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The role of balanced scorecard in manufacturing: A tool for strategically aligned work on continuous improvements in production teams?
KTH, Tidigare Institutioner                               , Industriell ekonomi och organisation.
2002 (Engelska)Ingår i: PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL: A COMPENDIUM OF RESEARCH / [ed] Epstein MJ; Manzoni JF, 2002, Vol. 12, s. 181-208Konferensbidrag, Publicerat paper (Övrigt vetenskapligt)
Abstract [en]

In this paper we analyze the role of balanced scorecard in strategically aligned work on continuous improvements in production teams. The analysis is based on survey responses from 51 engineering industry companies and data from three case studies. Two continuous improvement strategies are identified with the use of cluster analysis, namely, the expert task force strategy and the wide focus strategy. These strategies were found to be closely related to specific features of the local work organization. The case studies shows that there is a clear connection between local work on continuous improvements in teams and implementation and use of the balanced scorecard. A common role of balanced scorecard is to facilitate focus, resource allocation, prioritization and comprehensive coordination of continuous improvement activities, which implies a potential for exploiting the local and operational knowledge base. The balanced scorecard applications, however, are adapted to each strategy for continuous improvements as well as the features of the work organization by a unique emphasis on control of content, process and goals.

Ort, förlag, år, upplaga, sidor
2002. Vol. 12, s. 181-208
Serie
STUDIES IN MANAGERIAL AND FINANCIAL ACCOUNTING ; vol 12
Nationell ämneskategori
Annan maskinteknik
Identifikatorer
URN: urn:nbn:se:kth:diva-13063ISI: 000181628900009ISBN: 0-7623-0867-2 (tryckt)OAI: oai:DiVA.org:kth-13063DiVA, id: diva2:320509
Konferens
Workshop on Performance Measurement and Management Control
Anmärkning
QC 20100525Tillgänglig från: 2010-05-25 Skapad: 2010-05-25 Senast uppdaterad: 2010-05-25Bibliografiskt granskad
Ingår i avhandling
1. Mot balanserad styrning i teamorganiserad produktion
Öppna denna publikation i ny flik eller fönster >>Mot balanserad styrning i teamorganiserad produktion
2003 (Svenska)Licentiatavhandling, sammanläggning (Övrigt vetenskapligt)
Abstract [en]

During the 1990s two contrasting paths to the organization of work have emerged in the Swedish engineering industry: the structure-conservative and structure-innovative. This thesis deals with the latter, and focuses primarily on necessary changes in management control systems that support structureinnovative forms of team-organized work. Three types of management control systems are studied in this thesis: performance management and measurement systems, systems for continuous improvements and wage systems.

The empirical base of this thesis consists of data from an exploratory survey study as well as a multiple case study.

On a general level, the survey study indicates a lack of congruence between structure and systems. Many companies seem to have started to move along the structure-innovative path but have not changed the management control systems accordingly. However, there are good reasons for doing so. The companies that have chosen the structure-innovative path perform better in terms of productivity, quality and cost reduction. These are also the companies that have changed their management control systems to the greatest extent.

The case study provides examples of how management control systems may be changed to fit structure-innovative forms of team-organized work. The main focus has been on the use of Balanced Scorecard. How a strategic continuous improvement capability was developed and sustained in the studied companies is illustrated. The findings extend previous research on new production concepts, which, this thesis argues, are not to be regarded as an issue of technology and vertical division of labour only, but also of supportive management control systems.

Ort, förlag, år, upplaga, sidor
Stockholm: KTH, 2003. s. 81
Serie
TRITA-IEO, ISSN 1100-7982 ; 2003:14
Nyckelord
shop-floor teams, management control and Swedish engineering industry
Nationell ämneskategori
Annan maskinteknik
Identifikatorer
urn:nbn:se:kth:diva-1670 (URN)91-7283-623-7 (ISBN)
Presentation
(Engelska)
Anmärkning

QC 20100525

Tillgänglig från: 2004-01-19 Skapad: 2004-01-19 Senast uppdaterad: 2017-01-19Bibliografiskt granskad

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