Budgetstyrning och Balanserat styrkort : i form av en kombinationsmodell

• Main Author: Staflund, Anette
• Format: Others
• Language: Swedish
• Published: Högskolan i Skövde, Institutionen för teknik och samhälle 2008
• Subjects: Financial management; Management control system; Budget; Balanced Scorecard; Business and economics; Ekonomi
• Online Access: http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-1100

Traditional financial management has lately been criticized, since it gives inadequate and unilateral information for decisions and strategy of the operation. The purpose of this essay is to investigate if a balanced scorecard is able to work together with a budget and become a stronger control system for the management. Essential theory underlies the gathering of data as well as the analysis, and the empirical investigation is based on personal interviews. The conclusions drawn from my analysis are that two parallel control systems could complement each other’s weaknesses. The budget and the balanced scorecard seem to harmonize very well, as the balanced scorecard has a long term strategy while the budget has a short term strategy. In my combination model, the difference in working only with a balanced scorecard is that the budget will have a stronger position than the financial perspective in a balanced scorecard.