The Swedish bank Handelsbanken has, according to their own way of measuring, been more successful than a weighted average of their competitors during the last 38 years. They have also handled the recent financial crisis, as well as the one in the 1990´s, better than most other banks. This paper studies their Management control system at branch level in order to identify the controls which have been enforced to ensure that a low risk level is retained in the lending. The controls that have been identified are; (1) A decentralized organization with the offices as profit centers where the manager has restrictions regarding risk level and the results are measured as K/I (cost/revenue). (2) The absence of bonuses and individual follow-up regarding performance measurement.

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.

This thesis aims to develop a control system for measuring electromagnetic compability (EMC). This has meant that a controller designed around an ATmega8 microcontroller has been manufactured and programmed. It has also meant the development of a comprehensive control software in the program MATLAB. The control system has been tested with satisfactory results and can now, monitor and control measurements of the EMC-type..

BACKGROUND: Project based structures has become more and more common in the organizations of today. As the project based structures are given a more central role in the organizations the interdependencies between the projects are getting more attention. These structures need a new type of control to meet the unique challenges that arise. The researchthat has been done has been concentrated around the project form and the projects internal control, the area of multi-project management is therefore relatively unexplored. The few existing studies on the subject focus on projects in the construction industry why research inmore complex fields of business have been requested.PURPOSE: The purpose of this thesis is to explore and analyze how knowledge intense multi-project organizations manage their project activities, and to determine how different organizational characteristics affect the need for Management control systems.METHODOLOGY: The empirical data has been collected through interviews with personnel in BT Products R&D, Gambro R&D and AstraZeneca Development.

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.

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.

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.

Background: Since the start of the twenty-first century it has become very important for companies to act in a responsible manner, in guides of CSR. The idea is that companies have more responsibilities than to achieve a higher profit for their shareholders. They should also care about the society and act in a responsible way.Problem discussion: Problems concerning CSR are that the internal part of the sustainability work has not encountered the same level as the external part of the sustainability work. Companies are today struggling with implementing CSR into their business strategies.Research questions:1. What does a company has to consider when working with CSR? 2. How can Management control systems help the implementation of CSR into the organisation?Purpose: The purpose of this thesis is to examine what a company has to consider when working with CSR and how Management control systems can help the implementation of CSR into the organisation.

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.

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.

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.

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.

SummaryBackground: Management control is important for all kinds of activities, both in trade and industry and in the public sector since you must economize on scarce resources. There are nevertheless many different views on Management control, which have changed with the times. With regard to the public sector in Sweden, the Management control systems have changed radically the last half century, especially from the 1980s, due to depressions and increased focus on effectiveness. New approaches have been taken by many municipalities and county councils, both in Sweden and internationally, where the former Management control systems have been abandoned in favour of result control, target costing, and activity-based-costing, for example. Another new approach has been the Balanced Scorecard, which was introduced by Kaplan & Norton in a pioneering article in 1992.The Balanced scorecard is a multidimensional tool, originally intended to be used in trade and industry, but with regard to its nature, it has been adopted even by many non-commercial organizations, especially in Sweden.

Purpose: The purpose of this paper is to examine if companies? incentive programs for employees is designed in such a way that it makes it possible for managers to reach their goals. Method: Qualitative with a semi standardised questionnaire Results: Our results is that the incentive programs for employees in their present form don?t give the companies a good possibility to effect the employees to perform towards the goals of the system. The performance measures in the incentive programs for employees is suitable in comparison with the goals of the program but the construction and the use of the systems doesn?t give a satisfied result in comprising with the goals.

Purpose: The aim of the study is to describe how Leanlink, as a part of the municipality ofLinköping, uses balanced control as a management model. The authors compare, based onliterature of the balanced scorecard, the way Leanlink control their activities. Further, theauthors try to understand why the administration chose to use balanced control in the waythey do.Methodology: The authors have chosen a qualitative case-study method to achieve thepurpose of the thesis. Through semi-structured interviews primary data have beencollected, that have been analyzed along with secondary data such as, business plans andwebsite.Theoretical perspectives: The authors shortly emphasize general government as it appearstoday, to further examined how and why the scorecard is used, its dimensions andobjectives and difficulties that may arise along the way.Empirical foundations: The empirical findings are based mainly on information frominterviews with representatives from the case company. Some information is taken fromthe municipally website and additional information through interviews.Conclusions: It is possible that it became a too big a commitment for Leanlink when theyselected the Balanced Scorecard as a management model.