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Budgeten i dagens företag: Med fokus på användningsområden
Örebro University, Örebro University School of Business.
Örebro University, Örebro University School of Business.
2013 (Swedish)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

The budget has for decades been a vital part for financial management in business. However, it has faced criticism from different directions and is considered to discourage innovation and growth. However, some form of budget is used in a majority of companies seated in Europe today which brought us along the thoughts of why the budget is used. In order to answer this, our premiss in this study are different uses of a budget, and what underlying factors that have impact on the usage of this budget. We have also chosen to look more closely at budget design in corporations and as explanatory analysis we have used part of Giddens' structuration theory.The study was conducted using in-depth interviews with a number of well-informed financial practitioners representing companies with operations in Sweden. The study reveals a list of different uses, including that there is still strong structures around the budget of companies that still use budgeting in a traditional way. It also reveals that the budget of these companies is more important than companies who started thinking about budget criticism and decided to initiate changes in their budgets. In these innovative companies, there is an ongoing change of social structures.

Place, publisher, year, edition, pages
2013.
Keywords [sv]
Budget
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-28679ISRN: ORU-HHS/FEK-AS-2013/0027--SEOAI: oai:DiVA.org:oru-28679DiVA, id: diva2:615855
Subject / course
Företagsekonomi
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2013-04-12 Created: 2013-04-12 Last updated: 2017-10-17Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
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Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf