<p>I ett litet företag finns en risk att ledningen fokuserar så mycket på kärnverksamheten att övriga administrativa verksamheter åsidosätts. Exempelvis finns det risk att företaget inte har full kontroll på sina lager.</p><p>Syftet med den här uppsatsen är att beskriva och analysera värderingen och styrningen av lagret hos ett litet handelsföretag med butik och i förekommande fall ge förbättringsförslag.</p><p>Vi har dels studerat lagar och rekommendationer avseende hantering av lager samt litteratur inom området lagerstyrning i handelsföretag. Dessutom har vi intervjuat företrädare för ett typiskt litet handelsföretag.</p><p>Det undersökta företaget uppfyller gällande lagar och rekommendationer, men inte så mycket mer. Vidare använder sig företaget mestadels av känsla och erfarenhet i sin lagerstyrning. Förtaget använder alltså inte formella analyser och metoder i någon större utsträckning, om ens någon. Vi har några förslag på förbättringar i detta avseende.</p> / <p>In a small company there is a risk that the management focuses so much on the core business that other administrative tasks are ignored. For example, there is a risk that the company does not control its inventories efficiently.</p><p>The purpose of this thesis is to describe and analyze the valuing and control of the inventory in a small retail company with a store and, where appropriate, give suggestions for improvement.</p><p>We have studied laws and recommendations regarding inventory valuation and other literature regarding inventory control in retail companies. Additionally we have interviewed representatives for a typical small retail company.</p><p>The investigated company does comply with applicable laws and recommendations, but not much more. Furthermore, the company uses mostly feel and experience in its inventory control. The company does not use formal inventory control in any great extent, if any. We have some suggestions for improvements in this regard.</p>

<p>This thesis examines innovation and design processes in small established companies. There is a great interest in this area yet paradoxically the area is under-researched, since most innovation research is done on large companies. The research questions are: How do small established companies carry out their innovation and design processes? and How does the context and novelty of the process and product affect the same processes?</p><p>The thesis is built on three research papers that used the research method of multiple case studies of different small established companies. The innovation and design processes found were highly context dependent and were facilitated by committed resources, a creative climate, vision, low family involvement, delegated power and authority, and linkages to external actors such as customers and users. Both experimental cyclical and linear structured design processes were found. The choice of structure is explained by the relative product and process novelty experienced by those developing the product innovation. Linear design processes worked within a low relative novelty situation and cyclical design processes worked no matter the relative novelty. The innovation and design processes found were informal, with a low usage of formal systematic design methods, except in the case of design processes for software. The use of formal systematic methods in small companies seems not always to be efficient, because many of the problems the methods are designed to solve are not present. Customers and users were found to play a large and important role in the innovation and design processes found and gave continuous feedback during the design processes. Innovation processes were found to be intertwined, yielding synergy effects, but it was common that resources were taken from the innovation processes for acute problems that threatened the cash flow. In sum, small established companies have the natural prerequisites to take advantage of lead-user inventions and cyclical design processes. Scarce resources were found to be the main factor hindering innovation, but the examined companies practiced several approaches to increase their resources or use existing scarce resources more efficiently in their innovation and design processes. Examples of these approaches include adopting lead-user inventions and reducing formality in the innovation and design processes.</p>

<p>Syfte: Vårt syfte med denna uppsats är att, via egna studier och genom att beakta den aktuella debatten, undersöka om revisionsplikten i små företag är nödvändig. Vi vill ta reda på hur stort intresset är att avskaffa plikten i Sverige och dessutom vill vi se vad avskaffandet har inneburit för andra länder.</p><p>Metod: För att uppnå vårt syfte, har vi genomfört en intensiv studie där vi grundligt har undersökt några få enheter. Datainsamlingen som ligger till grund för vår uppsats är deduktiv, då vi bygger förväntningarna på tidigare empiriska rön och teorier. Vår undersökning är baserad på en redan befintlig debatt och vi vill veta om den accepteras eller förkastas. Således har vi använt en kvalitativ ansats där vi har inhämtat information från fem intervjuer, varav två intervjuer genomfördes med småföretagare</p><p>Resultat & Slutsats: Efter att ha ställt vår empiriska undersökning mot tidigare teorier, har vi kommit fram till att det finns skäl att ifrågasätta revisionsplikten i småföretag. Det är möjligt att på alternativa sätt få vägledning och i slutskedet uppvisa rättvisande och trovärdiga räkenskaper. Nyttan av revisionen berättigar inte alltid kostnaden.</p><p>Uppsatsens bidrag: Vår förhoppning är att detta arbete ska bidra till en ökad förståelse för varför revisionsplikten i småföretag är ifrågasatt.</p> / <p>Aim: Our purpose with this essay is to, by own studies and by the current debate, investigate if the duty of auditing among small companies is necessary. We want to find out what interest there is to abolish the duty in Sweden, and we also want to see what has happened in countries that have abolished the duty.</p><p>Method: To fulfil our purpose, we have accomplished an intensive study where we have investigated a few units. The collection of data that our study is built up upon, is deductive since we have based our expectations on earlier empirical observations and theories. Our research is based on an ongoing debate and we want to know if it is accepted or rejected. Therefore we have applied a qualitative approach were we have gathered information from five interviews and two of them were with businessmen in small companies.</p><p>Results & Conclusions: We have looked at our empirical research towards earlier theory and after that found that there is a reason to question the need of auditing in small companies. There are possible to get guidance in alternative ways, and in the end show just and trustworthy accounts. The benefit of auditing doesn’t always justify the cost.</p><p>Contribution of the thesis: Our expectations are that this work will contribute to an increased understanding of the questioning of the need for auditing in small companies.</p>

