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Hur budgetlös styrning kan uppfylla budgetens syftenManninen, Caroline, Olsson, Eva January 2012 (has links)
Syftet med denna uppsats är att beskriva hur två företag som frångått den traditionella budgetprocessen arbetar med sin ekonomistyrning samt vilka verktyg de använder för att uppfylla budgetens syften. Utöver detta undersöks även vilka förutsättningar som krävs för att kunna arbeta budgetlöst. Datainsamlingen skedde genom granskning av litteratur samt en kvalitativ fallstudie. Semistrukturerade intervjuer genomfördes på två företag, Ahlsell och Ikea. Empirin analyserades med hjälp av en deduktiv metod. Vår slutsats är att det är möjligt att fylla budgetens syften även vid budgetlös styrning. Detta förutsätter dock en ledning som vågar delegera ansvaret nedåt i organisationen. Denna decentraliserade organisation bör dessutom bestå av relativt likartade enheter som med hjälp av nyckeltal och benchmarking kan jämföras med varandra. Utöver det behövs ett öppet och snabbt informationssystem för att skapa helhetssyn av den decentraliserade verksamheten. Vi har även kunnat konstatera att budgetlös styrning inte lämpar sig för alla typer av företag. Dock borde företagsledare se över sin budgetprocess. Det är möjligt att det finns inslag från den budgetlösa styrningen som skulle kunna bidra till en effektivare ekonomistyrning. / The purpose of this essay is to describe how two companies that abandoned the traditional budget work with their financial control, and which instruments they use to fulfill the purposes of budget. In addition, the requirements needed to work Beyond Budgeting are examined. Data was collected by literature reviewing and qualitative case study. Semi-structured interviews were conducted at two companies, Ahlsell and Ikea. Empirical data was analyzed using a deductive method. The result of this study shows that it is possible to fulfill the purposes of budget even when using Beyond Budgeting. However, this requires a management that dares to delegate responsibility down the organizational chain. This decentralized organization should consist of relatively homogeneous units, which can be compared with KPIs and benchmarking. In addition to this, a transparent and rapid system of information is necessary to create a holistic view. Beyond Budgeting is not suitable for all kinds of organizations. However, the managers should review their budget process. It is possible that there are elements from Beyond Budgeting that could contribute to more effective management control.
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The space shuttle an attempt at low-cost, routine access to space /Wonch, Jeffrey D. January 1990 (has links) (PDF)
Thesis (M.S. in Systems Technology (Space Systems Operations))--Naval Postgraduate School, September 1990. / Thesis Advisor(s): Lacer, Donald A. Second Reader: Boger, Dan C. "September 1990." Description based on title screen as viewed on December 17, 2009. DTIC Identifier(s): Space Utilization. Author(s) subject terms: Space Shuttle, Budget, Costs, Shuttle-C, Advanced Launch System. Includes bibliographical references (p. 98-103). Also available in print.
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A regulatory focus theory perspective on the determinants of budgetary slackChandrasekhar, Roopa. January 2008 (has links)
Thesis (Ph.D.)--University of Nebraska-Lincoln, 2008. / Title from title screen (site viewed Mar. 31, 2009). PDF text: viii, 94 p. : ill. ; 1 Mb. UMI publication number: AAT 3331314. Includes bibliographical references. Also available in microfilm and microfiche formats.
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Multiobjective budgetary planning models for interactive planning in decentralized organizations /Olve, Nils-Göran, January 1977 (has links)
Thesis--Handelshögskolan, Stockholm. / Includes bibliographical references (p. 302-310) and index.
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Flight hour cost variance in the Naval Air Reserve an analysis of possible sources /Downs, Michael D. January 1990 (has links) (PDF)
Thesis (M.S. in Management)--Naval Postgraduate School, December 1990. / Thesis Advisor(s): Moses, Douglas. Second Reader: Liao, Shu S. "December 1990." Description based on title screen as viewed on March 30, 2010. DTIC Identifier(s): Naval Air Reserve, Flight Hour Program, Cost per Hour, Aviation Depot Level Repairables, Fourth Marine Aircraft Wing, Theses. Author(s) subject terms: Naval Air Reserve, Flight Hour Program, Cost per Hour, Aviation Depot Level Repairables, Fourth Marine Aircraft Wing. Includes bibliographical references (p. 67-68). Also available in print.
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The role and function of the Navy Office of Legislative Affairs in the Congressional Program Authorization and Budget ProcessStephenson, Blair Perkins. January 1990 (has links) (PDF)
Thesis (M.S. in Management)--Naval Postgraduate School, December 1990. / Thesis Advisor(s): Jones, Lawrence R. Second Reader: Doyle, Richard B. "December 1990." Description based on title screen as viewed on March 29, 2010. DTIC Descriptor(s): Management, Legislation, Congress, Navy, Theses, Military Budgets, Budgets, Phase, Formulations, Department Of Defense DTIC Identifier(s): Naval Budgets, Political Negotiations, Congress, Allocations, Theses. Author(s) subject terms: Navy Office of Legislative Affairs, Budget Formulation, Authorization Process, Appropriation Process, Navy Comptroller. Includes bibliographical references (p. 59-60). Also available in print.
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Capital budgeting in selected statesMcClain, Jackson M. January 1966 (has links)
Thesis--University of Alabama. / Includes bibliographical references.
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National budgeting in Norway a study in economic policy formation /Ridker, Ronald Gene, January 1958 (has links)
Thesis (Ph. D.)--University of Wisconsin--Madison, 1958. / Typescript. Abstracted in Dissertation abstracts, v. 19 (1958) no. 6, p. 1230-1231. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 414-419).
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Basic uncertainty in capital budgeting a mathematical programming solution /Spahr, Ronald Wesley, January 1976 (has links)
Thesis--Wisconson. / Vita. Includes bibliographical references (leaves 130-138).
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A study of HKSAR Government's taxation policiesLin, Shuk-may, Lucia. January 2004 (has links)
Thesis (M.P.A.)--University of Hong Kong, 2004. / Also available in print.
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