Resultatenheter i kommunalteknisk verksamhet : struktur, process och effekt
Hellström, Mikael LU
(2002)
- Abstract
- The focus of this thesis is on the most widespread organizational change that the public sector has gone through during the 1990s: the introduction, implementation and continuous use of profit centers. There are three major reasons for studying profit centers. First, profit centers appear to have become a permanent element in the management of local government. Second, profit centers were used differently in the 1990s than previously, as they became part of an effort to make local government organizations more market-oriented. Third, analyzing profit centers using data other than financial measurements, as has been most common to date, represents a fresh approach.
A contingency theory serves as the starting point for the... (More) - The focus of this thesis is on the most widespread organizational change that the public sector has gone through during the 1990s: the introduction, implementation and continuous use of profit centers. There are three major reasons for studying profit centers. First, profit centers appear to have become a permanent element in the management of local government. Second, profit centers were used differently in the 1990s than previously, as they became part of an effort to make local government organizations more market-oriented. Third, analyzing profit centers using data other than financial measurements, as has been most common to date, represents a fresh approach.
A contingency theory serves as the starting point for the study. The study's empirical data is based on an examination of technical services in the Water/Sewage, Road, and Park maintenance departments of four municipalities: Norrköping, Örebro, Oskarshamn, and Oxelösund. In 1992, these municipalities—which vary in size, economic situation, and political majority—implemented profit centers and a purchaser provider model. The profit centers were implemented to achieve a more market-oriented focus.
A model was developed for studying profit centers as well as important factors associated with implementing profit centers. This model also includes the intentions that underlie the implementation of profit centers. The model consists of four different parts that should be viewed as a whole because they are interdependent and affect one another.
The study shows that it is the intentions that exist at the time of implementation that should control the choice of design and, not least, application of the profit center model. For example, if the goal is mainly to achieve cost consciousness, it is not as important how revenues are defined as it would be if the goal were to achieve a businesslike approach.
Research diverges regarding the effects of new management tools in the local government sector. Based on this study, it can be noted that implementing profit centers has had effects in all four municipalities studied, though these effects varied. Both the intensity and the occurrence of effects seem to vary in accordance with situational variables. (Less) - Abstract (Swedish)
- Popular Abstract in Swedish
Fokus i denna avhandling är en av de mest frekventa organisationsförändringarna i den offentliga sektorn under 1990-talet, införandet av resultatenheter. Det finns tre huvudsakliga anledningar till att studera resultatenheter. För det första eftersom resultatenheter förefaller bli ett bestående inslag i den framtida styrningen av den kommunala sektorn. För det andra har resultatenheter kommit att få en annan användning under 1990-talet än tidigare genom att det blivit en del i ett försök att marknadsorientera de kommunala organisationerna. För det tredje är det intressant med en studie där resultatenheter ses utifrån ett helhetsperspektiv, vilket hittills inte varit det mest förekommande då fokus... (More) - Popular Abstract in Swedish
Fokus i denna avhandling är en av de mest frekventa organisationsförändringarna i den offentliga sektorn under 1990-talet, införandet av resultatenheter. Det finns tre huvudsakliga anledningar till att studera resultatenheter. För det första eftersom resultatenheter förefaller bli ett bestående inslag i den framtida styrningen av den kommunala sektorn. För det andra har resultatenheter kommit att få en annan användning under 1990-talet än tidigare genom att det blivit en del i ett försök att marknadsorientera de kommunala organisationerna. För det tredje är det intressant med en studie där resultatenheter ses utifrån ett helhetsperspektiv, vilket hittills inte varit det mest förekommande då fokus framförallt varit på finansiella mått.
Syftet i avhandlingen är att beskriva införande och tillämpning av resultatenheter i kommunalteknisk verksamhet, analysera vilka effekter tillämpningen av resultatenheter gett upphov till samt diskutera varför dessa effekter uppstått.
Den övergripande ansats som utgör en utgångspunkt för studien är en contingency-ansats. Studiens empiri består av fyra kommuners kommunaltekniska utförarverksamheter där va, gata och park speciellt studerats. De fyra kommunerna är Norrköping, Örebro, Oskarshamn och Oxelösund. Kommunerna är olika såtillvida att de varierar i exempelvis storlek, ekonomisk situation och politisk majoritet. Gemensamt för kommunerna är att de alla införde resultatenheter med tillhörande beställar-utförarmodell 1992 samt att syftet med införandet av resultatenheter var att uppnå ökad marknadsorientering.
En modell har tagits fram för hur man kan studera resultatenheter och vad som är viktigt vid införandet av resultatenheter. Denna modell möjliggör också att hänsyn tas till de intentioner som finns med införandet av resultatenheter. Modellen består av fyra olika delar som skall ses som en helhet i meningen att de är beroende av och påverkar varandra.
Studien visar att det som bör styra vilken utformning och inte minst vilken tillämpning av resultatenhetsmodellen som görs är vilka intentioner som finns med införandet. Om intentionerna exempelvis främst är att åstadkomma kostnadsmedvetenhet är det inte lika viktigt hur intäktsbestämningen sker som det är om ambitionen är att åstadkomma affärsmässighet.
Forskningen pekar i olika riktningar avseende vilka effekter nya styrverktyg i den kommunala sektorn gett. Utifrån denna studie kan konstateras att införandet av resultatenheter gett effekter i alla de studerade kommunerna. (Less)
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/record/20814
- author
- Hellström, Mikael
LU
- supervisor
- opponent
-
- Olve, Nils Göran
- organization
- alternative title
- Profit center in municipal technincal services. Structures, processes and effects
- publishing date
- 2002
- type
- Thesis
- publication status
- published
- subject
- keywords
- economic theory, econometrics, Economics, intention of change, municipal, organizational design, effects, profit center, economic systems, economic policy, Nationalekonomi, ekonometri, ekonomisk teori, ekonomiska system, ekonomisk politik
- pages
- 280 pages
- publisher
- Lund Business Press
- defense location
- Ekonomicentrum 3, sal 207
- defense date
- 2002-06-11 10:15:00
- ISBN
- 91-974074-7-x
- language
- Swedish
- LU publication?
- yes
- id
- a43e2dda-402a-4fc6-8449-fca7fd60b5be (old id 20814)
- date added to LUP
- 2016-04-04 12:04:55
- date last changed
- 2018-11-21 21:08:53
@phdthesis{a43e2dda-402a-4fc6-8449-fca7fd60b5be,
abstract = {{The focus of this thesis is on the most widespread organizational change that the public sector has gone through during the 1990s: the introduction, implementation and continuous use of profit centers. There are three major reasons for studying profit centers. First, profit centers appear to have become a permanent element in the management of local government. Second, profit centers were used differently in the 1990s than previously, as they became part of an effort to make local government organizations more market-oriented. Third, analyzing profit centers using data other than financial measurements, as has been most common to date, represents a fresh approach.<br/><br>
<br/><br>
A contingency theory serves as the starting point for the study. The study's empirical data is based on an examination of technical services in the Water/Sewage, Road, and Park maintenance departments of four municipalities: Norrköping, Örebro, Oskarshamn, and Oxelösund. In 1992, these municipalities—which vary in size, economic situation, and political majority—implemented profit centers and a purchaser provider model. The profit centers were implemented to achieve a more market-oriented focus.<br/><br>
<br/><br>
A model was developed for studying profit centers as well as important factors associated with implementing profit centers. This model also includes the intentions that underlie the implementation of profit centers. The model consists of four different parts that should be viewed as a whole because they are interdependent and affect one another.<br/><br>
<br/><br>
The study shows that it is the intentions that exist at the time of implementation that should control the choice of design and, not least, application of the profit center model. For example, if the goal is mainly to achieve cost consciousness, it is not as important how revenues are defined as it would be if the goal were to achieve a businesslike approach.<br/><br>
<br/><br>
Research diverges regarding the effects of new management tools in the local government sector. Based on this study, it can be noted that implementing profit centers has had effects in all four municipalities studied, though these effects varied. Both the intensity and the occurrence of effects seem to vary in accordance with situational variables.}},
author = {{Hellström, Mikael}},
isbn = {{91-974074-7-x}},
keywords = {{economic theory; econometrics; Economics; intention of change; municipal; organizational design; effects; profit center; economic systems; economic policy; Nationalekonomi; ekonometri; ekonomisk teori; ekonomiska system; ekonomisk politik}},
language = {{swe}},
publisher = {{Lund Business Press}},
school = {{Lund University}},
title = {{Resultatenheter i kommunalteknisk verksamhet : struktur, process och effekt}},
year = {{2002}},
}