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Strategisk ekonomistyrning för ökat värdeskapande: En enfallsstudie av tillverkningsföretaget Norden Machinery 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.
2015 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Strategic Management Accounting for improved value creation (English)
Abstract [sv]

PROBLEMDISKUSSION Strategisk ekonomistyrning kategoriseras av att vara mer externt orienterat än den traditionella ekonomistyrningen och uppmärksammades av Simmonds 1981. Däremot finns ingen generell definition av SMA, vilket beror på avsaknaden av en teoretisk koppling till strategi. Ämnet har dock behandlats teoretiskt men saknar praktisk och empirisk forskning.

PROBLEMFORMULERING Hur ser sambanden mellan organisationens strategiska positionering och den strategiska ekonomistyrningens uppsättning av interorganisatoriska ekonomistyrningsmetoder ut?

SYFTE Studien ska utvärdera sambanden mellan Norden Machinery ABs strategiska positionering och den strategiska ekonomistyrningens uppsättning av interorganisatoriska ekonomistyrningsmetoder. Genom att utvärdera om sambanden i teorin tar samma utformning i praktiken ska det bidra med ett empiriskt fokus och en utvärdering av teorins relevans till forskningen inom SMA, något som idag är begränsat.

METOD Studien har genomförts med en kvalitativ forskningsmetod. En deduktiv ansats har använts och den empiriska datan har samlats in från de intervjuer som har genomförts hos fallföretaget samt interna dokument. Teoretiska data har hämtats ur litteratur från Linnéuniversitetets bibliotek samt databas.

ANALYS & SLUTSATS Genomförd studie hos Norden Machinery AB uppmärksammade deras nuvarande vision, att vara kundens mest värdeskapande partner vilket genomsyrar företagets verksamhetsstyrning. Den tar uttryck i deras strategiska positionering, ekonomistyrningsmetoder samt deras förhållningssätt till externa aktörer, där företaget söker ett högt värdeskapande för den enligt Norden Machinery AB viktigaste externa aktören, kunden.

Abstract [en]

DISCUSSION Strategic management accounting is categorized by being more externally oriented than the traditional management accounting and was introduced by Simmonds, 1981. But due to the absence of a theoretical connection with strategy, researchers have failed to agree upon a general definition of SMA. The subject has, to this day, been studied theoretically but lacks practical and empirical studies.

PROBLEM How do the relationships between the organization’s strategic positioning and the strategic management accounting’s set of interorganizational management accounting methods look?

PURPOSE The study will evaluate the relationship between Norden Machinery AB’s strategic positioning and the strategic management accounting’s set of interorganizational management accounting methods. By evaluating if the relationship presented in the theory is shaped the same in practice, the study will contribute with an empirical focus as well as an evaluation of the relevance of the theory to the SMA research, something that is limited.

METHOD This study has been carried out with a qualitative research approach. An deductive research approach is used and all the empirical findings have been gathered from the interviews, taken place at the organization chosen for this study. The theoretical material was collected from literature found at the Linnaeus University Library.

ANALYSIS & CONCLUSION The conducted study at Norden Machinery AB observed their current strategy, to be the most value-creating partner for their customers which is reflected throughout the company’s management accounting. It is expressed in the strategic positioning, management accounting methods as well as in their approach to external actors, where the company seeks a high value creation for the according to Norden Machinery AB most vital external actor, the customer.

Place, publisher, year, edition, pages
2015. , p. 100
Keywords [en]
Strategic Management Accounting, interorganizational management
Keywords [sv]
Strategic Management Accounting, Interorganisatoriska ekonomistyrningsmetoder, ekonomistyrning, strategi, strategisk positionering
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-45403OAI: oai:DiVA.org:lnu-45403DiVA, id: diva2:840647
Subject / course
Business Administration - Management Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Presentation
2015-06-04, 23:38 (Swedish)
Supervisors
Examiners
Available from: 2015-08-05 Created: 2015-07-08 Last updated: 2015-08-05Bibliographically approved

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