Open this publication in new window or tab >>2002 (English)In: PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL: A COMPENDIUM OF RESEARCH / [ed] Epstein MJ; Manzoni JF, 2002, Vol. 12, p. 181-208Conference paper, Published paper (Other academic)
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.
Series
STUDIES IN MANAGERIAL AND FINANCIAL ACCOUNTING ; vol 12
National Category
Other Mechanical Engineering
Identifiers
urn:nbn:se:kth:diva-13063 (URN)000181628900009 ()0-7623-0867-2 (ISBN)
Conference
Workshop on Performance Measurement and Management Control
Note
QC 201005252010-05-252010-05-252022-06-25Bibliographically approved