I en värld påverkad av covid-19 blev den resande världen stillastående, branscher som förlitar sig på resande kunder kom att krascha. Med en kris är det otydligt hur budgeten som är en dominant roll i ekonomistyrning kommer att påverkas. Syftet med studien har varit att se hur hotellbranschens användning av budget har påverkats av krisen och det har gjorts genom att undersöka olika Elite Hotels. För att fånga användningen av budget och om krisen haft en påverkan undersöktes den innan pandemin, under och lite efter, samt också för att belysa likheter och skillnader mellan hotellen. För att svara på studiens syfte har ett teoretiskt ramverk för traditionell budgetering och beyond budgeting använts, även en analysmodell har skapats för att visualisera resultatet. Insamlingen av data har skett genom intervjuer med en semistrukturerad synvinkel som är en del av kvalitativ forskning. Genom analysen av budgetens användning innan, under och lite efter har krisens påverkan på hur budgeten används fångats och förändringen har applicerats på analysmodellen. Innan pandemin genomfördes ett budgetarbete likt den traditionella budgeten hos hotellen som de sedan blev tvungna att sluta med under pandemin. Genom analysen syns det att hotellen har skiftat fokus lite efter pandemin mot ett mer strategiskt arbete och en ökad användning av beyond budgeting styrverktyg har skett vid sidan om den traditionella budgeten de arbetar med. Då endast en hotellkedja har undersökts föreslås att framtida forskning fokuserar på olika hotell och branscher för en bättre överblick av budget i kris.

Koncepce participativního rozpočtování jako inovace demokracie Vendula Venclíková Abstract (in English): The aim of this thesis is to reflect theoretical basis of participatory budgeting in context of the theory of recognition. To analyse in this context a form of contemporary effort of application of participatory budgeting in the Czech environment. Participatory budgeting as an normative result of the struggle of recognition is analysed in the view of innovative conception of democracy, connecting economic and participative democracy.

The failure rate of new government information technology (IT) projects in developing countries is high, with 35% classified as total failures and approximately 50% as partial failures. The population for this study was 10 senior managers of a public sector organization in Uganda selected because of high IT project successes achieved through leveraging IT return on investment (ROI) reports. The purpose of this qualitative single-case study was to explore the strategies Ugandan senior public sector officials used to leverage IT ROI reports during planning, budgeting, and implementation of IT projects to reduce failure rates. The conceptual frameworks were the strategic IT alignment model and framework for success. Qualitative data were collected through face-to-face interviews and review of the organization performance reports. Member checking of interview and document review data were used to strengthen credibility of the findings. The following themes emerged: involve senior managers in IT ROI reporting; use previous IT performance reports during planning, budgeting, and implementation; empower project teams to undertake IT ROI performance assessment; ensure completeness of the IT ROI reports; ensure comprehensive monitoring and evaluation indicators for IT projects; ensure availability of periodic IT ROI reports; and implement a change management program. The findings may contribute to social change by providing key strategies senior public sector officials might leverage during planning, budgeting, and implementation of IT projects to reduce failures, lead to increased citizen access to e-government services, and promote transparent government.

