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Varför en resultatenhet valde att inte implementera balanserat styrkort: En fallstudie hos Parafon Akustik AB
University of Skövde, School of Technology and Society.
2009 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Why a result unit choosed to not implement balanced scorecard : A case study at Parafon Akustik AB (English)
Abstract [sv]

När man läser om olika managementkoncept kan man ibland få uppfattningen om att de är lösningen på många av de problem som organisationer upplever sig ha. Ett av dessa koncept är balanserade styrkortet som kan användas för styrning av företag på både strategisk nivå såsom på operativ nivå. Resultatenheter som bedriver ekonomistyrning enligt traditionella formella styrmedel och som försökt implementera det balanserade styrkort har troligtvis någon gång upplevt att de hamnat i konflikt med de finansiella krav som organisationen ställer. Vidare tycks det finnas en övertro på att det balanserade styrkortet ska vara anpassningsbart för varje organisation i varje situation samt att det har en positiv effekt på det ekonomiska resultatet. Nödvändigtvis behöver ett införande av ett balanserat styrkort inte innebära att styrning av en organisatorisk enhet förbättras.

Abstract [en]

When reading about different management concepts one can sometime get the impression of that they are the solutions to many of the problems that organizations experience. One of these concept is the balanced scorecard that can be use for steering a company both on a strategic level as well on an oprerational level. Result unit which take usage of economic steering according to formal means of controll and that have tried to implement the balanced scorecard have probably sometime experienced that they have come into conflict with the financial expectations that the organization have put up. Furthermore, it seems to be a belief in that the balanced scorecard should be suitable for every organization in every situation and to have a positive impact on the financial result. Not necessarily can an implementation of a balanced scorecarad mean that steering of a result unit is improved.

Place, publisher, year, edition, pages
2009. , 26 p.
Keyword [en]
balanced scorecard
Keyword [sv]
balanserat styrkort
National Category
Business Administration
Identifiers
URN: urn:nbn:se:his:diva-3039OAI: oai:DiVA.org:his-3039DiVA: diva2:221180
Presentation
(Swedish)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2009-06-15 Created: 2009-06-03 Last updated: 2009-10-14Bibliographically approved

Open Access in DiVA

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf