Vad krävs för en lyckad implementering av balanserade styrkort?

Sammanfattning: Background: Balanced scorecard is a relatively new strategy in analysing activities in a company. To carry out a strategy in an organization a successful implementation is very important. Strategy implementations are unique for each organization and to succeed it has to be formulated and implemented with the individual companies particular conditions as starting- point. A problem is that the implementation sometimes is treated as a small detail in the planning process. This problem depends on how the strategic plans is carried out. A brilliant plan which is poorly implemented will only give a mediocre result. Purpose: Our purpose is to investigate how to make a successful implementation of a balanced scorecard. Method: We have been studying four different companies in the ABB-group. This companies works in different enterprises, different geographic seating and with different experiences of balanced scorecard. We have collected data by doing interviews. Results: We consider that the privately most important factor to achieve a successful implementation is to get the co-workers engaged in the work with the Balanced Scorecard. Another important factor to success is that the organization has enough resources, principally regarding time to work with the scorecard. We also think that resources as education in the concept and how the co-workers is supposed to work with it is important for the success. We have also detected some difficulties that the company has to look out for and prepare to handle. The companies we looked into experienced a scepticism and a feeling of insecurity among some of the co-workers, mostly the salaried employees. In many of the companies there was also a tiredness in projects which resulted in an expectant reception of the scorecards. The companies handled this through information and education.