Blekinge Hospital suffers from a budget shortage of 100 million SEK, while the government now requires that hospitals will no longer be running a deficit. Blekinge Hospital will then use their limited resources to survive in the future and the activity must be enhanced in order to keep costs low without having to lay off personnel. The idea is that the organisation should be more efficient with a more efficient resource usage. Performance measurement systems are important tools for achieving the policies set out within an organization, measuring and evaluating performance is a way to see where improvements in efficiency may be necessary in the business. Balanced Scorecard (BSC) is one of several measuring systems, where the focus is on measuring non-financial performances.

In 2010, SAS received the "On time performance service" award by Flightstats. This award was an affirmation of long-term work, both in projects and as an ongoing process, which the company sought to systematically improve punctuality on its flights. The extent to which SAS followed the values and the underlying theories of the cornerstone model for total quality management was the main issue in this essay. Whether there are conditions for the company to get even further by working in other ways was also investigated. In addition, the importance of punctuality in relation to customer satisfaction was discussed.

This study aims to examine how performance management is compatible with the operations at Sida, Sweden?s International Development Cooperation Agency, by performing interviews with representatives from Sida. The public sector is facing increased demands on accounting, which has emerged as an institutionalized social norm in society. The nature of Sida?s operations, however, proves to be highly complex, rendering results based management difficult to implement.

ProblemPerformance management på individnivå innebär att styra individen utifrån individuella mål som förmedlar organisationens övergripande strategi till medarbetarna. För att förstärka styreffekterna av individuella mål kan en belöning kopplas till måluppfyllelsegrad. Effekten av ett bonussystem ställer stora krav på samarbete mellan chef och anställd då de tillsammans ska ställa upp realistiska mål som syftar till att utveckla den enskilde individen samtidigt som de bidrar till organisationens övergripande mål och resultat. Därmed är det viktigt att undersöka hur medarbetare och chefer påverkas av individuella mål kopplade till bonus och vilka effekter detta får inom företaget. Vilken effekt har målsättnings-, uppföljnings- och utvärderingsarbetet på styrning och motivation bland medarbetare och chefer?SyfteSyftet är att undersöka och öka förståelsen kring hur styrning och motivations-aspekter påverkas då performance management bryts ner till individnivå samt hur en belöningskoppling kan förstärka den eventuella styreffekten.MetodUndersökningen har genomförts i form av en fallstudie där intervjuer använts som främsta empiriinsamlingsmetod.

Syftet är att beskriva och analysera VBM ochBSC samt diskutera möjligheten att integreradessa. Studien bygger på en kvalitativ metod därteoretiska begrepp inom Value BasedManagement och Balanced Scorecard analyserasoch jämförs med empiriska undersökningar iform av intervjuer. Kombinationen av VBM och BSC resulterar i ett lämpligt styrverktyg för många företag. Det är ingen perfekt kombination. Koncepten kompletterar dock varandra och ger en mer heltäckande bild av företagets verksamhet och strategiska möjligheter..

PURPOSE: By analysing collected data using theory, we aim to interpret the design, implementation and the usage of BSC in NPO?s to be able to contribute to the research. METHODOLOGY: A case study design has been made through semi-structured interviews and backed up by a quantitative survey and internal documents. THEORETICAL PERSPECTIVES: Based on the sources given from the creators of the scorecard together with some sceptics and some followers, we have outlined the bases of balanced scorecard. To map out the non-profit sector and its strategic needs, the theories have tried to settle the specific need for the strategic tool given.

The Intellectual Capital Statement facilitates the mapping of interdependent and simultaneously impacting intellectual capital factors in a unique way. The process-orientation of the German approach differentiates it from its predecessors and gives an advantage over alternative procedures. By combining these aspects with the possibility to communicate the company?s efforts and progress in the field of intellectual capital, the German Intellectual Capital Statement (Wissensbilanz) provides an effective management tool..

