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Zoo klar til fremtiden

Balanced Scorecard i Zoologisk Have i KbenhavnHovedopgave HD Regnskab og konomistyring Handelshjskolen i Kbenhavn 11. Maj 2009 Opgaveskriver: Charlotte Christensen Vejleder: Michael Andersen

Hovedopgave HD(R) Handelshjskolen i Kbenhavn

Zoo klar til fremtiden

IndholdsfortegnelseKapitel 1 - Introduktion 1.1 Indledning ........................................................................................................................................ 5 1.2 Problemformulering ......................................................................................................................... 6 1.3 Metodevalg ...................................................................................................................................... 6 1.4 Afgrnsning ..................................................................................................................................... 7 1.5 Opgavestruktur ................................................................................................................................. 8 Kapitel 2 Virksomhedsbeskrivelse 2.1 Historie ........................................................................................................................................... 10 2.2 Organisationen ................................................................................................................................ 11 2.3 konomi ......................................................................................................................................... 12 Kapitel 3 Introduktion af Balanced Scorecard 3.1 Historien bag Balanced Scorecard .................................................................................................. 15 3.2 De fire perspektiver ........................................................................................................................ 17 3.2.1 Det konomiske perspektiv ............................................................................................ 17 3.2.2 Kundeperspektivet .......................................................................................................... 17 3.2.3 Det interne perspektiv ..................................................................................................... 18 3.2.4 Lrings- og vkstperspektivet ....................................................................................... 18 3.3 Balanced Scorecard som styringsvrktj ....................................................................................... 19 3.4 Strategikort ..................................................................................................................................... 20 3.5 Balanced Scorecard i non-profit virksomheder .............................................................................. 21 3.6 Kvalitet af performancemlinger i Balanced Scorcard ................................................................... 22 3.6.1 Kongruens ....................................................................................................................... 23 3.6.2 Kontrollerbarhed ............................................................................................................. 23 3.6.3 Rettidighed ..................................................................................................................... 24 3.6.4 Akkuratesse .................................................................................................................... 24 3.6.5 Forstelighed .................................................................................................................. 25 3.6.6 Omkostningseffektivitet ................................................................................................. 26 3.7 Opsamling Kapitel 3 .................................................................................................................... 26 Kapitel 4 Strategi 4.1 Mission og vision ........................................................................................................................... 28

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Hovedopgave HD(R) Handelshjskolen i Kbenhavn

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4.2 Vrdikde ...................................................................................................................................... 29 4.2.1 Zoos vrdikde .............................................................................................................. 30 4.3 Udvikling af strategi ....................................................................................................................... 32 4.3.1 Omverdensanalyse .......................................................................................................... 33 4.3.2 Interessentanalyse ........................................................................................................... 34 4.3.3 SWOT ............................................................................................................................. 35 4.3.4 Identificering af strategiske emner ................................................................................. 38 4.3.5 Udvikling af strategien ................................................................................................... 40 4.3.5.1 Strategi Zoo ................................................................................................... 40 4.3.5.2 Strategi Det videnskabelige omrde .............................................................. 40 4.3.5.3 Strategi Kunder .............................................................................................. 41 4.3.5.4 Strategi Internt fokus ..................................................................................... 41 4.3.5.5 Strategi konomi ........................................................................................... 42 4.3.5.6 Strategi Medarbejdere .................................................................................... 42 4.4 Opsamling Kapitel 4 .................................................................................................................... 43 Kapitel 5 Balanced Scorecard i Zoo 5.1 Udarbejdelse af Balanced Scorecard i Zoo ..................................................................................... 44 5.2 Strategikort ..................................................................................................................................... 46 5.3 rsags-virkningsrelationer ............................................................................................................. 50 5.4 Mlstninger .................................................................................................................................. 52 5.4.1 Mlstning Det videnskabelige perspektiv ................................................................. 53 5.4.2 Mlstning Det finansielle perspektiv ........................................................................ 54 5.4.3 Mlstning Kundeperspektivet ................................................................................... 54 5.4.4 Mlstning Perspektivet for interne processer ............................................................ 56 5.4.5 Mlstning Lrings- og vkstperspektivet ................................................................ 57 5.5 Mltal .............................................................................................................................................. 58 5.5.1 Mltal Det videnskabelige perspektiv ......................................................................... 61 5.5.2 Mltal Det finansielle perspektiv ................................................................................. 63 5.5.3 Mltal Kundeperspektivet ........................................................................................... 65 5.5.4 Mltal Perspektivet for interne processer .................................................................... 67 5.5.5 Mltal Lrings- og vkstperspektivet ........................................................................ 70 5.5.6 rsags-virknings-relationer blandt strategiske mltal .................................................... 72 5.6 Faststtelse af ml og initiativer .................................................................................................... 75 5.6.1 Ml og initiativer Det videnskabelige perspektiv ........................................................ 76

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Hovedopgave HD(R) Handelshjskolen i Kbenhavn

Zoo klar til fremtiden

5.6.2 Ml og initiativer Det finansielle perspektiv ............................................................... 76 5.6.3 Ml og initiativer Kundeperspektivet .......................................................................... 77 5.6.4 Ml og initiativer Perspektivet for interne processer ................................................... 78 5.6.5 Ml og initiativer Lrings- og vkstperspektivet ....................................................... 78 5.7 Opsamling Kapitel 5 .................................................................................................................... 79 Kapitel 6 Perspektivering 6.1 Perspektivering ............................................................................................................................... 83 Kapitel 7 Konklusion 7.1 Konklusion ..................................................................................................................................... 85 Litteraturliste Faglitteratur .......................................................................................................................................... 87 Artikler ................................................................................................................................................. 87 Hjemmesider ............................................