The master´s thesis is focused on application of Management Control System in a company especially on operative planning and devations analysis. The first part of the master´s thesis is theoretical with basic terms and used continualy in the analytical part. In analytical part the company ABC s.r.o. will be described and analyzed its currently used planning method for 2018. Then will be used deviation analysis. In the proposal part i will try to propose corrective actions, to improve the current situation in the form of a plan using the cover margin contribution.

This diploma thesis deals with the issue of risk detection in conflicts when releasing a new version in customer environments. This thesis deals with the knowledge areas of project management according to the current PMI standard, where one of the areas of risk management is described in more detail. Theoretical knowledge is applied in the practical part when specifying the requirements and design of the tool. The following sections describe the implementation and testing procedure.

This master´s thesis deals with the analysis of the use of controlling in a selected company. It is divided into three parts, the first part contains the theoretical knowledge about controlling needed to process the analytical and design part of the thesis. The second part is focused on the analysis of the current state of controlling in a selected company. In the last, third part of the diploma thesis, is the results of the analysis of the current state of controlling in the selected company. These are summarized and have possible solutions to improve the controlling system in the company.

The aim of this thesis is to compile a manual guide for choosing an appropriate information system to support the company e-learning process. I solved this particular problem by conducting both the analysis of the company and of the current trends in e-learning applications. I also assessed the existing situation and determined system requirements of the company. By carrying out my own survey I found out that implementing the optimal software helps to educate employees more effectively and brings savings and potential profits for the whole firm. The outcome of the thesis is a set of recommendations for the right choice of e-learning software as well as critical factors for the e-learning implementation project.

Implementing effective leadership strategies in management of information systems (MIS) can positively influence overall organizational performance. This study was an exploration of the general problem of failure to lead effectively in the current knowledge-based economy and the resulting deleterious effects on organizational performance and threats to continuing organizational viability. The specific problem was the lack of understanding regarding the interaction of leadership processes with MIS functions and the impact on organizational success. Managers' and employees' lived experiences of leadership in small- to medium-sized enterprises were explored, as well as how those experiences influenced the organization's adaptive responses regarding technology and performance in the knowledge-based economy. The complexity theory of leadership was applied as the theoretical foundation for this study. A phenomenological methodology was used. Data were collected through semi-structured interviews and analyzed through open coding to identify emergent themes from the data. The themes were leaders motivate employees' positive work-related behaviors, effective communication skills ensure accessibility and efficiency of the organizational information system, and leadership practices influence business productivity. This study contributes to social change by providing insights for managers and employees regarding effective strategies for working as teams and networks via the use of nontraditional leadership theory, which promotes company sustainability by demonstrating the benefits of responding to the changing economy.

With rapid growth in technical and social sector, the amount of data produced and retrieved has grown exponentially. Hence, there is a dire need for a management information system (MIS) to manage and structure such data. This study was initiated to learn about the problems and needs of the employees of a truck manufacturer organisation while working for long duration projects. The information about processes and tasks is available but in an unstructured manner through excel spreadsheets which makes it difficult for users to retrieve required information during crucial times. An information system in the form of a dashboard was designed and proposed to overcome the problems faced by users. This study focuses on evaluating the user experience of employees while retrieving desired information about the procedures using both dashboard and excel spreadsheets. To investigate the work structure and problems of employees, interviews were conducted. The results were analysed and a dashboard solution was proposed and developed with real time data. With employees coordination, few usability tests were conducted and the feedback was recorded for future work. According to the study results, the efficiency of employees can be increased and the decision making can be improved using MIS. With better retrieval techniques user experience was also enhanced. The interactive visualisations of dashboard attracted users and was used efficiently for providing tons of information about procedures to be followed. / Med den snabba tillväxten inom teknisk och social sektor har mängden data som både produceras och hämtas ökat exponentiellt. Därför finns det ett brådskande behov av informationssystem för att hanterar och strukturera sådan data. Denna studie startade med att utforska de problem och behov som fanns hos anställda på ett företag som tillverkar lastbilar när de jobbar i långvariga projekt. Informationen om rutiner, processer och uppgifter är idag tillgänglig för de anställda i ostrukturerade Excel-kalkylblad, detta gör det svårt att hämta nödvändig information. Ett informationssystem i form av en instrumentpanel utformades och föreslogs för att lösa de problem som användarna möter. Denna studie fokuserade på att utvärdera användarupplevelsen hos de anställda medan de hämtade önskad information om rutinerna när de använde både instrumentpanelen och Excel-kalkylblad. För att undersöka arbetetsstrukturen och de problem som de anställda upplever så genomfördes intervjuer. Resultatet analyserades och ett resultat i forma av ett informationssystem (instrumentpanelen) föreslogs och utvecklades med realtidsdata. Med samordning av de anställda genomfördes användbarhetstester och deras återkoppling registrerades för framtida arbete. Enligt studieresultaten kan effektiviteten hos de anställda ökas och beslutsfattande kan förbättras med hjälp av ett informationssystem. Användarupplevelsen kan också förbättras genom bättre tekniker för hämtning av data. Den interaktiva visualiseringen av instrumentpanelen lockade användarna och användes effektivt för att ge information om rutiner som ska följas.

