Bakgrund: Under det senaste decenniet har det blivit allt vanligare att implementeraaffärssystem i organisationer. Det kan idag ses som en förutsättning för att organisationer skalyckas med sin verksamhet. Det finns i huvudsak två sätt att implementera ett affärssystem.Det första är att en organisation skaffar ett standardsystem och då får verksamheten anpassasig efter affärssystemet. Det andra är att implementera ett verksamhetsanpassat system och dåanpassar man affärssystemet efter verksamheten. Tidigare forskar anser att den effektenaffärssystemet har på ekonomistyrningen är att många rutinjobb försvinner, personalen blirmer kunnig och kan fatta snabbare beslut och informationen är realtiduppdaterad vilket ledertill att bättre beslutsfattande.Forskningsfrågor: På vilket sätt påverkar affärssystemet ekonomistyrningen? Hurunderlättar affärssystemet arbetet med ekonomistyrningen?Syfte: Att förstå hur arbetet med affärssystemet påverkan ekonomistyrningen itillverkningsföretag.Metod: En kvalitativ fallstudie studie på två tillverkningsföretag inomsprängmedelsbranschen, Orica Sweden och Eurenco Bofors. Vi jämför teorier från tidigareforskare och böcker inom ämnet affärssystem och ekonomistyrningen med det insamladematerialet från empirin för att mäta förväntade effekter med de praktiska effekterna.Slutsatser: Studien visar att affärssystemet har effektiviserat affärsprocesserna och gjortarbetet med ekonomistyrningen snabbare. Informationen i affärssystemet uppdateras i realtidoch ligger till grund för en bättre beslutsfattning i verksamheterna vi studerade. Studien harockså kommit fram till att ha ett affärssystem är en förutsättning för att kunna ha enfungerande stor organisation.

Med hjälp av internpriser kan den offentliga organisationen spåra vart kostnader uppstår och vart resurserna hamnar. När en offentlig verksamhet går mot att styras mer som den privata sektorn uppstår vissa problem. Den offentliga verksamheten som har en stor bredd i sina verksamheter för att tillhandahålla service till medborgarna behöver det att de också hushålla med sina resurser, då dessa finansieras av bland annat skatteintäkter. Det kan uppstå vissa styreffekter till följd till användningen av internpriser, som kan vara av såväl positiv som negativ karaktär. Genom att en offentlig organisation använder sig av internpriser för att styra i organisationen uppstår ytterligare effekter såsom förändringar i resursanvändandet. Syftet med denna uppsats är att undersöka hur offentlig verksamhet använder sig utav internpriser för att styra i organisationen. Med att använda internpriser syftas det på vilken metod som används och hur styreffekterna hanteras i organisationen. Den teoretiska delen av uppsatsen behandlar i först hur styrning i en offentlig organisation kan se ut genom att redogöra för New Public Management. I den andra delen av teorin behandlas internpriser, dess syfte, användbara metoder samt vilka effekter som kan uppstå när en organisation använder internpriser. Teorin avslutas med att redogöra för en prismodell som kan vara användbar vid arbetet kring att etablera internpriser. För att undersöka hur internpriser används till att styra i praktiken har en fallstudie med semistrukturerade, kvalitativa intervjuer genomförts. Intervjuer har genomförts med personer som arbetar med styrningen och internpriser i offentlig verksamhet. Dessa intervjuer har sedan kompletterats med dokumentanalyser, av material som tillhandahållits av respondenterna. Det empiriska materialet har tillsammans med den teoretiska referensramen bidragit till att vi kunnat genomföra en analys av en offentlig organisations användning av internpriser Genom att använda internpriser i offentlig organisation kan vissa förväntade effekter uppstå. Exempel på sådana effekter är bland annat ökad kostnadsmedvetenhet hos medarbetarna, vilket leder till ett minskat slöseri med resurser. Men det kan även uppstå effekter som tenderar till att vara negativa, genom att internpriser kan bidra till att det administrativa arbetet kan upplevas som krävande och tungt. Genom att analysera de problem och svårigheter som finns med internpriser i offentliga organisationer har vi kommit fram till att problemet inte återfinns i prisnivån. Istället går det att härleda svårigheterna med internpriser, till vad som inkluderas i erbjudandena samt hur dessa sedan kommuniceras ut i organisationen. Dock är offentliga organisationer komplexa med stor bredd i sin verksamhet, vilket kan leda till att fler än en prismodell kan behöva användas. Det finns lite teoretisk fakta kring internprissättning överlag, men framförallt kring internprissättning i offentliga organisationer. Att offentliga organisationer arbetar utan vinstsyfte och strävar efter ett noll resultat, kan vara en anledning till att de kostnadsbaserade internpriser att föredra i de fall där den offentliga sektorns tjänster inte kommer i kontakt med marknaden. / This thesis will explore the subject of the difficulties of applying transfer pricing within public organizations, and the effect this practice has on such organizations. There are limited theories that address the issue of transfer pricing in public as well as in private organizations. The lack of theories only makes this problem more pressing and this thesis questioned the recurring use of such a practice in light of this. This thesis sets out to analyze an approach to establish a functional transfer pricing strategy in a specific organization. Data was gathered on the organization’s use of transfer pricing as a means to guide the organization towards tax saving, reduce the waste of recourses and establish awareness of cost effectiveness within the organization. The analysis showed that the problem for this specific organization was not the price level itself but instead what the offer actually included and how well the seller communicated the content of the offer to the other unit of the organization.

