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Hur mycket kan vi gallra?: En utvärderingsstudie på hanteringen av leverantörsfakturor på Södra Skogsägarna Ekonomisk Förening
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.
2016 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
How much can we cut? : A case study of the accounts payable process at Södra Skogsägarna Ekonomisk Förening (English)
Abstract [sv]

Bakgrund och problemdiskussion: Begreppet effektivitet har blivit ett allt större fokus inom verksamhetsstyrningen och idag letar företag efter det bästa sättet att genomföra processer på. En process som företag idag lägger stora resurser på är hanteringen av leverantörsfakturor där det tack vare IT:s utveckling finns stora möjligheter till effektivisering. I kontrast med strävan att effektivisera denna process står de resurskrävande kontrollaktiviteter som behövs för att upprätthålla en kvalitativ hantering.

Syfte: Denna studie syftar till skapa en förståelse för processen avseende hanteringen av leverantörsfakturor på Södra för att komma med förslag på hur processen kan göras mer effektiv i förhållande till de interna kontrollaktiviteter företaget har.

Metod: Uppsatsen är en fallstudie på processen för leverantörsfaktura hanteringen på Södra. Det empiriska materialet har samlats in genom intervjuer med chefen för Leverantörscenter, chefen för Servicecenter samt ekonomiassistenter som arbetar inom och med processen. Författarna har även tagit del av organisationsdokument som har tillhandahållits av fallföretaget.

Slutsatser: Det har identifierats att det finns icke-värdeskapande aktiviteter i processen som går att minimera eller eliminera. Ett urval av dessa aktiviteter är hantering av pappersfakturor, hantering av vilda fakturor och manuell matchning av orderfakturor mot inköpsorders

Abstract [en]

Background and Problem Discussion: In recent times the term efficiency has become a dominating discussion topic within the management control field and most companies today actively look for ways improve processes. The management of Accounts Payable is one such process that many companies experience claim more resources than necessary. With today’s IT solutions however there are ways to streamline this process making it more efficient. Although there are possibilities to streamline and improve the Accounts Payable process there is still a need for internal control activities to ensure that this process is executed with high quality.

Purpose: This thesis aims to create a detailed understanding of the accounts payable operation of the Swedish company Södra Skogsägarna Ekonomisk Förening and contributes with proposals of how this process can be made more efficient with regards to the internal control activities that characterizes this process.

Method: This thesis is a case study of the accounts payable of Södra Skogsägarna Ekonomisk Förening. The empirical material has been acquired through interviews with the managers of the accounts payable department and the servicecenter responsible for this process. Interviews have also been conducted with accounting assistants working within the accounts payable process. The authors have also had access to organizational documents provided by the case company.

Conclusion: Non-value adding activities that are possible to reduce or eliminate have been identified within the process. A selection of these activities include the handling of 6 physical paper invoices, handling of so called “wild invoices” and the manual work of matching order invoices against their corresponding purchase orders.

Place, publisher, year, edition, pages
2016. , 72 p.
Keyword [en]
Managing accounts payable, Process, Streamlining, Internal controll activities, Lean, Södra
Keyword [sv]
Hantering av leverantörsfakturor, Process, Effektivisering, Kontrollaktiviteter, Lean, Södra
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-55435OAI: oai:DiVA.org:lnu-55435DiVA: diva2:952568
Subject / course
Business Administration - Management Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2016-08-15 Created: 2016-08-15 Last updated: 2016-08-15Bibliographically approved

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