Bakgrund: Efter utbrottet av covid-19 har många branscher upplevt ökat behov av distansarbete. I synnerhet hos IT-konsultbolag efterfrågas distansarbete ännu mer bland IT-konsulterna. Vid distansarbete har formella styrmedel, det vill säga resultat- och beteendekontroll, visat sig användas i en större utsträckning eftersom att distansarbete försvårar kontroll över de anställda. Teknisk innovation, som är kritiskt för IT-konsultbolags överlevnad efter pandemins utbrott, riskerar däremot att bli hämmat av formella styrmedel. Dock finns det inte många undersökningar om hur formella styrmedel vidare påverkar teknisk innovation när IT-konsultbolag inför mer distansarbete. Därmed blir detta intressant att undersöka.  Syfte: Studien syftar till att skapa förståelse för hur pandemin har påverkat användning av styrmedel och styrmedlens påverkan på innovation när distansarbete har införts.  Metod: Studien genomförs med en kvalitativ forskningsstrategi och utgår ifrån ett hermeneutiskt perspektiv. Därtill används en abduktiv forskningsansats. En flerfallsstudie har utförts där empirisk data samlats in via semistrukturerade intervjuer från tre IT-konsultbolag. Däribland intervjuades nio respondenter med positionerna IT-konsult, projektledare och chef och dessa har förståelse för företagets formella styrmedel och teknisk innovation.  Slutsats: Uppsatsen kommer fram till att pandemin delvis påverkat formella styrmedel via de tre studerade faktorerna produktivitet, förtroende och kommunikation. Produktivitet har ökat vid distansarbete, förtroende har bibehållits på samma nivå och kommunikationen fungerar generellt sett lika bra. Det leder till att resultatkontroll används på samma sätt och beteendekontroll används i något högre utsträckning. Vidare påverkas teknisk innovation av formella styrmedel via de tre faktorerna motivation, kortsiktigt tänkande och flexibilitet efter utbrottet av pandemin. För att uppnå ökad motivation och större flexibilitet bör företagen sträva efter att införa tight resultatkontroll och lös beteendekontroll. Vidare har inte tight resultatkontroll lett till något hot för teknisk innovation via varken kortsiktigt tänkande eller minskad motivation. Dessutom verkar den fortsatt lösa beteendekontrollen ha bidragit till goda möjligheter till teknisk innovation eftersom det möjliggjort stor flexibilitet och ökad motivation. / Background: Following the outbreak of covid-19, many industries have experienced an increased need for telework. Particularly with IT consulting companies, teleworking is even more in demand among IT consultants. When working remotely, formal control systems, i.e result and action control, have been shown to be used to a greater extent because teleworking makes it difficult to control employees. Technological innovation, which is critical for the survival of IT consulting companies after the outbreak of the pandemic, risks being hampered by formal control systems. However, there are not many studies on how the formal control systems affect technological innovation when more teleworking is introduced in IT consulting companies. Thus, this becomes interesting to investigate. Purpose: The study aims to create an understanding of how the pandemic has affected the use of formal control systems and the control systems' impact on innovation when teleworking has been introduced.  Methodology: The study is carried out with a qualitative research strategy and is based on a hermeneutic perspective. In addition, an abductive research approach is used. A multiple case study has been performed where empirical data was collected by semi-structured interviews from three IT consulting companies. Among them, nine respondents were interviewed with the positions IT consultant, project manager and manager and they had an understanding of the company's formal control systems and technological innovation. Conclusion: The pandemic has partly affected formal control systems through the three factors studied: productivity, trust and communication. Productivity has increased, trust has stayed the same and communication generally works just as well. This leads to result control being used similarly and action control being used to a somewhat greater extent. Further, technological innovation is influenced by formal control systems by three factors: motivation, short-term thinking and flexibility after the outbreak of the pandemic. To achieve increased motivation and greater flexibility, companies should strive to introduce tight result and loose action control. Tight result control has not led to any threat to technological innovation through either short-term thinking or reduced motivation. The continued loose action control seems to have contributed to good opportunities for technological innovation as it has enabled great flexibility and increased motivation.

