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Budget som styrmedel ? ett effektivt verktyg eller ett onödigt ont?

En fallstudie av den ekonomiska styrningen inom Luftfartsverket


The aim of this Master?s thesis is to examine the function of the budget as a means of control within an organisation in the public sector. To accomplish this, a case study has been conducted on a certain business unit within Luftfartsverket responsible for providing Air Traffic Control services. The thesis is built on a framework of contemporary theories of budgeting and includes a brief discussion of the weaknesses usually associated with the traditional budget. The conclusion of the study is that the use of budget as a means of financial control within Luftfartsverket is not efficient enough at the moment. A lack of efficiency has been identified in three different areas. Firstly, the main purpose of the budgeting at Luftfartsverket is not only vague but also poorly communicated within the organisation. Secondly, some of the prerequisites for an efficient budgeting control are not optimal. Finally, the budget process itself has several shortcomings. In the end of this thesis, a number of suggestions for improvement are presented.

Författare

Tobias Lindström David Malki

Lärosäte och institution

Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

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Detta är en D-uppsats.

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