In the era of knowledge-based economy, the competition models in information service and telecom industries have been affected by rivals across the countries, evolutions of cutting-edge technologies and new business models. The competition advantages of traditional cross-industry large firms depend on the capability of vertical or horizontal integrations. The joint operational movements have become one of the core competences of enterprise. The large firm which has several strategic business units (SBUs) often faces complications of beneficial conflicts between its SBUs. In addition, cooperative achievement which should be produced by deploying balanced scorecard (BSC) could be affected due to poor communication and evaluation between headquarter (HQ) and the SBUs. By choosing the C telecom company as a case study, this thesis explores how BSC and strategy map which are deployed inside this company affect HQ and SBUs in operational aspect. By interviewing the senior managers from HQ and SBUs of the C telecom company, we can actually access the status of implementing BSC and the synergies between HQ and SBUs in this firm. Moreover, with Goold & Campbell (1998) as the theory basis, we analyze how BSC affects synergies by reviewing the signs of six synergy types. We found in this thesis that BSC in the C telecom company apparently have created significant effects in three synergy types, such as ¡§shared know-how¡¨, ¡§shared tangible resources¡¨ and ¡§combined business creation¡¨. However, only partial or none of effects have appeared in other synergy types, including ¡§coordinated strategies¡¨, ¡§vertical integration¡¨ and ¡§combined business creation¡¨. In order to produce more significant effects of synergies, we provide the following suggestions to C telecom company while functioning BSC. 1. Reinforce the integration of Key Performance Indicators (KPIs). 2. Maintain the autonomy of SBUs. 3. Enhance the coordination and intervention competences of HQ. 4. Organize the Office of Strategy Management (OSM).

<p> </p><p><strong>Title:</strong> Implementation of Balance Scorecard in public sector - a case study in the community of Tidaholm.</p><p> </p><p><strong>Course:</strong> Thesis in business administration, 15 p</p><p> </p><p><strong>Authors: </strong> Marie Ohlsson and Ola Pettersson</p><p> </p><p><strong>Advisor:</strong> Henrik Linderoth</p><p> </p><p><strong>Purpose:</strong> The purpose of this thesis is to investigate how the balanced scorecard can be formed according to the backgrounds in the community of Tidaholm.</p><p> </p><p><strong>Methodology:</strong> We have chosen a qualitative case study. We work on the supposition of an established theory. And switch between deductive and inductive method, with an abductive method as a result.</p><p> </p><p><strong>Theory:</strong> We work on the supposition of the latest theories from the authors of the balanced scorecard, Robert S. Kaplan and David P. Norton. Our theory includes a description of their models and theoretical discussions about problems among implementation and leadership in organizational changes.</p><p> </p><p><strong>Empirical foundation:</strong> Our empirical foundation describes the backgrounds in the community of Tidaholm for implementation of the balanced scorecard, and compare with Biskopsgården in Gothenburg. The empirical foundation describes how the community of Tidaholm now works with goal-steering, and how Biskopsgården in their whole organization implements the balanced scorecard, suited to the background of Biskopsgården, and based on the latest theories from Kaplan and Norton.</p><p> </p><p><strong>Analysis:</strong> In the analyse we form a suggestion to balanced scorecard for childcare and education in the community of Tidaholm. Our suggestion is suited to public organizations with help from the experiences in Biskopsgården, and finally especially formed for childcare and education in the community of Tidaholm.</p><p> </p><p><strong>Conclusions:</strong> If balanced scorecard shall be functional in a public organization the work with building the balanced scorecard has to be flexible so it fits in the organization. It's harder for the organization to fit in the balanced scorecard than otherwise. To succeed with balanced scorecard one needs to reach simplicity, clearness, workers support and one hundred percent engagement from the board.</p><p><strong> </strong></p>