I denna kvalitativa fallstudie undersöks den svenska konsert- och eventbranschen utifrån perspektivetekonomistyrning och management control. Genom intervjuer av yrkesverksamma personer relevantasett till studiens syfte undersöks vilken budgetering som förefaller sig lämpligast, om det riskeraskompetenstapp internt och externt för att slutligen bygga emot frågeställningen om vilka faktorer somprimärt hindrar en uppstart och återgång för verksamheten till normal kapacitet. Vi finner att det ihänseende till den osäkra miljön ställs krav på verksamheten att omstrukturera och vara agil, detta dåbegränsningarna för verksamheten kommer från politiskt håll och att det saknats en långsiktig plan attförhålla sig till vad gäller uppöppning. Genom studerande av teorier kring motivation anser vi att detföreligger risk för att personal ska vara mer ambivalenta än tidigare till följd av att de inte harbetydelsefulla arbetsuppgifter, dock observeras det avskedningar och omstruktureringar som gör attpersonal som annars skulle varit överflödiga redan har fått gå eller fått nya arbetsuppgifter. Slutligenanser vi att de faktorer som primärt kan försvåra en uppstart är förlust av humankapital ochnyckelkompetens till följd av omstrukturering. Vi anser även att avsaknaden, eller felhantering avplanering kan leda företag på villovägar, det anknyter till den första frågeställningen om budgetering.Ett sätt att hantera de mesta av de möjliga problem vi förutser, är att hålla organisationstyrningen organisk. / This case study examines the swedish concert- and events industry from the perspective of financialmanagement and management control. Through interviews with professionals relevant to the purposeof the report, it examines what budgeting seems most appropriate, whether there is a risk of a loss ofcompetence internally and externally, and finally what factors primarily prevent the start-up and returnof the business to normal capacity. We find that the uncertain environment places demands on thebusiness to restructure and be agile, as the constraints on the business come from the political level andthere has been no long-term plan to relate to in terms of start-up. By studying theories of motivation, webelieve that there is a risk that staff will be more ambivalent than before as a result of not havingmeaningful work tasks, however, redundancies and restructuring are observed which means that staffwho would otherwise be redundant have already been laid off, or given new work tasks. Finally, we findthat the primary factors that may impede continuation of the business are the loss of human capital andkey skills due to restructuring. We also believe that the absence, or mismanagement of planning canlead firms astray, which links to the first issue of budgeting. One way to deal with most of the possibleproblems we foresee is to keep organisational management organic.

Despite its benefits, output controls are less prevalent than its counterpart input controls in public sector agencies. Performance budgeting aligns the input of resources with the output of products and services systematically, enabling assessment of the efficiency and effectiveness of organizational activities. Yet, implementing performance budgeting is challenging, as observed in the Swedish Armed Forces, thus constituting a suitable case to explore this thesis’ research question – why do public sector agencies seldom succeed implementing performance budgeting?   The inquiry is grounded in the multi-layered institutional framework of performance budgeting by Ho ​(2018)​ which, along with extant literature, is developed into propositions guiding the data gathering. The empirics are examined from a discursive perspective with the theory of multiple institutional logics​ (Besharov & Smith, 2014)​ and its technical dimension with the sociology of translation ​(Latour, 1999)​. Findings indicated that the present financial model did not achieve performance budgeting due to a lack of internal transparency, as the model were perceived as convoluted, and that military and financial performance were assessed and reported in separate structures. Looking ahead from an institutional perspective, the recently developed evaluation model, might assist the development of performance budgeting as its underpinning logic of mission command seems compatible with program logic. However, current lack of standardization and managerial infrastructures are indicative of an ineffective translation process, limiting the representational value of the accounting and performance inscriptions, thus limiting their ability facilitate stable spatial and temporal control.

