Background and problem The problem originates in strategic cost accounting. Because of the prevailing condition on the market today, businesses must be aware of their position in the market, their weaknesses and their strengths in order to create and keep its competitiveness. Therefore it is critical to operate strategically in every other decision. The question arises how this can be achieved. Forecasting is a commonly used tool for strategy and enables decision making but challenges accompany the use of forecasting. Forecasting requires awareness of strategy and goals, competitors and dynamic environmental factors in order to succeed. The goal of forecasting is to create the best conditions for the future. Forecasting enables planning and uncertainty can be identified which can result in better decision making. However, the future is uncertain and it is impossible to predict an exact forecast.  Purpose  The aim of the study is to investigate the importance of forecasting regarding decision making and how it can assist the development of human capital. The purpose of the study is furthermore to produce a conceptualized forecasting model for Beta. Henceforth the study also aims to examine which variables are the most useful in forecasting cost of personnel for Beta.   Method  To execute the study a composite of a qualitative and quantitative approach has been chosen. The study has been executed on the company called Beta, that has wished to remain anonymous. Beta is a corporation whose cost structure mostly consists of cost of personnel. The company has a solid and developed process for forecasting their cost of personnel. The study has been divided in the three following parts: theoretical frame of reference, empiricism and finally analysis. The theoretical frame of reference is meant to create increased knowledge of goal and strategy, forecasting, cost of personnel, key indicator and decision making process. The empirical data collection for the qualitative part of the study has consisted of semi-structured interviews with six respondents from Beta. For the quantitative part, the study has been provided data from Beta consisting of budget and results from the period 2020-2022. Finally, the theoretical frame of reference and the empirical data collection are analyzed in the analysis section. Conclusion The results of the study’s research question concluded that forecasting is critical for decision making. However, there are some difficulties within the process at Beta. The main problem is the manual process that contributes to inaccuracies and the process is time consuming. Furthermore, it can be stated that forecasting personnel costs contributes to the development of human capital through an ambition for increased competence within the workforce. The part of the study consisting of an examination of four different variables the variable growth gave satisfactory results from the three valuation criterias. Therefore, we recommend using the forecasting model based on the variable growth as a complement to the already existing process.

<p>”Ineffektiv, toppstyrd och dyr” omtalades Riksrevisionen i DN vilket väckte författarnas intresse vad gäller Riksrevisionens revisionsarbete samt om detta skiljer sig nämnvärt åt från en privat revisionsbyrå. Författarna har haft för avsikt att undersöka om det förekommer eventuella skillnader och likheter mellan Riksrevisionens och Deloittes granskningsarbete vad gäller de materiella anläggningstillgångarna maskiner och inventarier samt personalkostnader såsom löner, arvoden och förmåner. Undersökningen har genomförts med hjälp av intervjuer för att få en djupare förståelse i området. Författarna har tagit fram en egen modell som utgår ifrån variablerna tid, resurser, internpraxis och lagar vilka skulle kunna leda till att revisionsarbetet utförs olika inom Deloitte och Riksrevisionen. Vid intervjutillfällena framkom att det inte föreligger många skillnader utan främst likheter vad gäller granskningsarbetet. En annan slutsats som författarna kommit fram till är att den mest framträdande skillnaden i granskningsarbetet beror på de regleringar som företagen och myndigheterna, som är föremål för granskningen, lyder under. Vidare har författarna även kommit fram till att Deloittes och Riksrevisionens respektive konkurrenssituation inte har någon påverkan av deras granskning i och med gällande lagar samt den hederskod som finns i branschen.</p>

”Ineffektiv, toppstyrd och dyr” omtalades Riksrevisionen i DN vilket väckte författarnas intresse vad gäller Riksrevisionens revisionsarbete samt om detta skiljer sig nämnvärt åt från en privat revisionsbyrå. Författarna har haft för avsikt att undersöka om det förekommer eventuella skillnader och likheter mellan Riksrevisionens och Deloittes granskningsarbete vad gäller de materiella anläggningstillgångarna maskiner och inventarier samt personalkostnader såsom löner, arvoden och förmåner. Undersökningen har genomförts med hjälp av intervjuer för att få en djupare förståelse i området. Författarna har tagit fram en egen modell som utgår ifrån variablerna tid, resurser, internpraxis och lagar vilka skulle kunna leda till att revisionsarbetet utförs olika inom Deloitte och Riksrevisionen. Vid intervjutillfällena framkom att det inte föreligger många skillnader utan främst likheter vad gäller granskningsarbetet. En annan slutsats som författarna kommit fram till är att den mest framträdande skillnaden i granskningsarbetet beror på de regleringar som företagen och myndigheterna, som är föremål för granskningen, lyder under. Vidare har författarna även kommit fram till att Deloittes och Riksrevisionens respektive konkurrenssituation inte har någon påverkan av deras granskning i och med gällande lagar samt den hederskod som finns i branschen.