<p>Bakgrund: Den traditionella ekonomistyrningen kritiserades för att vara kortsiktig och tog inte hänsyn till långsiktiga investeringar. Informationen från ekonomistyrsystemen var för sen, för aggregerad och snedvriden för att vara relevant för ledningen när de skulle ta beslut gällande planering och styrning. Från denna bakgrund skapades Balanced Scorecard (BSc) som kompletterar de historiska finansiella styrtalen med styrtal på de faktorer som påverkar det framtida resultatet. Posten införde 1998 en variant av BSc som de kallar Kompassen i brevnätet där Alvesta brevterminal var ett pilotprojekt. Brevterminalen har nu haft Kompassen i snart tio år och hade olika målsättningar vid införandet av styrkortet vilka också låg till grund för utformningen. Verksamhetsstyrningen har sedan implementeringen förändrats och de arbetar inte längre med styrkortet på samma sätt och ledningen på brevterminalen i Alvesta är idag intresserade av en utvärdering av Kompassen.</p><p>Syfte: Syftet med denna uppsats är att genomföra en utvärdering av Kompassen för brevterminalen i Alvesta genom att jämföra de målsättningar som fanns vid implementeringen med en kartläggning idag. Resultatet av utvärderingen är tänkt som ett beslutsunderlag för ledningsgruppen på brevterminalen i deras fortsatta arbete med Kompassen.</p><p>Metod: Vi har använt en utvärderingsmetod som har sin utgångspunkt i PDCA-cykeln. Det empiriska materialet har samlats in genom semistrukturerade intervjuer och internt material från brevterminalen. Utvärderingen har genomförts genom att målsättningar, utfall och teori jämförts med varandra för att skapa ett beslutsunderlag för ledningsgruppen på brevterminalen.</p><p>Resultat, slutsatser: Vårt utvärderingsinstrument visar att stora delar av målsättningarna vid implementeringen infriats. Då brevterminalen inte längre arbetar med visionsnedbrytning anser vi att dagens Kompass används mer som ett mätsystem och är idag det huvudsakliga kommunikationsmedlet både till personal och överordnad nivå. Utifrån vår utvärdering har vi arbetat fram ett antal förslag på åtgärder som vi anser skulle kunna utveckla verksamhetsstyrningen på brevterminalen.</p>

No description available.

This paper looks at Robert Kaplan and David Norton’s framework of the Balanced Scorecard (BSC) and strategy maps and their application to measuring performance at the level of the marketing business unit. It will begin by looking at the model itself and how it has evolved from solely being a performance measurement system to a strategic management system. It then applies this framework to the marketing function, which according to Peter Drucker, is one of the two main functions of business; the other being innovation. It also looks at the shortcomings of the traditional measurement systems for marketing – mostly financial measures as well as some newer methods such as marketing performance dashboards. It will also then address some of the shortcomings of the balanced scorecard framework when being applied to corporations.

La tesis tiene por objetivo el desarrollo de un sistema de comercio electrónico basado en CRM y Balanced Scorecard, utilizando el lenguaje de programación .net para las aplicaciones de escritorio y php junto a html para la web, además del sistema gestor de base de datos MySQL, el software será implementado en una empresa comercial de localidad de Chiclayo y contemplara el área empresarial de la misma. Se analizará los costos de implementación en los que se incurrió, además de la velocidad procesamiento y análisis de la información en el sistema y en qué medida este ha cumplido con los requerimientos tecnológicos que tenía dicha empresa. El tema de tesis se justifica económicamente ya que se logrará una reducción en los gastos económicos de la empresa, se justifica científicamente debido a que este es un tema actual en el ámbito de la ciencias computacionales, así como también el ámbito empresarial, tecnológicamente es de gran importancia debido a que el sistema propuesto automatizará los principales procesos de negocios para reforzar la labor de los mismos, hecho que permitirá hacer eficiente el trabajo de la empresa objeto de estudio. Se hará uso de la metodología de desarrollo de software XP debido a que se considera es la adecuada, pues es un proyecto de desarrollo corto y por ende se debe optar por el uso de una metodología ágil. Se concluye, que la implementación de un sistema de comercio electrónico basado en CRM y BSC comprenden la integración de los diferentes sistemas empleados en la organización para registrar y analizar toda la información necesaria y así facilitar el proceso de toma de decisiones, además de servir como herramienta útil para suministrar con gran rapidez información precisa de diversas fuentes, al identificar problemas y oportunidades para que les permitan a la gerencia responder acertadamente a las necesidades en menor tiempo.

Healthcare organizations are moving towards the use of dashboards for presenting performance data and away from the use of balanced scorecards, but there is little research that addresses whether dashboards are better than balanced scorecards. This study gathers qualitative and quantitative data from interviews with decision makers, 6 directors and 10 managers, from a large healthcare organization. Decision makers were presented with the most commonly used graphic formalisms from both the dashboard and the balanced scorecard, which were a gauge and tabular format respectively. The presentation contained information about healthcare decision making scenarios. Neither of the formats affected the decision maker’s ultimate decision on whether to take action and for both display formats the decision maker requested more information than what was presented to them. However, it was found that the gauge format was perceived as being easier to understand, better supported decision making and that it contained more complete information. Overall, the analysis reveals that 94% of participants preferred the graphic formalisms from a dashboard to the graphic formalisms in the balanced scorecard. This study shows that decision makers prefer dashboards to balanced scorecards when comparing the most common graphic formalisms found in balanced scorecards (tabular format) and dashboards (gauge format). The results are consistent with a move towards greater use of dashboards in healthcare. Theoretical implications of the work are discussed. / Graduate / 769 / hjenning@uvic.ca

Zugl.: Kassel, Univ., Diss., 2006

Zugl.: Erlangen, Nürnberg, University, Diss., 2006.

Zugl.: Aachen, Techn. Hochsch., Diss., 2008