Detta Examensarbete utfördes som en fallstudie Saab Combat Systems, som är och undersöker utmaningar i form av beroenden och osäkerheter som uppstår i Multiprojekt-Organisationer. Dessa utmaningar verkar orsaka konflikter och tvetydigheter i Multiprojekt-Organisationer gällande exempelvis, kommunikation, resursallokering, produktutveckling samt maktstrukturer mellan olika roller (Engwall & Jerbant, 2003; Dahlgren & Söderlund, 2010). Detta Examensarbete behandlar dessa utmaningar genom att undersöka och besvara följande forskningsfrågor: Vilka utmaningar i form av beroenden och osäkerheter existerar på Saab Combat Systems? Hur kan dessa utmaningar hanteras? Våra resultat visar att tre olika typer av beroenden uppstår i Multiprojekt-Organisationer som utvecklar komplexa produkter och system; organisatoriska beroenden, tekniska beroenden och resursberoenden. Dessa tre beroenden verkar påverka varandra och resultera i osäkerheter när flera projekt hanteras samtidigt. Dessutom ökar nivån av osäkerhet i projekt på grund av osäkerheter i relation till maktstrukturer samt utveckling av komplexa produkter och system. De tre identifierade beroende inkluderar projektosäkerheter samt projektberoenden. Vi har valt ut tre stycken olika typer av Management Control Systems; Projektkontor, Projektportföljhantering samt Programhantering och drar slutsatsen att de kan användas för att hantera de tre identifierade beroendena Multiprojekt-Organisationer. Vi har dock upptäckt att dessa Management Control Systems har både fördelar och nackdelar gällande hantering av de tre olika typer av beroenden. Alla identifierade beroenden och osäkerheter kan följaktligen hanteras genom att kombinera olika Management Control Systems. Dessutom har vi kompletterat en redan utvecklad modell av Dahlgren & Söderlund (2010) genom att kartlägga de tre beroendena, som tar hänsyn till projektosäkerheter och projektberoenden, samt vilken typ av Management Control Systems som är mest lämplig för att hantera dessa beroenden. / This Master Thesis was conducted as a case study at Saab Combat Systems investigating challenges in form of dependencies and uncertainties that emerge in Multi-Project Organizations. These challenges seem to cause conflicts and ambiguity in Multi-Project Organizations regarding for instance; communication, human resources allocation, product development and power structures between different roles (Engwall & Jerbant, 2003; Dahlgren & Söderlund, 2010). Thereby, this Master Thesis addresses these challenges by investigating and answering the following research questions: What challenges in form of dependencies and uncertainties exist at Saab Combat Systems? How can these challenges be addressed? Our Results display that three different types of dependencies exists in Multi-Project Organizations developing Complex Products and Systems; organizational dependencies, technical dependencies and resources dependencies. These three dependencies seem to be connected, and therefore result in uncertainties when managing multiple projects. Additionally, uncertainties in relation to the power structure as well as development of Complex Products and Systems tend to increase the level of project uncertainty. The three identified dependencies include both project uncertainties and project dependencies. We have chosen three different Management Control Systems; Project Management Office, Project Portfolio Management and Programme Management and conclude that they can be utilized in order to address the three identified dependencies in Multi-Project Organizations. However, we have found that these Management Control Systems have benefits as well as shortcomings when addressing different types of dependencies. Consequently, by combining them, all of the identified dependencies and uncertainties can be addressed. Furthermore, we have complemented an already developed model by Dahlgren & Söderlund (2010) by mapping the three identified dependencies, which consider project uncertainties and project dependencies, as well as which Management Control System is most appropriate when addressing these three dependencies.

