<p>Background: A constant market pressure on companies to increase their competitiveness has compelled managers to explore business models outside of the traditional ones. The Shared Service Center (SSC) forms part of these untried models, and can be seen as a hybrid. When it comes to its management control, the research is scarce, and hence, there are no obvious paths to follow when it comes to the designing and use of management control systems in such organizations. </p><p>Purpose: The purpose of this thesis is to describe the design of the management control system in a SSC, and further to analyze the underlying reasons for its outlining. </p><p>Demarcation: The study is limited to the investigation of the SSCs of Electrolux, SKF and Volvo. Moreover, the problem is highlighted from the perspective of the SSC management. </p><p>Realization: In the form of a case study, the thesis was realized through the undertaking of four interviews with individuals in the SSCs’ respective management or its close surrounding. </p><p>Results: Sprung out of the process orientation, SSCs in their management control primarily focus on customers, process improvement and people. In their striving to obtain cost reduction and service quality, several control tools are used, the choice of which depends on variables such as organizational structure, external environment, technology and strategy.</p>

<p>Background: Different forms of reward systems have been more common in Sweden and are used in purpose to motivate employees to work in accordance with a company’s goals. By creating work motivation among the employees, a more congruent situation can appear between them and the managers, and the company can perform better results. </p><p>Purpose: The purpose with this thesis is to study and analyse a reward system from the employees perspective, regarding it’s affect on work motivation. </p><p>Demarcation: Salary and reward are two different kinds of incitement and we will only focus on rewards that are received beyond the ordinary salary. We will also demarcate the thesis to focus on bonussystem as a form of reward system. </p><p>Research method: We have carried out interviews with a person who represent the trade union and with three employees who represent the three different departments at the company. Interviews have also been made with the person who is responsible for the company’s reward system at Östgöta Brandstodsbolag. </p><p>Result: The study shows that a reward system founds to be very positive among employees, due to that it is an extra compensation that can be received beyond the salary. A reward system is motivating when the employee gives the opportunity to influence the goals and measures. Communication is also of great importance to cause work motivation among employees.</p>

<p>Background: All companies and organizations use some kind of management control. A reward system is an example of a management control system, which is used to accomplish congruence between the goals of the employees and the goals of the organization. It is also used in order to motivate the employees and to encourage them to stay within the organization. Today it is difficult for companies and organizations to create and maintain well-functioning reward systems. At many universities individual pay is used as a means of a control system in order to motivate the employees. The public sector has specific characteristics that complicate its pay systems. This affects universities since they are a part of the public sector. </p><p>Purpose: The purpose is to investigate if the individual pay used at universities results in expected effects, that is, if it motivates professors in their work. The purpose is also to explain why professors are motivated/not motivated by individual pay. </p><p>Research method: The material has been gathered by interviews with eight professors at the University of Linköping. </p><p>Conclusion: It is difficult to use individual pay in order to motivate university professors in their work. Professors rather seem to be motivated by non-material rewards than by material such. In addition, individual pay systems can have defects that lessen the possibility of motivating professors. However, if professors have the tendency to be motivated</p>

<p>Vad som skiljer en organisation från mängden kan i många fall vara hur god kapacitet som finns för att bemöta det hot en kris kan utgöra. Därför är det viktigt för organisationen att hela tiden aktivt arbeta med att förbättra denna kapacitet, genom att på ett så brett plan som möjligt försöka förbereda sig för de potentiella kriser som kan drabba organisationen. Således blir det en strategisk fråga att ha crisis management-kapacitet, och för att etablera denna måste ledningen styra organisationen i rätt riktning. Därigenom kan en kris hindras från att fortplanta sig som ringar på vatten, och drabba en allt större del av organisationen. Syftet med uppsatsen är att undersöka och beskriva hur en organisation, ur ett styrningsperspektiv, kan etablera eller förbättra sin crisis management- kapacitet. Undersökningen visar att organisationens crisis management-arbete i hög grad bedrivits genom att förberedelser och förebyggande arbete företagits för de kriser som organisationen har erfarenhet av. Detta arbete styrs i stor utsträckning genom direktstyrning eller genom att individerna förses med den kunskap som kan krävas. Detta är möjligt då arbetsprocessen för dessa kriser är relativt känd, genom de erfarenheter som finns. I de fall då erfarenheterna inte är goda beträffande vad som krävs har arbetet dock stagnerat. Då erfarenheterna är låga blir det svårare att styra crisis management-arbetet och informella styrmekanismer kan komma att bli nödvändiga. För att organisationen skall ges möjlighet att fungera proaktivt måste således ledningen genom ett tydligare ledarskap försöka påverka organisationskulturen. Detta kan gynna crisis managementarbetet, och behovet av formell styrning kan därigenom minskas.</p>

