Alla organisationer, oavsett verksamhetsinriktning, är i behov av att planera sin verksamhet. En särskild form av planering som fokuserar på den närmsta framtiden är budgetering. Budgeteringens betydelse varierar från organisation till organisation och diskussioner kring budgeteringens syften och om företeelsen är under utveckling eller avveckling förekommer – men i de flesta verksamheter utgör budgetar och den process som leder fram till dem en viktig del av den ekonomiska styrningen. Författarna till den föreliggande studien undersökte ett företags befintliga budgetsystem och dess funktioner och analyserade det innovativa klimatet på arbetsplatsen. Författarna undersökte även korrelationen mellan budgetsystemet och innovation; vilka innovationsfrämjande respektive innovationshämmande effekter systemet har samt om och i så fall hur budgetsystemet kan användas som ett verktyg för att stärka det innovativa klimatet på företaget. Studien genomfördes utifrån en kvalitativ ansats och studiens empiriska data har baserats på intervjuer med företagets ekonomichef, produktionschef och två anställda på en av produktionsavdelningarna för att få så många olika perspektiv och infallsvinklar som möjligt. Resultaten indikerar att budgetsystemet i dagsläget har flera innovationshämmande effekter. En av dessa hämmande faktorer är att mångfald i budgetarbetet är starkt begränsad då arbetet är centrerat till ledningsnivå med en produktionsekonom involverad. Budgetsystemet och budgeteringen når inte ut till alla delar av verksamheten som skall förverkliga budgeten och fungerar inte motiverande för de anställda längre ner i hierarkin. Det råder kommunikationsbrister mellan de organisatoriska nivåerna, bland annat uppger ekonomichefen att han inte vet vad som sker på de lägre nivåerna och de anställda där vet inte vad som sker längre upp i organisationen. Författarna har som ett resultat av detta examensarbete tagit fram ett förslag om hur budgetarbetet kan reformeras och förbättra det låga innovationsklimatet med budgetsystemet som verktyg. Dessa idéer presenterar författarna i avsnittet om förbättringsförslag. / All organizations, regardless of business focus, need to plan their activities. A special form of planning that focuses on the immediate future is budgeting. The importance of budgeting varies from organization to organization. Discussions about its purposes and whether the phenomenon is under development or settlement occur - but in most organizations the budgets and the processes leading up to them are an important part of the economic governance. The authors of the present study analyzed a manufacturing company's existing financial system and its functions. An examination of the correlation between the budgeting system and innovation was also made; to identify the innovation-inhibiting and innovation promoting effects of the system. The authors also examined how the budgeting system can be used as a tool to strengthen the innovative climate of the company. The study was conducted based on a qualitative approach and in order to get as many different perspectives and angles as possible the study's empirical data was based on interviews with the company's finance manager, production manager and two employees at one of the production departments. The results indicated that the budgeting system in the current situation has many innovation-inhibiting effects. One of these inhibitory factors is that there is no diversity in the budgeting since the work is centered at the management level with only one economist involved. Budgeting is currently not sufficiently rooted in reality and does not motivate the employees further down the hierarchy. There are big communication gaps between the organizational levels. The authors have, as a result of this thesis, developed a proposal for how the budget system can be reformed and improve the low climate for innovation with the budget system as a tool. This proposal is presented under the title suggestions for improvement on page 39.

Intrapreneurship is a phenomenon that differs from entrepreneurship as it is seen as entrepreneurship within an existing organization. The purpose of this qualitative study has been to explore the conditions for the individual’s intrapreneurship and the relationship between intrapreneurship and the individuals learning in organizations. The purpose was achieved by answering the following research questions: “What is employee’s attitudes towards intrapreneurship”, “What opportunities for intrapreneurial activities do employees feel exist in organizations” and “What obstacles for intrapreneurial activities do employees feel exist in organizations”. To investigate the study's purpose semi-structured interviews were chosen as a method and performed with eight informants with different roles, positions and in different organizations. The interviews were conducted remotely based on an interview-guide that allowed for follow-up questions. The interviews were recorded, transcribed and analyzed. The results of the study showed that all informants have a positive attitude towards intrapreneurship. We could identify four factors that were considered to enable intrapreneurship: encouragement from managers and colleagues, support from managers, freedom and personal responsibility and communication and collaboration. We could also identify four obstacles for intrapreneurship: time and priorities, hierarchy and organizational politics, employee’s resistance towards change and to motivate your ideas. In conclusion the study shows that for the individual ́s intrapreneurship to be promoted, the organization must contribute with a good innovation climate, support and necessary resources and the individual must be motivated. Therefore, it takes a good collaboration between the individual and the organization for successful intrapreneurship to happen. When these factors are met, it can also contribute to the individual’s personal development and learning.