This bachelor thesis aims to analyse the effects of changes in management control systems following acquisitions, and deduce whether or not these effects are in line with the acquiring firm's objectives of the acquisition. Through a case study of technician consultant firm Energo, acquired in 2010 by ÅF, the study assumes the perspective of the acquired firm. Data has been collected through in-depth interviews at Energo and ÅF and complemented by internal documents to enrich and validate specific facts and statements. Data was then arranged and analysed through Otley and Fierriera's (2009) framework Performance Management Systems to understand how management control systems were constituted before the acquisition, what changes were made following the acquisition, how this process was accomplished and how it was experienced, in order to come to conclusions about the effects of these changes. The study concludes that the changes in Energo's management control system following the integration with ÅF, had significant effects on the outcome of the acquisition, primarily as it led to a high rate of Energo's employees resigning.

Uppsatsens syfte är att undersöka hur företag använder sig av den interna information som affärssystemet genererar. Vi i studien vill också studera skillnader mellan en teoretisk idealbild och praktisk användning. En kvalitativ fallstudie av Perstorp AB genomförts för att undersöka ovanstående. Den primära insamlingsmetoden var en besöksintervju. I studien presenteras ett urval av de befintliga teoretiska referenserna kring information, affärssystem och styrning, samt hur dessa hänger ihop inom ramen för studien.

This essay was written at Södertörn University during the spring semester of 2010, in the field of Business Administration, and more precisely within management and organization. The essay is based on a case study of the management of the staff working at the commuter train stations in Stockholm. The study consists of a number of interviews with the management staff and with the personnel working at the stations, where the aim of the study is to describe how management works within ISS Trafficare AB and what the personnel working at the stations think of it. ISS Trafficare AB is the entrepreneur who runs the commuter train stations in Stockholm by an agreement met with Stockholmståg KB.The study is based on information from the interviews with the personnel and other material from ISS Trafficare AB. Research on the area of management have been used to put data into perspective and to further deepen our analysis and conclusions from the case.The essay shows that the management has tried to implement several changes on the organization in order to provide more service to the travelers.

Syftet med uppsatsen är att undersöka hur omsättning och rörelseresultat har samband med företagets kapitalstruktur. Resultaten jämförs med befintlig teori för att verifiera de teoretiska ansatserna. Regressionsanalys av tidsserier för 32 svenska börsnoterade företag med mer än 20 miljarder svenska kronor i omsättning 2010 har använts vid den här undersökningen. Data från åren 2004 till 2010 till varje företag är tagen från databasen ?Affärsdata? och undersöks genom regressionsanalys. Först undersöks varje år och företag för sig.

Title:Changes in the auditing work of asset management companies.Advisor:Bengt BengtssonExaminer:Stig SörlingAuthors: Mattias Skog & Andrea CyganikPurpose:The purpose is to examine how the work of auditing asset management companies has changed since the crisis 2008.Methodology:The study is based on an adductive approach using a quantitative method.Theoretical framework:The theoretical framework includes previous studies and literature concerning the auditing business, the financial crisis, principal agent theory and stewardship theory.Empirical findings:The empirical material is based on answers from 22 auditors in 6 different auditing firms, and it was conducted by sending them a survey.Conclusion:The study showed that the major changes were changes in laws and regulations controlling the auditing business. New guidelines and laws were set to try and improve the quality of the auditing business while trying to restore stained reputation. New regulations were also set to increase the control the government have of inspecting the business through finansinspektionen..

Syfte: Att studera och analysera hur implementeringen av balanserat styrkort går till i två verksamheter med avseende på information, dialog och delaktighet. Metod: Vi har använt oss av semistandardiserade personliga intervjuer på lednings-, facklig och individnivå, i två tillverkande företag. Det material som vi erhållit ligger till grund för vår analys och våra slutsatser som vi har arbetat med utifrån vår problemdiskussion. Slutsatser: I de två tillverkande företagen vi studerade lades ingen vikt vid delaktigheten hos de anställda vid införandet av balanserat styrkort. Bristen på delaktighet skapade dålig eller ingen acceptans till förändringen. Detta i sin tur minskade engagemanget och motivationen hos de anställda och resultatet blev inte det ledningen förväntade sig.

Organizational change is hard to achieve, but if an organization doesn't change it might risk its own existence. Effective resource allocation and increased control of the internal production are examples of how organizations try to increase its competitive advantage. An ERP system (Enterprise Resource Planning) can help an organization to achieve this by providing management with direct access to a wealth of real-time operating information, streamlined dataflow, and making the company's business processes more effective. Like other IT-related projects, ERP investments are associated with large risks. Many projects failure during the implementation in one way or another.

