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Ekonomistyrning och etablering inom detaljhandeln: En fallstudie på XXL sport och vildmark AB
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2017 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
Abstract [sv]

Bakgrund och problem: Detaljhandeln kännetecknas av dynamiska och svårförutsägbara förutsättningar, vilket medför att styrning av butikers lönsamhet samt etablering av nya butiker är två vitala aspekter för detaljhandelsföretag. XXL sport och vildmark har lyckats bli störst i Norden inom branschen, sportvaruhandeln, från det att företaget startades i Norge, 2001. Således kan det utläsas att XXL haft en snabb tillväxt genom deras aggressiva etableringsstrategi, vilken även har präglats av lönsamma varuhus. Utifrån tidigare studier och forskning belyses ett behov av vidare studier relaterat till ekonomistyrning inom detaljhandeln i kombination med etableringsbeslut.

Syfte: Syftet med denna studie är att öka kunskapen om den löpande styrningen och etableringsbeslut inom svensk detaljhandel, genom att studera ett stort tillväxtföretag inom detaljhandeln.

Metod: Baserat på denna studies förklarande forskningsfrågor och syfte valdes en enfallsstudie som forskningsstrategi. Datainsamlingen utfördes genom semistrukturerade intervjuer med representativa personer inom fallföretaget.

Slutsats: Detaljhandelns kortsiktiga- och finansiella fokus, har lett till ett prominent användande av nyckeltal och finansiella mått för att styra lönsamheten av butiker. Som ett vitalt komplement till detta finansiella fokus visade sig den informella styrningen vara, för att bemöta detaljhandelns dynamiska förutsättningar. Studien påvisar att frekvent diagnostiskt- och interaktivt användande av formella- samt informella styrmedlen kan leda till en tydligare implementering av strategier i kombination med effektivare kontroll och styrning inom butiker. Vidare belyses även de mest förekommande underlagen och kriterierna för etableringsbeslut, geografiska aspekter, demografiska aspekter, ekonomiska aspekter, magnetism, konkurrens och mättnad. Slutligen påvisar även studien sambandet mellan den löpande styrningen och etablering av butiker, där det finns en ömsesidig relation.

Abstract [en]

Background and problem: The retail sector is characterized by dynamic and unpredictable conditions, which means that managing profitability of stores and establishing new stores are two vital aspects for retail companies. XXL sport och vildmark has managed to be the largest in the Nordic region in the industry, sporting goods trade since its start in Norway, 2001. Thus, it can be seen that XXL had rapid growth through their aggressive establishment strategy, which has also been characterized by profitable department stores. Based on previous studies and research, there is a need for further studies related to management control in retail trade in combination with establishment decisions.

Purpose: The aim of this study is to increase knowledge of management control and establishment decision-making in Swedish retail, by studying a large retail growth company.

Method: Based on this study, explanatory research questions and objectives were chosen as a one-off study as a research strategy. Data collection was carried out through semistructured interviews with representative persons in the case company.

Conclusion: Retail's short-term and financial focus has led to the prominent use of KPI and financial measures to control profitability of stores. As a vital complement to this financial focus, informal governance proved to be important, in order to respond to the dynamic conditions of retail trade. The study shows that frequent diagnostic and interactive use of formal- and informal controls can lead to a clearer implementation of strategies combined with more effective control within stores. Furthermore, the most prominent criterias for establishment decisions, geographical aspects, demographic aspects, economic aspects, magnetism, competition and saturation are also highlighted. Finally, the study also shows the connection between management control and the establishment of shops, where there is a two-way mutual relationship.

Place, publisher, year, edition, pages
2017. , p. 160
Series
Christoffer Torbiörnsson
Keywords [en]
Management control, retail, stores, establishment, replication, strategy
Keywords [sv]
Ekonomistyrning Etablering Detaljhandel, Ekonomistyrning, detaljhandel, butiker, etablering, replikation, strategi
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-68759OAI: oai:DiVA.org:lnu-68759DiVA, id: diva2:1157331
Subject / course
Business Administration - Management Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2017-11-16 Created: 2017-11-15 Last updated: 2017-11-16Bibliographically approved

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