Bakgrund: I en konkurrenskraftig miljö med föränderliga villkor krävs en tillämpning av sofistikerade styrverktyg inom ett företags ekonomistyrsystem. Verksamheten PostNord AB har i och med en bolagisering och avreglering genomgått en strukturomvandling men har fortfarande ett statligt uppdrag samtidigt som de konkurrerar med helt kommersiella företag. Problemdiskussion: PostNord AB får i dagsläget inte önskad effekt på styrning i verksamheten då det brister i förhållning till budgeten. Detta har utmynnat i en diskussion kring relationen mellan budget och prestationsmätning och dess styreffekter i organisationen. Syfte: Studiens syfte är att kartlägga PostNord ABs ekonomistyrsystem med särskilt fokus på budget och prestationsmätningar och dess styreffekter i organisationen. Vidare är syftet att ge rekommendationer på förändringar av dagens styrsystem, vilka kan ge en förbättrad styreffekt inom PostNord AB - Region Växjö. Metod: Studien innefattar en fallstudie som forskningsdesign. Insamlingen av empiriskt material har skett genom intervjuer, dokument och observationer. Intervjuerna har utförts semi-strukturerat och respondenturvalet har skett utifrån ett kedje- samt lämplighetsurval. Resultat: Problemområden beträffande ekonomistyrsystemets styreffekter har identifierats där förbättringsförslag rörarande företagets mest kritiska områden har rekommenderats. Dessa innefattar en nedtoning av budgeten till förmån för prestationsmätningar, mål kopplade till mått, ökad kommunikation mellan nivåerna samt förhöjd motivation genom ökat deltagande. Slutsats: Marknaden som PostNord AB verkar på kännetecknas av tämligen fasta spelregler med en likartad infrastruktur för distribution. Avgörandet för företagets framgång beror på hur det på mest fördelaktiga sätt kan anpassa och maximera sin verksamhet efter rådande villkor. Detta talar för en ökad användning av processinriktade prestationsmätningar. / Background: In a competitive environment with changing conditions the use of sophisticated management tool are required within a company’s management control system. The company Post Nord AB has, with corporatisation and deregulation undergone a structural change, but still has a state-mandated while competing with fully commercial enterprises. Problems Discussion: Post Nord AB is in the current situation not receiving the desired effect on the control of the business when because of imperfections in the attitude to the budget. This has led to a discussion on the relationship between budget and performance measurement and its control effects in the organization. Purpose: The aim of the study is to map Post Nord AB’s management control system with particular focus on the budget and performance measurements and its control effects in the organization. A further purpose is to provide recommendations on changes to the current control system, which can enhance the control effect in Post Nord AB - Region Växjö. Method: The study includes a case study research design. The collection of empirical data were collected through interviews, documents and observations. The interviews were conducted semi- structured and the selection were based on a chain and suitability selection. Results: Issues concerning control effects of the management control system have been identified and improvement proposals have been recommended. These include a dimming of the budget in favor of performance measurements, goals related to measurement, increased communication between levels and enhanced motivation through increased participation. Conclusion: PostNord AB acts on a market characterized by fairly fixed rules with a similar distribution infrastructure. The essential for the company’s success depends on how it in most beneficial ways can customize and maximize their business to the prevailing conditions. This suggests an increased use of process-oriented performance measurements.

Why and under what conditions do governments borrow before elections? This thesis aims to shed light on this question by exploring governments' incentives that give rise to political budget cycles, i.e. fluctuations in the budget balance during election times, under different political, institutional, and economic contexts. The argument will be developed in three stages. First, the thesis will explain why politicians may choose to use debt strategically to win elections and discuss and evaluate different models that can explain political budget cycles. One model, a moral hazard type competence model is, as will be shown, particularly suited for this study. It will be extended in stages two and three. The second stage will look at the benefits and costs from public debt, with a particular emphasis on the likelihood of re-election (government popularity), party system polarisation, and sovereign risk. Sovereign risk increases the cost of borrowing and thus dampens the magnitude of political budget cycles; the effect of government popularity on strategic debt is conditional on the degree of polarisation. The third stage will take the motives to borrow as given and examine the effectiveness of debt as a strategic instrument. The less voters attribute responsibility for fiscal policy to governments, the less effective debt is as a strategic instrument. Economic volatility, regulatory density, and economic openness, this thesis argues, reduce this effectiveness and in turn the political budget cycle. Similarly, coalition government reduces responsibility associated with individual coalition partners, and thus the strategic value of public debt - yet this effect is moderated by the distribution of cabinet portfolios. The argument in this thesis is based both on formal models and on empirical, time series-cross sectional, analyses. It is arguably the most comprehensive treatment of political budget cycles and adds to an increasing literature on the contextual determinants of fiscal policy.

