Utformning av balanserat styrkort i handikappförvaltningen, Karlskrona kommun

• Main Authors: Isacsson, Erica, Edler, Louise, Svenson, Louise, Johannesson, Marthina
• Format: Others
• Language: Swedish
• Published: Linnéuniversitetet, Ekonomihögskolan, ELNU 2010
• Subjects: Balanserat styrkort; utformning; offentlig verksamhet
• Online Access: http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-11270

Purpose: The main purpose of our study is to explain how the disability management in the municipality of Karlskrona can design its balanced scorecard from a theoretical basis. The mission of the balanced scorecard is to improve the management control system. To achieve the main purpose we have to study the problems that exist with the current control system, which then becomes our second purpose. Method: Our study has a qualitative approach. The design of the study is a case study in which one case has been looked at. The empirical data is collected through interviews and documents. We have gathered our theory through scientific articles and literature. Results: The goals set by the board are unclear and hard to define. This has lead them to more or less focus only on the economic objective, to keep within the budget framework. The economic focus has lead to a short-term perspective which in turn leads to focus on the wrong things and not on the critical factors of their mission. The disability management has in our opinion a well designed foundation for its balanced scorecard. They have a well formulated vision from which they indirectly have linked their strategies, however they need to communicate their vision to the employees. The chosen perspectives and goals are well designed although we lack a learning and growth perspective. Some of their activities and key figures should in our opinion be reviewed. They have unconsciously created a cause-effect relation both within and across the perspectives. They should have the cause-effect relation in mind for future revisions and degradations. They should also formulate an action plan to complete their balanced scorecard.