The purpose of the study is to improve the accounting and analytical methods for the formation of indicators of the financial results of an industrial enterprise used in various forms of reporting. The scientific novelty of the research consists in summarizing the scientific and theoretical material on the methods used for various purposes to form the financial results of an industrial enterprise and to develop recommendations for improving the relevant accounting and analytical procedures. The practical significance of this work can be determined from the point of view of developing recommendations for improving the performance of UC RUSAL and the possibility for analysts to use the proposed improvements in the methods of analyzing the financial performance of an industrial enterprise in the interaction of retrospective and strategic analysis. Three provisions of scientific novelty presented in the master's thesis. 1. Components are structured and systematized that form the financial results of an industrial enterprise for the purpose of raising the information content of management accounting data used in the preparation of financial statements. An algorithm has been developed to streamline accounting information on revenues in the budgeting system in order to correctly transfer data for the preparation of financial statements under RAS and IFRS. 2. The methods for analyzing the direct material and labor costs of an enterprise have been improved for the purpose of increasing the control function of budgeting and speed of data transfer in the preparation of financial statements. 3. The interrelation of the retrospective (standard) analysis of financial results and indicators used for strategic planning (SWOT-analysis), allowing to increase the efficiency of enterprise finance management, is revealed. / Цель исследования - совершенствование учетно-аналитических методов формирования показателей о финансовых результатах промышленного предприятия, используемых в разных формах отчетности. Научная новизна исследования состоит в обобщении научно-теоретического материала о применяемых для различных целей методов формирования финансовых результатов промышленного предприятия и разработке рекомендаций по совершенствованию соответствующих учетно-аналитических процедур. Практическая значимость данной работы может быть определена с точки зрения разработки рекомендаций по повышению эффективности деятельности ОК РУСАЛ и возможности для аналитиков использовать, предложенные усовершенствования методов анализа финансовых результатов деятельности промышленного предприятия во взаимодействии ретроспективного и стратегического анализа. Три положения научной новизны, представленные в магистерской диссертации. 1.Структурированы и систематизированы компоненты, формирующие финансовые результаты деятельности промышленного предприятия для целей повышения информативности данных управленческого учета, используемых при составлении финансовой отчетности. Разработан алгоритм, позволяющий упорядочить учетную информацию о доходах, в системе бюджетирования с целью корректной передачи данных для составления финансовой отчетности по РСБУ и МСФО. 2. Усовершенствованы методы анализа прямых материальных и трудовых затрат предприятия для целей повышения контрольной функции бюджетирования и оперативности передачи данных при составлении финансовой отчетности. 3. Выявлена взаимосвязь ретроспективного (стандартного) анализа финансовых результатов и показателей, используемых для стратегического планирования (SWOT-анализа), позволяющая повысить эффективность управления финансами предприятия.

Структура магистерской диссертации включает в себя введение, три главы, заключение, список использованных источников и приложения. В первой главе рассмотрена сущность и принципы организации финансового планирования на предприятии, определены подходы, методы и этапы процесса бюджетирования, определено место бюджетирования в системе финансового планирования, описаны формы бюджетов и процесс бюджетирования, а также проведен сравнительный анализ моделей бюджетирования. Вторая глава работы посвящена анализу действующей системы планирования и бюджетирования на предприятии, а также определению влияния государственного оборонного заказа с точки зрения бюджетирования. В третьей главе представлены направления развития, оптимизации, совершенствования системы планирования и бюджетирования. В заключении сформированы основные выводы. / The structure of the master's thesis includes an introduction, three chapters, a conclusion, a list of sources used and applications. The first chapter discusses the essence and principles of organizing financial planning at an enterprise, defines approaches, methods and stages of the budgeting process, determines the place of budgeting in the financial planning system, describes the forms of budgets and the budgeting process, and also makes a comparative analysis of budgeting models. The second chapter of the work is devoted to the analysis of the current system of planning and budgeting at the enterprise, as well as the determination of the impact of the state defense order in terms of budgeting. The third chapter presents the directions of development, optimization, and improvement of the planning and budgeting system. In conclusion, the main conclusions are formed.