This thesis concentrates basic principles of budgetary control of municipalities and accounting reform which changed accounting of municipalities since the year 2010. The thesis is divided into to main parts - theoretical and practical. The theoretical part is concerned with two main themes - budgetary control of municipalities and creating state accounting. This part describes terms such as budget, budget outlook, budget process or classification of budget. The text of this part also describes a new conception of state accounting. Practical part deals with detailed analysis of budgetary control of municipality Sedlec between years 2006 and 2009. Practical part also contains a commentary on course of the accounting reform in specific conditions of the municipality Sedlec.

Quando se trata do presidencialismo existente no Brasil, nas funcionalidades das partes envolvidas no processo orçamentário do governo federal até então independentes entre si, como bem explana a Teoria da Separação dos Poderes, são observáveis diversas falhas, em decorrência da discricionariedade atribuída ao Executivo na realização de despesas não obrigatórias e do interesse do Legislativo na política clientelista em poder executar emendas que beneficiem suas principais bases eleitorais. A hipótese é de que, diante da necessidade de aprovação de projetos para aumento de governabilidade determinado volume de emendas é executado e verbas despendidas, o que caracteriza a barganha entre os poderes Executivo e Legislativo, fenômeno dessa pesquisa. Sustentado pela teoria econômica da agência e da Formação de Coalizões, o objetivo aqui foi verificar a ocorrência desse fenômeno de barganha nos anos de 2000 a 2017 e, na existência desse, caracterizar os parlamentares que mais se beneficiaram dessa relação. Por meio de dados do governo federal, para se chegar a esse objetivo foram usadas técnicas econométricas de análise em dois estágios de dados em painéis não balanceados, que caracterizaram inicialmente as emendas parlamentares e posteriormente seus autores correlacionados aos seus respectivos comportamentos em votações no Congresso Nacional, assim como os aportes na execução de suas emendas pelo poder Executivo. Os testes estatísticos aqui aplicados corroboraram para a validação da hipótese da existência da barganha entre Executivo e Legislativo, observado no âmbito desse trabalho pela maior liberação de recursos aos parlamentares que mais apoiaram propostas executivas, podendo caracterizar assim os mais beneficiados dessa relação / When it comes to the existing presidentialism in Brazil, in the functionalities of the parties involved in the budget process of the federal government hitherto independent of each other, as well as the Theory of the Separation of Powers explains, several failures, as a result of the discretion attributed to the Executive in the execution of non-compulsory expenses and the interest of the Legislature in the pork-barrel policy in being able to execute amendments that benefit its main electoral bases. The hypothesis is that, given the need for approval of projects to increase governability, a certain volume of amendments is executed and money spent, which characterizes the bargain between the Executive and Legislative branches, phenomenon of this research. Underpinned by the Economic Theory of Agency and Formation of Coalitions, the objective here was to verify the occurrence of this phenomenon of bargaining in the years 2000 to 2017 and, in its existence, to characterize the parliamentarians who have most benefited from this relationship. By means of federal government data, econometric analysis techniques were used in two stages of data in unbalanced panels, which initially characterized the parliamentary amendments and later their authors correlated to their respective behaviors in voting in the National Congress, as well as the contributions in the execution of its amendments by the Executive branch. The statistical tests applied here corroborated the validation of the hypothesis of the existence of the Executive and Legislative bargain, observed in the scope of this work by the greater liberation of resources to the parliamentarians who most supported executive proposals, thus being able to characterize the most benefited of this relationship

O controle orçamentário é apontado como um mecanismo gerencial adequado para redução, controle de custos e avaliação do desempenho de uma instituição hospitalar. No ambiente da Saúde, onde se inserem os hospitais, o orçamento atua como um instrumento de alocação de recursos, coordenação, controle e comunicação das estratégias da instituição, já que há crescente busca pela redução de custos e eficiência devido à escassez de recursos presente nesse setor. O processo orçamentário nesse ambiente pode ser influenciado por características peculiares desta área, como complexidade, frequência e incerteza da tarefa, e também da tensão existente entre as áreas clínica e administrativa do hospital no estabelecimento de metas. A pesquisa observará o fenômeno do processo orçamentário sob a ótica da área clínica, dos profissionais do Serviço de Saúde, predominantemente do Serviço de Enfermagem, cujo objetivo é investigar a relação das características do processo orçamentário