellectual Capital Indicator Construction and System Dynamics Analysis for High Technology Industry---In the Case of IC Desgin Industry in TaiwanChang, Liang-Cheng 21 June 2007 (has links)
Since the emergence of knowledge economy, items discussed in traditional accounting practices seemed not to represent the real value of an enterprise effectively. Thus, the conception of intellectual capital has been proposed. However, current intellectual capital measurement methods have limitations such as confirming causation difficultly, lacking integration sufficiently. The purpose of this dissertation is to propose an effective method and process to evaluate intellectual capital. We collected data from annual reposts of IC (Integrated Circuits) design houses in Taiwan. In basis of indicators and association analysis, strategy map for IC design house can be built. Then we compared the efficiency of intellectual capital for IC design houses. The results showed small scale companies might be more efficient than large scale companies. We also observed that intellectual capital value might not be reflected only through association and efficiency analysis. Then system dynamics was adopted to analyze one case. The side effect and leverage factor that hidden in uni-direction thinking of balanced scorecard were found out. This theme also found out indicators of intellectual capital and dynamic loops for the case. Finally, we suggest the policy to increase intellectual capital value for the case.
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Using The Balanced Scorecard As A Safety Management Tool In Construction Companies: A Qfd ApproachSimsek, Burak 01 September 2006 (has links) (PDF)
The aim of this thesis is to propose a safety management framework for construction companies. A literature review was performed to identify significant factors that would improve safety performance. Two management tools are used within the scope of this study: the balanced scorecard and quality function deployment (QFD). Strategic goals are established for each perspective of the balanced scorecard: financial and cultural, employee, process and learning and growth. Afterwards, a questionnaire was prepared using the QFD approach. The goals in the financial and cultural perspective were defined as the needs of the organization related to safety (&ldquo / customer requirements&rdquo / in the original QFD approach). The goals in the remaining perspectives formed the actions that the organization could do to achieve its needs (&ldquo / product how&rsquo / s&rdquo / in the original QFD). Results of the questionnaire were used to form the final strategic goals in balanced scorecard. Safety performance measures and initiatives were defined for the accomplishment of the goals in the balanced scorecard.
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A Balanced Scorecard Model For The Performance Measurement Of Enterprise Resource Planning ImplementationArik, Ayse Gul 01 January 2007 (has links) (PDF)
In this study, the applicability of the Balanced Scorecard Framework, developed by Robert S. Kaplan and David P. Norton in 1992 for measuring performance at the organizational level or the business unit level, to performance measurement during the implementation phase of Enterprise Resource Planning (ERP) systems is investigated. A model based on the Balanced Scorecard Framework is presented with sample indicators for each of the four perspectives -Financial Perspective, Customer Perspective, Internal Business Perspective and Innovation and Learning Perspective- proposed in the original framework. The indicators for measuring ERP implementation success are derived from a comprehensive literature survey. Furthermore, a software tool is developed to operationalize the proposed balanced scorecard model. The model and the software tool demonstrate the applicability of the Balanced Scorecard Framework for monitoring and measuring performance during the implementation phase of ERP systems / that is, the relevance of the Balanced Scorecard Framework at the project level.
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A Study on the Implementation of Balanced Scorecard In Hospitals with system dynamicsLi, Chin-mei 24 July 2008 (has links)
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.
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Set up Enterprise Dynamic Strategy Map by System Thinking- A Case Study of A CompanyHuang, Tung-chih 06 August 2008 (has links)
Although the operations of enterprise includes four perspectives ¡V finance, customer, internal business processes, learning and growth, the content of each perspective can be further divided into many subjects according to the different characteristic of each enterprise or business field. Among each perspective, they all have causal relationship directly or indirectly. Very often, the other perspectives will be impacted when the strategy or performance of one perspective has been changed, and the final overall performance of enterprise will also be affected via this kind of relationship. Because the relationship among these perspectives is complicated and the problem of time delay is serious, it is difficult for a manager to make correct decisions in this complicated operation system. Once the wrong strategy is taken, the growth of enterprise will be postponed, or even worse, the enterprise will be out of business by the potential risk that caused by the wrong strategy. For instance, the magic development stories of Wonder Techs and People Express are both very typical examples.
