Avståndets inverkan på styrningen
-en fallstudie hos Vin & Sprit
The aim of this thesis is to get a better understanding of how the management control system works at V&S Distillers. V&S Distillers went through an organizational change in the beginning of 2005. The marketing function went from being a country-driven to a category-driven organization. Among other things this resulted in increased cooperation between employees in different geographical locations. We aim to analyze how a geographical distance affects relations and the use of management control. A case study has been conducted at V&S Distillers where we have interviewed employees at different positions and locations. One of our main findings is the importance of formal control in terms of reporting increases for geographically distributed organizations. We have also discovered that employees who communicate frequently with colleagues in other countries tend to have a better understanding of their reports and seem to build trust in their co-workers more easily. Even though there may be several downsides to control at a distance we have discovered that some of the employees feel more motivated due to perceived independence when having the manager at a distance.