Shared Services (SS) involves the convergence and streamlining of an organisation’s functions to ensure timely service delivery as effectively and efficiently as possible. As a management structure designed to promote value generation, cost savings and improved service delivery by leveraging on economies of scale, the idea of SS is driven by cost reduction and improvements in quality levels of service and efficiency. Current conventional wisdom is that the potential for SS is increasing due to the increasing costs of changing systems and business requirements for organisations and in implementing and running information systems. In addition, due to commoditisation of large information systems such as enterprise systems, many common, supporting functions across organisations are becoming more similar than not, leading to an increasing overlap in processes and fuelling the notion that it is possible for organisations to derive benefits from collaborating and sharing their common services through an inter-organisational shared services (IOSS) arrangement. While there is some research on traditional SS, very little research has been done on IOSS. In particular, it is unclear what are the potential drivers and inhibitors of IOSS. As the concepts of IOSS and SS are closely related to that of Outsourcing, and their distinction is sometimes blurred, this research has the first objective of seeking a clear conceptual understanding of the differences between SS and Outsourcing (in motivators, arrangements, benefits, disadvantages, etc) and based on this conceptual understanding, the second objective of this research is to develop a decision model (Shared Services Potential model) which would aid organisations in deciding which arrangement would be more appropriate for them to adopt in pursuit of process improvements for their operations. As the context of the study is on universities in higher education sharing administrative services common to or across them and with the assumption that such services were homogenous in nature, this thesis also reports on a case study. The case study involved face to face interviews from representatives of an Australian university to explore the potential for IOSS. Our key findings suggest that it is possible for universities to share services common across them as most of them were currently using the same systems although independently.

Uppsatsen gör en genomgripande kvalitativ analys av redovisningens roll i institutionsteatern, i två fallstudier, med fokus på synliggörande av värdeskapande. Syftet är att öka förståelse för redovisningens funktion vid styrning av verksamheter med icke-finansiella mål. Ytterligare en ambition med uppsatsen är att föreslå ett förhållningssätt till icke-mätbara värden i redovisning och styrning. Inledningsvis presenteras de två analysobjekten som valts för fallstudier; Stockholms stadsteater och Västerbottensteatern. Genom samtalsintervjuer och observationer gör författaren närläsningar av analysobjekten som sedan relateras till utvald litteratur, praktiker och modeller av relevans för studien. Här förs resonemang kring de båda analysobjekten utifrån rådande teori inom redovisning, styrning och arts management. Studien antyder att redovisningens roll i teatern är mångfacetterad; den fyller en inre och en yttre funktion, i en konkret respektive abstrakt dimension. Studien indikerar också att icke-mätbara värden inte synliggörs om redovisningen endast belyses ur ett perspektiv. Avslutningsvis föreslår författaren att redovisningen har potential att kunna synliggöra institutionsteaterns substantiella värdeskapande, om alla delar av redovisningen betraktas som indikatorer för spelare i en samverkande process. / The thesis attempts to recognize the role of accounting, and its ability to articulate value creation, in the public sector. The study is carried out by two case studies, in publicly funded theaters. The main aim is increased understanding of the accounting’s role in organizations where the core goals are non- financial, or even non-measureable. An additional aim is, to suggest an approach to non-measureable values in accounting and management accounting. At first, the two case studies are presented: Stockholms Stadsteater and Västerbottensteatern. The case theaters are represented in the study by an analysis of performed conversation interviews and observations. In the analysis the author considers relevant literature and theoretical models in the research areas of accounting, management accounting and arts management. The thesis implies that the role of accounting is multi-facetted. The role of accounting can be explained as two tasks, an internal and an external task, which both occur in a tangible and an abstract dimension. The two dimensions of the two tasks makes four characters of the accounting. The study upholds problems in recognizing value creation by only taking one of these characters into account. In order to articulate the value creation, the author suggests that all of the recognized characters of accounting are to be considered, as the value created only can be recognized in the in-between of these characters.