<p>Bakgrund: Utvecklingen inom redovisningssystem går mot att använda alltfler kompletterande icke finansiella styrmått. Genom att koppla ihop det tankar som finns inom Balanced Scorecard konceptet med ett värdekedjetänkande som finns inom Supply Chain Management kan en horisontell styrning skapas.</p><p>Syfte: Syftet med uppsatsen är att beskriva och förklara hur företag kan utveckla lönsamhetsrelaterade mått för kompetens och prestationer samt att ge förslag på en process- och värdekedjeanpassning av Balanced Scorecard modellen.Avgränsningar: Uppsatsen behandlas utifrån Balanced Scorecard och Supply Chain Management teorin där fokusering framför allt sker på måttframtagningen. De personer som intervjuats är verksamma inom Svedala Industri i Sverige, Tyskland och Frankrike. </p><p>Genomförande: Uppsatsen bedrevs som en fallstudie där intervjuerna skedde på med personer på divisionsnivå, marknadsnivå samt försäljarnivå med återkommande intervjuer vid behov. Intervjuresultaten användes för att testa den egna modellen i verkligheten.</p><p>Resultat: Uppsatsen visar att incitament föreligger för användning av kompletterande styrnyckeltal för att förbättra företaget. Vidare har vi fått stöd för vår utvecklade modell där värdekedjans fördel med ett flödestänkande kombineras med balanserade styrnyckeltals förmåga ge en bra inblick i företag.</p>

<p>The use of temporary workers gives companies the opportunity to be flexible, by avoiding hiring and dismissing workers because of economic conditions and trends in demand. The management control in use at the company has the purpose of influencing employees’ behaviour to act in the company’s best interest and towards its goals. The management control should also influence the behaviour of the temporary worker. The companies have to create motivation and commitment among the temporary workers although they are employed by a staffing agency. We question whether companies that use temporary workers must control them in a different way than the way they control the employees.</p><p>The aim of this study was to analyse whether management control in companies is influenced by the fact that temporary workers are a part of the staff.</p><p>We chose to make an empirical study, based on eight qualitative interviews at three companies.</p><p>The result of the study shows that there are not many substantial differences in management control, even though one of the studied companies used a higher degree of action control toward the temporary workers. Temporary workers are generally controlled with the same types of control and controls as the employees. However, we have identified some differences in controlling temporary workers compared to controlling employees, but these differences have not influenced the outcome of the management control. On the other hand it seems that the control has partly become more difficult in a practical way for the managers. To manage these problems a high degree of social control has been necessary.</p> / <p>Att hyra in personal ger företag möjligheten att vara flexibla genom att slippa anställa och avskeda personal på grund av ekonomiska förutsättningar och efterfrågetrender. När en inhyrd kommer till ett företag ska den styrning som finns på företaget även påverka den inhyrda och dennes beteende så att han eller hon ska jobba mot företagets mål och för företagets bästa. För företaget som hyr in gäller det att skapa motivation och engagemang hos den inhyrda trots att denna person är anställd på ett bemanningsföretag. Vi frågar oss om ett företag som hyr in personal styr de inhyrda annorlunda än den fast anställda personalen?</p><p>Vårt syfte med denna studie var att analysera huruvida företags styrning påverkas då inhyrd personal ingår i personalstyrkan.</p><p>Studien är baserad på åtta kvalitativa intervjuer på tre fallföretag.</p><p>Vi har kommit fram till att skillnaderna i styrningen inte är särskilt stora, även om ett fallföretag tillämpade en högre grad handlingsstyrning gentemot de inhyrda. Inhyrd personal styrs överlag med samma styrformer och styrmedel som de fast anställda. Vi har dock identifierat vissa skillnader vid styrningen av inhyrda jämfört med styrning av fast anställda, som inte påverkat styrningens effekt. Däremot har styrningen delvis försvårats rent praktiskt för cheferna och för att komma tillrätta med problemen har en hög grad av social styrning varit nödvändig.</p>

