Idag redovisar många företag nyckeltal i deras årsredovisning för att tillgodose årsredovisningslagens krav på rättvisande bild. I Sverige tillhör 97 procent av dessa företag småföretag, som inte är undantaget för kravet när de är aktiebolag. Därför syftar denna studie att undersöka skapandet och användandet av nyckeltal i småföretag för att ta reda på vilka nyckeltal de använder, hur och varför de använder dem nyckeltalen, och deras tankar om detta verktyg. En kvalitativ metod med deduktiv tillvägagångssätt har använts i denna studie. Empirin samlades från ägarna av fem småföretag som befinner sig i Västra Götaland i Sverige genom en semi-strukturerad intervju. Företagen som har undersökts är aktiebolag med max 49 anställda. Olika källor har använts för att få mer information om företagen och årsredovisning. Resultatet visar att småföretagare använder nyckeltal. De använder nyckeltal som redan finns i deras årsredovisning. Trots kunskapsbristen om detta verktyg bland småföretagare, finns det företag som har skapat egna nyckeltal, dvs. direkta nyckeltal, och använder dem regelbundet i verksamheten. Det visar också att inte alla småföretag använder nyckeltal som underlag för mål och strategier eller för att implementera en strategi. Det är för att de kan generera en strategi även utan att använda detta verktyg men ändå lyckas med målet. Som de säger, finns det andra framgångsfaktorer. Kunskap spelar inte så stor roll hos småföretagare då det finns redovisningskonsulter som hjälper dem med att ha koll på deras ekonomi och därmed få kontroll på finansiella situationer. För att göra resultatet generaliserbart, kan man göra en utökad studie med fler företag och intervjuer, eller att komplettera denna studie med en kvantitativ metod. Det kan också vara en fördel att intervjua småföretag med deras redovisningsbyrå för att få båda perspektiv om ämnet då inte alla småföretagare har kunskaper om ämnet. Uppsatsen är skriven på svenska. / To comply with the requirement of the accounting on fair reporting, many companies today are including financial key ratios and/or key performance indicators on their annual reports. In Sweden, 97 percent of these businesses are small companies. These companies as long as they are incorporated are not an exemption. Therefore, this research paper aims to explore the creation and use of financial key ratios and/or key performance indicators in small incorporated companies to find out what financial key ratios and/or performance indicators they are using, how and why they are using them, and what they think of this tool. In this study, a qualitative method with a deductive approach has been used. The empiricism was gathered from the owners of five small companies located in Västra Götaland of Sweden through a semi-structured interview. All participating companies are incorporated with maximum of 49 workers. Other resources have also been used to get more information about the companies and their financial reports. The result shows that all participating companies are using financial key ratios and/or key performance indicators. They are using financial key ratios and/or key performance indicators that they have in their financial reports. Despite the lack of knowledge about this tool among small business owners, some companies have created their own key performance indicators and use them on a regular basis. It even shows that not all small companies are using financial key ratios and/or key performance indicators as a fundament for goals and strategies or to implement a strategy. This is because; small businesses can generate a strategy even without using this tool and still succeed with their goals. As they said, there are other factors that they consider have contributed to their success. In terms of knowledge, it really doesn’t matter that much because there are accounting firms that are helping business owners in managing their economy and gaining control on their financial situations. For the result to be generalized, it is recommended to make an extended study of more companies and interviews, or complete this study with a quantitative method. It may also be an advantage to interview small companies with their accounting firms to get both perspectives on the subject since not all small business owners have knowledge about the subject. This research paper is written in Swedish.

Semi-autonomous revenue authorities (ARAs) have been established all over the world as a distinctive institutional model outside the traditional public service aimed at enhancing tax administration, and thereby raising tax revenues. In order to boost the robustness of their operations, substantial expenditures have gone towards modernising ARAs. Expenditures have been guided by medium-term corporate-wide plans, and the results monitored, assessed and reported using performance measures. Performance measurement has proved challenging for ARAs to implement and sustain in practice. Some of the challenges evolve around weak capacity, implementation costs, issues to do with quantification, competing demands from a wide range of constituents, the inappropriate selection of measures and a bias towards performance measures that focus on finances. As a means for enhancing performance measurement, there are practices, lessons and theoretical perspectives that can be discerned from the broadspectrum of literature on performance measurement in the public sector and ARAs from around the world. This thesis explores how performance measurement in African ARAs can be more strategic, efficient and effective by ascertaining which key factors shape its adoption. The research focuses on the in depth study of three ARAs in Sub Saharan Africa, involving a combination of structured interviews with internal and external stakeholders, the administration of a survey instrument and review of ARA documents. The final chapters of the thesis deploy fuzzy set logic techniques to identify and test the significance of various causal conditions in the adoption of performance measurement in ARAs, as a plausible answer to the research question.

