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Budgetering inom den Svenska Hockeyligan och HockeyAllsvenskan: En kvalitativ studie om budgeteringsarbetet i osäkra miljöer
Karlstad University, Faculty of Economic Sciences, Communication and IT.
Karlstad University, Faculty of Economic Sciences, Communication and IT.
2014 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Det vanligaste ekonomiska styrmedlet är budgetering, budgetering används i alla branscher oavsett hur stor den externa osäkerheten är. Den här studien behandlar och granskar hur budgeteringsarbetet ser ut i organisationer som verkar i en osäker miljö, där vårt fokus riktas mot hockeyklubbarna i de två högsta hockeyligorna i Sverige.Syftet med uppsatsen är att förklara hur organisationerna i de två högsta hockeyligorna i Sverige arbetar med budgetering. I syftet ingår även att redogöra för hur organisationerna hanterar extern osäkerhet. I den teoretiska referensramen presenteras de olika definitioner och tidigare forskning som finns inom budget, budgetering samt osäkerhetsfaktorer. I studien har använts en kvalitativ metod med verktygen; personlig intervju, mejlintervju samt dokumentinsamling. Sex ekonomer som arbetar i sex olika hockeyklubbar har intervjuats via en personlig samt fem mejlintervjuer.Analysen fokuserar på den decentralisering organisationer inom hockeyligorna arbetar med i sitt budgetarbete samt hur utvecklingen ser ut. Där behandlas även miljön organisationerna verkar i samt olika osäkerhetsfaktorer. Exempel på viktiga slutsatser är att organisationer som verkar i osäkra miljöer kan dra fördel av att dela upp budgeten i mindre delar för att separera osäkerhet A från osäkerhet B samt att organisationerna inom den Svenska Hockeyligan och HockeyAllsvenskan kan dra fördel av att använda decentralisering i budgetarbetet.

Abstract [en]

The most common element of management control system is budgeting, budgeting is used in all industries no matter how big the external uncertainty is. This study will reflect on and examine how budgeting works in organizations that appear in uncertain environments, where the focus will be on the two highest rated hockey leagues in Sweden.The purpose of the study is to describe how the organizations in the two highest rated hockey leagues in Sweden work with budgeting. The purpose is also to describe how organizations manage external uncertainty. The theoretical framework presents different definitions and previous research about budget, budgeting and uncertainties. In the study we have been using a qualitative method with the tools; face-to-face interview, e-mail interview and documentary secondary data. Six economists who work in six different hockey organizations have been interviewed.The analysis focuses on the decentralization that organizations in the hockey leagues work within their budgeting and also how the development appears. It also discusses the environment in which the organizations operate and uncertainty factors. Examples of important conclusions are that organizations in uncertain environments can benefit from dividing the budget into smaller parts, separating uncertainty A from uncertainty B. The organizations in the Swedish Hockey league and HockeyAllsvenskan can also benefit from decentralization when working with their budget.

Place, publisher, year, edition, pages
2014.
Keyword [en]
budget, budgeting, external uncertainty, uncertain contexts, SHL, HockeyAllsvenskan
Keyword [sv]
budget, budgetering, extern osäkerhet, osäkra miljöer, SHL, HockeyAllsvenskan
National Category
Business Administration
Identifiers
URN: urn:nbn:se:kau:diva-33061OAI: oai:DiVA.org:kau-33061DiVA: diva2:731160
Subject / course
Business Administration
Educational program
Business Administration and Economics, 180 hp
Supervisors
Examiners
Available from: 2014-07-01 Created: 2014-07-01 Last updated: 2014-07-01Bibliographically approved

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Budgetering inom den Svenska Hockeyligan och HockeyAllsvenskan(510 kB)391 downloads
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CiteExportLink to record
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Citation style
  • apa
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  • nn-NB
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  • Other locale
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Output format
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