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Upprätthålla Balanserad Verksamhetsstyrning: Genom Metoden Balanced Scorecard
University of Borås, Faculty of Textiles, Engineering and Business.
University of Borås, Faculty of Textiles, Engineering and Business.
University of Borås, Faculty of Textiles, Engineering and Business.
2019 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
How to Sustain Balanced Business Management : By the Method Balanced Scorecard (English)
Abstract [sv]

Verksamhetsstyrning är centralt för alla organisationer. En populär metod är Balanced Scorecard (BSC) men hur detta bör anpassas och användas råder det delade meningar om. Sedan tidigare finns det många studier om själva implementeringsfasen och därav ämnar denna studie att undersöka bibehållandet av BSC. Erfarna ledare med lång erfarenhet kring BSC står i centrum och vad de anser är viktigt för att upprätthålla balanserad verksamhetsstyrning samt vilka motiv som ligger bakom. Vi genomförde en kvalitativ studie, där målstyrt urval med kriteriestyrd inriktning i huvudsak tillämpades. Fem personer i ledande befattning intervjuades utifrån deras erfarenheter av att jobba med BSC. Intervjuerna spelades in, transkriberades och kodades för att sedan analyseras genom en teoretisk analysmodell. Denna modell har vi själva skapat genom att sammanställa meningsskiljaktigheter och luckor samt avsaknad av åsikter inom tidigare litteratur. Modellen användes sedan för att analysera empirin. Resultaten som kommit fram genom denna studie visar att det finns områden som påverkar, främjar och hämmar balanserad verksamhetsstyrning. Dessa behöver hanteras, kombineras och anpassas efter den egna verksamheten vidare visar studien att BSC är en metod som skapar förutsättningar för att bibehålla en balanserad verksamhetsstyrning, förutsatt att metoden används på rätt sätt.

Abstract [en]

Business Management is central to all organizations, a popular approach is the Balanced Scorecard (BSC), but how this method should be adapted and used prevails over shared opinions. There have been many previous studies on the actual implementation phase and therefore this study intends to investigate the maintenance phase of BSC. At the centre of this study is experienced leaders with extensive BSC experience and their views about which motives that are critical when successfully maintaining a balanced operations management.We conducted a qualitative study, in which a goal-driven selection with criteria-driven focus was mainly applied. Five people in senior positions were interviewed about their experience working with BSC. The interviews were recorded, transcribed and coded and then analyzed by a theoretical analysis model created by ourselves. The model was compiled by disagreements, gaps and lack of opinions in BSC literature and research articles. The model was then used to analyze the empirical data.The results that emerged from this study showed that there are areas that affect, promote and inhibit balanced operations management. These areas need to be handled, combined and adapted to their own operations, furthermore the study also shows that BSC is a method that creates conditions for sustaining a balanced business management, given that the method is used correctly. The study is written in Swedish.

Place, publisher, year, edition, pages
2019.
Keywords [en]
Balanced Scorecard, BSC, KPI, Key Performance Indicator, Business Management, Management Control System, Strategy Performance Management Tool
Keywords [sv]
Balanserad verksamhetsstyrning, BSC, KPI, verksamhetsstyrning, verksamhetsstyrningssystem, nyckeltal, strategiska mått
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hb:diva-21666OAI: oai:DiVA.org:hb-21666DiVA, id: diva2:1346054
Subject / course
Business Administration
Supervisors
Examiners
Available from: 2019-09-02 Created: 2019-08-27 Last updated: 2019-09-02Bibliographically approved

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VT2019KF17(656 kB)5 downloads
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Type fulltextMimetype application/pdf

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