Företagens tillväxt har resulterat i en ökad mängd data som kräver analys och därmed uppkommer utmaningar för hantering och analys. För att stödja företagens mål har Enterprise Architecture (EA) utvecklats som ett ramverk. Dessutom har begreppet Technical Debt (TD) uppkommit för att bistå i beslutsfattande om hur begränsade resurser ska investeras och identifiera eventuella nackdelar med befintliga designbeslut. För att inkludera både tekniska och affärsrelaterade aspekter har begreppet Enterprise Architecture Debt (EAD) introducerats. Trots att EAD har börjat bli mer välkänt saknas för närvarande fastställda gränsvärden för mätning och hantering av konceptet. Detta gör det svårt för organisationer att erhålla en klar uppfattning om sin skuld och prioritera lämpliga åtgärder. Mot denna bakgrund har syftet med denna uppsats varit att definiera gränsvärden för Enterprise Architecture Debt Measurements (EADM) för att underlätta för organisationer att förstå omfattningen av sin skuld och därigenom kunna prioritera åtgärder på ett bättre sätt. För att uppnå detta har en kvalitativ forskningsansats använts i studien, där data har samlats in genom semistrukturerade intervjuer med EA-experter. Genom att lägga fokus på deltagarnas synpunkter och åsikter syftar studien till att bidra till kunskapen om EAD och dess mätvärden. Resultaten visar på en stark vilja bland EA-experter att anpassa och förbättra mätning och hantering av EA inom organisationer. Förändringsarbete betraktas som nödvändigt för att uppnå effektivitet och relevans inom EA, där kostnadsaspekter spelar en betydande roll vid beslutsfattande. Studien undersöker även möjligheten att fastställa kvaliteten på mätningar inom EA. Respondenterna uttrycker en positiv inställning till standardisering av EAD, samtidigt som de betonar utmaningar med att tillämpa generella mätetal. Studien framhäver vikten av flexibilitet och kontinuerlig anpassning för att utveckla meningsfulla och användbara mätvärden som effektivt kan bedöma kvaliteten inom EAD. Slutsatsen i studien blev att fastställandet av kvaliteten på mätetal är möjligt i de sammanhang där organisationerna visar en vilja att påta sig de kostnader som kan uppstå vid utvecklingen av sådana mätetal och att kvaliteten endast kan fastställas när mätetalen är anpassade efter organisationen. / The growth of companies has resulted in an increased amount of data that requires analysis, posing challenges for its management and analysis. To support the goals of companies, Enterprise Architecture (EA) has been developed as a framework. Furthermore the concept of Technical Debt (TD) has emerged to assist in decision-making regarding the allocation of limited resources and identifying potential drawbacks of existing design decisions. To encompass both technical and business-related aspects, the concept of Enterprise Architecture Debt (EAD) has been introduced. Despite EAD gaining recognition, there are currently no established thresholds for measuring and managing this concept. This poses difficulties for organizations to gain a clear understanding of their debt and prioritize appropriate actions. Against this backdrop, the aim of this thesis has been to define thresholds for Enterprise Architecture Debt Measurements (EADM) to facilitate organizations' understanding of the extent of their debt and enable better prioritization of actions. To achieve this, a qualitative research approach has been employed, with data collected through semi-structured interviews with EA experts. By focusing on participants' perspectives and opinions, the study aims to contribute to the knowledge of EAD and its metrics. The findings indicate a strong willingness among EA experts to adapt and improve the measurement and management of EA within organizations. Change efforts are seen as necessary to achieve efficiency and relevance in EA, with cost considerations playing a significant role in decision-making. The study also explores the possibility of determining the quality of EA measurements. Respondents express a positive attitude towards the standardization of EAD while highlighting challenges in applying generic metrics. The study emphasizes the importance of flexibility and continuous adaptation in developing meaningful and useful metrics that can effectively assess the quality within EAD. The conclusion of the study was that determining the quality of metrics is possible in contexts where organizations show a willingness to bear the costs that may arise in the development of such metrics, and that the quality can only be determined when the metrics are tailored to the organization's needs.