no Serviço de Saúde sobre a efetividade da Execução Orçamentária. O modelo teórico da pesquisa e a definição das cinco hipóteses analisadas são alicerçados na literatura e apresentam a relação de cada característica do processo orçamentário - Participação Orçamentária, Feedback Orçamentário, Avaliação Orçamentária, Clareza e Dificuldade da meta orçamentária - com o Indicador de Execução Orçamentária Meeting the budget. Para o desenvolvimento da pesquisa, o questionário desenvolvido foi aplicado aos gestores do Serviço de Saúde, selecionados pela técnica de amostragem não probabilística snowball. As técnicas utilizadas para tratamento e análise dos dados foram de estatística descritiva e Modelagem em Equações Estruturais. Após a coleta e organização das respostas dos 33 questionários respondidos, as hipóteses foram testadas utilizando o software SmartPls, cujos resultados dessa análise do modelo foram: somente a Hipótese 3 foi suportada estatisticamente, afirmando que há uma relação positiva e significante da característica Avaliação Orçamentária sobre a performance da Execução Orçamentária, cujo coeficiente de caminho dessa relação foi de 0,487, o qual explica aproximadamente 50% da variação do efeito da Avaliação Orçamento sobre a efetividade do orçamento; as hipóteses H1 e H5 foram rejeitadas, mas verificou-se uma relação positiva com o Indicador de Execução Orçamentária; as hipóteses H2 e H4 não foram testadas devido à retirada dos construtos Dificuldade da meta orçamentária e Feeback Orçamentário. O achado dessa pesquisa foi uma constatação relevante para esse ambiente do setor de Saúde, no que se refere à amostra estudada, pois se constatou que mesmo havendo Participação Orçamentária e Clareza das Metas, esses gestores se orientam pela questão da Avaliação Orçamentária, ou seja, o quanto as variações orçamentárias ocorridas são reportadas aos responsáveis e utilizadas na avaliação de desempenho desses gestores. Nesse ambiente, com características peculiares, as decisões desses gestores se orientam para a prestação do serviço de assistência ao paciente, mas se importam com a alocação dos recursos escassos, expressa nas metas orçamentárias traçadas, cuja Avaliação Orçamentária dessa alocação interfere diretamente na execução orçamentária do seu setor/unidade. / Budget control is indicated as a management tool suitable to reduce and control costs and valuate a hospital performance. In the health services field, where the hospitals fit in, the budget works as an instrument to allocate resources, coordinate, control and communicate the institution strategies, aiming costs reduction e efficiency, taking in consideration the scarce resources available in the area. The budget process in this area could be influenced by peculiar characteristics, such as complexity, frequency, the task uncertainty and also the tension between the clinical and management departments of a hospital concerning establishment of goals. The research will show the budgetary process from the clinical department, health providers and specially from the Nursing Service perspective. Its goal is to investigate the relation between characteristics of the budgetary process in the health service and the budgetary execution. The theoretical framework of the research and also the definition of the five hypotheses analyzed are based on the literature and present the relationship between each budgetary process characteristic - Budgetary Participation, Budgetary Feedback, Budgetary Evaluation, Budget Goal Difficulty and Budget Goal Clarity - and the Budgetary Execution Indicator Meeting the budget. For the research, the questionnaire was applied to the health service managers selected by the non-probability sampling snowball. For the treatment and analysis of data we used descriptive statistics and Structural Equation modeling. After the data collection and organization that came from 33 questionnaires, the hypothesis were tested using SmartPls that showed the following results: only hypothesis H3 was supported statistically, stating that there is a positive and significant relation between budgetary evaluation and the Budgetary Execution performance, whose coefficient was 0,487. This figure explains the approximately 50% variation in effect of budgetary evaluation over the efficacy of the budget. The hypotheses H1and H5 were rejected. It was, however, observed that they both presented a positive relation with the Budgetary Execution Indicator. The hypotheses H2 and H4 were not tested due the removal of the constructs budget goal difficulty and budgetary feedback. The research finding was a relevant realization for the health area, concerning the samples analyzed as we observed that even when the budgetary participation and the budget goal clarity happened, these managers were guided by the budgetary evaluation. In other words, the budgetary variations are reported depending on their use for the managers\' performance evaluation. In this field, which presents peculiar characteristics, these managers\' decisions are towards the patient and their needs, considering, however, how to allocate the scarce resources they have as determined in the budgetary goals. Also, the budgetary evaluation impacts directly the department/unity budget execution.

