Tham khảo tài liệu 'controlling strategy management and performance measurement_7', kinh doanh - tiếp thị, quản trị kinh doanh phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | STRATEGIES AND ORGANIZATIONAL PROBLEMS 135 the image of four dimensions of performance measurement and it allowed a local interpretation of what strategy was about namely the local problematization of cross-functional integration. Figure 7 illustrates how the BSC gained its initial characteristics in ErcoPharm. Kvadrat BSC for planning Kvadrat develops and markets modern soft furnishing designs and curtains to the contract market and selected segments of the retail market. Today Kvadrat is a brand name in a professional market where quality and design are vital parameters. Production takes place in twenty-eight textile factories and print-works in Western Europe. In 2001 2002 with the combined effort of some 160 employees Kvadrat achieved a turnover of approximately 50 million. Exports account for 80 per cent of the turnover. The rationale behind the development of BSC in Kvadrat was enhanced integration of planning activities. At the time when the BSC was mentioned as a solution the firm saw itself as overly creative and innovative. The chief controller explained the rationale of the then possible implementation as follows Our most important reason for implementing balanced scorecard was that we needed a planning culture at that time. The employees are not good at writing down what they wanted and committing themselves to what they have planned. If plans are written like in BSC you can actually check whether you have done it or not afterwards. Kvadrat is a creative company and we think it is important that we ve got the spirit creativity in the air. However the creative culture can be hard to handle. It cost a lot of money and can be a problem when we want to produce things and get them out of the door. We simply have to plan in order to survive. People have to commit themselves. In Kvadrat the BSC was mobilized as a means to promote a planning culture which stood in contrast to the reliance on the power of individuals pursuance of creativity and innovation. The .