Information is everywhere, modern life depends on information. The faster we process data and generate meaningful outcomes, the better. Any IT project produces a lot of artifacts like software code, requirement documents, financial reports, traceability metrics, status reports, and so on. With all this documentation, we are often overloaded with information that makes the picture murkier. Having the wherewithal to capture the needed key performance indicators, there is still a gap between expectation and reality. This thesis is going to fill this gap between available metrics and desired indicators. The agile software development model has been around for a long time now. Today’s organizations are bigger than ever before and are competing in a changing landscape faster than ever before. Scaled agile models have helped the industry to ramp up on the human resources front but these models have not matched the needs of software maturity. Software status gathering and presenting tools are largely waterfall or small-scale agile-centered. The core of the agile approach is value creation but there is no single universal means to measure value. Our research intention is to present a standard value proposition in agile and provide metrics that are better suited for project managers. With help from empirical data, we not only identified the soar areas but also tried to remedy major concerns. To reach our goal, we used face-to-face interviews as our research strategy to get an account of firsthand experiences with the existing KPIs and what are the challenges. Our data collection was done through interviews with domain experts or people with extended knowledge of the subject. Finally, we performed a thematic analysis of the data to find what are the common themes emerging out of the shortcomings of the existing tools and what are the common desired requirements from KPIs. We have given a generic definition of value as well as proposed some KPIs that might come in handy for the practitioners of SAFe.

Purpose The aim of this thesis is to find out the perception of the usefulness of key performance indicators (KPIs) among Logistics service providers (LSP) who are in the category of Micro and Small enterprises (MSEs) companies in Dhaka and Chittagong in Bangladesh. What is the perception of the usefulness of Key performance Indicators (KPIs) among the managers of LSP MSEs in Bangladesh? Methodology The data for this thesis was collected through qualitative research techniques through semi-structured interviews with 7 LSP MSE companies In Bangladesh. Theory Theory section highlighted the challenges LSP MSE companies continuously face. With an increasing number of companies, the number of LSPS are growing at a faster pace to support those companies. LSP MSE companies have to compete more in a vibrant market for which it is crucial for them to track the performance of their company and make continual improvements. KPIs are a performance measurement tool which can help the LSP MSE companies to be more competitive in the market as business survival is one of the main priorities of these companies.  Empirical findings, Analysis and Discussion This part presents the responses from the managers of LSP MSEs and then the narratives are explained with supportive theories. Findings show a moderate level of adoption of KPIs among the companies. With the right KPIs companies are able to turn the complex matter into a simple form with KPIs. KPIs can enable the companies towards better decision making processes with a clear picture about the direction. To improve the business performance, interviewed companies perceive that on time delivery, customer order cycle time, supply chain cycle time, on time shipping rate, number of customer returns, returns on investment, paying and returning customers are the most suitable for them. With KPIs they are able to act quickly when there is a downward trend in the company. Interviewed companies assert that KPIs provide a clearer view of the overall health of the organization than other performance assessment techniques.