Verksamheters ekonomi styrs genom ekonomistyrning, vilken även kan ske utifrån medarbetarskap. Ledares beslut påverkar dagligen hur immateriellt kapital såsom exempelvis personalens motivation samt yrkeskunskap utvecklas. Långsiktig hållbarhet är ett aktuellt ämne, samt kan gynna en verksamhet. Begreppet hållbarhet innefattar att exempelvis långsiktigt tillvarata alla personalresurser, även ledare. Ny lagstiftning har utökat arbetsgivares ansvar för psykosocial arbetsmiljö, och härigenom har framkommit att ledares medarbetarskap samt egna psykosociala arbetsmiljö är mindre belyst. En kvalitativ studie med djupintervjuer genomfördes i syfte att bidra till ökad kunskap i ämnet humankapital samt immateriellt kapital, utifrån hållbart ledarskap. Forskningsfråga var: Kan verksamheters immateriella kapital samt humankapital stärkas utifrån ledares psykosociala arbetsmiljö, och i så fall hur? Respondentgrupp var fjorton högre skolledare, vilka i empiriskt material gav personlig upplevelse av egen arbetsmiljö samt självskattad psykosocial hälsa. Studiens empiri, teori samt analys har belyst fyra teman: ledarskap, strategi och struktur, ledarskap och förändring, ledarskap och ekonomisk styrning utifrån medarbetarskap, samt ledarskapets organisatoriska hållbarhet. Resultatet visade att verksamheten genom påverkan av kultur kan ges ökad möjlighet till information och kunskap. Även stöd i olika former sågs kunna stärka, exempelvis i form av självreflektion över egen psykosocial arbetsmiljö, samt utökade verktyg att hantera vardag. Mentorskap, handledning i grupp, samt samverkande ledarskap sågs även det kunna stärka immateriellt kapital samt motivation. Ändrad administration, kommunikationsvägar samt mötesstruktur, menades kunna frigöra tid och resurser att arbeta med kommunikation och samverkan för kunskapsutbyte. Detta ansågs gynna motivation och produktivitet, samt förstärka kunskap. Studien visade att immateriellt kapital kunde stärkas utifrån ledares psykosociala hälsa. Fynd sågs även överförbara på andra verksamhetsområden. / Operations are controlled by financials, which also may be based on coworkers. Leader's decisions daily affect intangible assets such as staff motivation and professional skills development. Long-term sustainability is a hot topic, and can benefit a business. The concept of sustainability includes, for example, long-term safeguarding of human resources, also leaders. New legislation has expanded employer's responsibility for psychosocial work environment, and thus has emerged that the leader's empowerment and own psychosocial work is less illuminated. A qualitative study using in-depth interviews was conducted in order to contribute to increased knowledge of the subject human capital and intellectual capital, on basis of sustainable leadership. Research question was: Can operations intellectual and human capital be strengthened based on leaders psychosocial work environment, and if so, how? Respondents were fourteen high school principals, which in empirical material gave personal experience of own work and self-rated psychosocial health. The study's empirical data, theory and analysis has highlighted four themes: leadership, strategy and structure, leadership and change, leadership and economic governance on the basis of teamwork, leadership, and organizational sustainability. Result showed that activity by influencing culture can be given greater access to information and knowledge. Also various forms of support were seen to strengthen, for example in form of self-reflection about psychosocial work environment, as well as enhanced tools to manage everyday life. Mentoring, tutoring in groups, and collaborative leadership were also seen strengthen intangible assets, and motivation. Changed management, communication channels and meeting structure, could free up time and resources to work with communication and collaboration for knowledge sharing. This was considered promote motivation and productivity, and strengthen knowledge. The study showed that intangible assets and goodwill could be strengthened on basis of leaders' psychosocial health. The findings were also seen transferable to other areas of activity.