O controle orçamentário é apontado como um mecanismo gerencial adequado para redução, controle de custos e avaliação do desempenho de uma instituição hospitalar. No ambiente da Saúde, onde se inserem os hospitais, o orçamento atua como um instrumento de alocação de recursos, coordenação, controle e comunicação das estratégias da instituição, já que há crescente busca pela redução de custos e eficiência devido à escassez de recursos presente nesse setor. O processo orçamentário nesse ambiente pode ser influenciado por características peculiares desta área, como complexidade, frequência e incerteza da tarefa, e também da tensão existente entre as áreas clínica e administrativa do hospital no estabelecimento de metas. A pesquisa observará o fenômeno do processo orçamentário sob a ótica da área clínica, dos profissionais do Serviço de Saúde, predominantemente do Serviço de Enfermagem, cujo objetivo é investigar a relação das características do processo orçamentário no Serviço de Saúde sobre a efetividade da Execução Orçamentária. O modelo teórico da pesquisa e a definição das cinco hipóteses analisadas são alicerçados na literatura e apresentam a relação de cada característica do processo orçamentário - Participação Orçamentária, Feedback Orçamentário, Avaliação Orçamentária, Clareza e Dificuldade da meta orçamentária - com o Indicador de Execução Orçamentária Meeting the budget. Para o desenvolvimento da pesquisa, o questionário desenvolvido foi aplicado aos gestores do Serviço de Saúde, selecionados pela técnica de amostragem não probabilística snowball. As técnicas utilizadas para tratamento e análise dos dados foram de estatística descritiva e Modelagem em Equações Estruturais. Após a coleta e organização das respostas dos 33 questionários respondidos, as hipóteses foram testadas utilizando o software SmartPls, cujos resultados dessa análise do modelo foram: somente a Hipótese 3 foi suportada estatisticamente, afirmando que há uma relação positiva e significante da característica Avaliação Orçamentária sobre a performance da Execução Orçamentária, cujo coeficiente de caminho dessa relação foi de 0,487, o qual explica aproximadamente 50% da variação do efeito da Avaliação Orçamento sobre a efetividade do orçamento; as hipóteses H1 e H5 foram rejeitadas, mas verificou-se uma relação positiva com o Indicador de Execução Orçamentária; as hipóteses H2 e H4 não foram testadas devido à retirada dos construtos Dificuldade da meta orçamentária e Feeback Orçamentário. O achado dessa pesquisa foi uma constatação relevante para esse ambiente do setor de Saúde, no que se refere à amostra estudada, pois se constatou que mesmo havendo Participação Orçamentária e Clareza das Metas, esses gestores se orientam pela questão da Avaliação Orçamentária, ou seja, o quanto as variações orçamentárias ocorridas são reportadas aos responsáveis e utilizadas na avaliação de desempenho desses gestores. Nesse ambiente, com características peculiares, as decisões desses gestores se orientam para a prestação do serviço de assistência ao paciente, mas se importam com a alocação dos recursos escassos, expressa nas metas orçamentárias traçadas, cuja Avaliação Orçamentária dessa alocação interfere diretamente na execução orçamentária do seu setor/unidade. / Budget control is indicated as a management tool suitable to reduce and control costs and valuate a hospital performance. In the health services field, where the hospitals fit in, the budget works as an instrument to allocate resources, coordinate, control and communicate the institution strategies, aiming costs reduction e efficiency, taking in consideration the scarce resources available in the area. The budget process in this area could be influenced by peculiar characteristics, such as complexity, frequency, the task uncertainty and also the tension between the clinical and management departments of a hospital concerning establishment of goals. The research will show the budgetary process from the clinical department, health providers and specially from the Nursing Service perspective. Its goal is to investigate the relation between characteristics of the budgetary process in the health service and the budgetary execution. The theoretical framework of the research and also the definition of the five hypotheses analyzed are based on the literature and present the relationship between each budgetary process characteristic - Budgetary Participation, Budgetary Feedback, Budgetary Evaluation, Budget Goal Difficulty and Budget Goal Clarity - and the Budgetary Execution Indicator Meeting the budget. For the research, the questionnaire was applied to the health service managers selected by the non-probability sampling snowball. For the treatment and analysis of data we used