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11519 Uppsatser om Management Control Systems - Sida 12 av 768
Adaptiv temperaturreglering av bostadshus
The control of indoor temperature must be able to handle large time constants and both measureable disturbances like outdoor temperature, and non-measurable disturbances, like waste heat from appliances. Due to cheaper microcontrollers (small computers with designated tasks) with better performance, more advanced and computation-demanding methods for control can be used.In this thesis, Generalized Predictive Control (GPC) has been implemented and tested on a theoretically derived model of a house. GPC states that a model of the system is estimated in every sample, and the control is carried out simultaneously, based on predictions of the model. Disturbances like solar radiation can be estimated and used in the control as well. The control signals are determined by quadratic programming, which makes it possible to consider conditions, for example limitations on the control signals.GPC requires a number of parameters to be defined, like model order and control signal penalty, but is relatively robust for variations in them.
Slack på mellanchefsnivå : Ger budgetstramhet och budgetdelaktighet önskade effekter på slack?
The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.
Service som Strategi: Influeras Styrningen av Service eller Service av Styrningen?
The purpose of this thesis is to examine and analyse which effects a service strategy has on the control system of an organisation. The thesis takes a service perspective, and it is assumed that a service strategy gains competitive advantage and that the goal of the service strategy is to increase the customers? satisfaction level. A qualitative in-depth case study was performed on a Swedish beauty company. The organisation?s vertical structure was examined, from central to local level.
Informativiteten kring finansiella instrument : En studie om hur informativt företag framställer sina instrument i årsredovisningen
The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.
Energioptimering : Resteffektkylning av mellanlager för använt kärnbränsle (CLAB) Oskarshamn
This thesis is done in cooperation with SWECO Energuide in Växjö. They have been assigned by SKB in Oskarshamn to renew their electrical power supply and the ancillary processing systems in their Central provisional storage of spent nuclear fuel, CLAB. Today in the CLAB facility, the spent fuel is cooled down with water pumps, driven by asynchronous induction motors, where the water is regulated by mechanical valves to the desired flow. After the upgrade, the engines will be powered by AC drives that can control the pumps by changing the rotational speed and thus change the water's cooling effect on the nuclear fuel. In this study, I investigated the interference AC drives causes the feeding network and how to go about averting them.
Miljonprogrammets omfattande upprustningsbehov : Vem tar räkningen?
The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.
Kapitalbudgetering och ekonomisk styrning : En fallstudie av svenska skogsindustrin
Bakgrund: Investeringsbeslut är ett av de viktigaste besluten som tas av chefer i företag. Besluten grundar sig på investeringskalkyler, som ryms inom begreppet kapitalbudgetering. I företagsekonomisk litteratur beskrivs sällan samband mellan kapitalbudgetering och annan ekonomisk styrning, vilket innebär att det finns ett tomrum inom forskningsområdet. Syfte: Syftet med uppsatsen är att beskriva hur företag inom den svenska skogsindustrin utformar och använder kapitalbudgetar som beslutsunderlag samt utreda och förklara sambandet mellan kapitalbudgetering och annan ekonomisk styrning. Metod: I studien har kvalitativ metod och fallstudier använts.
Kvalitetssäkring:En analys av egenkontroll
A degree thesis about quality control and assurance in construction. Made in cooperation with Wästbygg. An analysis was made of the self-monitoring control that is conducted during the construction. The data was collected from interviews from personnel employed by Wäsbygg as either work-leader, project-manager or quality- and environmental-coordinator. During the study there was also a review of the literature in the subject.
Ny hemsida till Lindt & Sprüngli Sverige : Genom informationshantering i Magento och TYPO3
This report describes the working process and creation of a new website for Lindt & Sprüngli Sweden with the help of the content management systems Magento and TYPO3. The report shows how different elements are created and published on the website, how the education in these systems was acquired and how contact with third party companies has been initiated and maintained. It also accounts for what is shown on the website as well as why it is shown. The goal with this project is to deliver a complete website to Lindt & Sprüngli Sweden where customers can find information about products as well as the company. The results of this project was a website that was launched on www.lindt.se on the 17th of June 2015..
Finanskrisens inverkan på styrning av private equity-bolagens styrning av portföljbolagen: En fallstudie av Accent Equity Partners
Abstract: Private equity used to be synonymous with tremendous yields and rates of return. However, the private equity market trembled in 2008, due to the financial meltdown caused by the worldwide credit crisis. Considering the current low number of exits within the private equity industry, the purpose of this thesis is to examine if there has been any change in how private equity firms control their portfolio companies since the inception of the crisis. One private equity company and two portfolio companies have been studied. The case study is prepared from interviews with senior directors in the portfolio company and investment managers in the private equity firm.
ABC-kalylering i grossistföretag -modelldesign och effekter
Background: A large number of companies works as a link between manufacturers and final users. These companies buys and stores goods to be able to deliver when a need comes up later in the chain. The storage could have a negative effect on profitability and therefore places great demands on the Management Control Systems. ABC as a method has been used with some success in manufacturing for over ten years. In wholesale companies the method is not frequently used.
Budgetlöst företagande : Praktikfallet Svenska Handelsbanken
Background: Budgets has always been a main factor for the management of organisations. Yet, lately has the role of budgets been increasingly questioned. But how is an organisation managed without budgets and what other alternatives can be used? And can these instruments work more effective?Purpose: The purpose of this essay is to describe how non-budget management distinguish compare to traditional management and how to design an effective non-budget system of management. Furthermore we intend to explain the reasons to such management and to present a model for how such a management can be performed.Research method: Empirical material has been performed based on seven interviews with persons within Svenska Handelsbanken.
Manöverkrigets förutsättning : En kvalitativ studie om förhållandet mellan praktik och teori
The term maneuver warfare is frequently used in western defense doctrines and theoreticaltextbooks. The ambition of the Swedish armed forces is to attempt maneuver warfare in allappropriate situations. Theories and doctrines indicate the importance of decentralized command and control systems. Mission command (Auftragstaktik) is one such system and should be applied to all situations of the Swedish Armed Forces. There are theoretical and doctrinal bases for warfare and command, but in practice, what are the preconditions for this? Previous research addresses many theoretical questions but there are flaws in existing studies investigating practical realities.The purpose of this study has been to reach a deeper understanding of armed forces ability to maneuver warfare by analyzing conformity of command and leadership perspectives in practice.This is an interview-based qualitative case study in which respondent´s statements were analyzed and interpreted in relation to a theoretical framework.
Kalkyler i vården: en översikt och ett praktikfall
This thesis investigates management accounting systems in a Swedish health care environment. Through a qualitative case study of an activity-based cost accounting system that was introduced in 1994 at S:t Görans Sjukhus, a large Stockholm hospital, the following questions are addressed: What benefits can an activity-based cost accounting system offer the Swedish health care providers? What are the potential problems impeding the implementation of such a system? Main findings: an activity-based cost accounting system can improve the understanding of where costs are generated in the production processes. Comparisons between alternative production processes are improved, and the data may serve as a basis for internal pricing measures. Concerning the second question, difficulty in reconciliating the principles of economic control with the culture present in a hospital is identified as the main obstacle to a new management accounting system..
Att skapa ett enhetligt användargränssnitt : Användargränssnitt baserat på personametoden som koncept istället för empiri
Man's life has changed in many ways since technology made it?s entry for public at large. In response to this change the science of human-machine interaction was invented. It has in turn evolved into human-computer interaction. With this science the focus is on the customization of the system for the actual person who will use it.The thesis has been implemented in a telecom company's development department.