Dissertations / Theses on the topic 'Balanced scorecard'
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Kytka, Roman. "Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-165218.
Full textHékis, Hélio Roberto. "Balanced scorecard." Florianópolis, SC, 2004. http://repositorio.ufsc.br/xmlui/handle/123456789/87732.
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O objetivo deste trabalho é apresentar uma proposta de indicadores do Balanced Scorecard para monitorar e avaliar projetos pedagógicos dos cursos de graduação da Faculdade Estácio de Sá de Santa Catarina e dos fundamentos teóricos e práticos discutidos pelos estudiosos da área considerados neste estudo. O estudo é do tipo exploratório, descritivo e avaliativo. As técnicas de coleta de dados foram à observação, a análise documental e a pesquisa bibliográfica. As informações coletadas são tratadas de forma qualitativa. A verificação das dimensões e indicadores do Balanced Scorecard (financeira, aprendizado e crescimento, processos internos e clientes), serve de parâmetro para monitorar e avaliar projetos pedagógicos dos cursos de graduação. A proposta de indicadores do Balanced Scorecard nas dimensões de cientes, processos internos, aprendizado e financeira, para avaliar e monitorar projetos pedagógicos dos cursos de graduação, por meio de etapas decorrentes do contexto interno e externo, assegura padrões de qualidade superior em todos os níveis de ensino, além do aprimoramento da qualidade e relevância, científico-político dos serviços prestados pelos cursos de graduação da Faculdade Estácio de Sá de Santa Catarina. O projeto Balanced Scorecard não pode, sob hipótese alguma, ser baseado apenas em valores quantitativos, ignorando o que está ocorrendo dentro e fora das organizações. O Balanced Scorecard torna-se fundamental na medida em que ele favorece o monitoramento e a avaliação dos objetivos e das estratégias, além de assegurar o alinhamento da organização foco de estudo.
Jirásková, Eva. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4595.
Full textZíma, Josef. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-5277.
Full textMálek, Roman. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-15547.
Full textLemešani, Radko. "Aplikácia Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-17385.
Full textŠimčíková, Eva. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-17465.
Full textCaklová, Eva. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72733.
Full textVilimovská, Markéta. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113679.
Full textMarounková, Alena. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114295.
Full textLangpaulová, Irena. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-125194.
Full textFixová, Markéta. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-142213.
Full textKotková, Jana. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193242.
Full textKalců, Martina. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193580.
Full textBarej, Lukáš. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205392.
Full textJaroměřská, Martina. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205606.
Full textJandová, Alena. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-262153.
Full textStřítecká, Zuzana. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-262193.
Full textMrkvová, Klára. "Aplikace Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360154.
Full textDahllöf, Mikael, and Tobias Olsen. "Förädlingskedjestyrning medelst Balanced Scorecard." Thesis, Linköping University, Department of Management and Economics, 2001. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1011.
Full textEtt dilemma med att tillämpa Supply Chain Management i realiteten är att sam- arbeten mellan vitt skilda företag inte av naturen uppstår utan problem. På grund av detta finns behov av någon form av verktyg som överbrygger denna problematik. Ett relativt nytt koncept är Balanced Scorecard, vilket syftar till att tillföra styrningen av enskilda företag andra dimensioner än endast den traditionella finansiella dimensionen. Syftet med denna uppsats är att åstadkomma ett förslag på balanced scorecard för förädlingskedjerelationen grossist-leverantör. Detta genom att undersöka förädlingskedjearbetet inom grossistleden hos företag i daglivarubranschen. Vi har valt att avgränsa oss ifråga om bransch till dagligvarubranschen. Vidare har vi också avgränsat oss till att endast behandla en del av nämnda bransch, det vill säga grossistledet. Slutligen har vi avgränsat oss till att inte undersöka lämpligheten av ett eventuellt användande av andra styrinstrument.Vi har genomfört denna undersökning genom att studera de tre största företagen i branschen, det vill säga ICA, KF och Dagab (Axfood). Detta har resulterat i ett förslag tog vi fram ett förslag på ett styrkort för en genomsnittlig, fiktiv, grossist – leverantörsrelation i daglig- varubranschen. Som utgångspunkt vid utformandet av styrkortet använde vi grundtankarna kring utformningen av förädlingskedjor samt vad dagligvaru- företagen ville uppnå med sina förädlingskedjor. Styrkortet är främst avsett för grossisternas strategiskt mest viktiga leverantörer.