Frågan är om det under de senaste femton åren funnits något mer populärt managementkoncept än processorientering. När en organsation genomför en förändring som införande av processorientering kan detta givetvis påverka ett antal olika aspekter i organisationen. Frågan som belyses i denna avhandling är vad som händer med styrningen vid förändringar mot ökad processorientering. Särskilt fokuseras vad som händer med betoningen av olika styrformer som regelstyrning, målstyrning och styrning med värderingar.  För att belysa detta har två förändringsprocesser som syftat till ökad processorientering studerats, den ena i form av en aktionsforskningsstudie och den andra i form av en retrospektiv fallstudie. Dessa två fall illustrerar en stor spridning i processorienteringsansatserna. Den ena ansatsen som benämns mekanis­tisk uppvisar stora likheter med taylorism och fordism. Den andra som benämns organisk uppvisar snarare likheter med socioteknik och cultural management. Hur styrningen förändras i fallen visar sig vara kopplat till vilken processorienteringsansats som tillämpas. Trots olikheterna i ansatserna är syftena med processorientering likartade i de två fallen. Studien visar dock att den organiska ansatsen kopplar starkare till syftena än den mekanistiska. För att analysera varför respektive processorienteringsansats kommit att tillämpas och varför styrningen förändrats i olika riktningar har contingencyteori, institutionell och kognitiv organisationsteori använts. / Diss. Stockholm : Handelshögskolan, 2003

Background: A great part of all projects within Swedish industry are conducted in a multiprojectenvironment, which means that several projects are performed simultaneously. The research within the field of project management is though focused on single projects. Projects are highly dependent on the context in which they are conducted, although the organization of the multiprojectenvironment is only partly explored. Furthermore is the research within the project management highly concentrated on standardization of the project work. The question is whether this implies to the basic advantages with the project-oriented organization, which is flexibility and creativity? Purpose: To describe and obtain an understanding for the multiprojectenvironment regarding management control and organization. Realisation: The study is based upon a case study of development departments within three industrial companies. Results: The multiprojectenvironment can to a great extent be described with the help of Mintzbergs´ adhocracy concept. Large projects are conducted in both types of adhocracies and tend to be more structured than the smaller ones. Mutual adjustment is the central coordination mechanism within the multiprojectenvironment. The matrix organization, which has its central of gravity somewhere between the project- and the functional organization without being in balance risks to befairly vague. The multiprojectenvironment is controlled both formal and informal, formal control can though in a high extent be risky. Common belief systems and common strategy development is important within the multiprojectenvironment.

Background: Inter-organisational ways of working have become more and more common during the last decades. In order to attain efficiency and productivity, such inter-organisational relationships need to be governed and controlled. However, studies have shown that inadequate control is one of the main reasons for why inter-organisational relationships fail. One of the means that can be used for governing and controlling a business is management control. The use of management control in inter-organisational contexts is a quite unexplored area of research at the present time, which might seem somewhat surprising considering the fact that inadequate control is a common explanation for why inter-organisational relationships fail. Purpose: The purpose of this thesis is to describe management control in horizontal inter-organisational relationships, as well as to analyse the design of inter-organisational management control systems, using relation specific characteristics as a starting point. Delimitation: The possible influence that trust might have on inter- organisational management control will not be discussed in this thesis. Realisation: A case study of a network consisting of three companies that jointly develop a fuel cell air supply system for vehicle applications. The empirical data was gathered through visits at each of the three companies, including an interview with each company’s general manager. Conclusions: The character of inter-organisational relationships can change over time, which might make it necessary to change inter-organisational management control systems. Some aspects that should be kept in mind when designing an inter-organisational management control system are: the match between the relationship and the control system, the openness within the relationship, the balance between control and commitment, as well as the trade- off between the costs and the benefits of a certain system. The possible effect that external factors might have on inter-organisational management control is yet another aspect that should be considered.

The purpose of this master thesis is to, with the strategies of the organization and the preferences of the co-workers in mind, explore how reward systems can be designed in heterogeneous organizations. This is done by interviewing store managers and sales personnel in a heterogeneous organization. The frame of reference deals with theoretical approaches on reward systems and is divided in the following sections, individual or group based, differentiated or not differentiated rewards systems and goals, measurements and rewards. These sections are highlighted from the following aspects, equity, implementation possibilities and finally environment. The theoretical discussion ends in the conclusion that heterogeneous organizations should have several different reward systems, but not if a restructuring process is in progress or the system becomes too costly. Furthermore rewards systems should have less strength and be more frequently updated in comparison to homogenous organizations. The thesis ends with specific conclusions regarding the studied organization.