descriptive statistics and Structural Equation modeling. After the data collection and organization that came from 33 questionnaires, the hypothesis were tested using SmartPls that showed the following results: only hypothesis H3 was supported statistically, stating that there is a positive and significant relation between budgetary evaluation and the Budgetary Execution performance, whose coefficient was 0,487. This figure explains the approximately 50% variation in effect of budgetary evaluation over the efficacy of the budget. The hypotheses H1and H5 were rejected. It was, however, observed that they both presented a positive relation with the Budgetary Execution Indicator. The hypotheses H2 and H4 were not tested due the removal of the constructs budget goal difficulty and budgetary feedback. The research finding was a relevant realization for the health area, concerning the samples analyzed as we observed that even when the budgetary participation and the budget goal clarity happened, these managers were guided by the budgetary evaluation. In other words, the budgetary variations are reported depending on their use for the managers\' performance evaluation. In this field, which presents peculiar characteristics, these managers\' decisions are towards the patient and their needs, considering, however, how to allocate the scarce resources they have as determined in the budgetary goals. Also, the budgetary evaluation impacts directly the department/unity budget execution.

Budget har länge varit en stor del av verksamhetsstyrningen i företag och organisationer. Kritik har dock riktats mot budget och dess oförmåga att fungera på ett effektivt sätt för företag som verkar i föränderliga miljöer. Gasellföretag är företag med kraftig tillväxt. Dessa företag växer i sådan takt att förändringar sker frekvent vilket enligt kritiker gör att budget har svårt att klara av sina syften. Den kraftiga tillväxten ställer krav på hög flexibilitet hos Gasellföretagen samtidigt som de måste kunna anpassa sig efter sin miljö. Genom att studera budgetstyrningen i olika Gasellföretag är uppsatsens syfte att förstå hur planeringsverktyget budget operationaliseras i tillväxtföretag som är verksamma i en föränderlig miljö. Detta genom att jämföra mot den teori som finns kring ämnet och hur den kan kopplas och ställs i förhållande till ett företag med hög tillväxt. Uppsatsen är en kvalitativ flerfallsstudie på Gasellföretag. Empirin utgörs av fem semistrukturerade intervjuer med olika Gasellföretag som är verksamma inom olika branscher. Det empiriska materialet har analyserats för att urskilja likheter och skillnader mellan företagen för att kunna besvara uppsatsens frågeformulering. Studien visar att Gasellföretag väljer att budgetera när de upplever att de inte längre har samma kontroll över verksamheten. Den visar också på att en budget i ett tidigare stadie kan hjälpa till att minska risken för oförutsedda kostnader. Budgeten fyller flera funktioner för Gasellföretagen där kontroll, planering och ansvarsfördelning är några av de viktigaste faktorerna. / Budget has been a big part of the management control system in companies and organizations for a long time. Budgeting has been the target of critic due to being incapable of fulfilling its purposes for companies that works in a changing environment. Gazelle companies are companies with high growth. These companies grow in such pace that the environment of the company constantly changes, which makes it hard for the budget to work properly according to critics. The high growth puts great demands on flexibility for the gazelle companies, while they at the same time need to be able to adjust themselves to their environment. By studying the budgeting control system in different gazelle companies, the purpose of this study is to understand how budget as a planning tool is operationalized in high-growth companies which works in a changing environment. This is done by comparing existing theory and see how this can be applied to a high-growth company. The study is a qualitive multiple case study on gazelle companies. The empirical material is based on five semi structured interviews with different gazelle companies, working in different industries. The material has been analysed with the intention to identify similarities and differences between the companies in order to answer the problem of the thesis. The study shows that gazelle companies choose to make a budget once they feel that they no longer have control of all the tasks in everyday work. The study also shows that budget can help avoiding unforeseen costs. The budget serves many purposes for the gazelle companies. Control, planning and distribution of responsibilities are some of the most important factors.