Almlöf, Nijole, Tilde Jensen, and Dan Lindblom. "Balanced Scorecard för kollektivtrafik." Thesis, Linnéuniversitetet, Ekonomihögskolan, ELNU, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-11181.
Full textĎurdík, Martin. "Balanced scorecard v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-3382.
Full textNeuwirth, Pavel. "Implementace metody Balanced Scorecard." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224344.
Full textPellizzari, Elena <1986>. "Balanced Scorecard e Sostenibilità." Master's Degree Thesis, Università Ca' Foscari Venezia, 2012. http://hdl.handle.net/10579/1692.
Full textJelcic, Marina, and Camilla Nordahl. "Svårigheter med Balanced Scorecard : En undersökning av vilka svårigheter det finns med Balanced Scorecard." Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-28497.
Full textKarlowitsch, Martin. "Leistungscontrolling mit der balanced scorecard." [S.l.] : [s.n.], 2000. http://deposit.ddb.de/cgi-bin/dokserv?idn=96456162X.
Full textHettefelt, Ulrika, and Charlotte Karlén. "Balanced Scorecard inom kommunal verksamhet." Thesis, Linköping University, Department of Management and Economics, 2002. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1245.
Full textBackground: From the beginning of the 60´s until the beginning of the 80´s the swedish local government has expand enourmously. The expansion didn´t lead to any discussions about how the local government should be controlled or organized. The local government should instead be organized and controlled as administrations. Lately it has became more usual to have these discussions about how local government should be controlled and organized. Nowadys it´s not unusual that local governments imitate private companies.
Purpose: The purpose of this thesis is to analyze how local governments have had the possibility to use Balanced Scorecard.
Limitations: We have only analyzed how local governments have had the opportunity to use Kaplan&Nortons original model about Balanced Scorecard.
Method: We have performed a case study, where we have carried out eight interviews with a total of ten respondents from four local governments and Svenska Kommunförbundet. We have also used internal documents, Internet and already written literature concerning Balanced Scorecard. We have also used local governments respective private companies characteristics.
Results: Local governments characteristics result in that the original model about Balanced Scorecard, can´t be used in local governments as it is performed by Kaplan&Norton. It´s still possible to use the basic idea of the model, but it has to be adapted to local governments conditions.
Andersson, Mikael, and Jens Eriksson. "Balanced Scorecard i projektbaserade organisationer." Thesis, Linköping University, Department of Management and Economics, 1999. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-500.
Full textBakgrund: Projekt är en organisationsform som blivit allt viktigare ochvanligare i företag de senaste åren. I den traditionella projektstyrningen finns brister. Dels fokuserar styrningen ofta enbart på tids- och konstnadsaspekten av projekt, dels upplevs projektorganisationer ofta ha en bristande eller obefintlig koppling till företagets strategi och affärsplan, vilket kan skapa osäkerhet kring mål och prioriteringar. Balanced Scorecard-modellen har utvecklats för att komma till rätta med denna typ av problem. Diskussionen om Balanced Scorecard har dock främst fokuserat på modellens användning och nyttain i mer statiska organisationsformer än projekt.Syfte: Vårt syfte med uppsatsen är att studera hur Balanced Scorecard kan användas för att stödja och styra projekt. Utifrån detta avser vi sedan att utveckla en modell för hur detta ska kunna ske. Genomförande: Studien har genomförts dels i form av en litteraturstudie och dels en empirisk studie av ett fallföretag. Litteraturen, i form av böcker och forskningsartiklar, har använts för att öka vår egen kunskap om området och för att bygga upp uppsatsens referensram. Fallföretaget arbetar i stor utsträckning i projektform och information därifrån har framförallt inhämtats genom intervjuer, bl a med projektledare och projektdeltagare, men även i form av dokumentation rörande företagets projektmetodik.Resultat: Vi drar slutsatsen att Balanced Scorecard är möjligt att använda för att stödja och styra projekt. Ett styrkort för projekt bör brytas ner från företagets existerande styrkort för att få en tydlig koppling mellan företagets strategi och det enskilda projektet. Vid en sådan nedbrytning bör hänsyn tas till faktorer som tidsåtgång, kostnad för framtagningen, integrering med övrig projektstyrning, enkelhet samt begreppsanvändning.
