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Överensstämmelse mellan situationer och ekonomistyrsystem : en studie av medelstora företag

Svensson, Lars LU (2002)
Abstract (Swedish)
Popular Abstract in Swedish

Ekonomistyrsystemens utformning och roll är sedan 1980-talet föremål för stor uppmärksamhet mot bakgrund av pågående förändringar i företagens tillverknings- och marknadsmiljö. En grundläggande frågeställning som behandlas i boken är vilken påverkan företagens situation har på ekonomistyrsystemets utformning och om olika ekonomistyrsystem är mer ändamålsenliga än andra i en specifik situation.



I studien ingår 30 svenska industriföretag med 100 – 500 anställda. Företag i denna kategori är relativt lite studerade i Sverige. För att undersöka om överensstämmelse mellan situation och ekonomistyrsystem föreligger kategoriseras företagens situation utifrån egenskaperna... (More)
Popular Abstract in Swedish

Ekonomistyrsystemens utformning och roll är sedan 1980-talet föremål för stor uppmärksamhet mot bakgrund av pågående förändringar i företagens tillverknings- och marknadsmiljö. En grundläggande frågeställning som behandlas i boken är vilken påverkan företagens situation har på ekonomistyrsystemets utformning och om olika ekonomistyrsystem är mer ändamålsenliga än andra i en specifik situation.



I studien ingår 30 svenska industriföretag med 100 – 500 anställda. Företag i denna kategori är relativt lite studerade i Sverige. För att undersöka om överensstämmelse mellan situation och ekonomistyrsystem föreligger kategoriseras företagens situation utifrån egenskaperna produktionssituation, omgivning och affärsstrategi. Ekonomistyrsystemens kategorier byggs upp utifrån egenskaperna användning av finansiella och icke-finansiella mått, graden av decentralisering och styrning på lång eller kort sikt.



Nya typer av kundkrav och produktionstekniska förändringar innebär nya krav på ekonomistyrsystemens utformning. Resultatet av studien visar att det råder hög grad av överensstämmelse mellan val av ekonomistyrsystem och situation i högeffektiva företag. (Less)
Abstract
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... (More)
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. (Less)
Please use this url to cite or link to this publication:
author
opponent
  • Professor Samuelson, Lars A., Stockholm School of Business
organization
alternative title
Fitness between situations and management control systems in middle-sized manufacturing companies
publishing date
type
Thesis
publication status
published
subject
keywords
measurement, middle-sized manufacturing companies, fit, effectiveness, business strategy, production pechnology, enviroment, situation, Management Control Systems, contingency factors, Management of enterprises, Företagsledning, management
pages
277 pages
publisher
Department of Economics, Lund Universtiy
defense location
EC3:207
defense date
2002-11-08 10:15
ISBN
91-971179-3-5
language
Swedish
LU publication?
yes
id
3fa35e0e-102a-48ea-bca1-c9a72b4ada60 (old id 20852)
date added to LUP
2007-05-28 13:05:49
date last changed
2016-09-19 08:45:05
@misc{3fa35e0e-102a-48ea-bca1-c9a72b4ada60,
  abstract     = {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.},
  author       = {Svensson, Lars},
  isbn         = {91-971179-3-5},
  keyword      = {measurement,middle-sized manufacturing companies,fit,effectiveness,business strategy,production pechnology,enviroment,situation,Management Control Systems,contingency factors,Management of enterprises,Företagsledning,management},
  language     = {swe},
  pages        = {277},
  publisher    = {ARRAY(0x8d4cc50)},
  title        = {Överensstämmelse mellan situationer och ekonomistyrsystem : en studie av medelstora företag},
  year         = {2002},
}