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..

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..

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.

Traditional financial management has lately been criticized, since it gives inadequate and unilateral information for decisions and strategy of the operation. The purpose of this essay is to investigate if a balanced scorecard is able to work together with a budget and become a stronger control system for the management. Essential theory underlies the gathering of data as well as the analysis, and the empirical investigation is based on personal interviews. The conclusions drawn from my analysis are that two parallel control systems could complement each other?s weaknesses.

There is limited research done in the area of management control in the relationship between companies. This study investigates management control in outsourcing relationships and the decision to change sourcing strategy and to insource functions. The empirical research was conducted at an international company, which in this study has been anonymized. The research is mainly based on interviews. To extend and verify the conclusions drawn, another company, AB Ph.

Municipalities must establish budget annually but they are free to decide how the governance should be designed, this can lead to lack of consistency and measurability within and between municipalities. The purpose of this thesis was to present a proposal for a unified and more measurable financial structure of a municipality where this was lacking. In our theory we describe the issues of Traditional management control and we introduce an alternative control with non-financial ratios included, called the Balanced Scorecard. In the empirical data it is investigated how the governance of a municipality could be designed, according to the respondents. In the analysis the information gathered to reach the answers to what are considered to be useful governance in municipality, are examined. In the conclusion, we design Balanced Scorecards with both financial and non-financial ratios to the councils of the municipality..

Stormwater from trafficked areas often contains high pollution levels. In traditional stormwater management design, stormwater is first transported away through piped networks, and then in most cases passes through oil separators before finally reaching the recipients. While this traditional method removes certain pollutants from the stormwater, it does not reduce the total flow, as in the case of ecological stormwater management. In the ecological method the stormwater is not simply transported away, but is recirculated through infiltration, percolation, and detention. The aim of this study is to investigate possible advantages of ecological management designs, in contrast to traditional management.

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.

Background: As companies are operating in more globally and complex environments, the need for risk control is accelerating. In an ever-changing environment, companies cannot merely focus on traditional risks, which include financial and insurable risks. To maintain competitiveness, companies need to extend their risk management to include all risks, traditional as well as operational and strategic risks. Purpose: The purpose is to describe and position risk management for Telecom operators, in comparison with the risk management literature, with regards to structure, processes, learning process, visions and benefits. In addition, our aim is to link risk management perspectives with the different strategies for knowledge management.

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..

The aim of this study is to investigate which management control mechanisms evolve in companies that receive funding from Venture Capital companies and why the management control systems evolve in the way that they do. A case study was performed on three Swedish high technology companies, that all received funding from Venture Capital companies for the first time in 2006. Merchant?s framework, defining all management control mechanisms as either, results control, action control or personnel control, was used to structure the study. Results show that the companies that received Venture Capital all increased the use of management control mechanisms within results control, action control and personnel control.

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.

The aim of this study is to examine and analyze how management control mechanisms evolve within an organization when a requirement of return on equity is imposed, as well as why the mechanisms evolve the way they do. A case study was performed on Samhall, a Swedish state-owned company, which has the aim to help people with disabilities develop by providing meaningful work. The framework provided by Samuelsson, defining five means of control in organizations was used to structure the study. Further, theories within New Public Management have been used to provide the reader with a proper background to the research area. Theories from the institutional field of organizational research have also been used to provide further depth to our analysis.

The use of temporary workers gives companies the opportunity to be flexible, by avoiding hiring and dismissing workers because of economic conditions and trends in demand. The management control in use at the company has the purpose of influencing employees? behaviour to act in the company?s best interest and towards its goals. The management control should also influence the behaviour of the temporary worker. The companies have to create motivation and commitment among the temporary workers although they are employed by a staffing agency.

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.