Johansson, Samuel, and Mattias Jönsson. "Kommunalanställdas förändringsbenägenhet beträffande Balanced Scorecard." Thesis, Linköping University, Department of Management and Economics, 1999. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-510.
Full textBakgrund: Det förekommer ett allt starkare tryck på svenska kommuner att effektivisera sin verksamhet. Flera kommuner simulerar en marknadsliknande situation genom den sk kallade beställar-utförar modellen. Ett problem är att rapportera och följa upp verksamheternas helhet, då resultatet i budgetkopplade verksamheter inte definieras av lönsamhet. Balanserat Styrkort är en styrmodell som underlättar en verksamhets uppföljning av kvantitativa och kvalitativa aspekter. Modellen kräver dock att den förankras hos ledning och personal för att få avsedd effekt. En förutsättning för att den ska kunna framgångsrikt implementeras är att personalen uppvisar en förändrinjgsvilja beträffande konceptet.
Syfte: Vårt syfte med uppsatsen är att kartlägga kommunalanställdas förändringsbenägenhet beträffande implikationerna av balanserat styrkort. Utifrån detta avser vi dra slutsatser om problemen och möjligheterna, med avseende på de anställdas uppfattningar, med att implementera balanserat styrkort i kommunal verksmahet.
Genomförande: Studien har genomförts dels i form av litteraturstudie och dels en emirisk studie av två kommunala enheter. Litteraturen består av böcker och forskningsartiklar som behandlar balanserat styrkort, budgetkopplad verksamhet och förändringsteori. Den här litteraturen har använts för att öka vår egen kunskap och för att bygga upp uppsatsens referensram. Den empiriska studien omfattar intervjuer med fem respektive sex representanter ur den operativa personalen vid en beställarenhet och en utförarenhet inom Linköpings kommun.
Resultat: Vi finner att personalen vid såväl beställarenheten som vid utförarenheten i allmänhet uppvisar hög förändringsbenägenhet beträffande balanserat styrkort. De ställer sig övervägande positiva till implikationerna av styrkortet och till konceptet i sin helhet. Viss skepticism om respektive verksamhets förmåga att genomföra en implementering förekommer dock och detta kan eventuellt skapa motstånd.
Blomberg, Fredrik, and Robert Lundgren. "Strategiers påverkan på Balanced Scorecard." Thesis, Linköping University, Department of Management and Economics, 2001. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-849.
Full textAtt det är av stor vikt att kunna mäta och följa upp ett företags utveckling råder det ingen tvekan om. Det går i litteraturen att finna mängder av både finansiella och icke-finansiella nyckeltal och rekommendationer som ett företag kan använda sig av. Balanced Scorcard är ett verktyg som inte bara fokuserar på det finansiella utfallet i förtaget, utan även andra aspekter inom organisationen. Vad vi har funnit intressant i den litteratur som finns skriven kring Balanced Scorecard är att det inte finns någonting skrivet om, eller någon som har problematiserat kring användandet av verktyget utifrån olika strategiska utgångspunkter.
