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16529 Uppsatser om Management control system - Sida 1 av 1102

When companies grow up - A case study of a family-owned company?s management control system

Problem: What are the characteristics of Polykemi?s Management control system and how is it affected by growth? Purpose: To describe and analyse the Management control system of a medium-sized family-owned company from the perspective of Simons? Levers of control. Research design: An abductive, interview-based case study of Polykemi AB. Conclusion: Polykemi?s Management control system is primarily a traditional one which is rather strong in terms of Levers of control.

Acne Jeans och Öresund: Hur förändras verksamhetsstyrningen i ett kreativt modeföretag när det inleder samarbete med ett riskkapitalbolag?

We have performed a case study on Acne Jeans, a creative Swedish fashion company, which initiated a cooperation with the Swedish venture capital firm Öresund. The aim of our paper was to examine what motivates a venture capital firm to transform the Management control system of a creative company, into a more formal system of control. Main results: Öresund did not have an excessive impact on the Management control system of Acne Jeans, due to three main reasons. First of all, Acne Jeans had a satisfactory Management control system prior to the cooperation. Furthermore, the relationship between the two parties was characterized by mutual trust.

Verksamhetsstyrningens inverkan på målprioritering - En kvalitativ fallstudie av två vårdcentraler i Stockholms läns landsting.

This study aims to examine the effect Management control systems have on which goals health centers prioritize. The Management control systems of one privately owned and one publicly owned health center have been studied through a qualitative case study. Robert Simons (1995) framework with four levers of control (diagnostic control systems, interactive control systems, belief systems and boundary systems) has been used to structure the study. For both health centers we found a conflict of interest mainly between the diagnostic control system and the beliefs system, where the diagnostic control system is biased towards quantitative goals and the beliefs system is mainly biased towards qualitative goals. However, despite the unbalanced levers of control the studied health centers have been able to reach a well functioning compromise between quantitative and qualitative goals..

Ekonomistyrning i interorganisatoriska relationer

Background: Inter-organisational ways of working have become more and more common during the last decades. In order to attain efficiency and productivity, such inter-organisational relationships need to be governed and controlled. However, studies have shown that inadequate control is one of the main reasons for why inter-organisational relationships fail. One of the means that can be used for governing and controlling a business is management control. The use of management control in inter-organisational contexts is a quite unexplored area of research at the present time, which might seem somewhat surprising considering the fact that inadequate control is a common explanation for why inter-organisational relationships fail.

Private equity företagens styrning av sina portföljbolag.: Två fallstudier av relationen mellan private equity företag och portföljbolag.

The purpose of this thesis is to examine and analyze the characteristics of the Management control system private equity firms use to manage their portfolio companies. The thesis takes a share holder value perspective, and it is assumed that the goal of the Management control system is to increase the shareholder value in the portfolio company. In a qualitative study two private equity firms and two portfolio companies, one for each private equity firm, were studied in detail. In total, nine in debt interviews were completed. The results from this study suggest that the characteristics of the control system are dependent on the surrounding context; the focus on shareholder value and the specific characteristics of the private equity industry shape the characteristics of the Management control system.

EKONOMISTYRNING AV BUTIKSVERKSAMHET: ? en fallstudie av modeföretaget ?Alfa?

The aim of this thesis is to examine how salesperson control can be exercised in a retail store environment. A case study has been performed on a Swedish fashion company emphasizing the relationship between the company?s upper level management and their retail store operations in order to describe, analyze and classify the prevailing management control mechanisms. The paper presents an agency theoretical approach to the relationship applying behavior- and outcome based control theory, performance measurement theory and incentives theory in order to give a comprehensive image of the control system. The main finding is that the company?s Management control system as applied to the sales force in its retail stores can be categorized as mainly behavior-based despite several explicit outcome-based features..

Kontrollsystem för implementering av en samhällsansvarsstrategi - En undersökning av SPP Livförsäkring AB

Corporate responsibility is a popular phenomenon of today. The interest for the subject is extensive and means for implementing corporate responsibility strategies within organizations are demanded. There are studies showing how Management control systems can be used in order to implement general strategies into organizations. Still, Management control systems designed for the implementation of corporate responsibility strategies, in particular, are not provided by the current academia. The aim of this paper is to contribute to studies within Management control systems by studying the Management control system specifically designed to implement corporate responsibility strategies.

New Public Management i praktiken: En fallstudie i en av Stockholms stadsdelar

In the present thesis, we have studied the Management control system in Enskede-Årsta-Vantör, one of Stockholm?s municipal districts, with focus on theories about New Public Management (NPM). When NPM was introduced, a number of complications arose. Some of these, along with the district?s solutions of the complications, are described and analyzed using e.g.

Styrning Mot Högre Motivation: En fallstudie av ICA Kvantum Flygfyren

The aim of this paper is to examine how the design of management control in a retail trade company affects motivation among its employees. Our purpose is to identify what actions create motivation and how management can benefit by developing and promoting such activity from its high-performing employees. Motivated personnel have become increasingly important in companies today, and companies are increasingly reliant on individual employees? capabilities. The study covers all parts of the Management control system, to see how these align to create goal congruence in an organizational context.

EKONOMISTYRNING I EN MOTORVERKSTAD: En analys av centralt ställda krav ur ett operationellt perspektiv

The purpose of this thesis is to analyze the design and function of an engine production management?s control system and its intended function, and to contrast it with the present Management control systems in use on an operational level. Interviews conducted with employees from all levels of the engine production are the main source of this study?s empirical foundation. Information has also been gathered from relevant written material such as annual reports, internal documents etc.

Traditionell ekonomistyrning vs modern verksamhetsstyrning - en fallstudie av ett växande företagsstyrfilosofi

The purpose with this paper is that trough a description of the management control at Jitech AB find out if traditional management control have been abandoned for benefit for modern management control and in which extent the transition have happened. Further is the second purpose with this paper to find out which decisions that lies behind the design of the management control and how these are in opposition to with the theory..

Utveckling av modellbaserad reglering i kommersiella styrsystem

In industrial control systems PID-control remains the prevalent strategy, also for processes that would benefit from model based control. The purpose of this thesis is to evaluate whether model based control can be readily implemented in an industrial control system. To this end a simulated surge tank with a simulated industrial control system is studied. For evaluation two scenarios with specified objectives are selected.Following a review of LQR and versions of MPC, Predictive Functional Control (PFC) is considered the most suitable for implementation. PFC is a form of MPC developed with industrial applications in mind and therefore has several advantages for implementation in an industrial control system.

Ekonomistyrningens påverkan på MRP-implementering: en fallstudie av ASSA AB

The implementation of a material requirements planning system is a complex and demanding task. There has been much research into what factors are important in such implementations, but seemingly very little about the links between critical success factors and Management control systems. This thesis attempts, through a case study, to answer the question of how Management control systems affect the implementation of an MRP system in ASSA AB, a Swedish manufacturing firm. Data is primarily collected through interviews. Theory regarding implementation success definitions, critical success factors as well as Management control systems is presented.

En studie om artikelhantering i material- och produktionsstyrningssystem på System Andersson AB

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..

Statens fastighetsverk -betalformad styrning i en funktionsdriven organisation

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.

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