Balanced Scorecard inom kommunal verksamhet
Business and economicsBalanced ScorecardBalanserad styrningLocal governmentLocal governments characteristicsJörgen DahlgrenEkonomi
Background: From the beginning of the 60´s until the beginning of the 80´s the swedish local government has expand enourmously. The expansion didn´t lead to any discussions about how the local government should be controlled or organized. The local government should instead be organized and controlled as administrations. Lately it has became more usual to have these discussions about how local government should be controlled and organized. Nowadys it´s not unusual that local governments imitate private companies. Purpose: The purpose of this thesis is to analyze how local governments have had the possibility to use Balanced Scorecard. Limitations: We have only analyzed how local governments have had the opportunity to use Kaplan&Nortons original model about Balanced Scorecard. Method: We have performed a case study, where we have carried out eight interviews with a total of ten respondents from four local governments and Svenska Kommunförbundet. We have also used internal documents, Internet and already written literature concerning Balanced Scorecard. We have also used local governments respective private companies characteristics. Results: Local governments characteristics result in that the original model about Balanced Scorecard, can´t be used in local governments as it is performed by Kaplan&Norton. It´s still possible to use the basic idea of the model, but it has to be adapted to local governments conditions.