Johansson, Alexander, and Li Larsson. "A Standalone Sustainability Balanced Scorecard." Thesis, Blekinge Tekniska Högskola, Institutionen för industriell ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-11127.
Full textJesus, Maria Miguel Almeida de. "Balanced Scorecard nas PME’s portuguesas." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/20815.
Full textBalanced Scorecard (BSC) é uma metodologia de medição de desempenho capaz de criar um equilíbrio entre medidas financeiras e não financeiras incluindo diversos indicadores de desempenho, permitindo uma avaliação da organização no curto e no longo prazo. No entanto, parece fraca a utilização deste sistema por parte das Pequenas e Médias Empresas (PME's). Assim, apresentamos um estudo sobre a aplicabilidade do BSC por parte destas. Com esta investigação averiguamos que a ferramenta BSC é, na sua maioria, do conhecimento dos inquiridos, ainda assim constata-se a fraca adesão desta metodologia pelas empresas explicada por a utilização de outra ferramenta de desempenho ou por não ser relevante para o tamanho da empresa. Foi também possível verificar que as medidas não financeiras têm cada vez mais importância no dia-a-dia das empresas tendo sido consideradas importantes pelos participantes. Adicionalmente, os resultados demonstram que o facto de a empresa ter uma estratégia definida e o facto da mesma ser conhecida pelos funcionários está associado a uma maior importância reconhecida das medidas não financeiras. Desta forma, a utilização do BSC por parte das PME's Portuguesas é considerada como uma ferramenta que permite melhorar a avaliação da estratégia da empresa e, consequentemente, ajudar os gerentes a melhorar a qualidade do(s) produto(s) e/ou serviço(s).
Balanced Scorecard (BSC) is a performance measurement methodology able of creating a balance between financial and non-financial measures including several performance indicators, allowing an assessment of the organization in the short and long term. However, the use of this system by Small and Medium Enterprises (SMEs) seems to be weak. Thus, we present a study on the applicability of the BSC by them. With this investigation, we found out that the BSC tool is, in the majority, of the respondents' knowledge, yet there is a weak adherence to this methodology by companies, explained by the use of another performance tool or by not being relevant to the size of the company. It was also possible to verify that non-financial measures are increasingly important in the day-to-day of companies, having been considered important by the participants. Additionally, the results demonstrate that the fact the company has a defined strategy and the fact that it is known to employees is associated with a greater recognized importance of non-financial measures. In this way, the use of BSC by Portuguese SMEs is considered as a tool that allows to improve the assessment of the company's strategy and, consequently, helps managers to improve the quality of the product (s) and/or service (s).
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Tondo, Paulo Cesar. "Balanced scorecard para empresas familiares." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2002. http://hdl.handle.net/10183/4263.
Full textVieira, Gil Alexandre Oliveira. "Suporte tecnológico ao "balanced scorecard"." Master's thesis, Universidade de Aveiro, 2005. http://hdl.handle.net/10773/15248.