平衡計分卡( Balanced Scorecard, BSC)是一項可以協助描述、並推動組織策略付諸實行的利器，關於描述組織之價值創造的四個構面模式，可以當成高階管理團隊彼此間討論企業發展方向與策略議題優先性的共同語言。至於有關策略性衡量指標，除了是四大構面的績效指標之外，也應被視為BSC內四個構面具有因果關係連結的目標、項目；Robert S. Kaplan和David P. Norton共同創造出一個關於此連結的通用表達方式，用來協助高階主管進行討論，並稱之為策略地圖。他們同時也證明了BSC所寄託的一個基本原則，那就是「如果您能夠衡量，就可以管理」 從實務經驗中大多數人都會認為管理資訊系統不僅協助企業管理工作，也是產出各種衡量數據的利器，因此本研」究希望透過分析已導入過BSC之個案公司，探討該公司由策略地圖所引導出來的各項策略性衡量指標的資訊需求，是否能夠在其管理資訊系統中獲得滿足？管理資訊系統的建置是否應該優先支援公司策略性目標？實際上探訪各行業導入BSC之狀況，發現普遍存在著「數據落差」。 本研究旨在建構一套能夠彌補「數據落差的資訊需求規劃模式，利用商業智慧(BI)工具擷取ERP、CRM、SCM、Workflow、KM、e-Learning等管理資訊系統之有效數據，進行資訊加工後，提供給BSC資訊系統，在數位儀表板上顯示，以協助隨時管控策略性衡量指標之達成狀況。本研究也將BSC導入程序及資訊系統整合作業加以制式化，整理成BSC導入專案進度表，供其它有意導入BSC之企業參考，本論文最後延伸說明BSC在協助組織變革管理、協助智慧資本之衡量、及審視資訊資本齊備程度等方面，都很有助益。 / Balanced Scorecard (BSC) is a powerful tool for describing and implementing an organization’s strategy. The four-perspective model of describing a value-creating organization can be regards as a language for executive teams to discuss the direction and priority of their strategic agenda. In terms of strategy measures, they do not only represent as the key performance indicators (KPIs) of four independent perspectives, but also regard as the cause-effect linkage of goals and items among the four perspectives of BSC. Robert S. Kaplan and David P. Norton created the expression model of the cause-effect linkage to assist the discussion process of executive teams. It is so called a strategy map. They both also demonstrated a fundamental principle underling the BSC; i.e. “If you can measure, you can manage it.” From an empirical perspective, people believe that management information systems (MISs) can help the efficiency and effectiveness of business administration as well as be the powerful tool of generating data for various performance measures. Therefore, by analyzing a case of a BSC roll-out enterprise, this research would like to address whether the data requirements of strategic measures generating from strategy maps are fulfilled by the data output from the MISs or not. Is it a necessity to support the strategic goals of an enterprise first in case of building MISs for an enterprise? After studying the status of roll-out BSC enterprises in different industries, it shows that there is a “KPI-data accuracy” issue between actual KPIs needed and the data resources from. The purpose of this research is to build a data requirement planning model to find out the “accurate data” by using a business intelligence (BI) tool to access the effective information from ERP, CRM, SCM, Workflow, KM, e-Learning; etc., and then to manipulate those data in order to output the BSC indicators for executive teams for monitoring the status achieved of BSC from the dashboard anytime. Moreover, the study also standardizes the BSC roll-out processes and the integration processes of MISs by summarizing into time tables of project management which can be regarded as a reference kit for enterprises intending to implement BSC in the future. Finally, the study also demonstrates the benefits of BSC in assisting change management of an organization, in evaluating the intellectual capital, and in measuring information capital readiness of an enterprise, etc.

於日益嚴峻之企業營運環境下，企業內屬輔助性質之服務部門角色功能便顯得日益重要。然服務部門於企業內多歸類於費用中心，多屬被動提供服務之性質，往往較缺乏創造收入與協助組織策略達成之思維。 虛擬利潤中心概念為將非屬利潤中心特質之單位，採利潤中心之管理與績效衡量概念，以發揮激勵部門提升自身價值的效果。 個案公司於實施平衡計分卡架構下，於服務部門導入虛擬利潤中心制度。本研究採個案研究方式，針對制度導入時，管理控制系統所扮演的角色功能進行研究，並探討服務部門實施虛擬利潤中心制度過程可能產生之問題、特質與效益。 本研究發現，服務部門導入虛擬利潤中心制度時，以提供「資訊回饋之溝通與激勵」最為重要。此制度增加了員工顧客導向之思維，並提升其收入創造與成本之認知。然服務部門之性質差異，會影響虛擬利潤中心制度之導入。 / As the operating environment for businesses is becoming harsher, the role and functions of businesses’ shared service unit, which provide assistance for businesses, are appearing to be more and more important. However, internal service sector of businesses are often cost centers, which mostly provide services passively and lack the cogitation about making profit for the businesses and assisting the businesses’ strategies to be successfully practiced. The concept of pseudo-profit center is to manage non-profit center by adopting profit center’s way of management and its concept of performance measure for the purpose of inspiring each sector to promote its own value. The company in the case manages its shared service unit by introducing the system of pseudo-profit center under the scheme of balanced scorecard. The thesis is a case study about the function of the management control system during the course of introducing the pseudo-profit center system. Furthermore, the thesis also discusses the special features, the benefit, and the problems that might happen during the course of introduction. The study reveals that when introducing the system of pseudo-profit center into the shared service unit, the most important factor is the supply and the feedback of information. The system triggers the employees to be customer-oriented and to be more aware of making profit and saving cost. However, the different nature of the shared service unit affects the introduction of pseudo-profit center system.