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Från strategi till handling : En fallstudie om översättning på Scania Oskarshamn / From Strategy to Action : A Case Study on Translation at Scania OskarshamnLarsson, Frida, Agrell Gustafsson, Hanna January 2022 (has links)
Bakgrund: I dynamiska affärsmiljöer är strategin mer avgörande än någonsin eftersom en tydlig och genomtänkt strategi är ledningens instruktioner för att göra affärer och dess vägkarta till konkurrensfördelar. När strategier väl har formulerats måste de genomföras, annars skulle välformulerade strategier inte vara till någon nytta och organisationens mål förbli en teoretisk önskan snarare än en uppnåbar plan. Organisationer är således inte enbart beroende av en tydlig och genomtänkt strategi, av lika stor vikt är strategins genomförande. Det är vid genomförandet som den formulerade strategin översätts till de konkreta handlingar vilka resulterar i att strategin realiseras. Utan en länk mellan strategi och handling är det omöjligt för organisationer att säkerställa att medarbetarnas arbete bidrar till att organisationen genomför strategin och når de strategiska målen. Trots att detta område varit föremål för tidigare forskning är det fortfarande få organisationer som genomför sin strategi, de misslyckas således med att översätta strategi till handling. Syfte: Syftet med denna studie är att beskriva hur en organisation, Scania Oskarshamn, översätter sin övergripande strategi till handling. Syftet med studien är även att identifiera och analysera vilka faktorer som är kritiska för översättning av strategi till handling Metod: För att besvara studiens frågeställningar valdes en kvalitativ forskningsstrategi med en deduktiv ansats. Som forskningsdesign valdes en fallstudie med Scania Oskarshamn som fallföretag. Empiriska data samlades in från 14 semistrukturerade intervjuer med chefer och medarbetare samt kompletterades med interna dokument, deltagande observationer och mailkorrespondens. Sekundära data samlades in från Scanias hemsida, organisationens årsredovisning 2020 samt tidigare empiriska studier av Scania. Slutsats: Det finns tre huvudområden vilka stöttar Scania vid översättning av sin strategi till handling. Dessa är utformning och nedbrytning av strategisk plan, kontinuerlig uppföljning samt “Scania Production System” (SPS). Utifrån de faktorer som funnits kritiska för Scanias översättning av sin strategi till handling, i relation till de faktorer tidigare forskning har lyft som kritiska, har denna studie funnit 15 kritiska faktorer vilka är av betydelse för översättning av strategin. Dessa faktorer grupperas under kategorierna grundläggande förutsättningar, strategiarbete samt ledarens roll, och är kritiska för agerande i enlighet med strategin, ständiga förbättringar och engagemang, och i förlängning för att strategi ska översättas till handling. / Background: In dynamic business environments, strategy is more crucial than ever because a clear and well-thought-out strategy is the management's instructions for doing business and its roadmap to a competitive advantage. Once strategies have been formulated, they must be executed, otherwise wellformulated strategies would be of no use and the organization's goals would remain a theoretical desire rather than an achievable plan. Organizations are thus not only dependent on a clear and well-thoughtout strategy, execution of strategy is of equal importance. It is during execution that the formulated strategy is translated into the concrete actions that result in the strategy being realized. Without a link between strategy and action, it is impossible for organizations to ensure that the work of employees contributes to the organization executing the strategy and achieving strategic goals. Although this area has been the subject of previous research, there are still few organizations that execute their strategy, they thus fail to translate strategy into action. Purpose: The purpose of this study is to describe how an organization, Scania Oskarshamn, translates its overall strategy into action. The purpose of the study is also to identify and analyze which factors are critical for translating strategy into action. Method: In order to answer the study's research questions, a qualitative research strategy with a deductive approach was chosen. A case study with Scania Oskarshamn as the case company was chosen as the research design. The empirical data was collected from 14 semi-structured interviews with managers and employees, which were supplemented with internal documents, participatory observations, and email correspondence. Secondary data were collected from Scania's website, the organization's annual report 2020 and previous empirical studies of Scania. Conclusion: There are three main areas which support Scania when translating its strategy into action. These are the design and breakdown of strategic plans, continuous follow-up, and the Scania Production System (SPS). Based on the factors that have been found critical for Scania's translation of its strategy into action, in relation to the factors that previous research has highlighted as critical, this study has found 15 critical factors which are important for translating strategy into action. These factors are categorized under; basic conditions, strategy work and the role of the leader. They are critical for acting in accordance with the strategy, continuous improvement, and commitment, and in the long run for strategy to be translated into action.