Full textAs condições para a sobrevivência e actuação das organizações nos mercados actuais, caracterizados pela sua cada vez maior globalidade, exigência e competitividade impuseram a necessidade urgente da adopção de novas filosofias de gestão. As organizações que buscam o êxito vêem-se obrigadas a focalizar-se numa estratégia, bem definida, estruturada e disseminada por toda a organização, e principalmente orientada à satisfação dos seus clientes. Neste contexto, o Balanced Scorecard (BSC) tem vindo a ganhar cada vez mais popularidade pela inovação que veio trazer à gestão das organizações, uma vez que a sua filosofia assenta na difusão da visão e estratégia por toda a organização tendo em vista um mais efectivo alinhamento dos diversos níveis hierárquicos. Com o aparecimento do BSC, surgiram também sistemas de informação (SI) para apoiar a sua implementação, cada um com características próprias e diferentes abrangências. Decorrente da observação dessa realidade e partindo do principio de que haveriam ainda necessidades não satisfeitas aos utilizadores deste tipo de SI, surgiu a motivação para realizar este trabalho, que se prende com o estudo do suporte tecnológico ao BSC. Mais concretamente, debruçamo-nos sobre o estudo das funcionalidades consideradas mais relevantes presentes nos SI de suporte ao BSC. Este trabalho foi desenvolvido em três fases: estudo do suporte tecnológico ao BSC através da análise de informação publicada pelo instituto Balanced Scorecard Collaborative (BSCol); análise das características dos SI presentes no mercado e certificados pelo instituto BSCol; inquirição de organizações nacionais e estrangeiras com experiência de uso deste tipo de sistemas de informação. Como complemento do estudo realizado, numa segunda fase deste trabalho é proposta uma arquitectura para a concepção de um SI de suporte ao BSC. A contribuição deste trabalho foi a criação de uma lista das funcionalidades consideradas mais relevantes pela comunidade utilizadora de SI de suporte ao BSC, constituindo um guia para qualquer organização que pretenda implementar um sistema de informação da área do BSC. De um outro ponto de vista, a proposta de um modelo conceptual assume-se bastante enriquecedora e adequada, a quem pretenda desenvolver ou aprofundar o estudo deste tipo de sistemas de informação.
Organizational survivor and actuation in the present business environment is characterized by its constant exigency and competitiveness imposed by the urgency to adopt new business management philosophies. The organizations who want to be well succeeded have to focus in a well defined and structured strategy, disseminated along all the organization, and principally oriented to its stakeholder’s satisfaction. In this context, the Balanced Scorecard (BSC) has winning more and more popularity by the innovation brought to organization’s management, because its philosophy settles in the diffusion of the vision and strategy along all the organization as a mean align the hierarchic levels around same values. With the BSC emergence, also appeared information systems to support its implementation, each one with unique features and different scopes. Due to this reality and assuming that current software applications do not yet satisfy all customers’ needs, arose the motivation to realize this study on the BSC technological support. Particularly, this study is about the relevant features in information systems related to one BSC business tool. This work was been developed in three phases: first, we studied the BSC technological support through the analysis of published documentation by the Balanced Scorecard Collaborative institute (BSCol), then we analyzed the certified software applications’ features and, finally we inquired some organizations with experience on this type of information systems. Has a complement to this study, the second part of this work presents a conceptual model of an information system to support this business tool. This work contribution was the conceptualization of a list with the important features in one BSC technological support application. This list can be useful to guide the organizations who want to implement a BSC information system. On the other hand, to the software-houses which want to develop an information system to support the BSC concepts, we think that this study can help them in that task.
Konečná, Martina. "Hodnocení výkonnosti využitím Balanced Scorecard." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223987.
Full textFleissigová, Kamila. "Balanced Scorecard v řízení podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224581.
Full textPochert, Birte. "Konzeption einer unscharfen balanced scorecard : Möglichkeiten der Fuzzyfizierung einer balanced scorecard zur Unterstützung des strategischen Managements /." Göttingen : Cuvillier, 2005. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014810192&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
Full textEriksson, Mårten, and Henrik Svenonius. "Budget vs. Balanced Scorecard : en rollfördelningsanalys." Thesis, Linköping University, Department of Management and Economics, 2000. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-893.
Full textBakgrund: I debatten har BSC då och då dykt upp som ett ersättningsinstrument till budgeten. Vad som inte alltid framgår är vilket eller vilka instrument som bär de roller som traditionellt bärs upp av budgeten.
Syfte: Syftet med uppsatsen är att beskriva och analysera vilka roller som BSC och budgeten har tagit i styrkortsanvändande företag. Avgränsningar: Vi har valt att avgränsa oss ifrån den bransch där budgeten som styrinstrument kanske fått mest kritik, nämligen bankbranschen.
