Bakgrund och problem: Alla företag behöver en stark ekonomistyrning för att kunna konkurrera ute på marknaden. Ekonomistyrning innebär att företag kan planera, följa upp och utvärdera olika rapporter. För att kunna göra detta behövs styrmedel som budget som innebär en ekonomisk handlingsplan som ska styra företaget mot ett visst mål. Senaste tiden har budgetens att vara eller icke vara diskuterats aktivt. Utifrån den kunskapen vill vi undersöka budgetens betydelse för tillverkningsföretag samt öka vår förståelse för ämnet. Syfte: Syftet med uppsatsen är att undersöka hur tre företag i, inom tillverkningsbranschen i Småland arbetar med budgeten.

This paper is a study of corporate governances in the municipal of Stockholm. The purpose of this paper is to enlighten the problems and opportunities for the corporate governances of the wards in the municipal of Stockholm. The municipal of Stockholm is made up of 18 relatively self-governing wards, whose activities bear a resemblance to one and other. Therefore we have specified our survey to corporate governances in the ward of Skarpnäck (Skarpnäcks stadsdel), to be able to use this ward as an example to corporate governances in the entire municipal of Stockholm. The essay emanates from the important management theories: Budget, Integrated Management system (ILS), Benchmarking and Balanced Scorecard.The essay is based on interviews and a poll survey we conducted in the administration of the ward of Skarpnäck, and also based on interviews with Stockholm?s city hall.

Abstract ? ?Costs to consider in connection with the implementation of a new ERP system?Date: January 8th 2013Level: Master thesis in business administration, 15 ECTSInstitution: School of Sustainable development of society and technology, Mälardalen UniversityAuthors: Sanna Hellblom-BjörnTitle: Costs to consider in connection with the implementation of a new ERP systemTutor: Cecilia LindhKeywords: ERP-system, business system, implementation, implementation costsResearch question: What costs and issues should companies take into account in order to  establish a realistic budget in connection with the implementation of a new ERP system, and increase the chances for a successful implementation?Purpose: The purpose of the paper is to investigate the hidden costs that may arise in connection with the implementation of an ERP system that companies should take into account in order to establish a realistic budget. The paper will also examine how companies can reduce their costs and affect the outcome of the implementation. It should be investigated by means of interviews, reports and articles.Method: In order to answer the question in the paper secondary data is collected in the form of articles, books and reports. Primary data was collected through interviewing a company that has implemented a new business system, a company that performs implementations and a Senior manager of ERP Services.

Poverty among children has received a great deal of attention in the media the past few years. The group in which poverty among children has increased most is among single parents; therefore we have chosen to examine this group in this study. The purpose of this study is to take part in single parents and their children?s experiences of living within a very tight budget and the strategies they use. We found it interesting to put this information in relationship to the consumer society we live in today.

This dissertation discusses head librarians in Swedish public libraries and the stress factors which affect them. The aim is to map out potential stress factors which head librarians come across in their day-to-day work. The purpose of the dissertation is to answer the following question: what stress factors affect library managers in Swedish public libraries? The dissertation was conducted through a literature study, informal interviews and a quantitative questionnaire. The results of the quantitative questionnaires show that the factor that produces the highest level of stress is having too many different tasks.

A large number of system development projects are allowed to proceed for too long, and leads to undesirable project outcomes. Research shows that more than half of the authorities involved reported that at least one of their projects have exceeded their budget, and that a third of all the projects had exceeded the budget. This problem led to the following research question: ?Which factors can explain projects continued escalation within public authorities?? To answer the question, a qualitative case study of the Swedish police?s implementation of PUST, a sort of case management system was conducted. The project received considerable media attention and a large amount of criticism was directed towards the project, partly because the project exceeded the timeframe and budget set at the start.

Syftet med vår studie är att beskriva och analysera utformningen av ekonomistyrning i ideella idrottsföreningar. Vi har valt ett induktivt angreppssätt med kvalitativ ansats i form av en komparativ fallstudie. Fem fallföreningar valdes och vi har utfört personliga, semi-strukturerade intervjuer. Den teoretiska referensramen behandlar ideella föreningars kontext, vision, budget och nyckeltal samt balanserat styrkort för ideella föreningar. Vi har även fått använda viss företagsekonomisk litteratur när luckorna i litteraturen om de ideella föreningarna varit stora.

