Existing literature and research findings indicated that cost monitoring and control of construction projects by contractors at the level of site operations has remained ineffective largely due to inability of existing control systems to accurately predict when, to what extent and why an on-going operation or project is to overrun its planned duration and cost. In most cases the information that would enable such advance detection becomes available to decision makers after the affected operation or project is completed. It is then hoped that the information could be used to 'control' future similar situations which in the case of construction projects hardly arise, at least never under identical circumstances. The existing cost control systems also fail to enable rational corrective decisions to be formulated. This resulted in total reliance on previous experience and personal intuition to make a guess of corrective measures. Most research efforts have focussed mainly on various aspects of project modelling and cost control using traditional accounting approaches that consistently fail to meet the requirements and schedule of timely cost control. This research identified, from empirical evidence, construction and management science literature, the essential criteria and features of an effective cost monitoring and control approach for construction projects. The evidence from these three sources led to the formulation of an alternative approach based on quantitative analysis of cost data from construction projects. The cost monitoring and control process carried out on sites was formulated as a problem whose solution process is implemented using multiple regression and goal programming models and techniques that enable timely evaluation and prediction of costs and a rational computation of corrective decisions. This allowed cost deviations to be detected and optimum corrective measures calculated while the affected operation or project was still in progress.

Business management is nowadays to a great extent information demanding. It is important to understand the environment in which the company is functioning. Almost every company possesses databases of customers, competitors, suppliers and others according to its needs. It is obvious that no company can do without the information concerning its internal activities, for instance, systems of cost management, motivational and supervisory systems. To be able to adapt to the changing environment, as well as to changes inside the company, each firm should have a carefully worked-out information system. The aim of this thesis is to suggest proper measures to improve the cost management information system of a chosen company, using the given data and practices of controlling. As the methods of research there are mostly used description, analysis and comparison.

The present diploma thesis makes a theoretical overview of basic prerequisites of responsibility accounting, diverse approaches of assessing and managing workforce and motivation theory. The evolution of the construction market and its consequences on the society Insky spol. s.r.o. are analyzed in the practical part. The remuneration system is further analyzed on a concrete sample, in accordance with management accounting information, including salary structure, salary evolution and employees fluctuation between 2011 - 2013. Finally, the reward system of Insky spol. s r.o. is evaluated and based on that, few improvements are suggested.

La recherche que nous avons menée sur la « comptabilité de responsabilité », nom officiel du contrôle de gestion en Chine, renvoie aux problèmes généraux rencontrés par le contrôle de gestion suite aux mutations sociales, économiques de ces dernières années. Notre recherche historique montre que, tout en gardant la structure organisationnelle basée sur le travail en équipe, le contenu, les paramètres et les indicateurs de la « comptabilité de responsabilité » ont changé au service des besoins politiques. Malgré des parentés avec la Direction par Objectifs et la méthode Bat’a, la « comptabilité de responsabilité chinoise » présente deux aspects caractéristiques : une forte intervention du Politique et une responsabilité de nature plutôt collective. Son évolution historique indique, d’une part, que le contrôle de gestion est un produit des rapports sociaux, qu’il constitue une charnière entre des valeurs institutionnelles et les comportements des acteurs dans l’entreprise et qu’il est parfois vecteur de révolution sociale ; d’autre part, la thèse permet de montrer que le contrôle de gestion peut être un catalyseur de l’ardeur des travailleurs, de leur animation, et contribuer à la performance de l’entreprise ; que les instruments de contrôle de gestion n’ont pas forcément besoin d’être compliqués mais adaptés en prenant en compte les divers éléments culturels, économiques et sociaux de l’organisation.Mots / This research is concerned with the historical evolution between 1949 and 2000 of "responsibility accounting", an official name of management accounting in China. The aim is to better understand the nature of management accounting change in response to the social and economic changing in recent years. Our historical research shows, while keeping the organizational structure based on teamwork, the content, parameters and indicators of "responsibility accounting" in China have changed in order to serve the political needs. Despite similarities with Management by Objectives and “method of Bat'a”, the "Chinese accounting responsibility" has two characteristic features: a strong government intervention and a responsibility collective. Its historical evolution suggests the management accounting is a product of social relations; it is a link between institutional values and behaviors of the individuals. Our research shows also the management accounting can be a catalyst for the enthusiasm of workers and contribute to the organizational performance. The instruments of management accounting don’t necessarily need to be complicated but should to be adapted to the organization by taking into account the various elements of the culture, economy and society.