AB Smådelar är ett företag som tar hållbarhet på allvar. Man har nyligenpresenterat sin första hållbarhetsredovisning och vill inför framtiden förbättra sig ytterligare avseende logistiken mot underleverantörerna. Då det finns ett fokus på hållbarhet vill AB Smådelar inte att de logistiska förbättringarna ska påverka Triple bottom line negativt, varför en modell har konstruerats för att kunna testa förbättringsförslagens inverkan före implementering.Studien är kvalitativ med abduktiv ansats och har utgångspunkt i semistrukturerade intervjuer. Syftet är att göra en nulägesanalys för att hitta förbättringsområden och föreslå åtgärder som kan effektivisera logistiken med samtidig positiv effekt på både ekonomisk, miljömässigoch social hållbarhet. Syftet är också att ta fram en enkel matrismodell för att strukturera och testa de planerade logistiska förändringarnas effekt över hela Triple bottom line.Utifrån nulägesbeskrivningen har grundläggande strategi för logistiskt arbete avhandlats, liksom Paretos princip, totalkostnadsmodellen, komplexiteter och balanced scorecard. Detta inom ramen för den ekonomiska hållbarheten. Vidare har även den sociala och miljömässiga hållbarheten avhandlats för att skapa en komplett bild över hela Triple bottom line.Resultatet av mina undersökningar visar att AB Smådelar har fördel av attbörja räkna på de totala logistikkostnaderna. De bör också inleda strategiska förändringar med inventering av leverantörer, kunder och produkter. Detta ska leda till effektivare lagerstyrning och planering av transporterna mellan AB Smådelar och underleverantörerna, vilket ska följas upp med nyckeltal, gärna i ett balanced scorecard där de drivande processerna mäts och inte bara utfallen. Det kommer även att leda till ett förbättrat resultat över triple bottom line. / AB Smådelar is a company with a strong focus on sustainability andrecently they presented their first sustainability report. The company now wishes to further improve their logistics without jeopardizing the Triple Bottom Line results.The study is qualitative and based on semi structured interviews. The purpose is to do a current state analysis to visualize improvement areas and to propose actions to get a more effective supply chain. A second purpose is to create an easy to use model to evaluate the planned logistical improvements for the effects on the Triple Bottom Line.Based on the current state analysis of the company different fundamentaltheories have been discussed as for example the Pareto principle, the total cost model, complexities and the balanced scorecard this within the frame of economical sustainability. In order to create a complete picture of thetriple bottom line also the social and environmental sustainability have been discussed.The conclusion of this study shows that AB Smådelar should start calculating their total logistics costs. Another action that is proposed is classification of suppliers, customers and products. Based on the classification improvements in inventory control and transports can be calculated, and be measured by Key Performance Indicators (KPI), preferably with the context of the balanced scorecard philosophy wherefocus is on the underlying process. This will eventually lead to an overall improvement of AB Smådelars Triple bottom line.

The definition of a project is that an individual or group of individuals carries out a work that results in a unique product or service. What is usually discussed in both the media and in the construction industry is the type of project that you can talk about. In this study, this is called conventional construction projects. There are also projects that you are not allowed to talk about and that must be kept secret for various reasons. These can, for example, be based on protecting national interests. In these projects, integrity is one of the most important parameters to keep track of from a management perspective. This study examines the work methodology in this area of the Swedish construction industry. The study is based on traditional project management theory and begins with a review of concepts such as critical success factors (CSF), the distinction between confidentiality and conventionality, key performance indicators (KPI) and the classic iron triangle. The study's question is whether these concepts appear and are applied differently in confidential construction projects compared to conventional ones. Are there any activities that are of utmost importance that they are carried out for a confidential project to be considered successful? The study was conducted as a qualitative, abductive study where information was obtained through semi-structured interviews. In total, eleven interviews were conducted with individuals who participated in some form of confidential construction project. All respondents have represented construction contractors during their time in confidential construction projects. The conclusion after the completed analysis of the interviews shows that confidential projects do not differ significantly in terms of project structure. On the other hand, this type of project is characterized by a much higher degree of accuracy regarding planning and implementation than a comparable conventional construction project. / Definitionen av ett projekt är att en enskild eller grupp av individer genomför ett arbete som resulterar i en, på något sätt, unik produkt eller tjänst. Vad som vanligtvis diskuteras i både media och i byggbranschen är den typ av projekt som du faktiskt får prata om. I denna studie kallas detta för konventionella byggprojekt. Det finns även projekt som du inte får prata om och som måste hållas hemliga av olika anledningar. Dessa kan exempelvis vara grundade i nationella skyddsintressen. I dessa projekt är integritet en av de viktigaste parametrarna att hålla koll på ur ett ledningsperspektiv. Denna studie undersöker arbetsmetodiken inom detta område i byggbranschen. Studien tar avstamp från traditionell projektledningsteori, och inleds med en genomgång av koncept såsom kritiska framgångsfaktorer (CSF), distinktionen mellan konfidentialitet och konventionalitet, nyckeltal (KPI) samt den klassiska järntriangeln. Studiens frågeställning är om dessa begrepp ter sig och tillämpas annorlunda i konfidentiella byggprojekt jämfört med konventionella. Är det några aktiviteter som är av yttersta vikt att de genomförs för att ett konfidentiellt projekt ska anses vara framgångsrikt? Studien har genomförts som en kvalitativ, abduktiv studie där informationsinhämtningen har skett genom semistrukturerade intervjuer. Totalt har ett antal om elva intervjuer genomförts med individer som deltagit inom någon form av konfidentiellt byggprojekt. Samtliga respondenter har representerat byggentreprenörer under deras tid i konfidentiella byggprojekt. Slutsatsen efter den genomförda analysen av intervjuerna visar att konfidentiella projekt inte skiljer sig avsevärt mycket sett till struktur på projektet. Däremot karakteriseras denna typ av projekt av en mycket högre grad av noggrannhet avseende planering och genomförande än ett jämförbart konventionellt byggprojekt.