This research takes A Corporation as the object of case study. Through the collection and study of domestic and foreign relative literature, paper and theses, this case study will help the object company find out the opportunity and its orientation on the present and future market environment by STEP analyzing, inspect the company¡¦s competition and threat by Michael E. Porter¡¦s Five Basic Competitive Forces Analysis, and survey the strength, weakness, opportunity and threat of the company on the market by SWOT method. And finally, the causal relationship diagram of the enterprise operations can be drawn by system thinking methodology with the four-perspective framework of balanced scorecard from the overall view of enterprise. The analysis of this causal relationship feedback diagram will check the influence of the whole enterprise¡¦s operation system by all kinds of operation activities, and even, can set up the enterprise¡¦s Dynamic Strategy Map based on this study.
The Dynamic Strategy Map will help the manager analyze the operation strategy through the angle of the whole system operations to avoid just emphasizing on the short-term performance and neglecting the necessary of the long-term fundamental measures required for running the enterprise forever. Moreover, it can also assist the manager to pursue the high leverage point from the causal feedback diagram to be the key performance indicator for improving the enterprise¡¦s operation quality and enhancing its competitiveness, and to allocate the limited resources on the most suitable places to create best benefit.
This case study takes the present condition of A Corporation as the research scope. Restricted by company¡¦s specific characteristic and present operation condition, the findings of this research cannot be applied to the other enterprises directly. But by comparing with the similar operation activities of the other enterprise or group, the causal relationship feedback among these operation activities still have the same direction of trend with the object enterprise logically. Therefore, the analysis in qualitative aspect will still have its reference value for the other enterprise.
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The Study of Dynamic System Guidance to Management Strategy- For the Case of Small-Medium Enterprise in Taiwan.Hsieh, Min-Hsin 17 August 2008 (has links)
For the thinking of System Dynamics guidance the priority is the understanding and governing the Dynamic Complexity of management strategy in the enterprise operation, how to get over the maze of Dynamic Complexity in the field of strategy management has been becoming the necessary thinking, and also be required as the basic element of enterprise management for all remarkable entrepreneurs.
Dynamic Complexity is existing in the nature (Marco Cycling), also embodying in each
human being (Micro Cycling), which is changing in every mil-second, interacting and maintaining the cyclic operation in harmonic balance skillfully. As likely, the internal, external environment and conditions of the enterprise operation are also varing, inter-complementing, inter-restricting all the time so as to reciprocally create the constant rule of Causal Feedback. The philosophy concept and method of System Dynamics, System Thinking is completely furnishing a key to release the Dynamic Complexity, so the management strategy can be reviewed, integrated by this marco thinking to the fullness.
General reviewing on the operation status of Small-Medium Enterprise (SME) in Taiwan are being become more strictly constricted by the marco economical environment and the owned resource of each self. The sustained years of enterprise operational life and the ratio of survived company numbers of SME are becoming lower-down year by year. Therefore, in the front of management the System Complexity has been more serious now, then how to find out a key to pass thru this maze is the focus of thinking in this thesys researching.
By a Questionnaire Investigation in this study the Strategy Themes of SME in Taiwan have been selected by the management of bench-marking enterprises for which they are most concerning about, there-after the Strategy Themes of System Complexity on Strategy Map, Balanced Scorecard are infrastructed. The dynamic inter-relation of Strategy Themes are displayed in the four perspectives of Balanced Scorecard and Strategy Map, there-after the real example of an enterprise is substantially applied to illustrate KPI and target of Balanced Scorecard and the Action Plan in this study.
The core of System Complexity for these Strategy Themes are guidied to study by the System Thinking of Causual Diagram, One General Diagram is arised and ten of Causual Diagram are constructed separately from it to present the inter-relative of these Strategy Themes connections, there-after ¡§Positive Loop¡¨ (Reinforcing Loop), Negative Loop (Balancing Loop), Time Delay in each Loop are reviewed and explained the presentation of its inter-relative and followed up the workable leverage solutions as per the experienced reality of business practice.
The presentation in each Causual Diagram doesn¡¦t mean to only one implication exclusively, it is giving the management to have the non-linear, marco reviewing more widely on these Strategy Themes and it will be able to find out the solutions and settlement when they are facing or tired-up by the same or similar strategy concerns in the substantial of business operation. This will be the favorable way of the management to find out a key for getting over the maze of System Complexity.
Keyword: System Dynamics, System Thinking,
Dynamic Complexity, Balanced Scorecard,
Strategy Map, Small-Medium Enterprise.
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