Budgetens utveckling
en studie bland multinationella industriföretag
BudgetBudgeteringTraditionell ekonomistyrningPrognoserAffärsplanerVerksamhetsplanerBudgetens syftenIndustriföretagBudgetutveckling
Abstract Titel: Budget development ? a study of multinational industrial companies Date: 2011-05-27 Authors: Daniel Claesson & Tobias Kronvall Supervisor: Fredrik Karlsson Examiner: Lars-Göran Aidemark Purpose: The main purpose of this study is to follow up and to do a comparison of a study of Arwidi & Samuelson (1991) where we describe and explain budget change, from the traditional budget to today´s modern business management, in some of the leading listed Swedish industrial companies. We will also examine which objectives of the budget are highlighted in the companies. Further, we examine the relationship between organization, strategies and budgeting and how it affects the company management. Method: In this study we used a qualitative approach. We used a multiple case study to examine corporate approach to budgeting. The empirical data were collected through telephone interviews. Theoretical basis of this study is analytical generalization, where we with the help from empirical evidence rejects or confirms earlier theory. Conclusions: Industrial companies in our study have abandoned budget and control its activities today with forecasts and business plans. Global changes have meant that companies act after new conditions which have affected the organization, strategies, and choice of control instruments. Our study shows that the effects of changes in management philosophy are the initiation of changes in control instruments. Forecast and business plans are now prominent in our surveyed companies that use these instruments primarily for two reasons. Forecast helps companies to quickly identify global changes with the aim of correcting them before they occurred. The business plans clear focus on activities provides a positive financial impact. These activities should therefore be in line with customer satisfaction and organizational growth.