Bruk av ikke-finansiell prestasjonsmåling i norske produksjonsbedrifter
Sammendrag
Sammendrag
I de senere årene har prestasjonsmåling kommet i fokus, og særlig ikke-finansielle nøkkeltall og såkalt balansert målstyring har blitt stadig viktigere. I denne studien ser vi nærmere på bruk av ikke-finansiell prestasjonsmåling i norske produksjonsbedrifter. Resultatene viser at bedriftene måler både finansiell og ikke-finansiell informasjon. Ansattrelaterte og finansielle mål er de to mest brukte kategoriene prestasjonsmål. Selv om det er ulik grad av viktighet blant prestasjonsmålene, er alle perspektivene i balansert målstyring representert blant de mest brukte prestasjonsmålene. Studien viser også at bedrifter som bruker balansert målstyring, ikke er de bedriftene som har fokus på de ikke-finansielle prestasjonsmålene, noe som indikerer at utstrakt bruk av prestasjonsmål er uavhengig av om bedriften bruker balansert målstyring. Resultatene tyder på at bedrifter som opplever usikkerhet i omgivelsene eller bruker elementer av Just-in-Time, bruker et bredt spekter av prestasjonsmål. Under de andre betingelsene er man mer selektiv i valg av prestasjonsmål. For eksempel vil valg av prestasjonsmål i forbindelse med strategi avhenge av hvordan bedriften forsøker å differensiere seg. Resultatene tyder også på at norske produksjonsbedrifter har en tendens til å ha en sentralisert beslutningsstruktur, men at dette avhenger noe av de andre betingelsene.
Nøkkelord
Abstract
In recent years, the interest in the topic of performance measurement has grown considerably. In this study, we examine the use of non-financial performance measurements in Norwegian manufacturing firms. The results show that firms measure both financial and non-financial information. Employee and financial measurements are the two most widely used categories of performance measurement. Even though the measurements vary in importance, all of the Balanced Scorecard perspectives are represented among the most widely used measurements. The study shows that firms that use a Balanced Scorecard are not among the firms that place a strong emphasis on non-financial performance measurements. This indicates that widespread use of performance measurements is not dependent on the use of a Balanced Scorecard. Firms that perceive environmental uncertainty or use elements of Just-in-Time utilize a broad spectrum of performance measurements. Under the other contingencies, firms are more selective in their choice of performance measurements. For example, the choice of performance measurements depends on strategic orientation and how the firm seeks to differentiate itself from its competitors. Finally, the results indicate that Norwegian manufacturing firms tend to have centralized decision structures, but this depends to some extent on the other contingencies.
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Published online: 15 May 2018
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