Budgetstyrning i en föränderlig miljö : Delaktighetens betydelse

• Main Authors: Isaksson, Ellenor, Östergren, Victoria
• Format: Bachelor Thesis
• Language: Swedish
• Published: 2014
• Subjects: Social Behaviour Law; Samhälls-; beteendevetenskap; juridik; Budgetstyrning; Luleå
• Online Access: http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-55132

The study's purpose is to create a deeper understanding of the importance of the individual participation in the use of budgeting in a changing environment. The research questions designed for this study is how the company adapt its budget to manage external changes and if participation in budget is essential among management and employees in a changing environment and, if so, in what way. A case study has been conducted on two communications agencies in Luleå, which both use budget and find themselves in a competitive environment where development is proceeding rapidly. The empirical data were collected through semi-structured interviews with the respective financial manager and two employees at each company. Through the collected empirical data analyzed whether participation in the budget process is important for successful budgetary control. At one of the companies, the employees were more involved in the budget than the other company. However, the company that was more involved believes that they didn’t succeed with the set budgetary targets. The company where the employees were not as involved in the budget process says they have achieved their goals in recent years. The study also shows that both companies are revising and deviate from the budget as necessary throughout the year to adapt to external changes, and use forecasts on the setting of the budget. The conclusions are that participation doesn’t need to be an important component for the company to reach goal if they are in a changing environment. A good method to tackle external changes is to revise the budget during the course of the year. Validerat; 20140728 (global_studentproject_submitter)