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Denna studie har undersökt hur små och stora svenska solcellsföretag budgeterar i osäkra miljöer. Fokus har varit på att jämföra företagen och identifiera likheter och skillnader mellan hur de budgeterar. För att ta fram kunskap i ämnet intervjuades två små solcellsföretag (Solivo AB och Wettersol AB) samt ett stort solcellsföretag (Sesol AB). Resultaten från intervjuerna visar att små solcellsföretag använder en mer informell hantering av budgetering, ofta baserad på magkänsla istället för formella budgetar. Detta på grund av begränsade resurser och tid. De fokuserar på kortfristig planering med täta uppföljningar av kostnader och intäkter, och gör månatliga prognoser för att försäkra att fasta kostnader täcks. Utöver det har de små organisationerna inte samma krav på formella budgetar från ägare och styrelse som stora företag. Stora solcellsföretag, å andra sidan, använder mer avancerade budgetmodeller och styrsystem som faciliterar både långsiktig och kortsiktig planering, med regelbundna månadsvisa uppdateringar. De utnyttjar “Business Intelligence” verktyg för djupgående analys av företaget, vilket ger en bättre förståelse för helheten. Stora företag har också centraliserade kostnadsavdelningar för kostnadskontroll och projektledning. Krav från externa ägare på finansiell rapportering leder till utvecklade ekonomistyrningssystem och mer detaljerade budgetprocesser. På grund av omfattande finansiell planering är stora verksamheter bättre rustade och mer motståndskraftiga mot marknadsfluktuationer vilket kan ge dem en konkurrensfördel.  Trots dessa skillnader påtalar både små och stora företag flera likheter gällande budgetering i en osäker miljö. Båda påvisar vikten av nyckeltal för att mäta prestationer och jämföra med historisk data. Både de små och stora solcellsföretagen använder sig av “top-down-styrning” som styrstruktur, vilket anses effektivt i osäkra miljöer. Dessutom är tät uppföljning och kontinuerliga uppdateringar av budgetarna gemensamma strategier för att anpassa sig till förändringar. / The aim of this study was to examine how two small and one large Swedish solar cell companies use budgeting in uncertain environments. The focus of the study has been on comparing the organisations and to identify their similarities and differences in how they use budgets. In order to do this two small solar cell companies (Solivo AB and Wettersol AB) and one large solar cell company (Sesol AB) were interviewed. The results from the interviews show that small solar cell companies use a more informal budgeting system, often based on gut feeling instead of formal budgets. This is due to a limit of time and resources. Instead they focus on short term planning and regular follow-ups of costs and revenues, and do monthly forecasts to ensure fixed costs are covered. In addition, the small companies do not have the same requirement on formal budgets from owner and board as large companies do. Large solar cell companies, on the other hand, use more advanced budgetary models and control systems that facilitate both long-term and short-term planning, with regular monthly updates. They also use “Business intelligence” tools for thorough analysis of the company, providing a better understanding of the overall picture. Large companies have also centralized cost departments for cost control and project management. External owners’ demands for financial reporting lead to the development of financial management systems and more detailed budget processes. Due to extensive financial planning, large companies are better equipped and more resilient to market fluctuations, potentially giving them a competitive advantage.  Despite these differences, both small and large enterprises highlight multiple similarities regarding budgeting in uncertainty. Both emphasize the importance of key performance indicators to measure performance and compare it with historical data. Both small and large solar cell corporations use top-down management as a governance structure, which is considered beneficial in uncertain environments. Furthermore, close monitoring and continuous updates of budgets are common strategies to adapt to changes.

Working agile is common in the space of software development, but in other industries and organizational functions an interest has developed in the subject. Mainly because working agile have shown several benefits for teams working with those methodologies. Especially flexibility is one commonly mentioned benefit of teams that adopt agile values and principles. Hence, the research is trying to answer:  How do agile values influence flexibility in budgeting processes, and what barriers hinders their adoption? Flexibility is one key characteristic of successful companies in today’s turbulent market environment. Changes in the market environment are caused by war, inflation, and other geopolitical factors. This is changing the playground for companies that must be flexible for changes in prices, customer demand, investment opportunities and more. To identify critical areas related to these issues this paper will investigate budgeting processes, hence the budget is the foundation for everything the business will do in the upcoming period, for example, how much sales will bring into the business or how much they will set aside for investments.Therefore, this research focuses on the influence agile values and principles have on flexibility within budgeting processes and teams. Through a qualitative interpretive approach, the thesis sought to understand agile values' influence on flexibility. By collecting data through semistructured interviews and later analysing thematically to find patterns and meaning among participants working within the budgeting process at different companies, the research question could be answered.Finally, the findings demonstrate a positive correlation between adherence to agile values and increased budgeting flexibility. Firms with high compliance exhibited greater adaptability compared to those with lower compliance. The study also found three key barriers hindering adoption of agile values in budgeting.  Keywords: “Agile Principles”, “Agile”, “Managerial Accounting”, “Agility”, “Management Accounting”, “Management Accounting”, “Budgeting”, & “Agile methodology”.