The Federal Aviation Administration (FAA) is continuously assessing the operational performance of the National Airspace System (NAS), where they analyze trends in the aviation industry to help develop strategies for a more efficient air transportation system. To measure the performance of various elements of the aviation system, the FAA and the International Civil Aviation Organization (ICAO) developed nineteen key performance indicators (KPIs). This dissertation contains three research studies, each written in journal format, addressing select KPIs. These studies aim at answering questions that help understand and improve different aspects of airport operational efficiency. In the first study, we model the flight times within the terminal airspace and compare our results with the baseline methodology that the FAA uses for benchmarking. In the second study, we analyze the efficiency of deicing operations at Chicago O'Hare (ORD) by developing an algorithm that analyzes radar data. We also use a simulation model to calculate potential improvements in the deicing operations. Lastly, we present our results of a clustering analysis surrounding the response of airports to demand and capacity changes during the COVID-19 pandemic. The findings of these studies add to literature by providing a methodology that predicts travel times within the last 100 nautical miles with greater accuracy, by providing deicing times per aircraft type, and by providing insight into factors related to airport response to shock events. These findings will be useful for air traffic management decision makers in addition to other researchers in related future studies and airport simulations. / Doctor of Philosophy / The Federal Aviation Administration (FAA) is the transportation agency that regulates all aspects of civil aviation in the United States. The FAA is continuously analyzing trends in the aviation industry to help develop a more efficient air transportation system. They measure the performance of various elements of the aviation system. For example, there are indicators focused on the departure phase of flights measuring departure punctuality and additional time in taxi-out. On the arrivals side, there are indicators that measure the additional time spent in the last 100 nautical miles of flight. Additionally, there are indicators that measure the performance of the airport as a whole such as the peak capacity and the peak throughput. This dissertation contains three research studies, each one aims at answering questions that help understand and improve a different aspect of airport operational efficiency. The first study is focused on arrivals where we model the flight times within the last 100 nautical miles of flight. Our model incorporated factors such as wind and weather conditions to predict flight times within the last 100 nautical miles with greater accuracy than the baseline methodology that the FAA currently uses. The resulting more accurate benchmarks are important in helping decision makers, such as airport managers, understand the factors causing arrival delays. In the second study, we analyze the efficiency of deicing operations which can be a major source of departure delays during winter weather. We use radar data at Chicago O'Hare airport to analyze real life operations. We developed a simulation model that allowed us to recreate actual scenarios and run what-if scenarios to estimate potential improvements in the process. Our results showed potential savings of 25% in time spent in the deicing system if the airport changed their queueing style towards a first come first served rather than leaving it for the airlines to have their separate areas. Lastly, we present an analysis of the response of airports to demand and capacity changes during the COVID-19 pandemic. In this last study, we group airports by the changes in their throughput and capacity during two time periods. The first part of the study compares airports operations during 2019 to the pandemic during the "shock event" in 2020. The second part compares the changes in airports operations during 2020 with the "recovery" time period using data from 2021. This analysis showed which airports reacted similarly during the shock and recovery. It also showed the relationship between airport response and factors such as what kind of airlines use the airport, airport hub size, being located in a multi-airport city, percentage of cargo operations. The results of this study can help in understanding airport resilience based on known airport characteristics, this is particularly useful for predicting airport response to future disruptive events.