Aim: The purpose of this study is to find out the human resource managerial problems in medium and small companies. Finally, some suggestions will be given. Method: The case of Unique Clothing Company will be studied to analyse what are the problems in the medium and small companies. The information of Unique Clothing was collected by telephone interview. Results &amp; Conclusion: Lacking of vocational training, low qualified employees and discretional decision making are considered as the three main human resource managerial problems in medium and small companies. Only efforts made by both companies and employees can solve the problems. Suggestions for future research: In this paper, we mainly discuss the human resource managerial problems in medium and small companies. So the specific reasons for the problems in the medium and small companies can be studied by future researchers. Contribution of the thesis: The paper states what are the problems exist in the medium and small companies via the case study of Unique, and some creative suggestions have been delivered. Key words: medium and small companies, vocational training, low qualified employees, decision making, Guanxi

Companies that want to compete in the actual business environment need to be innovative. The shortening of product life cycles and the increasing competition force the companies to successfully come up with new ideas. In previous research some quantitative studies have been done on small companies using design management, notably in Italy and Spain. Sweden is both known for its small companies and its design. The purpose of the study is to explore design management in small Swedish companies.  This thesis aims to continue exploring the field of design management especially in small companies. We outline the following research questions: “How do small companies using design management generate their ideas?” and “How do small companies using design management select their ideas?”. To find an answer, we reviewed relevant literature concerning this topic and based on this we developed a theoretical frame including our own research platform.  Concerning our methodological approach, we choose the abductive approach since it enables us answering our research questions by extending our theoretical framework for this complex topic. Our research strategy is a qualitative study and our research design is a multiple case study using semi-structured interviews.  Our empirical findings consist of four interviews divided in two sets. The interviews were conducted in London, Gothenburg and Skellefteå. The first set of interviews addressed design management consultancies with the aim to have an overview of how small companies generate and select their ideas. The second set of interviews addressed small companies in Northern Sweden. Our findings are a synthesis of the broad view of the consultants and the case specific views of the small companies’ managers.  From these interviews, we have concluded that the design management knowledge in Swedish small companies varies and is rather rare. Nevertheless, small companies can follow design management principles without knowing the term design management (what we call silent design management). Also, the small companies we have interviewed do not use always their network to innovate but also sometimes innovate to maintain and develop their network, even ending sometimes with a joint venture with external partners. Relationships between external partners and small companies’ representatives are consequently a very important factor while finding and selecting ideas. We have analyzed design as a strategic tool and design management as a way to have a long-term strategy. We have deduced from our interviews that design management can be considered as a dynamic capability, acquired in our cases by a corporate culture or internal processes. The design process seems to be more iterative in small companies because they seem to guess more and less estimate their expected outcomes. However, a clear vision streamlines the design process, especially in small companies using design management.  We gladly recommend further research in this field, to check if the results of our research are generalizable or to look for new research gaps.