No description available.

A atividade de pesquisa em saúde é uma área de interesse e importância para o desenvolvimento de uma sociedade. Ela pode contribuir no processo de redução das desigualdades na saúde. A constituição de agendas de prioridades em pesquisa, enquanto um instrumento técnico-político indutor de financiamentos de pesquisas alinhadas às necessidade sociais e sanitárias, seria uma das estratégias a serem utilizadas na busca dessa redução. O objetivo deste trabalho foi mapear a aplicação dos recursos financeiros aplicados em pesquisa e desenvolvimento em saúde pelo Ministério da Saúde (MS) durante o período 2003-2005, conforme Agenda Nacional de Prioridades de pesquisa em Saúde (ANPPS), estabelecida em 2004. Utilizaram-se os dados procedentes de pesquisa realizada com a finalidade primária de mensurar os fluxos de recursos investidos em P&D/S no país no período, sendo considerados apenas os investimentos oriundos do próprio MS. Foi computado apenas o financiamento direto em pesquisa e efetivamente pago, excluindo-se dispêndios com salários. As pesquisas forma categorizadas segundo as 24 Subagendas da ANPPS por dois pesquisadores, independentemente, com as discordâncias sendo resolvidas por consenso. O volume de recursos aplicados pelo MS no período foi cerca de R$ 409,7 milhões. Em termos da distribuição dos recursos, segundo as Subagendas componentes da ANPPS, os dado apontaram para uma concentração de fomento em cinco Subagendas principais: Doenças Transmissíveis, Complexo produtivo da Saúde, Pesquisa clínica, Assistência farmacêutica e Doenças não transmissíveis. Somadas, elas representaram investimentos da ordem de R$ 324 milhões para o período 2003-2005. Todas as 24 Subagendas receberam algum tipo de financiamento no período, embora alguns tenham sido de pequena monta. No período sob análise, ocorreram os passos iniciais para a construção e institucionalização da Agenda. Dessa maneira, o estudo realizado pode servir para estabelecer um ponto inicial (como um marco zero) para posteriores estudos sobre o potencial indutor deste instrumento, contribuindo para avaliações acerca da aproximação entre os investimentos em P&D/S no país e as necessidades sanitárias da população e, para o desenvolvimento do SUS. / The health research it is a subject of extreme importance for the development of a society. It might help reduction of inequalities in health. The building of research priorities agenda while a political technical instrument that induces the financing of researchers relayed to social and sanitary needs. It could be strategy to be used in order to find a reduction. This paper objective is to examine the Brazilian Ministry of Healths investments in Health Research and Development (R&D/H) between 2003-2005, trying to contrast them with the items of the National health Research Priority Agenda, established in 2004. The data was obtained from a research carried out with the main goal of measure resource invested in R&D/H in the country on the period, being considered only the Ministry of Healths own investments. It was computed directly in research funding, excluding expenditures with salaries. The R&D/H was categorized independently by two researchers based on 24 subdivisions which compose the Agenda. The amount of the resources invested by the Ministry of Health on the period was R$ 409.7 million. On the terms of the distribution of the expenses as well as the agenda components of the ANPPS, the data points to a concentration on five principal sub-agendas: Transmitted disease, Health systems and policies, Clinical Research, Pharmaceutical assistance and non-transmitted diseases. The total of them represents investments of R$ 324 million in 2003-2005 period. It is important to say that in this period, all of the 24 agendas received a kind of financing, although some of them were of a smaller amount. The period of analysis approaches the firsts steps of the building and establishment of the agenda. In this way the realized study, can serve to establish an initial point (the zero point) to later evaluations, in order to influence the potential of this instrument that may contributes to make the financial investments more near from the social and sanitarians real needs of the population, and for the development of Unified National Health System in Brazil SUS.

