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56 Uppsatser om Beyond Budgeting - Sida 1 av 4
Allsvenska fotbollsklubbars budgetering : En flerfallsstudie kring styrning
Background: Swedish football clubs have lost their competitiveness both economically andgamely. The last time a Swedish team was represented in Champions League was 1999 and last season there were only 2 clubs with positive financial results in Allsvenskan. One factor that has not worked is budgeting where many clubs have budgeted too optimistic and thus not able to make positive results.Purpose: The purpose of this report is to review and analyze how the Swedish football clubs are working with their budgeting. The goal was to identify problems in their budgeting and to find solutions which can be used practically.Methodology: This report is a qualitative study consisting of a cross-sectional study of how Swedish football clubs are working on budgeting in 2014. Data collection has primarily consisted of interviews of budgetmakers in the clubs.
Kapitalbudgeteringsmetoder : ? En studie av användandet av kapitalbudgeteringsmetoder hos internationellt verksamma företag
This study presents a survey of the capital budgeting methods used in investment decisions by selected Swedish firms. The study has a qualitative approach where the main goal is to increase the understanding of why firms use ?incorrect? capital budgeting methods like the payback method despite the well known fact that it is one of the most faulty methods, according to literature in business finance (Brealey. Myers). The study has specially researched the impact of company?s size, investments size, ownership structure, branch traditions and political risks influence on firms capital budgeting..
Investeringar och tillväxt ? vilka faktorer påverkar? : En longitudinell studie av tillverkande företags investeringspraxis och tillväxt över tid
Background: Research about capital budgeting is under constant development. Several researchers developed the research about capital budgeting late in the 20th century. This development shows how companies' internal and external factors and other circumstances have an impact on companies? capital budgeting practice. It has also been shown that there are links between companies capital budgeting and their growth.
Budget som styrmedel ? ett effektivt verktyg eller ett onödigt ont?: En fallstudie av den ekonomiska styrningen inom Luftfartsverket
The aim of this Master?s thesis is to examine the function of the budget as a means of control within an organisation in the public sector. To accomplish this, a case study has been conducted on a certain business unit within Luftfartsverket responsible for providing Air Traffic Control services. The thesis is built on a framework of contemporary theories of budgeting and includes a brief discussion of the weaknesses usually associated with the traditional budget. The conclusion of the study is that the use of budget as a means of financial control within Luftfartsverket is not efficient enough at the moment.
Ekonomisk styrning i banksektorn : En jämförelse av två storbanker i Sverige med fokus på flexibla styrmedel.
A more complex and turbulent world market puts pressure on flexibility and the ability to adjust its business to the market changes. The rapid and unpredictable change is hade to analyze and forecast which demands more short-term forecasting. The issue for this dissertation is based upon the demand of more flexible ways of doing business in the bank sector in Sweden, which is a turbulent and unpredictable market. Handelsbanken is a company that uses the so called Beyond Budgeting concept and the dissertation is about this company?s ability to solve the economic governance without the traditional budgeting process.
Budgetlös styrning
Bakgrund: Under 1970-talet börjar företag förändra sitt arbetande med traditionell budget. Detta p.g.a.att budgeten inte ses som tillräckligt flexibel i världens olika förändringar. Många företag väljer att förbättra den traditionella budgeten med olika förbättringsåtgärder. Som ett exempel på detta är Handelsbanken som väljer ett nytt system Beyond Budgeting/Budgetlösstyrning. Ett ekonomistyrningssystem som är den traditionella budgetens motsats.Syfte: Studien syftar till att se hur de olika systemen fungerar i reella verksamheter, och speciellt de som har erfarenheter av Beyond Budgeting.
Målsättning, prognostisering och resursfördelning i en budgetstyrd bank respektive budgetlös bank: En fallstudie av två svenska banker på kontorsnivå
Speaking of budget and budgeting is almost as adding fuel to the fire. The subject evokes a lot of emotions, both positive and negative. Some might consider budgets as a bureaucratic process that won?t lead to any good. Others might find budgets as extremely helpful and necessary in a company?s planning process.
Hur styrning utan budget sker i praktiken : - En fallstudie på Ahlsell AB
På senare tid har en kritisk diskussion växt fram kring användandet av budget som styrmedel. Budgeten anses vara tidskonsumerande, resurskrävande och den anses även inte tillhandahålla relevant information, vilket har medfört att det finns företag som avskaffat budgeten som styrmedel. Men hur styrs företag utan budget och är det möjligt att styra ett företag utan budget? Det finns forskare som anser att företag som styrs utan budget får problem med planering, samordning samt styrning av aktiviteter då de saknar ett ramverk. Ahlsell AB är företag som har styrt sin verksamhet utan budget i 17 år.