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 & Technology / D. Litt et. Phil. (Information Systems)

Bakgrund: Prestationsmätning utgör ett grundfundament i ekonomistyrning och avser styra i riktning mot långsiktiga mål. Vidare bör prestationsmätningen vara sprungen ur såväl långsiktiga mål som strategier där det på koncernnivå är av vikt att kongruens råder mellan moder- och dotterbolag. Vid utformning av en standardiserad modell för prestationsmätning måste hänsyn tas till rådande organisationsstruktur och företagsunika förutsättningar. Representerade mätetal avser påvisa kritiska områden med förhoppning att vidareutveckla verksamheten. Problemdiskussion: Koncernen Emballator Plastics & Innovations utgör tillsammans med underliggande dotterbolag ett konglomerat med koncerngemensam lean-strategi. Koncernen erhåller på månadsbasis rapporter över dotterbolagens prestationsmätning vilka upprättats utan direktiv ifrån koncernen och därmed är av särskiljande karaktär. Ett behov har uppkommit att låta standardisera en modell för prestationsmätning som samtliga dotterbolag kan nyttja för att enklare kunna skapa en övergripande bild över dotterbolagens prestationer. Prestationsmätningsmodellen skall vara standardiserad men samtidigt inte förbise företagsspecifika förutsättningar detta för att tillföra nytta på såväl koncern- som dotterbolagsnivå. Syfte: Denna studie syftar att utveckla en standardiserad prestationsmätningsmodell till Emballator Plastics & Innovations, vilken tar hänsyn till koncernens konglomerat och lean-strategi. Utvecklad prestationsmätningsmodell ämnar skapa en övergripande bild samt tillföra nytta på såväl moder- som dotterbolagsnivå. Metod: Detta är en fallstudie med kvalitativ ansats. Tillvägagångssätt för analys har varit av deduktiv karaktär där den teoretiska grunden i huvudsak baseras på vetenskapliga artiklar. Insamling av empiriskt material har erhållits via dokument samt intervjuer av övervägande semistrukturerad karaktär. Respondenter innefattar verkställande direktörer på koncern- liksom dotterbolagsnivå. Slutsats: Kongruens mellan långsiktiga mål och strategier på Emballator Plastics & Innovations och underliggande dotterbolag har identifierats. Med anledning av identifierad kongruens har förutsättningar funnits att utforma en standardiserad prestationsmätningsmodell. Väsentliga mätetal har utkristalliseras i avseende att skapa en övergripande bild över dotterbolagens prestationer. Modellens utformning främjar konglomeratet. / Background: Performance measurement is a basic foundation in financial management and control, where the intention is to fulfill long-term objectives. Performance measurement should therefore be developed with consideration to long-term objectives and strategies. Consequently, there is a need of congruence between the parent- and subsidiary level. When developing a standardized model for performance measurement, the current organizational structure and conglomerate needs to be considered. Represented key performance measurement aim to demonstrate the critical areas with the intention to influence improvements within the corporation. Problematization: Emballator Plastics & Innovations, is a composition of underlying subsidiaries, characterized of conglomerate and lean-strategy. The corporation receives monthly reports of the subsidiaries’ performance measurement, which have been constructed without directives from the corporation and this resulted in reports of distinctive character. Consequently, the need of a standardized model of performance measurement with the aim to easier receive a comprehensive picture of the subsidiaries' overall performance has arisen. However, the remaining problem is how to develop a standardized performance measurement model, which is beneficial for both parent- and subsidiary level, without ignoring the conglomerate. Purpose: This study aims to develop a standardized performance measurement model to Emballator Plastics & Innovations, where the corporations conglomerate and lean- strategy is taken into account. The developed performance measurement model intends to create an overall picture and bring benefits to both parent- and subsidiary level. Methodology: This is a case study with a qualitative approach. Procedure for analysis has been of deductive character where the theory is mainly based on scientific articles. Collection of empirical data has been obtained through documents and interviews with semi-structured character. Respondents include chief executives at parent- and subsidiary level. Conclusion: Congruence between long-term objectives and strategies at Emballator Plastics & Innovations and subsidiaries has been identified. Regarding to the identified congruence, potentials to develop a standardized performance measurement model have been secured. Significant key performance measurements have been detected, this with aim to receive an overall picture of the subsidiaries' performance. Finally, the design of the model has been designed in consideration of the conglomerate.