Budgeten är ett vanligt förekommande styrmedel i företag idag, dock har dess roll och värde fått skarp kritik från flera håll. Det finns mycket forskning kring för- och nackdelar med budget och även kring alternativa styrverktyg, men endast lite material kring vad budgetlösa företag använder i praktiken.  Syftet med uppsatsen har varit att beskriva och förklara den budgetlösa styrningen, samt varför företag frångår den fasta årsbudgeten. Uppsatsen har byggt på en kvalitativ studie av ett företag och det empiriska materialet har insamlats genom en personlig intervju. Undersökningen har visat att nyckeln till ett väl fungerande budgetlöst system är en decentraliserad organisation med tydlig företagskultur och mål samt med kostnadseffektivitet i centrum. Vi tror dock inte att en decentraliserad organisation är ett krav för att det budgetlösa systemet ska fungera, men att decentralisering i ett budgetstyrt företag inte är det ultimata förhållandet om målet är maximal lönsamhet. / The budget is a regularly used means of control in today’s companies – even though its value has been strongly criticized from many directions. There have been a lot of researches about both the advantages and disadvantages of budgeting, as well as alternative means of control, but only little is documented about what sort of system the non-budget companies use in their organization. The purpose of the study was to describe and explain the non-budget system, and why companies abandon the budget. The thesis was based on a qualitative study of one company and the empirical material has been collected through a personal interview. The study has shown that the key to a well functioning non-budget system is a decentralized organization with a well implemented company strategy, a well defined goal and where the focus lies on cost efficiency. However, we do not believe that an organization has to be decentralized for the non-budget system to work, but we do believe that decentralization in a budget organization is not the ultimate composition if the goal is to maximize the profit.

En jämförande studie av storbankernas ekonomistyrning på regional nivå där fokus i huvudsak har legat på planering och prognostisering. Undersökningen har genomförts som en kvalitativ studie med hjälp av bland annat intervjuer.   Undersökningens slutsatser i huvuddrag: Budgetens betydelse har minskat. Användning av icke-finansiella mått har ökat. Kundernas behov står i centrum.

Today budgeting occurs in all types of organizations, from authorities and municipalities, to private companies and non-profit associations. Depending on whether the organization is large or small it can look very different. In large organizations the budget can be such a comprehensive document that it is difficult to keep track of it. Furthermore, in large organizations, the budget work starts very early. Thus, an effective budget process could reduce resources, time and ultimately costs. This master’s thesis report describes a budget application built with the Business Intelligence software QlikView. With the application a budgeter can load desired budget data and through a QlikView Extension Object edit the loaded data and finally follow up the work of different budgets. The Extension Object has been implemented using JavaScript and HTML to create a GUI. The edited data is sent to a back-end interface built with one web server and one database server. To evaluate the usability of the Extension Object’s GUI and determine how the budget application works and to get feedback on the Extension Object and its functionality, a user study was performed. The result of the user study shows that the application simplifies budget processes and has great potential to help budgeters and controllers to increase their effectiveness.

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Vi har identifierat ett antal lokheter och skillnader i sättet att styra med budget, utifrån dessa drog vi ett antal paralleller till kulturteorin. Generellt kan vi säga att vi hittade ett flertal faktorer som stödjer den kulturteori som säger att den nationella kulturen påverkar ekonomistyrningen i organisationer.

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Purpose: The Bureau of National Health Insurance (BNHI) use the Global Budget (GB) System to control the medical expense growing up, and it was put into practice in each hospital in July 2002. This research explores the medical expense before and after the GB System was put into practice. Method: Using the data of BNHI, we explore the average daily cost of admission data of schizophrenia (ICD-9 CM code 295) in acute ward. The total cost were separated into several detail subjects (drug amount, psychiatric treatment amount, test amount, self payment amount, and other) to be analyzed. Data of 1999 and 2000 were selected as ¡§before GB period¡¨, and 2003 and 2004 were selected as ¡§post GB period¡¨. We also collect following variables to adjust the effect of GB. Patient¡¦s data: age, gender, comorbidity, insurance count, urbanization. Hospital data: hospital levels, hospital power, geographic location, owner, teaching hospital. Doctor data: age, gender. The 14-day and 30-day re-admission rate. Results: The growth of total medical expense is 40% after the implement of GB, which is lower than the estimated 60%. In the psychiatry, the total cost or subgroups of the total cost were increased. The average daily drug amount were 150.42 NTD before the GB¡Aand192.53 NTD post GB; the psychiatric treatment average daily amount was 551.24 NTD before the GB, and 737.94 NTD post GB; the average daily test amount was 75.54 NTD before the GB, and 90.60 NTD post GB; the average other amount was 970.03 NTD before the GB, and 1317.06 NTD post GB; the average daily total medicine amount was 1773.18 NTD before the GB, and 2371.92 NTD post GB. After adjusting the patient, doctor, hospital, and studying year, the before/after GB is still an independent factor to predict higher cost in every amount. Nevertheless, the growth of the average daily total medicine amount is minimized to 14.83% which is much lower than the growth of 40% of the total medical expense after the adjustment of the individual items. After adjusting patient¡¦s, hospital¡¦s and doctor¡¦s factors, the 14-day and 30-day re-admission rates are lower than ¡§before GB period¡¨. Conclusion: The short-term re-admission rate, one of the medical quality indicators, declined after the implement of GB and the growth of total cost at least was suppressed to the set goal. Various adjustments of medical behaviors are believed to be made to get the best cost-benefit.

