Prestationsmått
Ett verktyg för styrning - eller en rapport bland alla andra. Om mellanchefers tillämpning av prestationsmått i styrningen av operativa enheter.
Performance measuresKey performance indicatorsBalanced scorecardManagement control systemMiddle managers
A performance measurement system can be used as a means to evaluate past performances and to communicate prioritizations. It has also been proposed that a performance measurement system can serve as a method to execute strategies, guide in operational decisions and constitute a tool for making the organization more efficient. Yet one may question if such a system will ever reach this capacity if operating managers do not utilize it as a management tool, but rather treat it as a mere report in the bunch. This paper explores how middle managers in fact apply performance measures and what obstacles there are to integrating them in the management of subunits. Furthermore it serves to investigate whether these managers experience a conflict between how they are expected to use the measures and what they deem possible to adopt. The purpose of this latter question is to analyze if such a conflict can be used as an indicator of whether the measurement system is being integrated in the management of the subunits or not. It is found that the way the performance measures are applied varies depending on a number of factors including the emphasis put on the system by the superiors, how well it fits with the management control system as a whole, as well as the actual design of the specific measures. It is also established that the absence of conflicts does not assure that the performance measures are being applied in actual management of the subunits.