I denna uppsats har vi beskrivit och analyserat befintlig traditionell ekonomistyrning hos små och medelstora svenska business-to-business tjänsteföretag och diskuterat förutsättningar för utformning och implementering av en modern verksamhetsstyrning. Undersökningen genomförts som en fallstudie av sex företag och presenteras med hjälp av en enklare modell, som återger företagets syn på strategier och ledningsfilosofi, organisationsstruktur samt ekonomistyrning.Vi har kommit till slutsats att storleken och tjänsteinriktningen är avgörande faktorer inom gruppen vid val av ekonomistyrningsmodell. Det förefaller så att företagen använder sig av den traditionella ekonomistyrningen, vilket ger ett stort utrymme för implementering av nya utvecklingslinjer. Avslutningsvis föreslår vi de moderniseringar, som skulle kunna leda till modern verksamhetsstyrning..

Skillnaden i bedömning och uppföljning av kompetensutveckling och materiella investeringar ligger i graden av kvantifierbarhet. Materiella investeringar som maskiner, kan oftast bedömas och följas upp genom objektiva metoder, medan kompetensutveckling kräver subjektiva metoder. I de företag vi studerat finns en ambition att finna en mer objektiv metod för kompetensutveckling men det anses ta för mycket resurser i anspråk relaterat till den nytta som eventuellt skulle uppstå. En annan faktor som vi fann var att i den dynamiska miljö företagen verkar är det inte motiverat att utvärdera kompetensutveckling eftersom det anses vara en färskvara. Miljön företagen verkar i och själva syftet med kompetensutvecklingen påverkar också om man ska anse kompetensutveckling vara en investering eller inte.

Syftet med uppsatsen är att ur ett ledningsperspektiv öka förståelsen för motiven till varför/varför inte kunskapsintensiva tjänsteföretag väljer att visualisera intellektuellt kapital. I uppsatsen har den kvalitativa metoden använts. Vi har samlat in primärdatan genom telefonintervjuer och frågeformulär via e-mail. I analysen har vi tolkat den insamlade datan för att kunna få en förståelse av forskningsfrågan. Det som tydligt framträder i vår undersökning är att kunskapsintensiva tjänsteföretag väljer att visualisera intellektuellt kapital för att visa sitt verkliga värde, erhålla uppmärksamhet och utvecklas internt. De som väljer att inte visualisera ser det svåra i att värdera immateriella tillgångar då det inte finns någon standardiserad och vedertagen metod, samt att det tar stora resurser i anspråk.

As collaboration between companies move beyond the single transaction into more long-term relationships the consequences of a company's control system become more complex. The aim of this paper is to provide an understanding of how intra- and inter-organizational control and work practices interact through examining how a company's intra-organizational control influences its customer relationships. The empirical research is performed through a qualitative case study where interviews have been conducted with management and sales staff within the case company as well as with one of the customers. The empirical findings have been analyzed using frameworks and theories regarding management control and customer relationships. The study reveals that the intra-organizational control of the case company affects its relationships with customers in a number of ways.

Blekinge Hospital suffers from a budget shortage of 100 million SEK, while the government now requires that hospitals will no longer be running a deficit. Blekinge Hospital will then use their limited resources to survive in the future and the activity must be enhanced in order to keep costs low without having to lay off personnel. The idea is that the organisation should be more efficient with a more efficient resource usage. Performance measurement systems are important tools for achieving the policies set out within an organization, measuring and evaluating performance is a way to see where improvements in efficiency may be necessary in the business. Balanced Scorecard (BSC) is one of several measuring systems, where the focus is on measuring non-financial performances.

This study will shed light on the subject of system management and system management models. It is important that everyone within an administrative organization understand business objectives and needs of the users who work with the systems. It is vital for the activity to form a structured approach for its management, which includes a system management model. Every company has its individual system management model that is tailored to support their management of a business IT systems. According to Brandt (2000), a system management system model is defined as "an idealized image of how you want the system management work is conducted".

The purpose of this thesis is to find means of control that secure cost efficiency regarding the accommodation for the employees on missions abroad of the Swedish Ministry for Foreign Affairs. Today the ministry?s cost for the employees? rented housing is 100 million SEK and there is a need of improvement in the control of these costs. A work method for organizational development will be used in order to reach the findings presented in the thesis. First we study the strengths and weaknesses in today?s control system.

The National Property Board (SFV) has been appointed by the Swedish government to administer all property of cultural value owned by the Swedes collectively. The commission includes maintaining the soul and character of each individual building, to adapt these buildings to present needs and requirements, and furthermore making them available to the public. The return on equity demanded by the government is based on the CAPM used within the real estate industry. The theoretical assumption that organizations are either function-driven or pay-driven will serve as a starting point, after which SFV will be defined as a function-driven organization with a pay-formed management control system. This paper aims to examine how applying a pay-formed management control system will affect a function-driven organization.