Implementering av balanced scorecard: en case-studie fra det norske Luftforsvaret
Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
I år 2000 besluttet det norske Luftforsvaret å starte implementeringen av BSCfor blant annet å få bedre hånd om styringen av egen virksomhet og for åunderlette den betydelige omstillingen organisasjonen måtte gjennomføre. Åretetter besluttet FSJ at modellen skulle innføres i hele Forsvarets organisasjonmed Luftforsvarets implementeringsprosess som pilotprosjekt. BSC-litteraturenangir gjennomgående en hel rekke normative elementer for å få til en vellykketimplementering av BSC og jeg har gjennom studier av denne litteraturenidentifisert ni suksesskriterier som i størst mulig grad må innfris for å leggeforholdene til rette for en slik implementering. Jeg har videre gjennom en casestudieanalysert prosessen i Luftforsvaret opp mot disse suksesskriteriene i denhensikt å predikere hvorvidt pilotprosjektet i Luftforsvaret ville kunne væregrunnlag for en vellykket BSC-implementering i Forsvarets øvrigeorganisasjon. Mine analyser konkluderer med at grunnlaget for en vellykketimplementering er til stede, men at det er en del forhold som må vies betydeligoppmerksomhet i den fortsatte implementeringsprosessen. De fire kanskjeviktigste forholdene er behovet for et belønnings- og incentivsystem,integreringen med andre strategiske managementsystemer, koplingen tiloverordnet nivå (FSJ) og håndteringen av gradert materiale i BSC-strukturen.
In my thesis I have studied the BSC-implementation process in the Norwegian ArmedForces. By analysing the process in the Air Force my intention has been to predict thelikelihood of a successful implementation in the rest of the Armed Forces. Theorganization is generally facing considerable cut-backs and new requirements formanaging their business and operations. In order both to link business and operationsand to meet these requirements, to implement strategies, to be more result oriented,and to manage changes in a better way, Kaplan and Norton’s BSC-model is beingintroduced. First it has been implemented in the Air Force as a pilot project and later,based on the experiences from this pilot project, it will be implemented full scale inthe rest of the Armed Forces. Both processes have commenced, but the Air Force isgenerally considerably ahead of the rest of the Armed Forces. Putting BSC into actionis a complicated process regardless of where and when it is being carried out. Areasonable amount of literature has prevailed since the “birth” of the model, most of itbased on Kaplan and Norton’s BSC-model. Being a model originally developed forprivate enterprises, I first of all have concluded that there nevertheless are no majorbarriers for also utilizing BSC in public sector generally and in the Norwegian ArmedForces especially. A number of non-profit organizations have allready been reportingsuccessful implementations across continents. Basically all the mentioned literaturedescribes a recipe - a set of requirements and demands - for putting BSC successfullyinto action. In my thesis I have identified a total number of nine criteria or groups ofcriteria that I have found to be decisive. These nine I have called successcriteria. Withrespect to these nine criteria I have carried out a case-study aiming at picturing howthe Norwegian Air Force as a pilot project has implemented BSC so far. This studyhas comprised interviews, meetings and written contact with centrally positionedpersonnel involved in the BSC-implementation, participation in internal meetings andstudy of information material and surveys already conducted. The study has given mea comprehensive picture of how the process is being carried out in the Air Force. Inmy analysis I have compared the ongoing process to the identified sucesscriteria.Based on the results I have concluded that not everything is done “by the book”.There are others, but I have especially highlighted four challenges which need to beaddressed; the need for a reward- and punishment systems, integration with otherstrategic management systems, the link to the level above the Air Force (COS), andthe handling of classified information in the BSC-structure. I have concluded that theexperiences from introducing BSC in the Air Force in broad terms can be utilized as abasis for further implementation in the Armed Forces’ organization. The mentionedshortcomings or challenges need to be addressed, but they are probably not of acharacter or of a magnitude that will be capable of jeopardizing the furtherimplementation. These shortcommings and challenges being faced successfully I haveconcluded that I am confident the planned full scale implementation will be successfuland that it will prepare the basis for maximizing the effect of efforts put into BSC inthe Norwegian Armed Forces.
Place, publisher, year, edition, pages
2003. , 53 p.
Strategi, Styrning, Norge, Uppsatser, Chefsprogrammet, Chefsprogrammet 2001-2003
IdentifiersURN: urn:nbn:se:fhs:diva-1754OAI: oai:DiVA.org:fhs-1754DiVA: diva2:428533
UppsokSocial and Behavioural Science, Law
Avdelning: ALB - Slutet Mag 3 C-upps.
Hylla: Upps. ChP 01-032011-07-042011-06-302011-07-04Bibliographically approved