A atividade de pesquisa em saúde é uma área de interesse e importância para o desenvolvimento de uma sociedade. Ela pode contribuir no processo de redução das desigualdades na saúde. A constituição de agendas de prioridades em pesquisa, enquanto um instrumento técnico-político indutor de financiamentos de pesquisas alinhadas às necessidade sociais e sanitárias, seria uma das estratégias a serem utilizadas na busca dessa redução. O objetivo deste trabalho foi mapear a aplicação dos recursos financeiros aplicados em pesquisa e desenvolvimento em saúde pelo Ministério da Saúde (MS) durante o período 2003-2005, conforme Agenda Nacional de Prioridades de pesquisa em Saúde (ANPPS), estabelecida em 2004. Utilizaram-se os dados procedentes de pesquisa realizada com a finalidade primária de mensurar os fluxos de recursos investidos em P&D/S no país no período, sendo considerados apenas os investimentos oriundos do próprio MS. Foi computado apenas o financiamento direto em pesquisa e efetivamente pago, excluindo-se dispêndios com salários. As pesquisas forma categorizadas segundo as 24 Subagendas da ANPPS por dois pesquisadores, independentemente, com as discordâncias sendo resolvidas por consenso. O volume de recursos aplicados pelo MS no período foi cerca de R$ 409,7 milhões. Em termos da distribuição dos recursos, segundo as Subagendas componentes da ANPPS, os dado apontaram para uma concentração de fomento em cinco Subagendas principais: Doenças Transmissíveis, Complexo produtivo da Saúde, Pesquisa clínica, Assistência farmacêutica e Doenças não transmissíveis. Somadas, elas representaram investimentos da ordem de R$ 324 milhões para o período 2003-2005. Todas as 24 Subagendas receberam algum tipo de financiamento no período, embora alguns tenham sido de pequena monta. No período sob análise, ocorreram os passos iniciais para a construção e institucionalização da Agenda. Dessa maneira, o estudo realizado pode servir para estabelecer um ponto inicial (como um marco zero) para posteriores estudos sobre o potencial indutor deste instrumento, contribuindo para avaliações acerca da aproximação entre os investimentos em P&D/S no país e as necessidades sanitárias da população e, para o desenvolvimento do SUS. / The health research it is a subject of extreme importance for the development of a society. It might help reduction of inequalities in health. The building of research priorities agenda while a political technical instrument that induces the financing of researchers relayed to social and sanitary needs. It could be strategy to be used in order to find a reduction. This paper objective is to examine the Brazilian Ministry of Healths investments in Health Research and Development (R&D/H) between 2003-2005, trying to contrast them with the items of the National health Research Priority Agenda, established in 2004. The data was obtained from a research carried out with the main goal of measure resource invested in R&D/H in the country on the period, being considered only the Ministry of Healths own investments. It was computed directly in research funding, excluding expenditures with salaries. The R&D/H was categorized independently by two researchers based on 24 subdivisions which compose the Agenda. The amount of the resources invested by the Ministry of Health on the period was R$ 409.7 million. On the terms of the distribution of the expenses as well as the agenda components of the ANPPS, the data points to a concentration on five principal sub-agendas: Transmitted disease, Health systems and policies, Clinical Research, Pharmaceutical assistance and non-transmitted diseases. The total of them represents investments of R$ 324 million in 2003-2005 period. It is important to say that in this period, all of the 24 agendas received a kind of financing, although some of them were of a smaller amount. The period of analysis approaches the firsts steps of the building and establishment of the agenda. In this way the realized study, can serve to establish an initial point (the zero point) to later evaluations, in order to influence the potential of this instrument that may contributes to make the financial investments more near from the social and sanitarians real needs of the population, and for the development of Unified National Health System in Brazil SUS.