Genomförande: Vi har gjort en förstudie utifrån vilken fyra företag har tagits fram. Dessa företag har sedan studerats på ett fallstudieliknande sätt, via intervjuer. Materialet har sammanställts och legat till grund för analysen.
Resultat: Vi anser att debatten om att BSC skulle kunna ersätta budgeten är överdriven, då de båda systemen i grunden är så olika. BSC är mera av ett prioriteringsinstrument medan budgeten bistår med de finansiella ramarna. Det viktiga blir istället att användande företag inser vilka roller som bäst spelas av resp. system, vilket vi också ger ett förslag på.
Milencovici, Branislavca, Deniz Solmaz, and Aysin Altun. "Balanced Scorecard inom proAros, Västerås stad." Thesis, Mälardalen University, School of Sustainable Development of Society and Technology, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-865.
Full textLindberg, Elin, and Schönfeldt Sara N. "The balanced scorecard at Skellefteå municipality." Thesis, Umeå University, Umeå School of Business, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-22176.
Full textThe concept of the balanced scorecard was introduced by Harvard professors Robert
S. Kaplan and David P. Norton in 1992 when organizations realized that it was no
longer sustainable to focus only on financial objectives in order to stay competitive.
The balanced scorecard was traditionally developed for use in for-profit organizations
but with its fundamental idea that the financial perspective does not always cover
what is most important, it has also been implemented in non-profit organizations
where profit maximization is not the main objective. Although the balanced scorecard
is presented to be an effective management system for survival in a more
challenging and competing environment it has also been strongly criticized by several
authors as well as organization that have unsuccessfully implemented it. Empirical
studies evaluating this relatively new management control system are still rather
limited, especially in non-profit organization which made us eager to look deeper into
the effects of using the balanced scorecard and we identified a research problem;
Is the balanced scorecard an effective management system that improves the
performance of a local public administration in Northern Sweden?
For this study we identified our alignment toward the positivistic scientific ideal. We
have further chosen a deductive approach as the already existing theory of the
balanced scorecard is the base of our research. We have used a qualitative research
strategy where our empirics are based upon eleven semi-structured interviews with
leaders in Skellefteå municipality where they have given their perception of the
balanced scorecard and its influence on the organization management. Our main
purpose has been to evaluate whether the usage of the balanced scorecard is
improving the performance of Skellefteå municipality. In the process of evaluating our
results it has been made evident that the management system is perceived as
performance increasing even though areas of improvements do exists. One example
of improvement could be to develop an IT-tool to facilitate the reporting of the
balanced scorecard as it is at present experienced as a very time consuming process
since it is manually completed. Skellefteå municipality has put a lot of time and effort
on the implementation of the balanced scorecard as well as on developing suitable
perspectives and objectives for the management system. Furthermore, the
municipality has emphasized the importance of communicating and follows up
processes to improve the quality of the system. This careful implementation and
utilization is something that has lead to a balanced scorecard that increases the
performance of Skellefteå municipality
Fahlvik, Svensson Malin, and Camilla Hammar. "Balanced Scorecard ur ett operativt perspektiv." Thesis, Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-72851.
Full textBackground: Balanced Scorecard (BSC) has become a popular way to measure the performance of a company. One reason is that it includes both financial and non-financial goals and measures. BSC is also seen as an instrument to communicate the strategy of the company and create an understanding for what the company wants to achieve. Even though BSC is a successful management tool there is a lack of empirical studies concerning how the model is perceived and used by employees on an operational level in an organization. Aim: The purpose of this study is to describe how BSC is used at an operational level in a company and to explain how strategy and formulation of goals is perceived by the individuals and how it affects their behavior. Furthermore is the purpose of the study to develop a model to increase the operational relevance in BSC. Results: BSC has to be deeply-rooted in the entire organization to achieve the benefits that the scorecard offers. There has to be an engagement and involvement from all employees in the strategy- and scorecard process. We see that persistent problems with BSC many times derive from the difficulty in clarifying and connect the strategy and the scorecard to the individual’s daily work. To create a scorecard which is relevant on an operational level the organization needs to work with six fundamental concepts; Participation, Comprehensibility, Local connection, Uniformity, Influence and Participation from managers. Together these six concepts create an iterative process which will enable knowledge sharing and learning about BSC within the organization. The concepts will facilitate both the strategy process and the scorecard work. They will also clarify how a company can reach a scorecard which is more operationally relevant.