Oron för miljön och hållbarhet har ökat dramatiskt under de senaste åren. Men problem och frågor som rör kommunikation av hållbarhetsarbetet har förblivit obesvarade. Kritik har gjorts att hållbarhetsredovisning är vagt kopplat till verksamheten och att det inte finns ett samband mellan hållbarhetsredovisning och redovisningssystem. Som ett resultat av detta har en ny form av hållbarhetsrapporter utformats. Det underliggande syftet med den nya rapporteringsstrukturen är att integrera rapporteringen i företagens årsredovisning.Studien har ett jämförande perspektiv och kommer att fokusera på fyra branschledande företag. Två företag har redan integrerat sin hållbarhetsredovisning medan de andra två företagen har separata rapporter.Det övergripande syftet är att se hur och varför de utvalda företagen använder hållbarhetsredovisning och kvalitén på de uppgifter och åtgärder som vidtagits mot hållbarhet. För att analysera detta har vi använt följande frågor (1) Varför hållbarhetsredovisar företag? (2) Hur presenteras hållbarhetsinformation i företagens rapporter? (3) Hur behandlas företagens hållbarhetsmål?Den teoretiska delen av studien tolkar variationer i definitionen av företagens sociala ansvar. Därför har flera vetenskapliga artiklar om CSR studerats. Vi kom fram till att CSR som helhet bör ses som ett etiskt begrepp. CSR bör ses mot bakgrund av handling samt kommunikation av handling i form av tillförlitliga rapporter. Etiken bör inte vara bunden av kontext men handling och kommunikation av handling är. Vi har sedan studerat företagens väsentligaste händelser, påståenden, mål och annan information i rapporterna. Vi har sedan analyserat de insamlade uppgifterna och kom fram till att (1) Företagen ser lönsamheten i samband med hållbarhetsarbetet. Företagen med integrerade rapporter ser även hållbarhet som en del av lönsamheten. Vilket betyder att lönsamhet inte uppnås om inte hållbarhetsmål uppnås. (2) Företagen som använder integrerad rapportering har bättre koppling mellan sina mål och information kring målen. (3) Företagens mest fokuserade mål i hållbarhets-redovisningen visade sig vara utdelning, vilket kan anses problematiskt när det är ett kortsiktigt mål och hållbarhet bör ses över tid, på lång sikt. / Program: Civilekonomprogrammet

A partir da metade do século passado, a industrialização no Brasil entrou numa fase de grande expansão gerando um aumento na demanda por combustíveis. Neste contexto, a indústria petrolífera tomou um grau de importância espetacular que continua até hoje. O desempenho das empresas ligadas a cadeia de valor de combustíveis passaram a ser importantes para toda a economia, quer pela influência nos custos, como no mercado de capitais, pelos grandes investimentos que requerem. O presente estudo visa analisar os sistemas de controle gerencial das empresas Petróleo Brasileiro S/A (Petrobras) e Shell Brasil Ltda. Tendo como objetivo verificar se os seus sistemas de controle gerenciais estão aderentes a literatura sobre esse tema. A pesquisa de estudo de caso múltiplo foi executada através de entrevista com gerentes das duas petrolíferas sobre objetivos organizacionais, contabilidade por responsabilidade, processo orçamentário, balanced scorecard (BSC) e Enterprise Resource Planning (ERP). Também foram coletadas informações institucionais publicadas pelas duas empresas. / Since the last half of the past century, the industrialization in Brazil had entered a phase of great expansion, increasing the demand for fuels. In this context, the petrol industry had achieved a high degree of importance that continues today. The companies linked with the value chain of fuels had a performance that started to be important for the whole economy, either by the influence on the costs, as in the capital market, or by the high investments that they required. The present study analyzes the management control systems of Petróleo Brasileiro S/A (Petrobras) and Shell Brasil Ltda, aiming to verify whether their management control systems are adapted to the literature on this topic. The multiple case research was done through interviews with managers of the two petrol companies about organizational targets, responsibility accounting, budgeting, balanced scorecard (BSC) and Enterprises Resource Planning (ERP). It was also collected institutional information published by the two companies.

