Balanced Scorecard i svenska kommuner
FöretagsekonomiBusiness administration - informationBalanced scorecardBalanserat styrkortBscKommunerNyckeltalEkonomistyrning
Purpose: The purpose with our study is to accomplish a quantitative research of
all municipalities in Sweden and see why they apply Balanced Scorecard. The
study will also investigate the spread of Balanced Scorecard, even the benefits
and how they use it.
Method: In our study we have chosen a quantitative research. The study has been
accomplished with a questionnaire survey which we sent to all of the Swedish
municipalities. We have also done a literature study to get more knowledge
about relevant theories. Finally we have compiled the questionnaire in Netigate
and Excel, and analysed the result from the questionnaire.
Results: Balanced Scorecard is well-known in the Swedish municipalities and 36
percent of the municipalities use this scorecard in whole or in parts of the
organisation. Customer- and financial perspectives is the most common but also
the employee perspective is regularly used. The most ordinary measures are
citizen-satisfied-index, results of the year, absence due to sickness and
emloyee-index. Remarkable is that several municipalities don?t have any
it-solution at all. The primary reason why the municipalities use Balanced
Scorecard is to be more efficient. It?s common that municipalities use
traditional plans to control the organisation even if they use Balanced
Scorecard. The most of the municipalities are satisfied with their Balanced
Scorecard and think they get some success from it.