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The balanced scorecard as a performance measurement tool for the South Africa government's upgrading of informal settlements programmeJulyan, Leoni 06 1900 (has links)
The perceived lack of progress by the Department of Human Settlements (“Department”) in meeting the increased demand for subsidised housing post-1994 is a ticking time bomb, given the repeated promises without any prospect of meeting the commitment to eradicate or upgrade all informal settlements by 2014. Despite ongoing delivery of subsidised housing, the backlog remained at 2,4 million households from 2005 to 2009, the indicator being the number of informal settlement households. The “Department” has acknowledged the existence of bureaucratic blockages throughout the housing delivery chain. Despite the urgency of the situation, there appears to be no research on the departmental factors hampering delivery under the Upgrading of Informal Settlements Programme (“programme”) and finding a solution that would maximise delivery within budgetary constraints. This research assesses the suitability of the Balanced Scorecard (BSC), a Strategic Management Accounting performance measurement and management tool, for addressing the departmental factors hampering delivery (“factors”) under the “programme” and develops a conceptual framework to guide any future application of the BSC to the “programme”.The complexity of housing delivery and the proposed integration of the BSC call for a detailed literature study of the post-1994 national housing and “programme” documentation and that of the public sector BSC. The theoretical study will establish how and by whom housing delivery should be done, the “factors” and the BSC framework and translation process. This will serve as the basis for the assessment of the suitability of the BSC for addressing the “factors” and the development of the conceptual framework.This study revealed that the BSC is suitable for addressing seven of the eight departmental factors hampering delivery under the “programme” and partially suitable for addressing the remaining factor. The recommendation is that the BSC be applied to the “programme” according to the conceptual framework provided. This study has contributed to knowledge by: producing an overall picture of the national framework for the delivery of subsidised housing, presenting the BSC as a suitable performance measurement tool for addressing the departmental factors hampering delivery under the “programme”, and developing a conceptual framework for any future BSC application to the “programme”. / Accounting Sciences / D. Com. (Accounting)
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The balanced scorecard as a performance measurement tool for the South Africa government's upgrading of informal settlements programmeJulyan, Leoni 06 1900 (has links)
The perceived lack of progress by the Department of Human Settlements (“Department”) in meeting the increased demand for subsidised housing post-1994 is a ticking time bomb, given the repeated promises without any prospect of meeting the commitment to eradicate or upgrade all informal settlements by 2014. Despite ongoing delivery of subsidised housing, the backlog remained at 2,4 million households from 2005 to 2009, the indicator being the number of informal settlement households. The “Department” has acknowledged the existence of bureaucratic blockages throughout the housing delivery chain. Despite the urgency of the situation, there appears to be no research on the departmental factors hampering delivery under the Upgrading of Informal Settlements Programme (“programme”) and finding a solution that would maximise delivery within budgetary constraints. This research assesses the suitability of the Balanced Scorecard (BSC), a Strategic Management Accounting performance measurement and management tool, for addressing the departmental factors hampering delivery (“factors”) under the “programme” and develops a conceptual framework to guide any future application of the BSC to the “programme”.The complexity of housing delivery and the proposed integration of the BSC call for a detailed literature study of the post-1994 national housing and “programme” documentation and that of the public sector BSC. The theoretical study will establish how and by whom housing delivery should be done, the “factors” and the BSC framework and translation process. This will serve as the basis for the assessment of the suitability of the BSC for addressing the “factors” and the development of the conceptual framework.This study revealed that the BSC is suitable for addressing seven of the eight departmental factors hampering delivery under the “programme” and partially suitable for addressing the remaining factor. The recommendation is that the BSC be applied to the “programme” according to the conceptual framework provided. This study has contributed to knowledge by: producing an overall picture of the national framework for the delivery of subsidised housing, presenting the BSC as a suitable performance measurement tool for addressing the departmental factors hampering delivery under the “programme”, and developing a conceptual framework for any future BSC application to the “programme”. / Accounting Sciences / D. Com. (Accounting)
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