Uppföljning och utvärdering av det balanserade styrkortet : Är balanserat styrkort ett värdeskapande och strategiskt instrument inom den kommunala verksamheten?

Detta är en Kandidat-uppsats från Högskolan Dalarna/Personal och arbetsliv; Högskolan Dalarna/Personal och arbetsliv


The need to steer economic development has always been great and as

management model has the balanced scorecard has been popular since the mid-

1990s, mainly in the private sector but also in the municipal sector. The

introduction of the balanced scorecard has been primarily to organizations to see

more than economic dimensions. The Balanced Scorecard was originally a

measurement system, and today it works more as a strategic instrument. In our

study is a case study to evaluate a municipality and how they make use of the

balanced scorecard as a tool for strategic and value-adding work in municipal


In the local business is it important that the organization adapts the balanced

scorecard, so it fits on the basis that it is a politically driven organization, with

mandates, committees and administrations. In our study, we used a qualitative

method with a deductive approach. In the study, we have gathered information

through a case study where we interviewed 7 people in leading positions. In our

analysis and results section, we came to the conclusion that the municipality does

not use the balanced scorecard correctly. We also found that the balanced

scorecard as a tool for value creation and strategic planning does not work in a

favorable way. In our study, we see difficulties with the implementation of the

balanced scorecard. If the municipality has invested in implementing the balanced

scorecard at all levels of the business so the municipality would be able to use it on

one of the activities more adequately. When the municipality is a politically driven

organization, it is important that vision alive and changing based on the conditions

that reflect the outside world and the municipality in general. Looking at a vivid

vision, goals and business ideas, it's balanced scorecard in line with how a

balanced scorecard should look like. The municipality has a strategic plan in terms

of staff and employees at large. In the study, we have seen that the strategic plan is

not followed up in a good way and for the business favorably, the municipality

chooses the easy way out for evaluation.

Employee participation to changes and ongoing human resources management

feels nonexistent. However, as has been the vision of creating empowered and

motivated employees. In our conclusion, we describe how we in our study look at

the use of the balanced scorecard in municipal operations. We can also discern that

a balanced scorecard as a tool for value creation and strategic work is good if it is

used properly. In the study, we have concluded that the municipality we have

chosen to study should not use the balanced scorecard when you have not created

the tools and platforms required for employees, civil servants and politicians to

evaluate, monitor and create a living scorecard change over time. The study

reveals major shortcomings in the implementation, evaluation and follow-up

possibilities, and the consequence of this is that the balanced scorecard is not

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preferable in municipal operations as a strategic instrument for value creation and

long-term planning.

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