We waned to present a possible solution or new template for business plan called Market value plan..

The purpose of this thesis is to examine how key performance indicators are being used as performance management tools within the production industry. Specifically the purpose is to investigate how the KPI:s within the telecommunications industry drives reusability regarding production test systems. This thesis will also highlight today?s cost models and suggest improvements of the KPI and what new ones could be introduced. A case study at Ericsson AB has been performed.

Syfte: Att kartlägga drivkrafter och ekonomistyrning i mikroföretag samt att statistiskt undersöka sambandet mellan mikroföretagarnas drivkrafter och deras användning av ekonomistyrning. Metod: Studien har en kvantitativ ansats med en undersökningsmetod i form av enkäter. Sammanställningen av det empiriska materialet har skett med hjälp av SPSS och har därefter analyserats. Teori: Den teoretiska grunden har kategoriserats och benämnts vilket vidare har skapat underlaget till den empiriska studien. Teorierna om drivkrafter kommer främst från tidigare studier gjorda av Elmlund, Johannisson och Lindmark. Dessa tre teoretiker har genom tiderna bidragit till en ökad förståelse för småföretagande.

Syftet med uppsatsen är att beskriva vilka av de applikationer och intäktsmodeller, som litteraturen rekommenderar, som används av svenska e-handelsföretag och varför de har valt att använda, eller inte använda, just dessa..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Se dokument.

Syfte Vi ska arbeta fram ett balanserat styrkort för Ronneby Kommuns kommunledningskontor med näringslivsinriktning. Vidare vill vi beskriva våra erfarenheter av denna process som vi själva deltar i. Metod Detta är ett projektarbete som bygger på ett arbete med en projektgrupp, en inre grupp samt intervjuer med berörda personer inom näringslivet i Ronneby kommun. Dessutom har en webbenkät och en ?tycka till dag? genomförts för att komplettera arbetet. Berörda personer har valts ut för att få fram relevanta fakta och synpunkter om vad som är viktigt för ett väl fungerande näringsliv. Slutsats Arbetet har resulterat i ett balanserat styrkort för Ronneby Kommuns kommunledningskontor med näringslivsinriktning.

Titel: Om personalförmåner motiverar de anställda Författare: Niklas Ambrus & Peter Lundström Handledare: Klaus Solberg Söilen Institution: Institutionen för Ekonomi, Management och Samhällsvetenskap, Blekinge Tekniska Högskola Kurs: Kandidatarbete i företagsekonomi, 10 poäng. Hypotes: Personalförmåner motiverar inte de anställda Syfte: Med den här studien vill vi klargöra om det finns ett samband mellan anställdas motivation på revisionsbyråer och deras personalförmåner. Vi vill också utreda vad som ger de anställda hög arbetstillfredsställelse och motivation. Metod: Vi har valt att göra en kvantitativ surveyundersökning med frågeformulär som redskap för att samla in empirisk data. Formulären har sedan genererat statistisk data som analyserats och jämförts med de teorier vi valt att använda. Surveyundersökningen har genomförts på fem revisionsbyråer i östra Blekinge med fem eller fler anställda. Slutsats: I vår undersökning fann vi att personalförmåner inte motiverar de anställda, utan ses som en faktor för trivsel på arbetsplatsen. Vi fann alltså inget direkt samband mellan personalförmåner och motivation hos de anställda på revisionsbyråerna, utan det är andra faktorer som arbetsuppgiftens värde i sig, utvecklingsmöjligheter och lön som ger arbetstillfredsställelse och motivation.

