Mot balanserad styrning i teamorganiserad produktion

Abstract

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.QC 20100525</p