Professor Lars Östman har tidigare i boken Styrning med redovisningsmått, EFI 1977, i en empirisk studie undersökt ekonomiska styrsystem i större divisionaliserade företag. Östman kartlade inställningen bland ledande personer i divisioner som hade ett resultatansvar utan några egentliga krav på finansiella aktiviteter samt hur de arbetade med styrsystemen. Sedan dess har nya typer av organisationsstrukturer växt fram. I Sverige har ett flertal svenska storföretag bolagiserats under 1980-talet, samtidigt som styrsystemen har anpassats. Bolagisering brukar sättas i samband med en ytterligare decentralisering av divisioner. Då denna studie kan betraktas som en fortsättning av Östmans arbete, har det ansetts naturligt att utgå från Östmans beteendeinriktade synsätt för att komplettera tidigare studier med de nya typerna av ansvar och hur dessa upplevs inom bolagiserade storföretag. Avhandlingens syfte är att undersöka bolagiserade koncerners ekonomiska styrsystem och vilka effekter olika redovisningsmått har givit upphov till. Undersökningen avser perioden 1986-1989 och utfördes inom fyra koncerner: Alfa-Laval AB, Telefonaktiebolaget LM Ericsson, Sandvik AB och Stora Kopparbergs Bergslag AB. Undersökningen visar bl a aktörernas inställning till vissa redovisningsmått och vilka åtgärder som de bolagiserade enheterna vidtagit med anledning av styrsystemens utformning. En slutsats är att den gängse föreställningen om att ansvaret skall begränsas till det påverkbara inte skall uppfattas som helt allmängiltig. I situationer som de i avhandlingen studerade kan ett vidare formellt ansvar leda till positiva effekter utan att några direkt negativa effekter uppstår. Studien har genomförts som en praktikfallsstudie med intervjuer som den dominerande datainsamlingsmetoden. I boken redovisas ett relativt stort empiriskt material som kan vara användbart för bedömning av tänkbara effekter vid förändringar av ekonomiska styrsystem. Boken kan vara av intresse för såväl praktiker som teoretiker och kan närmast betraktas som en given referens inom ämnesområdet bolagisering. / <p>Diss. Stockholm : Handelshögskolan, 1994</p>

A partir da metade do século passado, a industrialização no Brasil entrou numa fase de grande expansão gerando um aumento na demanda por combustíveis. Neste contexto, a indústria petrolífera tomou um grau de importância espetacular que continua até hoje. O desempenho das empresas ligadas a cadeia de valor de combustíveis passaram a ser importantes para toda a economia, quer pela influência nos custos, como no mercado de capitais, pelos grandes investimentos que requerem. O presente estudo visa analisar os sistemas de controle gerencial das empresas Petróleo Brasileiro S/A (Petrobras) e Shell Brasil Ltda. Tendo como objetivo verificar se os seus sistemas de controle gerenciais estão aderentes a literatura sobre esse tema. A pesquisa de estudo de caso múltiplo foi executada através de entrevista com gerentes das duas petrolíferas sobre objetivos organizacionais, contabilidade por responsabilidade, processo orçamentário, balanced scorecard (BSC) e Enterprise Resource Planning (ERP). Também foram coletadas informações institucionais publicadas pelas duas empresas. / Since the last half of the past century, the industrialization in Brazil had entered a phase of great expansion, increasing the demand for fuels. In this context, the petrol industry had achieved a high degree of importance that continues today. The companies linked with the value chain of fuels had a performance that started to be important for the whole economy, either by the influence on the costs, as in the capital market, or by the high investments that they required. The present study analyzes the management control systems of Petróleo Brasileiro S/A (Petrobras) and Shell Brasil Ltda, aiming to verify whether their management control systems are adapted to the literature on this topic. The multiple case research was done through interviews with managers of the two petrol companies about organizational targets, responsibility accounting, budgeting, balanced scorecard (BSC) and Enterprises Resource Planning (ERP). It was also collected institutional information published by the two companies.

The goal of the diploma thesis is to analyse the influence of an organizational structure on an economic structure of an organization. The theoretical part summarises basic features of responsibility accounting and tries to find out whether the economic structure is determined only by the organizational structure or by more features. The case of a change of the particular company´s organizational structure proves the influence of the organizational structure on the economic structure in practical part.

The thesis deals with responsibility management and its information support. The main objective of the thesis is to design the system of responsibility management in a particular company. The first part of the thesis deals with theoretical aspects of responsibility management and its information support. This part is divided into three chapters. The first chapter shows the background of responsibility management, the second chapter is about responsibility accounting. The last chapter of the theoretical part handles with performance measuring of responsibility centers. The second part of this thesis, that includes one extensive chapter, deals with responsibility management in a particular company.