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Integrera mera: En fallstudie angående prestationsmätning hos en intern serviceorganisation
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2015 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Integrera mera : A case study regarding performance measurement within an internal service organisation (English)
Abstract [sv]

Titel: Integrera mera – En fallstudie angående prestationsmätning hos en intern serviceorganisation

 

Bakgrund: Ovako har påbörjat ett effektiviseringsprogram som har skapat ett behov för en skarpare styrmodell som integrerar den interna Serviceorganisationen med produktionen samtidigt som den kopplar an till den övergripande strategin. Litteraturen tar upp svårigheter med prestationsmätning i serviceorganisationer och integrationen med övergripande styrning (Kaplan & Norton, 2006; Likierman, 2006).

 

Syfte: Syftet är att genom en kartläggning av mål och framgångsfaktorer utforma samt illustrera en modell kopplad till de övergripande målen med ett särskilt fokus på prestationsmätning och integrationen mellan kärnverksamhet och serviceorganisationen.

 

Metod: Vi har utfört en fallstudie där målet varit att undersöka och kartlägga den interna serviceorganisationen för att kunna ta fram en relevant styrmodell. Den empiriska data som behövdes till studien har samlats in genom intervjuer samt företagsinterna dokument.

 

Slutsats: Vår studie påvisar ett sätt att utforma en modell som möjliggör en effektivare styrning samt integration av serviceorganisationen. Detta genom att ta fram prestationsmått utifrån framgångsfaktorer förankrade i den övergripande strategin och produktionens nyckeltal. Vår modell avser att fånga in kvalitéts-, effektivitets- och produktivitets aspekter som inte var möjligt med enbart en enklare budgetstyrning.

Abstract [en]

Title: Integrera mera – A case study regarding performance measurement within an internal service organisation

 

Background: Ovako just initiated an efficiency programme which in turn created a need for a more thorough control system which integrates the service organisation to the production units as well as the overall goals for the organisation. The literature highlights difficulties with performance measurement within service organisations and the integration with the overall strategies (Kaplan & Norton, 2006; Likierman, 2006).

 

Purpose: The purpose of this thesis is through an investigation of goals and critical success factors design and illustrate a model connected to the overall goals with a specific focus on performance measurement and integration between the core business and the service organisation.

 

Method: We have completed a case study where the objective has been to investigate and map out the internal service organisation in order to produce a relevant control system. The empirical data required for this thesis was collected through interviews and company internal documents.

 

Conclusion: Our study demonstrates a way to design a model, which enables a more efficient controlling as well as an integration of the service organisation. The model achieves this through the development of performance measurements connected to success factors anchored in both the overall strategy and the key performance indicators for production. Our model attempts to capture quality, efficiency and productivity aspects, which previously was not possible relying only on a conventional budget.

Place, publisher, year, edition, pages
2015. , 122 p.
Keyword [en]
Performance measurement, KPI, integration, service organisations, service, control system
Keyword [sv]
Prestationsmätning, KPI, integration, serviceföretag, service, styrmodell
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-45543OAI: oai:DiVA.org:lnu-45543DiVA: diva2:842952
Subject / course
Business Administration - Management Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2015-08-05 Created: 2015-07-23 Last updated: 2015-08-05Bibliographically approved

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