Le Cameroun a adopté un nouveau régime financier de l’Etat par la loi n°2007/006 du 26 Décembre 2007 entrée en vigueur le 1er janvier 2013. Cette loi introduit une nouvelle culture dans la façon de concevoir et de gérer les finances publiques et s’inscrit dans un mouvement de réforme de fond des finances publiques dans le monde. Le processus budgétaire est considérablement rénové par l’instauration d’une budgétisation par programmes. Grâce à ce nouveau dispositif, les décideurs publics, politiques ou gestionnaires cessent de raisonner uniquement en termes de moyens pour se tourner résolument vers la recherche de la performance. Ce travail se propose de faire un diagnostic du budget de l’Etat, de sa conception à son élaboration jusqu’à son exécution et à son contrôle. Il souligne et retrace les apports et les impacts de la nouvelle gouvernance financière publique dans un contexte marqué par des finances publiques dégradées. Il fait une analyse critique du cadre et des acteurs en charge des budgets publics, appréhende les enjeux et expose les défis auxquels nos finances publiques doivent désormais faire face. / Cameroon has adopted a new state financial regime by law n ° 2007/006 of 26 December 2007, which entered into force on 1 January 2013. This law introduces a new culture in the way public finances are conceived and managed and is part of a movement of fundamental reform of public finances in the world. The budgeting process is significantly improved through the introduction of program budgeting. Thanks to this new system, public decision-makers, politicians or managers stop thinking only in terms of means to turn resolutely towards the pursuit of performance. This work proposes to make a diagnosis of the state budget, from its conception to its elaboration until its execution and its control. It highlights and traces the contributions and impacts of the new public financial governance in a context marked by degraded public finances. It provides a critical analysis of the framework and actors in charge of public budgets, apprehends the stakes and exposes the challenges facing our public finances.

Datum: 2010-06-03 Nivå: Magisteruppsats i företagsekonomi, 15 hp Författare: Sanne Jotorp, Emelie Strandh och Katrin Wilhelmsson Handledare: Esbjörn Segelod Titel: Budgetlös styrning - Har Wallanders budgetlösa styrning stått sig oförändrad inärmare 40 år och har den varit ett vinnande koncept till framgång? Syfte: Syftet med uppsatsen är att undersöka huruvida Handelsbankens budgetlösa styrning utvecklats sedan införandet för nästan 40 år sedan samt att studera om bankens framgång grundar sig på den budgetlösa styrningen. Metod: Undersökningen har formen av en fallstudie med en kvalitativ undersökningsmetodik har använts. Den teoretiska referensramen bygger på en litteraturstudie och empirin grundar sig på semistrukturerade intervjuer med två utvalda respondenter. Slutsats: Handelsbanken har sedan Wallanders tid varit den mest lönsamma banken i Sverige och varje år haft en högre räntabilitet än genomsnittet för konkurrenterna. Denna framgång har sin grund i en kombination av en decentraliserad organisationsstruktur och den flexibilitet, frihet och anpassningsförmåga som den budgetlösa styrningen innebär. Decentraliseringen har inneburit att beslutsfattandet flyttats nedåt iorganisationen, vilket medför snabbare beslut och bättre kundkännedom. Decentraliseringen medför även en känsla av frihet och ett engagemang hos de anställda och det leder till kostnadsmedvetenhet. Styrningen skapar en miljö av frihet där innovativa strategier kan växa fram. Den budgetlösa styrningens flexibilitet har resulterat i att banken kunnat anpassa sig snabbare än konkurrenterna och därför kunnat återhämta sig fortare under år av kris och förändring. Decentralisering och budgetlös styrning är beroende av varandra för att vara så effektivt som möjligt. Decentralisering är en förutsättning för den budgetlösa styrningen och utan den radikala decentralisering som Wallander genomförde hade troligtvis den budgetlösa styrningen aldrig blivit lyckad. Likväl hade en decentralisering inte fått samma effekt om den traditionella budgetstyrningen vidhållits. / Date: 2010-06-03 Level: Master thesis in Business Administration, 15 credits Authors: Sanne Jotorp, Emelie Strandh and Katrin Wilhelmsson Tutor: Esbjörn Segelod Title: Beyond budgeting – Has Wallander’s beyond budgeting control not changed incloser to 40 years and has it been a winning concept for success? Background: In the beginning of the 1970’s Handelsbankens new CEO Jan Wallander removed the budgeting control of Handelsbanken. He decentralized the organization and implemented the beyond budgeting