Sammanfattning Problem: Den första november år 2010 avskaffades den lagstadgade revisionsplikten för små aktiebolag i Sverige. Syftet med detta var möjligheten för ökad kostnadseffektivitet och valfrihet för bolagen. Lagförändringen mötte dock motstånd från bland annat Skatteverket som befarade en ökad arbetsbörda och sämre kvalitet på bolagens rapporter. Syfte: Syftet med undersökningen är att bidra till en djupare förståelse för konsekvenserna lagförändringen haft på små aktiebolag och Skatteverkets kontor i Örebro. Metod: Insamling av data har skett genom semi-strukturerade intervjuer med fem små aktiebolag i Örebro samt Skatteverket i Örebro. Aktiebolagen var verksamma både före och efter avskaffandet av revisionsplikten och valdes ut genom en alfabetisk ordnad lista över aktiebolag. Empirin har sedan analyserats genom nyckelorden kvalitet, kontroll, arbetsbörda och kostnadseffektivitet. Slutsats: Lagförändringen har ännu inte påverkat aktiebolagens kostnadseffektivitet eller arbete. Skatteverket har fått en viss ökad arbetsbörda men kvaliteten på redovisningen är den samma som innan. Undersökningen resulterar dock i vetskapen att de små aktiebolagen behåller revisorn tack vare rådgivarrollen och kunskapen denne besitter. Behovet av revision verkar alltså mer bero på vilka kunskapsluckor bolagen måste fylla med avseende på redovisning och rapportering än vad som är lagstadgat. Nyckelord: Revisionsplikt, små aktiebolag, Skatteverket / Abstract Background: The first of November 2010 the statutory auditing was abolished for small companies in Sweden. The reason for this was to give the companies the opportunity to reduce costs and increase their level of freedom of choice. This was met with resistance from the Swedish tax agency, who feared an increase of their workload and a decrease of the quality of the companies’ financial reporting. Purpose: The purpose of this essay is to find a deeper understanding of the consequences that the abolished statutory auditing brought to small companies and the tax office in the city of Örebro. Method: The empirical findings have been collected through semi structured interviews with five small companies and the tax office in Örebro. The companies were active before as well as after the abolishment of statutory auditing and were selected from an alphabetical list. The empirical findings were analysed through the terms quality, control, workload and cost efficiency. Conclusions: The abolishment of statutory auditing has not yet affected the small companies in terms of cost efficiency or workload. The Swedish tax agency has noticed some increase of their workload, but there has been no change in the quality of the companies’ financial reporting. The essay concludes that small companies keep an auditor due to the advisory role and the knowledge the auditor possesses. The need for the companies to consult an auditor seems to a greater extent depend on what knowledge about financial reporting the companies lacks rather than what is required by law. Keywords: Statutory auditing, small companies, Swedish tax agency

I ett litet företag finns en risk att ledningen fokuserar så mycket på kärnverksamheten att övriga administrativa verksamheter åsidosätts. Exempelvis finns det risk att företaget inte har full kontroll på sina lager. Syftet med den här uppsatsen är att beskriva och analysera värderingen och styrningen av lagret hos ett litet handelsföretag med butik och i förekommande fall ge förbättringsförslag. Vi har dels studerat lagar och rekommendationer avseende hantering av lager samt litteratur inom området lagerstyrning i handelsföretag. Dessutom har vi intervjuat företrädare för ett typiskt litet handelsföretag. Det undersökta företaget uppfyller gällande lagar och rekommendationer, men inte så mycket mer. Vidare använder sig företaget mestadels av känsla och erfarenhet i sin lagerstyrning. Förtaget använder alltså inte formella analyser och metoder i någon större utsträckning, om ens någon. Vi har några förslag på förbättringar i detta avseende. / In a small company there is a risk that the management focuses so much on the core business that other administrative tasks are ignored. For example, there is a risk that the company does not control its inventories efficiently. The purpose of this thesis is to describe and analyze the valuing and control of the inventory in a small retail company with a store and, where appropriate, give suggestions for improvement. We have studied laws and recommendations regarding inventory valuation and other literature regarding inventory control in retail companies. Additionally we have interviewed representatives for a typical small retail company. The investigated company does comply with applicable laws and recommendations, but not much more. Furthermore, the company uses mostly feel and experience in its inventory control. The company does not use formal inventory control in any great extent, if any. We have some suggestions for improvements in this regard.

Background: The Swedish law require companies’ annual report to be audited. Due to that auditing have the effect of a quality stable to honest and reliable reports. Now the Swedish law is making exemption of the audit duty for small companies. This means that auditing is voluntary. Therefore, when small companies choose to take away auditing they will also choose to take away the quality stable in their annual report. The quality stable is of matter for creditors’ decision to supply financial resources, due to that the quality stable from auditing contributes to trust. With trust, small companies will get financial resources from banks. By taking away auditing will lead to less trust which affects the supply of financial resources.    Purpose: The purpose of this thesis is to examine from banks’ perspective trust for company in relation to the annual report, and company´s possibilities of financial credit from banks.        Method: This study carried out the multiple case studies to gain richer understanding on trust. The case study aims to examine a small sample of the population. This method also generates answers to how as well as what and why. The author randomly chose three banks and carried out in-depth interviews with them. Theory: Auditing is the auditor’s statement of the annual report. It requires the auditor to be independent and have integrity when making the statement. The role of the auditor is to state the reliability of the annual report. Therefore, his role is vital to the contribution of trust. Driscoll (1978) and  (1988)  made research on trustee and trustor’s relationship. Their research bases on the several contributions to trust and the process of remaining trust between them. Which, in this study the reliability, audited annual report is main source that contributes to trust. The vital link in this trustee (company) and trustor (bank) relationship is the audited annual report. Conclusion: The study contributes to a lack in auditing reduces creditor’s (bank) trust in the annual report. The auditor’s statement of risk is vital for creditors in making decision upon financial support to small companies. Annual reports are main sources in credit decisions making, and therefore audited annual reports increases trust.

