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Vikten av prestationsmätning: En utvärderingsstudie av P2P-processen på IKEA AB, Finance Services
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
The importance of performance measurement : -An evaluation study of the P2P process on IKEA AB, Finance services (English)
Abstract [sv]

Bakgrund: Prestationsmätning syftar till att implementera ett företags strategi. För att lyckas med det krävs tillgång till relevant information för att ta rätt beslut. Nya alternativa organisationsformer som shared service centres har lett till en ökad efterfrågan på ny anpassad ekonomistyrning. En förfrågan om att utvärdera P2P-processens prestationsmätningssystem på IKEA AB, Finance Services ledde till utvärderingsstudien.

Syfte: Syftet med utvärderingsstudien är att utveckla en modell med dimensioner, för att analysera prestationsmätningssystem på shared service centres. Analysmodellen kommer appliceras på P2P-processen inom IKEA AB, Finance Services. Om brister identifieras finns avsikten att föreslå hur de bör åtgärdas.

Metod: Undersökningsdesignen för studien är en utvärderingsstudie. Empiriskt material har hämtats in genom semistrukturerade intervjuer.

Slutsats: Avsaknaden av mål leder till otydlighet gentemot intressenter. Samtidigt görs en generalisering där samtliga mått benämns som KPIs för att förenkla styrningen. Det påverkar verksamheten eftersom det saknas riktlinjer för hur prestationer bedöms och om de ligger på en rimlig nivå. En tydligare uppdelning av prestationsmåtten skulle leda till en bättre styrning av verksamheten och lägga mer fokus på att nå övergripande mål.

Abstract [en]

Background: The purpose of a performance measurement system is to implement a business strategy. In order to successfully implement this will the resources of relevant information be required. New options of organization structures creates an increasing demand of suitable financial control systems. A request to evaluate the performance measurement system on the P2P-process on IKEA AB, Finance Services made this evaluation study possible.

Purpose: The purpose with this evaluation study is to develop a model with dimensions, used for an analysis of performance measurement systems on shared service centres. The model will be used to evaluate the P2P-process on IKEA AB, Finance Services. If deficits are detected we intend to suggest solutions for these problems.

Method: The method used in this study is an evaluation study. The empirical data was gathered through semi-structured interviews.

Conclusion: The absence of concrete goals creates vagueness to stakeholders. In addition, all the performance measures is named KPIs to make the financial control easier for employees. This affects the business because it lacks to provide guidance regarding how to assess performances and whether the performances seems to be at reasonable levels. A transparent distinction between the performance measures would create a better operations management and focus more on achieving strategic goals.

Place, publisher, year, edition, pages
2015. , 80 p.
Keyword [en]
Performance measurement system, KPI, PI, Evaluation study, Shared service centre, Performance measures
Keyword [sv]
Prestationsmätningssystem, KPI, PI, Utvärderingsstudie, Shared service center, Prestationsmått
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-45032OAI: oai:DiVA.org:lnu-45032DiVA: diva2:825560
External cooperation
IKEA AB
Subject / course
Business Administration - Management Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2015-06-24 Created: 2015-06-23 Last updated: 2015-06-24Bibliographically approved

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