The purpose of this research is to study how to raise the educational funds and allocate the budgets of the private junior colleges in Taiwan. By exploring the related theories, systems, and case analysis, the results are as following: 1.The tuition and fees are the main source for private junior colleges. 2.Grants and subsidy from the government benefit private junior colleges greatly. 3.The funds management has a large room for improvement. 4.Fund-raising is not as effective as expected. 5.The personnel costs are the major part of the hardcover of school operation. The suggestions of the researcher are listed as below: 1.The decision for tuition and fees should be made in accordance with the free market system, in order to benefit the running of the school. 2.In order to encourage contribution, the government should offer tax exempt to the contributors. 3.To increase the budget of the coming year, it should be set on the ¡§Zero Based Budget¡¨ to prevent making unnecessary items in tuition and fees for private colleges.

According to the empirical study, it is confirmed that physician satisfaction has great influence on patient satisfaction, and the physician¡Vpatient relationship could also affect health quality. The agreeableness and satisfaction of the healthcare providers (especially the physicians) to reimbursement system therefore should be emphasized especially with the intervention of health insurance. The objective of the study is to investigate the agreeableness and satisfaction of dentists to global budgets and their contributing factors. We survey dentists practiced within the Southern Branch and the Kao-Ping Branch regions of the National health insurance bureau with questionnaire. The primary result is as following: 1. The satisfaction of dentists to global budget after implementation: Male dentists are more satisfied than female detests. Dentists over 40 years old or with more than 15 years of practice experience are more satisfied. Solo practitioners are more satisfied than those who are employed or in partnership. Dentists practiced at Kaohsiung city have better stultification within the Kao-Ping Branch region; while the dentists, work in Jia-yi county are more satisfied than those at Tainan city within the Southern Branch region. Dentists with greater patient volume per day or longer business hours per week are less satisfied. Lastly, dentists whose service points claimed per month didn¡¦t decrease after the implementation of global budget are more satisfied with the system. 2. The agreeableness of dentists to global budget after implementation: Male, older dentists agree more with the reimbursement system. Dentists with more or equal service points claimed per month after implementation agree more with the global budget system. But those increase service hours per week are less agreeable to the system. Within the Kao-Ping Branch region, the dentists practice in Pun-hu county, are more agreeable than those at Kaohsiung city; those work in Jia-yi are more in agreement than those at Tainan within the Southern Branch region. Opened questionnaire indicated that surveyed dentists showed negative feedback on t the appropriateness, equity, and standardization of peer review. They further suggested the operation of dental association should be transparent, and the names of the dental clinics should be made known to the public if there¡¦s fraud. Besides, they also made some constructive suggestions such as the establishment of the public record of the oral cavity examination, periodic oral examination, and improvement of professional medical technology. Theses suggestions should be useful to the dental association for professional and quality improvement, standard protocol development and to the Bureau of the National Health Insurance for policy evaluation.

The study examines the evolvemnent of cultural policy in Taiwan through analyzing the budget of the Council of Cultural Affairs (CCA)--Taiwan¡¦s first and only cabinet-level government cultural agency, since its inauguration in 1982 to present. The study reviews the structure, variation and trend of CCA¡¦s general budget, and examines the budget data with policy White Papers. During President Chiag Ching-guo and Chen Shui-bian¡¦s administration, budget item variations were limited and the growth and distribution of budget have been relatively stable. During President Lee Teng-hui¡¦s administration, there were significant changes in budget items and distribution, as well as rapid growth in budget amounts. In each President¡¦s administration, the Ministers of CCA who had longer tenure tend to have more stable policy goals. The cultural policy largely influenced by changes of Ministers as well as socio-political situation. In the budget of CCA, only six items (Cultural heritage, cultural communication, international exchange, visual arts and performing arts) had been listed in the budget of CCA since its founding. The only new item had been keeping to present is Community Revitalization. Comparing with the cultural development of Taiwan, long term and continual support are critical to the achievement of cultural policy projects.