RODRIGUES, WELLINGTON. "PETROBRAS BALANCED SCORECARD: DOWNSTREAM PERFORMANCE INDICATORS." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2006. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=9450@1.
Full textO nível de competitividade atual privilegia o desenvolvimento do pensamento estratégico, exigindo que as empresas se posicionem adequadamente frente às pressões dos agentes de mercado. Um bom sistema de medição de desempenho é fundamental para a estratégia da organização, pois permite verificar se a organização está no rumo desejado. Nesse contexto, alinhar os indicadores estratégicos de área aos corporativos tem grande importância, visto que uma área poderá afetar o desempenho da corporação. Medir esses indicadores não é uma tarefa trivial, haja vista o elevado número de indicadores adotados pelas empresas, geralmente pouco úteis e não balanceados. O modelo de avaliação de desempenho proposto por Kaplan e Norton, em 1990, o Balanced Scorecard permite um melhor equilíbrio entre os indicadores. Uma das organizações que implementaram o BSC é a Petrobras, que vem trabalhando intensamente no refinamento dessa ferramenta em suas Unidades de Negócios. A adoção do BSC pela Petrobras tem como foco uma melhora em seus indicadores e a criação de um Mapa Estratégico que explicita seus objetivos estratégicos de modo apropriado. Essa dissertação analisou o BSC da Petrobras, focalizando os indicadores do Downstream. Em decorrência da análise, sugere-se um novo Mapa Estratégico, com um número menor de objetivos e indicadores, o que possibilita um melhor entendimento das estratégias.
Nowadays, the high degree of competitiveness privileges the development of strategical thinking, and the companies are required to adequately face the market pressure. A good performance measuring system is fundamental for the strategy of the organization, for it helps the organization to maintain the desired direction. In this context, it is important to align each area strategical indicators with corporative objectives, since an area might affect corporation performance. To measure these indicators is not a trivial task, since the companies can adopt a great number of them, generally ineffective and not balanced for. The model of performance evaluation proposed by Kaplan and Norton, in 1990, called the Balanced Scorecard, provides a better balance between performance indicators. Petrobras, as one organization that implemented BSC, is intensely working in the refinement of this tool in its businesses units. The adoption of BSC by Petrobras aims at improving its indicators and creating a Strategical Map that highlightens its strategical objectives in an appropriate way. This dissertation analyzes Petrobras BSC, focusing the indicators at the Downstream area. As a result of this analysis, a new Strategical Map is suggested, with a reduced number of objectives and indicators, which makes possible to better communicate its strategies.
Hjortheimer, Marcus, and Özcan Mustafi. "Balanced Scorecard : Faktorer som påverkar implementeringsprocessen." Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-19874.
Full textNovák, Jiří. "Balanced Scorecard v Chart Ferox, a.s." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-4168.
Full textVysloužil, Radovan. "Teoretické a praktické aspekty Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-18562.
Full textTýcová, Hana. "Balanced Scorecard pro VŠE v Praze." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-85275.
Full textUrban, Pavel. "Návrh informačního systému pro Balanced Scorecard." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192442.
Full textOleinikova, Yekaterina. "Aplikace Balanced Scorecard ve výrobním podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-197244.
Full textNechanický, Jakub. "Aplikace Balanced Scorecard v bankovní instituci." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199706.
Full textVyhnálková, Hana. "Aplikace Balanced Scorecard ve výrobní společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-204956.
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