Praktikfallet Svenska Handelsbanken
Budgetlöst företagandeEkonomistyrningBudgetkritikSvenska HandelsbankenArnessonLöfgrenMagnus Holmström
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. The study is a case study of Svenska Handelsbanken and their management control system.Results: Management without budgets can, in several cases, work more effective compared to traditional management. Through a plain focus at relative goals and a high degree of responsibility to the individual can the organisation perform with a higher effectiveness? Finally we present a suggestion on such a working method and what it ought to be contained.