<p>The purpose with our thesis is to understand and explain the advantages and disadvantages there is with the self scanning system. The advantages and disadvantages we will highlight from three different angels; the store management perspective, the staff perspective and the customer perspective. These three perspectives will together form an overall perspective over the advantages and disadvantages as the self scanning system has contributed with. Finally we will highlight the differences and resemblances we have found between the perspectives.</p><p>Through a qualitative approach we have gathered data to our thesis. Furthermore we have based our theory chapter and our empirical chapter on the base of Grounded Theory. Through this theory we have related the perspectives with each other. We have used semi-structured interviews, both personal interviews and interviews by e-mail to gather our empirical material. Afterwards this has resulted in an analysis and a conclusion.</p><p>The conclusions we can draw after our analysis are; from a store management perspective the self scanning system has contributed with a higher service but to a high cost. Furthermore has the self scanning system reduced the work load for the personnel but increased the stress factor. The customers on the other hand have experienced the self scanning system as a more flexible system. Still the fruit and vegetables department got to many elements.</p>

The purpose with our thesis is to understand and explain the advantages and disadvantages there is with the self scanning system. The advantages and disadvantages we will highlight from three different angels; the store management perspective, the staff perspective and the customer perspective. These three perspectives will together form an overall perspective over the advantages and disadvantages as the self scanning system has contributed with. Finally we will highlight the differences and resemblances we have found between the perspectives. Through a qualitative approach we have gathered data to our thesis. Furthermore we have based our theory chapter and our empirical chapter on the base of Grounded Theory. Through this theory we have related the perspectives with each other. We have used semi-structured interviews, both personal interviews and interviews by e-mail to gather our empirical material. Afterwards this has resulted in an analysis and a conclusion. The conclusions we can draw after our analysis are; from a store management perspective the self scanning system has contributed with a higher service but to a high cost. Furthermore has the self scanning system reduced the work load for the personnel but increased the stress factor. The customers on the other hand have experienced the self scanning system as a more flexible system. Still the fruit and vegetables department got to many elements.

Bakgrund: Fotboll är världens största sport och har en global spridning över hela världen. Den utveckling som fotbollen har genomgått under moderntid har resulterat i att resurser har fått en mer betydelsefull roll i fotbollsklubbar. Fotbollsklubbar fungerar numera som investeringsobjekt för miljardärer som investerar stora ekonomiska resurser i fotbollsklubbarna. En fotbollsklubbs resurser är betydelsefulla men hur mycket påverkar resurserna det sportsliga resultatet? Syfte: Syftet är att förklara hur de allsvenska fotbollsklubbarnas resurser påverkar deras sportsliga resultat. Metod: Den här studien är en kvantitativ studie med en deduktiv ansats. Primärdata bestående av årsredovisningar införskaffades från ekonomiansvarig på respektive fotbollsklubb samt från fotbollsklubbarnas hemsidor. Insamlad data användes för att genomföra statistiska analyser. Slutsats: Studiens resultat påvisar att det finns ett signifikant samband mellan fotbollsklubbarnas ekonomiska resurser och deras sportsliga resultat. Studiens resultat påvisar även ett signifikant samband mellan hur mycket resurser som fotbollsklubbarna spenderar på humankapitalet och deras sportsliga resultat. / Background: Football is the biggest sport in the world and has a global spread throughout the world. The development of football in modern times has evolved into the fact that resources has had an increasing impact on football clubs. Football clubs have become an investment object for billionaires who have invested resources into football clubs. How much does resources affect the sporting success and do the clubs with the most resources have the best sporting results? Purpose: The purpose is to explain how the resources of Swedish football clubs affect their sporting results. Method: This study is a quantitive study with a deductive approach. Data were obtained in the form of annual reports from financial managers at each football club but also from the clubs' websites. The data is used to perform a multivariate regression analysis. Conclusion: The study's result shows that there is a significant correlation between the football clubs' financial resources and sporting results. The result also shows that there is a significant correlation between resources that football clubs settle on human resources and sporting results.