Создание отчетов: отчеты о здоровье сотрудников 
Кайседо М., Мартенссон М.

Введение;
От учета затрат к отчетам о здоровье;
Метод;
Управление здоровьем в шведском муниципалитете;
Что заставляет все это работать: лежащие в основе предположения;
Создание системы моральных ценностей;
Заключение;

Ключевые слова: управленческий учет, интеллектуальный капитал, Швеция, сбалансированная система показателей, сотрудники, личное здоровье

Аннотация

Цель этой статьи — исследовать структуру идеи отчета о здоровье и предположения, на которых она основана. Авторы анализируют опубликованные отчеты муниципалитета шведского города Умео с точки зрения представленных в них аргументов. Эти аргументы соответствуют логике, согласно которой хорошие результаты определяются факторами здоровья и удовлетворенности сотрудников.
Они являются необходимыми условиями внутреннего качества работы, что, в свою очередь, определяет высокое качество обслуживания.

Журнал: «Мотивация и оплата труда» — №1, 2012 (© Издательский дом Гребенников)
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Кайседо Микаель Холмгрен

Школа бизнеса, Университет Мелардалена, и Школа бизнеса и экономики Линнеуса, Университет Линнеуса.

Векше, Швеция

Мартенссон Мария

Школа бизнеса, Университет Мелардалена.

Вестерос, Швеция