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Ekonomistyrning, på liv eller död?: En kvalitativ studie om controllers användning av styrmedel inom sjukvården.
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.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2015 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Management accounting, of life or death? (English)
Abstract [sv]

Bakgrund: Sjukvården beskrivs som oerhört komplex och genom bland annat utveckling av ny och dyr teknik, som i sin tur genererar bättre vård, gör det svårt för sjukhus att hålla sin budget. En controller har en fundamental roll i en organisations ekonomistyrning och ska med hjälp av diverse styrmedel styra och kontrollera så att verksamheten drivs mot ekonomiska mål.

Syfte: Syftet med uppsatsen var att beskriva och analysera hur en controller inom sjukvården använder ekonomiska styrmedel för att nå ekonomisk måluppfyllelse samt skapa en förståelse för hur en controller hanterar balansgången mellan ekonomisk måluppfyllelse och vårdkvalité.

Metod: Uppsatsen är formad med en kvalitativ forskningsdesign. En flerfallstudie har använts som forskningsstrategi där den empiriska datan är insamlad genom ostrukturerade intervjuer med anställda vid två sjukhus i Småland, länssjukhuset i Kalmar och centrallasarettet i Växjö. Det teoretiska avsnittet är byggt med data som insamlats från litteratur och vetenskapliga artiklar som varit tillgängliga via Linnéuniversitetets bibliotekskatalog.

Slutsats: De resultat som framkommer av studien påvisar att en controllerns användning av styrmedel tenderar att fokusera på ekonomisk måluppfyllelse. Genom användning i större utsträckning av de styrmedel som är under utveckling finns möjligheter för controllern att även påverka vårdkvalité.

Abstract [en]

Background: Health care organisations are seen as complex due to

the all time ongoing development of new and expensive technology.

Which in other hand generates better quality but makes it hard for

these organisations to keep within their budget. A controller has an

fundamental role in the work with managing accounting within

organisations. With the help of a setup of control instruments the

controller are to manage and control so that operations helps the

organisation to reach its economic targets.

Purpose: Our purpose with this thesis were to study a selection of

health care organisation. Through explaining and analyzing the

controllers usage of control instruments to reach economic targets and

develop an understandning for how a controller are handling priority

between economic targets and care quality.

Method: The thesis were formed with a qualtivive research design.

With a strategy of studying multiple cases were the empirical data

gathered from interviews with employees at two hospitals in Småland.

Our theoretical chapter is built on information collected from

litterature and scientific articles that were available through the library

catalogue at Linnaeus University.

Conclusion: The results of this thesis shows that a controllers usage

of control instruments focus on economic targets rather then care

quality. With an greater use of the control instruments that are under

development the controller has an opportunity to influence on care

quality.

Place, publisher, year, edition, pages
2015. , 65 p.
Keyword [en]
Controller, management accounting, health care, budget, balanced scorecard, BSC, benchmarking, care quality
Keyword [sv]
Controller, ekonomistyrning, sjukvård, budget, balanserat styrkort, BSk, kostnad per patient, KPP, benchmarking, vårdkvalité
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-44757OAI: oai:DiVA.org:lnu-44757DiVA: diva2:823367
Subject / course
Business Administration - Management Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2015-06-18 Created: 2015-06-18 Last updated: 2015-06-18Bibliographically approved

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