Syfte: Vårt syfte med denna uppsats är att, via egna studier och genom att beakta den aktuella debatten, undersöka om revisionsplikten i små företag är nödvändig. Vi vill ta reda på hur stort intresset är att avskaffa plikten i Sverige och dessutom vill vi se vad avskaffandet har inneburit för andra länder. Metod: För att uppnå vårt syfte, har vi genomfört en intensiv studie där vi grundligt har undersökt några få enheter. Datainsamlingen som ligger till grund för vår uppsats är deduktiv, då vi bygger förväntningarna på tidigare empiriska rön och teorier. Vår undersökning är baserad på en redan befintlig debatt och vi vill veta om den accepteras eller förkastas. Således har vi använt en kvalitativ ansats där vi har inhämtat information från fem intervjuer, varav två intervjuer genomfördes med småföretagare Resultat &amp; Slutsats: Efter att ha ställt vår empiriska undersökning mot tidigare teorier, har vi kommit fram till att det finns skäl att ifrågasätta revisionsplikten i småföretag. Det är möjligt att på alternativa sätt få vägledning och i slutskedet uppvisa rättvisande och trovärdiga räkenskaper. Nyttan av revisionen berättigar inte alltid kostnaden. Uppsatsens bidrag: Vår förhoppning är att detta arbete ska bidra till en ökad förståelse för varför revisionsplikten i småföretag är ifrågasatt. / Aim: Our purpose with this essay is to, by own studies and by the current debate, investigate if the duty of auditing among small companies is necessary. We want to find out what interest there is to abolish the duty in Sweden, and we also want to see what has happened in countries that have abolished the duty. Method: To fulfil our purpose, we have accomplished an intensive study where we have investigated a few units. The collection of data that our study is built up upon, is deductive since we have based our expectations on earlier empirical observations and theories. Our research is based on an ongoing debate and we want to know if it is accepted or rejected. Therefore we have applied a qualitative approach were we have gathered information from five interviews and two of them were with businessmen in small companies. Results &amp; Conclusions: We have looked at our empirical research towards earlier theory and after that found that there is a reason to question the need of auditing in small companies. There are possible to get guidance in alternative ways, and in the end show just and trustworthy accounts. The benefit of auditing doesn’t always justify the cost. Contribution of the thesis: Our expectations are that this work will contribute to an increased understanding of the questioning of the need for auditing in small companies.

The question raised in this study is: Why are similar companies so different? That is, why do companies of the same size, in the same line of business, and with the same organizational structures, etc., function in different ways? The answer to these questions is expected to be found through knowledge of basic ideas in companies. Important points of departure are that small companies are interesting research objects and that an organization can be viewed as a set of deep and surface structures which may appear in the language of its members and other interested parties. Based chiefly on deep interviews, the study is intended to generate knowledge and understanding of basic ideas and their function in small companies. The deep structures of the four companies show that the basic ideas can be understood as ideologies. They refer to basic values, are apprehended by the members of the organization and other interested parties, and prescribe what is desirable. The differences between the cases form the basis of a classification of the ideologies into four ideal types: capitalistic, religious, narcissistic, and socialistic. The surface structures are viewed in two perspectives, one referring to the behaviour of the companies and the other to the relational behaviour between the companies and the interested parties. The former shows that the patterns of behaviour are different in the four companies and may be characterized as efficiency-directed, adaptation-directed, ego-directed, and socially-directed. A comparison between these patterns of behaviour and the ideologies of the companies makes the directing function of the ideologies visible. Through situation interpretation, ideologies direct organizational behaviour towards particular patterns. The relational perspective causes the controlling function of ideologies to appear. Differences in co-acting between the companies - that is, the extent to which and on what grounds the interested parties behave in accordance with the behaviour of the companies and the attitudes of the interested parties to the ideological values - show that ideologies can exercise control either through their power over problem interpretation or their power over acting. The results of this study indicate that the answer to the initial question is that organizations have different ideological faces. / digitalisering@umu