control. Purpose: The purpose of the essay is to examine whether Handelsbankens beyond budgeting control has developed since the phase out of budgetary control and study if the banks success is based on the beyond budgeting control. Method: The essay has the form of a case study and a qualitative study method has been used. The theoretical reference frame is established on a scholarly literature study and the empirical material is based on semi structured interviews with two respondents. Conclusion: Handelsbanken has since the time of Wallander been the most profitable bank in Sweden and has presented a higher return on equity than the average of its rivals each year. The success is a combination of a decentralized organization and the flexibility, freedom and adaptability that a beyond budgeting control means. The decentralization has meant that the decision making has moved downwards in the organization, which has lead to faster decisions and a better knowledge of the customer. The decentralization also brings out a feeling offreedom and a commitment in the employees and that leads to cost-awareness. The beyond budgeting control creates an environment of freedom where innovative strategies can develop. The flexibility in the beyond budgeting control has resulted in that the bank can adapt faster than the other banks and thereby come back faster from crisis and change. Decentralization and beyond budgeting control is dependent of each other to be as effective as possible. This comes of the fact that decentralization is a presumption for the beyond budgeting control to work and without de radical decentralization that Wallander implemented the beyond budgeting control never had been successful. However had the decentralization never given the same effect if the traditional budgeting control had been kept.

The purpose of this bachelor essay is to describe and analyze budgeting in nonprofit organizations. To do that, we used a qualitative method and accomplished seven interviews in four different football clubs. Our idea is to create understanding by combine theory and empiric, and therefore we have an abductive research strategy. The subject of this essay is very topical in view of the recently emerging trend that Allsvenska football clubs are paying increasing deficit. This can have a major impact on the progress and must be stopped. The first step is to make a more realistic budget. The conclusions drawn from this essay suggest that it is not how the budget per se, but how to work from the planned budget that affects what results you gets in the end. The empirical data suggest that organizational form has no impact on how budget work is managed; it is the size that matters. This paper contributes to increased knowledge about the budget work related to Swedish club activities and to understanding of how the budget is used in a not very ordinary organizational form. You can find new fields of application of communication and coordination within the associations, and therefore we think that the budget is an interesting part of the economic work of associations engaged. This essay is hoped to arouse an interest to conduct further studies and work on the topic. / Syftet med denna kandidatuppsats är att beskriva och analysera budgetering i ideella föreningar. För att göra det har vi använt en kvalitativ metod och genomfört sju intervjuer i fyra olika fotbollsföreningar. Vår tanke är att skapa förståelse genom att röra oss mellan teorin och empirin och vi har således en abduktiv forskningsstrategi. Ämnet till denna uppsats är mycket aktuellt med tanke på den nyuppkomna trenden att Allsvenska fotbollsföreningar visar allt större underskott. Detta kan få stora konsekvenser om det fortskrider och måste därför stoppas. Första steget är att göra en mer realistisk budget. Slutsatserna som dras av detta arbete tyder på att det inte är hur budgeten läggs utan hur man arbetar utifrån den lagda budgeten, som påverkar vilket resultat man får i slutändan. Det empiriska materialet tyder på att organisationsformen inte har någon inverkan för hur arbetet med budget bedrivs. Utan att det är föreningens storlek som har betydelse. Denna uppsats bidrar till ökade kunskaper kring ämnet budget i Sveriges föreningsliv samt till ökad förståelse för hur budget används i ett inte helt vanlig organisationsform som det ej heller bedrivits särskilt många studier kring förut. Man kan hitta nya användningsområden för kommunikation och samordning inom föreningarna och därför tycker vi att budget är en intressant del av det ekonomiska arbete föreningarna bedriver. Denna uppsats hoppas väcka ett intresse för fortsatta studier och arbete kring ämnet.