Title: Management control of facility efficiency in municipalities - A case study of Halmstad municipalityLevel: BachelorSeminar date: 2012-05-31Authors: Markus Nilsson & Sara MattssonAdvisor: Sven-Ola CarlssonKey words: Control management in municipality, facility efficiency, management by objectives, internal rents and incentivesBackground: The public sector owns and manages a large property portfolio and in the municipalities, the properties are always a big cost item. Because of the outside world changes and the public interest, the properties should be used as efficiently as possible.Purpose: The purpose of this paper is to describe how control management of facilities looks like a municipality. The paper also seeks to explain how employees work to make the facilities more efficient in a municipality.Methodology: The authors use a qualitative method with open interviews.Theoretical perspectives: The choice of theory was made with the field of management control and facility efficiency in mind. The theory therefore includes management by objectives, internal rents and reward systems, motivation and communication within organizations.Empirical foundation: The organization has undergone a reorganization 2010/2011. There are no clear incentives to reduce facility costs.

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.

We would like to gain a more in depth knowledge of whether the modern orientations both within corporate governance and control philosophy lay the foundation for enterprises? more sustainable success. These both modern orientations are increasingly focusing on the importance of enterprises? setting of goals and visions on the basis of stake holders? interests and the employees? more active engagement in and motivation for the goal achievement. Despite these common inherent characteristics, it is not evident from current scientific debate how such integration actually emerges in the control philosophies of the enterprises.

Title:Balanced scorecard in the public sector - the balancing of conflicting objectives.Level:Final assignment for Bachelor of Science in Business Administration.Authors:Erika Sundström and Lisette Lundstedt.Tutor:Stig Sörling and Tomas Källquist.Date:2014-05-20.Purpose:The purpose of our study, from a management perspective, is to increase understanding of how the public sector can develop and use the balanced scorecard to balance conflicting objectives.Method:Hermeneutic approach, Literature review, Qualitative case study.Result and conclusion:Under certain conditions, the balanced scorecard can help to deal with conflicting objectives in a public organization. Stakeholders and objectives are important factors for a balanced control. This is due to the fact that many different stakeholders often leads to the creation of conflicting objectives. Numerous and unclear objectives lead to both conflict and uncertainty. The organization?s structure and culture are other factors that also influence.

Titel: En utvärdering av de anställdas arbetsmotivation vid LantmäterietTitle: An evaluation of the work motivation of the employees at LantmäterietLevel: Final assignment for Batchelor Degree in Business AdministrationDepartment of Business AdministrationUniversity of GävleBOX 6052 GävleSwedenAuthor: Söderberg AnnaDate: 2006-06-08Supervisor: Gaddefors JohanEngvall ErikaPurpose: The main purpose of this study is to create a picture of the leadership,communication and organisation cultures effect on the motivation.Nyckelord: Motivation, ledarskap, kommunikation, organisationskultur, LantmäterietKeywords: Motivation, leadership, communication, organisation culture, Lantmäteriet.

The purpose of this thesis is to examine how the Management Control System is affected by a change in the owner structure from family owned to not-family owned. The study also tries to identify explaining factors behind the possible effects to the Management Control System. The study is based on a comprehensive case study on the company Alcro-Beckers which, in year 2001, was acquired from the owner Lindéngruppen fully owned by Ulf G Lindén. The acquirer was the non-family owned company Kemira OY, a Finnish stock listed group. The empirical foundation mainly comes from interviews conducted with people who were/are directly connected to the company, either as employees or as representatives for the owner.

Background:Companies of today commonly search to gain competitive advantages throughout different forms of co-operation, one of which is referred to as Supply Chain Management. Although little research has been assigned to the topic of how to manage and control this type of relation, lately a growing number of academics has been arguing that ABC is an appropriate mean of controlling this type of relationships.Purpose:The purpose of this thesis is to investigate to what degree the ongoing debate on the use of ABC as a mean of control within SCM correspond to the present theories related to ABC and SCM respectively.Research method:The thesis takes it?s starting point within the literature, meaning that the empirical information consists of published articles in the ongoing debate. This information is put in relation to the original theories concerning both topics.Conclusions:The results shown in the thesis in some content agrees with the ongoing debate referring to the positive aspects that could result from using ABC as a mean of control within SCM. However the main result of the study is the discovery of a lack of discussion concerning the problems that implementing ABC within SCM might implicate, a fact that we believe contributes to the mainly positive view on using ABC within Supply Chain Management..