This work presents business process analysis methodology which consists of presentation of the business processes created on the ground of the Resource Event Agent model by means of Piece–Linear Aggregate approach. The aggregate specification is analyzing using first order predicate logic while checking correctness by resolution method using logic programming based language Prolog. The work is concluded with concrete example of analysis of Resource Event Agent model based business process using the aggregate approach. The novelty of this work PLA (Piece-Linear Aggregate) model and the software tools, created on the ground of PLA (Piece-Linear Aggregate), are used the first time for business processes analysis that is defined using REA formalism. The use of such integrated models allows performing the automated analysis of general and individual properties (completeness, deadlock freeness, termination or cyclic behavior, boundedness) of defined business processes. The main results are achieved: • The methodology, that consists of presentation of the business processes created on the ground of the Resource Event Agent model by means of Piece–Linear Aggregate approach. • Verification and validation of general and individual properties by using PLA and PROLOG language approach designed system that executes the analysis of aggregate specification. • Implementing internal accounting controls as constraints in relational algebra, SQL and PROLOG language. • Concrete... [to full text]

This Master’s thesis deals with the analysis of the effects influencing the difference between projected and actual costs of the works. To obtain prices of supply and demand itemized budgets were compiled on the basis of the project documents of this object and firm pricing. The actual price is based on the outputs of in-house accounting. The result is an effort to define and describe all possible factors that might have a negative effect on the project's economic outcome.

I dagens digitaliserade och konkurrensutsatta marknad behöver företag vara alltmer flexibla för att kunna anpassa sig till kundernas efterfrågan. Styrmedel är de verktyg som företag använder sig av för att styra verksamheten och bli framgångsrika. Framgång kan mätas i flera olika slag, bland annat genom finansiell framgång. De styrmedel som är av denna finansiella karaktär kallas för formella styrmedel vilket denna uppsats har för avsikt att undersöka. Forskning som har gjorts tidigare inom ämnet formella styrmedel, har gjorts i olika branscher men få studier har behandlats inom fastighetsbranschen, vilket gör denna bransch intressant att studera. Formella styrmedel i fastighetsbranschen utgör ett kunskapsgap som vi ämnar att skapa bättre förståelse för med hjälp av denna uppsats. Tidigare forskning inom andra branscher tyder på att det finns skillnader i hur användningen av formella styrmedel sker i teorin och hur de används i praktiken, vilket skapar ytterligare ett kunskapsgap som denna uppsats ämnar att undersöka. För att uppnå studiens syfte har en kvalitativ metod genomförts och data har samlats in genom semistrukturerade intervjuer. Åtta personer som arbetar på fastighetsföretag och som har insikt i företagets ekonomistyrning har intervjuats. Data från intervjuerna har transkriberats och därefter har det transkriberade materialet kodats. Genom koder och kategorier har materialet delats in i övergripande teman. Med hjälp av kodningen har ett resultat framställts utifrån studiens forskningsfrågor. Resultatet visar att det finns en viss skillnad i vilka styrmedel som företagen använder och vilket tillvägagångssätt som används. Resultatet indikerar även att det finns ett gap mellan teori och praktik men gapet varierar mellan styrmedlen. Utifrån resultatet kan en slutsats dras även gällande skillnader mellan stora och mindre företag, vilket är att styrmedlen till viss del används på olika sätt beroende på företagets storlek. / In today's digitalized and competitive market, companies need to be increasingly flexible in order to be able to adapt to customer demand. Instruments are the tools that companies use to manage their business and become successful. Success can be measured in several different ways, including through financial success. The instruments that are of this financial nature are called formal instruments, which this thesis intends to investigate. Research on formal instruments has previously been done in various industries, but not when it comes to the real estate industry, which makes this industry interesting to study in more detail. Formal instruments in the real estate industry constitute a knowledge gap that we intend to help create a better understanding of with the help of this thesis. Previous research within other industries has shown that there are differences in how the use of formal instruments takes place in theory and how they are used in practice, which creates an additional knowledge gap that this thesis intends to investigate. In order to reach the study’s purpose, the survey was conducted through a qualitative method and data was collected through semi-structured interviews. Eight people who works at real estate companies and with insight into the company's financial management has been interviewed. The data from the interviews has been transcribed and from the transcribed material a coding was made. Through codes and categories has the data been distinguished into overriding themes. Through the process of coding a result was given based on the research questions. The result shows that there is a certain difference in which instruments the companies use and in which way. The result also indicatesthat there is a gap between theory and practice, but the gap varies between the instruments. From the result another conclusion can be made regardingdifferences between large and small companies, which is that the instruments are used in different manners depending on the size of the company.

Thesis "Internal accounting rules of a certain company" deals with internal accouting rules both from the theoretical and pracical point of view. The theoretical part focuses on chart of accounts, specimen signatures, circulation of accountancy documents, depreciation schedule, supplies, exchange differences, inventory, reserves, impairments and accrual accounting. The aim of the practical part is an analysis, correction and refinishing of concrete internal accunting rules of a concrete company.