EKONOMISTYRNING I EN MOTORVERKSTAD
En analys av centralt ställda krav ur ett operationellt perspektiv
The purpose of this thesis is to analyze the design and function of an engine production management?s control system and its intended function, and to contrast it with the present management control systems in use on an operational level. Interviews conducted with employees from all levels of the engine production are the main source of this study?s empirical foundation. Information has also been gathered from relevant written material such as annual reports, internal documents etc. The comprehensive empirical information collected is structured around a theoretical framework consisting of vision, strategy, formal control systems, organizational structure, and informal control systems. The main findings show that the conditions for action at a distance are fulfilled since a simplification, stabilization and centralization of the strategy is allowed for. Management has however not taken the operational organizational structure and informal systems into account, and the desired effects of action at a distance have therefore not occurred. The main conclusion is that the use of a wider definition of management control systems needs to be applied and that management, in addition to action at a distance, need to create an interactive management control system including formal control systems, organizational structure, and informal control systems.