Implementering av balanserat styrkort: Praktikfallet Swedish Tissue
Independent thesis Advanced level (degree of Magister)Student thesis
Background: A Balanced Scorecard can be used as a tool for communicating and presenting the vision and strategic goals of an organisation in a way that is easy to understand. Implementing a scorecard will support the learning process and dialog concerning the strategy of the organisation. It will also increase the employees understanding of the organisation and motivate them to reach the strategic targets.
Purpose: To evaluate and describe employees opinions of a Balanced Scorecard that has been created by the management group from a management point of view. From that, our aim is to recommend our case company, Swedish Tissue, how to implement their Balanced Scorecard. We will also give more general recommendations on how to implement a scorecard.
Method: The conclusions in this thesis are the result of a case study. The case studied is Swedish Tissue, a Swedish tissue manufacturer. Some 20 qualitative interviews with employees at lower level have been performed. Information about the company has been contained from information material and through interviews with the management group.
Results: A scorecard that is distributed only through mail does not create any specific interest within the organisation. To create understanding, involvement and dialog, for the scorecard, the employees have to be involved in the scorecard process at an early stage. Other important issues for a successful implementation of a scorecard is:
· goals that are derived from all levels of the organisation so that every individual can identify with them · making it easy to understand · connecting rewards to the goals of the scorecard · frequent updating.
Place, publisher, year, edition, pages
Ekonomiska institutionen , 2005. , 103 p.
Business and economics
Ekonomi, Balanced Scorecard, styrkort, styrning, implementering, Magnus Holmström
Economics and Business
IdentifiersURN: urn:nbn:se:liu:diva-92ISRN: LIU-EKI/EP-D--05/006--SEOAI: oai:DiVA.org:liu-92DiVA: diva2:23802