Demokratisk innovation eller ett spel för gallerierna? : En demokratiteoretisk utvärdering av Participatory Budgeting i en svensk kommun
The aim of this thesis is to explore the institutional design of Participatory Budgeting (PB) in Sweden and how the design may contribute to realize central democratic goods. The study records the different PB experiences in Sweden and focuses on one particular case, which is the only case that successfully qualifies as a genuine PB-process according to international standards and definitions. To examine this, the following questions are asked: which municipalities in Sweden have implemented Participatory Budgeting? How can the institutional design of Participatory Budgeting be described and to what extent does it enable the realization of central democratic goods? To what extent does the institutional design enable the realization of the democratic goods inclusion, popular control, considered judgment and transparency? To what extent does the institutional design enable the realization of the institutional goods of efficiency and transferability?The study is based on an institutional theory of democracy. The method used is a mixed method ideal type analysis that combines document analysis, surveys and interviews.
En undersökning av projicerat ljus i inomhusmiljö
BackgroundToday a common approach to solve a complicated problem is to assemble a temporary workforce in order to solve the problem by working together within a project. One of the difficulties with working in projects is to maintain the planned budget. Working hours and costs are often exceeded. Many companies presume that any certain project will succeed, a presumption that leads companies not to anticipate risks involved in a project. In companies today there is seldom time for evaluation or moderation of a project, in order to have time for evaluation there is a great need for an adequate planning of the project.IntentThe intention with this study is to create a model for planning, budgeting and evaluation of projects within consultancy companies.MethodWith the help of interviews and discussions within the group Hamnar och Byggkonstruktioner at Sweco has evidence to present a proposal on planning, budgeting and monitoring been developed.ResultsA model has been developed to ease for consultancy companies to plan, budget, monitor and evaluate projects.
Investeringsprocesser i ett divisionaliserat företag : -En fallstudie inom Södra Skogsägarna
I denna uppsats studeras investeringsprocesser i det divisionaliserade företaget Södra Skogsägarna ekonomisk förening. Studiens syfte är att beskriva och förklara företagets investeringsprocesser och i vilken utsträckning dessa processer är standardiserade. I studien analyseras dessa investeringsprocesser utifrån befintlig teori. Studien visar att investeringsprocesser initieras i den operativa verksamheten för att sedan drivas fram i den operativa verksamheten och i ledningen på enhetsnivå. Beslut fattas på alla nivåer i företaget efter investeringars storlek.
Förändring av styrning i en ideell organisation : Hyresgästföreningen
In non-profit organizations, surplus of the organization goes back to the organization's members. We have noted that Hyresgästföreningen initiated a change in 2005 when the organization merged its local membership registries to a national registry. There are few studies explaining how non-profit organizations are using management in an organizational change. What happens with the business management at an organizational change that is similar to the change in Hyresgästföreningen? The aim of this thesis is to explore how the governance of a nonprofit organization is changing at an organizational change.
Projektplanering inom konsultföretag : en modell för planering, budgetering och uppföljning
BackgroundToday a common approach to solve a complicated problem is to assemble a temporary workforce in order to solve the problem by working together within a project. One of the difficulties with working in projects is to maintain the planned budget. Working hours and costs are often exceeded. Many companies presume that any certain project will succeed, a presumption that leads companies not to anticipate risks involved in a project. In companies today there is seldom time for evaluation or moderation of a project, in order to have time for evaluation there is a great need for an adequate planning of the project.IntentThe intention with this study is to create a model for planning, budgeting and evaluation of projects within consultancy companies.MethodWith the help of interviews and discussions within the group Hamnar och Byggkonstruktioner at Sweco has evidence to present a proposal on planning, budgeting and monitoring been developed.ResultsA model has been developed to ease for consultancy companies to plan, budget, monitor and evaluate projects.
INFORMATIONSSYSTEM FÖR PALLHANTERING : Pallet management software
BackgroundToday a common approach to solve a complicated problem is to assemble a temporary workforce in order to solve the problem by working together within a project. One of the difficulties with working in projects is to maintain the planned budget. Working hours and costs are often exceeded. Many companies presume that any certain project will succeed, a presumption that leads companies not to anticipate risks involved in a project. In companies today there is seldom time for evaluation or moderation of a project, in order to have time for evaluation there is a great need for an adequate planning of the project.IntentThe intention with this study is to create a model for planning, budgeting and evaluation of projects within consultancy companies.MethodWith the help of interviews and discussions within the group Hamnar och Byggkonstruktioner at Sweco has evidence to present a proposal on planning, budgeting and monitoring been developed.ResultsA model has been developed to ease for consultancy companies to plan, budget, monitor and evaluate projects.
Kundfokuserad miljökommunikation med CRM-system : En Fallstudie hos Green Cargo
BackgroundToday a common approach to solve a complicated problem is to assemble a temporary workforce in order to solve the problem by working together within a project. One of the difficulties with working in projects is to maintain the planned budget. Working hours and costs are often exceeded. Many companies presume that any certain project will succeed, a presumption that leads companies not to anticipate risks involved in a project. In companies today there is seldom time for evaluation or moderation of a project, in order to have time for evaluation there is a great need for an adequate planning of the project.IntentThe intention with this study is to create a model for planning, budgeting and evaluation of projects within consultancy companies.MethodWith the help of interviews and discussions within the group Hamnar och Byggkonstruktioner at Sweco has evidence to present a proposal on planning, budgeting and monitoring been developed.ResultsA model has been developed to ease for consultancy companies to plan, budget, monitor and evaluate projects.