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Hur styrning utan budget sker i praktiken: - En fallstudie på Ahlsell 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.
2014 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
Abstract [sv]

På senare tid har en kritisk diskussion växt fram kring användandet av budget som styrmedel. Budgeten anses vara tidskonsumerande, resurskrävande och den anses även inte tillhandahålla relevant information, vilket har medfört att det finns företag som avskaffat budgeten som styrmedel. Men hur styrs företag utan budget och är det möjligt att styra ett företag utan budget? Det finns forskare som anser att företag som styrs utan budget får problem med planering, samordning samt styrning av aktiviteter då de saknar ett ramverk. Ahlsell AB är företag som har styrt sin verksamhet utan budget i 17 år. Den här studien fokuserar på att fastställa vilka styrmedel som används i företaget istället för budget till planering, samordning, kommunikation, prestationsmätning, belöningar, samt motivation, vilket är aktiviteter som budgeten anses täcka.

Abstract [en]

Background and problem: Lately a critical discussion about the use of budget as a controltool has increased. A budget is considered to be time and resource consuming and not providing adequate information. The outcome regarding this is that there are companies that have abandoned the budget as a control tool. Research finds that companies in which are not using budget as a control tool faces problems with planning, coordinating and controlling activities because of the absence of a framework. Ahlsell AB is a company that abandoned the budget as a control tool 17 years ago. This study focuses on establishing which control tools that are used instead of the budget to plan, coordinate, communicate, measure performance, reward and motivate, which are activities that the budgets deems to cover.Purpose: This study aims to establish how Ahlsell works with planning, coordination, communication, performance measurement, rewarding and motivation without budget at different levels within the organization.Method: A deductive case study on Ahlsell has been used for this thesis. The empirical data was conducted as the primarily source through semi structured interviews but also through secondary data such as internal education material and other published company information.Conclusion: To control the business the organization needs to be decentralized and consist of a relatively large number of small profit centers. “Relative performance” is another assumption, which aims to compare the business to performances of previous year, other units and competitors in order to continuously improve the outcome. By using only one IT-system available for everyone within the company, benchmarking and target figures for KPI, Ahlsellenables to control the company without a budget.

Place, publisher, year, edition, pages
2014. , 121 p.
Keyword [en]
Beyond budgeting, control, management accounting control, budgeting.
Keyword [sv]
Budgetlös styrning, Beyond Budgeting, Styrning, budget.
National Category
Business Administration
URN: urn:nbn:se:lnu:diva-37734OAI: diva2:756696
Subject / course
Business Administration - Management Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Available from: 2014-10-20 Created: 2014-10-18 Last updated: 2014-10-20Bibliographically approved

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