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Kapitalbudgetering och ekonomisk styrning: En fallstudie av svenska skogsindustrin
Linköping University, Department of Management and Engineering, Business Administration.
Linköping University, Department of Management and Engineering, Business Administration.
2011 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesisAlternative title
Capital Budgeting and Management Control : A Case Study of the Swedish Forest Industry (English)
Abstract [sv]

Bakgrund: Investeringsbeslut är ett av de viktigaste besluten som tas av chefer i företag. Besluten grundar sig på investeringskalkyler, som ryms inom begreppet kapitalbudgetering. I företagsekonomisk litteratur beskrivs sällan samband mellan kapitalbudgetering och annan ekonomisk styrning, vilket innebär att det finns ett tomrum inom forskningsområdet.

Syfte: Syftet med uppsatsen är att beskriva hur företag inom den svenska skogsindustrin utformar och använder kapitalbudgetar som beslutsunderlag samt utreda och förklara sambandet mellan kapitalbudgetering och annan ekonomisk styrning.

Metod: I studien har kvalitativ metod och fallstudier använts. Empirin grundas på datainsamling genom fyra semistrukturerade intervjuer av respondenter från fallföretagen SCA, Stora Enso, Holmen och Billerud.

Slutsatser: Kapitalbudgetering som det beskrivs i företagsekonomisk litteratur är ingen adekvat definition. Kapitalbudgetering består i själva verket av två delprocesser, vilka är investeringsbudgetering och investeringsprocessen. Det finns tydliga samband mellan kapitalbudgetering och annan ekonomisk styrning genom att ”action controls”, ”results controls”, ”boundary systems” och ”diagnostic control systems” används. Kapitalbudgetering är ett ekonomiskt styrsystem för att skapa och upprätthålla målkongruens inom en organisation.

 

Abstract [en]

Background: Investment decisions are among the most important decisions made by managers in companies. These decisions are based upon investment appraisals that are a part of the capital budgeting concept. Within Business administration research relationships between capital budgeting and management control are rarely described and there is a gap in theory.

Aim: The purpose of this thesis is to describe how companies within the Swedish Forest Industry perform and use their capital budgets and to investigate and explain relationships between capital budgeting and management control.

Method: For this study qualitative method and case studies have been used. The empirical findings were based on four semi structured interviews with respondents from the cases SCA, Stora Enso, Holmen and Billerud.

Conclusions: Capital budgeting as it is described in Business administration research is not an adequate definition. As a matter of fact, capital budgeting is divided to two partial processes, which are investment budgeting and the investment process. There exist obvious relationships between capital budgeting and management control in the sense that action controls, results controls, boundary systems and diagnostic control systems are used. Furthermore, capital budgeting is a management control system used in order to maintain goal congruence.

 

Place, publisher, year, edition, pages
2011. , 75 p.
Keyword [en]
Capital budgeting, management control, Swedish Forest Industry, capital budgeting techniques, investment appraisal
Keyword [sv]
Kapitalbudgetering, ekonomisk styrning, svenska skogsindustrin, investeringskalkyler, investeringsbedömning
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-65540ISRN: LIU-IEI-FIL-A--11/00936--SEOAI: oai:DiVA.org:liu-65540DiVA: diva2:396565
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2011-02-10 Created: 2011-02-10 Last updated: 2011-02-10Bibliographically approved

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CiteExportLink to record
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