Vi har identifierat ett antal lokheter och skillnader i sättet att styra med budget, utifrån dessa drog vi ett antal paralleller till kulturteorin. Generellt kan vi säga att vi hittade ett flertal faktorer som stödjer den kulturteori som säger att den nationella kulturen påverkar ekonomistyrningen i organisationer..

AbstractThe European union experience sometimes difficulties in advancing its work due to the member states? different ambitions and interests. The budget is one common tool that the member states can use in order to implement different policies according to their preferences. A large share of the budget is presently tied up in the CAP, the common agricultural policy. This share could be spent in another area and by doing so the EU could take a slightly different direction.

Many media buyers annually spend money on advertising which will not be of benefit to their own brand; the fact that consumers confuse from which brand they have heard or seen commercials, comes as news to nobody. The phenomenon of media confusion has however earned much less attention. As a greater part of the total marketing budget is being spent on the media investments, on behalf of the actual advertising production, the more interesting it turns out to maximize the effects of the media expenses. The search for optimization is somewhat practised today by brand managers who are daringly adding a few more media channels to support their TV-campaigns. Buying ad space in TV is nevertheless much more expensive than the radio equivalent.

The intention of this study is to perform a content analysis based on a theoretical framework founded on multi-level governance, MLG. The thesis examines the formal changes within employment politics between 1999 and 2004 (Sweden´s action plan for employment) and 1998 and 2007 (the spring budget proposition). I will investigate how multi-level governance has effected the Swedish employment politics. Furthermore, the purpose of the thesis and the questions under consideration are: How have the formal structures within Swedish employment politics changed since Sweden?s admission to the European union, particularly during the periods 1997-2008 and 1999-2004? And: How do the changes in Sweden, together with the European union directive concerning employment, coincide in the so-called employment strategy?While performing the analysis I have focused on multi-level governance.

Debatten om Region Skånes budget har väckt en del funderingar hos oss. Vi undrar vad det kan bero på när kostnader tillåts skena iväg till den grad att budgetunderskott uppstår. Kan den uppstådda situationen förklaras med budgetprocessen i sig eller de aktörer som finns i organisationen, eller är Region Skånes organisationsstruktur orsaken. Med aktörer avser vi individer och grupper av individer i organisationen som deltar i den dagliga verksamheten och som antingen påverkar eller påverkas av budgetbeslut. När det talas om organisation eller organisationsstruktur åsyftas karakteristika för offentliga organisationer.

Syftet med att använda budgetering har förändrats över tiden genom ökade krav på ekonomistyrningen. Från att ha haft fyra huvudsakliga syften: implementering av strategi, samordning, ansvarsfördelning och grund för utvärdering, har det på senare tid presenterats sju syften med budget. De traditionella syftena har benämnts, prognos, kontroll, planering och samordning. Till dessa har lagts tre modernare syften, åtagande, motivation och kommunikation (Lindvall, 2001). När man använder sig av budgetansvar, eller som Lindvall definierar det, resultatansvar, kan suboptimeringsproblem, t.ex.

This essay aims to examine and compare Swedish and Norwegian social work with children. It is a comparative study between two social welfare offices, in districts with similar population and problems, one located in Stockholm and one in Oslo. The main questions were; how is the work organized and carried out, what type of help and assistance is available and what kind of discretion and powers do the social workers have. In our essay we used qualitative methods mostly based on interviews, vignette questionnaires and documents, but also written research. In our analysis we used modern organisation theory and street level bureaucracy to seek explanations.The two welfare offices have similarities and differences.

Syftet är att beskriva och analysera utformningen och tillämpningen av Balanced Scorecard i en sjukvårdsverksamhet samt studera huruvida modellen används som ett mätsystem eller ett managementsystem. Metoden som ligger till grund för denna uppsats är kvalitativ i form av en djupare fallstudie av en sjukvårdsverksamhet. Vi har utgått från såväl sekundärdata som primärdata för att erhålla relevant information till uppsatsen. Primärdata har samlats in via personliga intervjuer. Det teoretiska kapitlet innehåller modeller och begrepp som behandlar budget, BSC, ekonomistyrning i offentlig verksamhet och i sjukvården.