Hybridstyrning i två industriföretag: Betydelsen av omgivning, organisationsstruktur och strategi i SmurfitKappa och LKAB Minerals
Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Swedish industrial companies are still experiencing pressure on profitability after the financial crisis of 2008, which increases the need for a well-functioning financial control. Customer demands and new global competitors increase. This has lead to a greater focus on adapting their financial control systems to fit the changing business environment, organizational structure and corporate strategy to enhance their competitiveness. Industrial companies combine budgetary control to a greater extent with economic forecasts or balanced scorecards to obtain a more future-oriented budgetary control system with updated information from the outside world, which is also called hybrid control. The aim of this study was to develop a better understanding and a comparison of how the business environment, organizational structure and corporate strategy affect the hybrid control for the companies selected. To fulfill the purpose of this study, the authors used a qualitative study to explore two different hybrid control systems within two industrial companies. The study found that the corporate hybrid control for one of the companies was characterized by a budget dominated system and the other by a scorecard dominated system. The conclusion for the study was that both hybrid systems are greatly influenced by the business environment and strategy. It can be explained by the industrial sector conservative character when changes in the organizational structure do not occur at the same rate as in the other variables. It has been found that other factors, such as the business culture, help to explain the form of the hybrid control system.
Place, publisher, year, edition, pages
2016. , 44 p.
Social Behaviour Law
Samhälls-, beteendevetenskap, juridik, Situationsbaserad teori, ekonomistyrning, balanserat styrkort, prognoser
IdentifiersURN: urn:nbn:se:ltu:diva-47810Local ID: 551f4415-2354-418d-a38e-84aa7eab5004OAI: oai:DiVA.org:ltu-47810DiVA: diva2:1021139
Subject / course
Student thesis, at least 15 credits
Business Administration, bachelor's level
Validerat; 20160614 (global_studentproject_submitter)2016-10-042016-10-04Bibliographically approved