Affärssystemens påverkan på ekonomistyrningen
En fallstudie på VIDA AB
Affa?rssystemEkonomistyrningBudgeteringKalkyleringInternredovisningPrestationsma?tningInformationssystem
Bachelor thesis, Controller, Program of Master of Science in Business and Economics, School of Business and Economics at Linneaus University in Växjö, Sweden, Course Code: 2FE13E:3, Spring 2012 Authors: Jacob Cedergren, Adam Pettersson, Hampus SkelterwijkSupervisor: Anders JerrelingTitle: The ERP-systems impact of the management control - a case study of VIDA AB Original Title: Affärssystemens påverkan på ekonomistyrningen - en fallstudie på VIDA ABBackground: New technology has given businesses new opportunities to use and store information and the current information systems has changed the way of working in more or less all sectors and operations. ERP-systems have been one of the most important IT innovations in the past decade. The potential of a properly implemented ERP-system is great because it has got the ability to link the company?s different areas together. Despite its many advantages, there are several examples of cases where the acquisition and implementation has been a total failure. For this reason, the lack of knowledge and experience regarding ERP-systems and its impact on businesses management control, has been recognized.Purpose: The study aims to describe and explain how the implementations of ERP- systems have affected the management control within a company.Method: The thesis consists of a qualitative case study of VIDA AB where the empirical results have been compared with theories ragarding management control and ERP-systems.Conclusion: The authors have focused mostly on the financial terms budgeting, cost accounting, management accounting and performance measurement. Regarding the impact ERP-systems have on these methods of control within the VIDA organization, the authors have found that some of them are being affected while others do not to the same extent. Furthermore, the authors have found that the ERP-systems in general generate enormous benefits for VIDA, but if they are not provided with accurate information their significance is limited for its usage in the management control.Keywords: ERP-systems, Management Control, Budgeting, Cost Accounting, Management Accounting, Performance Management, Information Systems