Vilka blir effekterna vid införandet av BSC i en stor respektive en liten kommun?

How the running and controlling goes, vary on different municipalities, depending how the organization is constructed and what is being prioritised. There exist laws and directives which the businesses have to follow, but beyond this the organisations are quite free to prioritise and to decide what the best is for the community as a whole unit. The municipality has access to different tools which purpose is to help them running the organization as good as possible, so they can create a well-operated business. This is very important, regarding that the tax money should be spent in an effective way, and be able to do so it is required good and well-functioned system of control. A big change has happened when the instrument BSC (Balanced Scorecard) was introduced in certain municipality. In this essay the focus lies on two municipalities, Vellinge and Kristianstad. Our purpose with this research is to examine which effects the introducing of BSC has had on the municipalities. There has also exist some interest to see if there are any special factors that makes the BSC look different in both units. The data collection is build upon interviews that has been carried out in Vellinge and Kristianstad. Economics and responsible of the operation has been interviewed, since they have given us a lot of information regarding our subject. With help of our theoretic underframe which takes up the theory behind BSC and NPM, we have been able to analyse similarities and differences between the municipalities. Vellinge and Kristianstad municipalities have different qualifications with the formation and the using of BSC. It can be mentioned for example that Vellinge is a relative small municipal and less people is involved in the process. That leads to their BSC is quite detailed and thoroughly. Further, there are some tendencies that the municipality is new thinking, when they run some of the organization on contract. Kristianstad is in contrary a big municipality, which has led to that the management decides how the formation of the BSC shall look and the municipality can been seen as a little bureaucratic controlled. They run most of the organization inside the municipality, on the contrary to Vellinge. Our conclusion is that the size of the municipality matters, concerning the effects of BSC. Is the municipalities smaller and has a more flat organization, there is a possibility that the implementation of BSC goes quicker and smoother