Överensstämmelse mellan situationer och ekonomistyrsystem : en studie av medelstora företag
Sammanfattning: The focus of the thesis is the situation of and the management control systems in middle-sized, manufacturing companies. We have examined the relevance of different types of management control systems for different situations and formulated taxonomies of the contingency factors environment, production situation and business strategy. We found two types of situation. The first type, the interactive situation, is a situation with a high degree of customer adaptation, product development and flexible production in a dynamic environment. We draw the conclusion that these companies face a situation with intensive cooperation with the environment, a communicative cooperation demanding high interactivity among the actors, within as well as between companies. The second type, the autonomous situation, is characterised by product development and marketing of standard production with routine work and a large share of production against inventory in a mainly stable environment. The external environment can be said to be stable, as production technology as well as customer preferences are not said to change over time. This makes it easier to plan. Both the products and the production processes are standardized. Long series against inventory with more routine work means that the need for specialists is less. The management control systems are described in terms of measurement structure, local contra central decision-making and focus on short term or long term profitability. Three different types of management control systems have been identified. The proactive system has deep and consistent deployment of economic responsibility with a thorough usage of non-financial measures regarding both timeliness and breath. The reactive system has deep and consistent deployment of economic responsibility with rather large use of business related measures in the management control. Finally the traditional system has little deployment of economic responsibility with less focus on non-financial measures. It seems clear that proactive management control systems support the companies in the interactive situation and that the traditional system fails to be supportive. It also seems that the reactive systems support the companies better than the traditional systems in the interactive as well as in the autonomous situation.
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