This thesis has been performed as a part of the Bachelor degree in Industrial Engineering and Management at the School of Engineering in Jönköping. The thesis is written on behalf of Pallco AB, which is an engineering company that performs subcontracting, surface treatment, and assembly of components, mainly in steel and aluminium. The thesis focuses on identifying and analyzing the customer order fulfillment process of three customers at Pallco AB.The main objective of the thesis is to distinguish time differences in the company?s administrative work for each of the three customers. Furthermore, Lean thinking is following as a thread through the whole thesis.

The aim of this master?s thesis is to examine how managers in some public libraries are using performance measurements and to what extent decision making is based on the results. The main questions posed are:??What performance measurements and indicators are used in the libraries examined???What is the attitude towards performance measurements among library managers???How and to what extent are performance measurements and indicators used in the process of decision making???What improvement would library managers wish regarding the development of performance measurements in public libraries?The theory is based on a model of evaluation of the public sector in addition to general steps of evaluation of quality and performance measurement results. The investigation is based on qualitative interviews with seven managers of public libraries in Sweden.

We have produced a process mapping and from there developed a document management plan for the research service at the Labour Movement Archives and Library (ARAB) in Stockholm, Sweden. The project was conducted during five weeks in the spring of 2011 at ARAB and the resulting classification structure and document plan has been formulated and presented to the staff at a seminar. We found that the institution in some cases were suffering from an inadequate documentation in a number of the identified processes, and also in their records management and archiving. In this additional memorandum follows an analyzing discussion of activity-based document- and archive management, e-archives and process mapping. We have accordingly tried to standardize the process of research services and contribute to a more adequate document management within the institution.

Management control systems are a popular area of research and a lot of new research has been done over the past years. This development has been looking into new situations and circumstances, and interdisciplinary studies are being made to further understand the connection between different fields of study. A new field of study that has grown significantly over the past few years is the connection between management control systems and entrepreneurship. Leading researchers have proposed a number of questions for further research and one of them is the board of directors? use of management control systems in entrepreneurial firms.The purpose of this study was to examine the differences and similarities in the board of directors? use of management control systems between entrepreneurial and non-entrepreneurial firms.The study was conducted as a deductive qualitative study through interviews with respondents from entrepreneurial and non-entrepreneurial firms.

This study investigated the performance and cost of scarification with a tractormounted excavator. Due to variations in terrain conditions the performance variedbetween 0.08 and 0.11 ha/E15h and, with a machine cost of 366 SEK/h, the cost ofscarification varied between 3 330 and 4 750 SEK/ha..

Background: In a world that are becoming more and more aware of the climate changes that occur as a consequence of the increasing emissions around the world companies? experience that the opinion blame the internal processors for this. Many companies feel forced to align their strategies to the environmental goals set by the community. Some of the emissions the companies? operations can be linked to business trips and it is therefore interesting to see how these can be reduced by using different performance measures.

The world's natural resources are constantly being reduced, which increases the pressure on companies to actively engage themselves in environmental activities. Meanwhile, stakeholders focus is being broadened and it is now important not only to supply a particular product or service but also show that they are actively pursuing an environmental agenda. Companies can use various tools to aid in environmental efforts, but also to demonstrate to the world that the company is actively engaged in environmental activities. One such tool is the environmental standard ISO14001 which provides the company with guidance and support on how the business must manage its environmental efforts. To show a business' progress in environmental performance, it is advantageous to use environmental performance indicators as they enable stakeholders to easily understand how the business works with environmental issues.Authors in the field explain that the environmental management system propagation is limited in service organizations.

With new energy directives in place, the Swedish Social Service (SSS) stands beforethe challenge how to reduce the energy demand in its locales. It is a complex matter,as the locales are rented from various property owners and it becomes a question ofhow to reduce the operational electricity and influence the property owners to workmore with energy efficiency. This thesis takes a balanced research approach in threeparts. Firstly a qualitative part in form of interviews with personnel at the SSS and itsproperty owners, secondly a quantitative part of descriptive nature in form of energystatistics and thirdly a literature review of Energy Management (EM) Supply ChainManagement(SCM), Green Supply Chain Management(GSCM) and EnviromentalPerformance Indicators (EPI). This in order to be able to give normativerecommendations of how the SSS should act to reduce its energy consumption in itslocales and provide new insights on how EM, SCM, GSCM and EPI can be applied ineffect.