Prestationsmätning ur ett kostnadsledarstrategiskt perspektiv: En fallstudie på Gekås Ullared AB
Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Performance measurement from a cost leadership strategy perspective : A case study on Gekas Ullared AB (English)
Bachelor thesis, Business Administration and Economics Programme, School of Business and Economics at Linnaeus University in Växjö.
Spring of 2015
Title: Performance measurement from a cost leadership perspective - A case study on Gekås.
Authors: Adrienn Csiszer, Hannah Lundberg & Helena Wennerström
Tutor: Eva Gustavsson
Examiner: Karin Jonnergård
Keywords: Performance measurement, Performance measurement systems, Generic strategy, Cost leadership strategy, Financial and non-financial measurements.
Purpose: The purpose of this study is to examine how a company with a clear cost leadership strategy chooses to work with performance measurements, with a view to comparing a practical example to theorethical approaches.
Methodology: The method chosen for this paper is a case study on Gekås AB. The presented data were collected through interviews conducted with four employees on Gekås.
Conclusion: The study concludes that for a business with cost leadership strategy the financial measurements are more important than non-financial meausurements. For Gekås it is important to keep the performance measurement simple and understandable for the employees. They only use three measurements (sales, hours and sales per hour) in planning and in evaluation. In conclusion, the complex models that is described in many articles and studies are unnecessary for Gekås thus the cost is greater than the use.
Place, publisher, year, edition, pages
2015. , 56 p.
Performance measurement, Performance measurement systems, Generic strategy, Cost leadership strategy, Financial and non-financial measurements.
IdentifiersURN: urn:nbn:se:lnu:diva-45109OAI: oai:DiVA.org:lnu-45109DiVA: diva2:826811
Subject / course
Business Administration - Management Accounting
Business Administration and Economics Programme, 240 credits
Gustavsson, Eva, Universitetsadjunkt
Jonnergård, Karin, Professor