Balanced Scorecard i svenska kommuner

Sammanfattning: 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.