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Budgetlös styrning: en fallstudie av Handelsbanken
Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
2009 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesisAlternative title
Beyond budgeting : a case study of Handelsbanken (English)
Abstract [sv]

Budgeten är ett vanligt förekommande styrmedel i företag idag, dock har dess roll och värde fått skarp kritik från flera håll. Det finns mycket forskning kring för- och nackdelar med budget och även kring alternativa styrverktyg, men endast lite material kring vad budgetlösa företag använder i praktiken.  Syftet med uppsatsen har varit att beskriva och förklara den budgetlösa styrningen, samt varför företag frångår den fasta årsbudgeten. Uppsatsen har byggt på en kvalitativ studie av ett företag och det empiriska materialet har insamlats genom en personlig intervju. Undersökningen har visat att nyckeln till ett väl fungerande budgetlöst system är en decentraliserad organisation med tydlig företagskultur och mål samt med kostnadseffektivitet i centrum. Vi tror dock inte att en decentraliserad organisation är ett krav för att det budgetlösa systemet ska fungera, men att decentralisering i ett budgetstyrt företag inte är det ultimata förhållandet om målet är maximal lönsamhet.

Abstract [en]

The budget is a regularly used means of control in today’s companies – even though its value has been strongly criticized from many directions. There have been a lot of researches about both the advantages and disadvantages of budgeting, as well as alternative means of control, but only little is documented about what sort of system the non-budget companies use in their organization. The purpose of the study was to describe and explain the non-budget system, and why companies abandon the budget. The thesis was based on a qualitative study of one company and the empirical material has been collected through a personal interview. The study has shown that the key to a well functioning non-budget system is a decentralized organization with a well implemented company strategy, a well defined goal and where the focus lies on cost efficiency. However, we do not believe that an organization has to be decentralized for the non-budget system to work, but we do believe that decentralization in a budget organization is not the ultimate composition if the goal is to maximize the profit.

Place, publisher, year, edition, pages
2009. , p. 48
Keywords [sv]
Budget, budgetlös, budgetering
National Category
Business Administration
Identifiers
URN: urn:nbn:se:miun:diva-9127OAI: oai:DiVA.org:miun-9127DiVA, id: diva2:222781
Presentation
(English)
Uppsok

Supervisors
Examiners
Available from: 2009-07-06 Created: 2009-06-09 Last updated: 2009-07-06Bibliographically approved

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CiteExportLink to record
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