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Likheter och skillnader i kommuners verksamhetsstyrning: en jämförande fallstudie mellan tre kommuner
Södertörn University College, School of Business Studies.
Södertörn University College, School of Business Studies.
2007 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesisAlternative title
Municipalities similarities and differences in management control : a comparative case study between three municipalities (English)
Abstract [sv]

Problem-

formulering: Hur fungerar ekonomi- och verksamhetsstyrningen inom den kommunala verksamheten? Hur sätter kommuner mål och hur följs de upp? Är sättet att fastställa mål och mätmetoder likartade eller finns det skillnader?

Syfte: Syftet med uppsatsen är att studera hur kommunerna Gnesta, Nykvarn och Salem styr sina verksamheter via uppsatta mål och hur de följer upp dem ur ett ekonomiskt- och verksamhetsperspektiv.

Metod: En fallstudie har gjorts vid tre kommuner. Primärdata samlades in genom semistrukturerade intervjuer.

Teoretisk

referensram: Den teoretiska referensramen baseras på olika formella och informella styrmedel. Som formellt styrmedel behandlas budget medan de informella styrmedel som tas upp är organisationsstruktur, målstyrning, balanserade styrkort, nyckeltal och benchmarking.

Empiri: Kapitlet inleds med en presentation av kommunallagen. Vidare presenteras de undersökta kommunernas sätt att styra sina verksamheter.

Slutsats: Kommuner uppvisar både likheter och skillnader i sina sätt att fastställa mål och mätmetoder. Den största skillnaden är att kommuner använder olika styrmodeller och därmed mäter, följer upp och analyserar sina uppsatta mål och styrkort på olika sätt.

Abstract [en]

The main issues: How does the financial and management control work in the actual municipalities? How does the municipalities define their objectives and follow them up? Are there similarities in the way the municipalities define and adopt their objectives?

Purpose: The purpose of this paper is to look upon how the municipalities of Gnesta, Nykvarn and Salem control their management by adopted objectives and how they audit them from an economic- and operational perspective.

Method: A case study has been implemented at the three municipalities. Primary data was collected via semi-structured interviews.

Theoretical: The theoretical frame of reference is based upon various formal and informal means of control. Budget is handled as a formal topic while presented organizational structure, management by objectives, balanced scorecard, business ratio and benchmarking are treated as informal.

Empiricism: The chapter begins with a presentation of municipal laws. Furthermore a presentation of the three municipalities way of handling their operations is described.

Conclusion: The municipalities show similarities as well as differences in their way to adopt objectives and methods for auditing. The largest divergence is that the actual municipalities uses different methods of control and thus assess, audit and analyse adopted objectives and score cards in different ways.

Place, publisher, year, edition, pages
2007. , p. 79
Keywords [en]
Budget, Management by objectives, Balanced scorecard, Key ratio, Financial control, Management control, Municipalities
Keywords [sv]
Ekonomistyrning, verksamhetsstyrning, Gnesta, Nykvarn, Salem, kommuner, budget, målstyrning, balanserade styrkort, nyckeltal
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:sh:diva-955OAI: oai:DiVA.org:sh-955DiVA, id: diva2:16688
Uppsok
samhälle/juridik
Supervisors
Examiners
Available from: 2007-01-24 Created: 2007-01-24

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
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  • Other style
More styles
Language
  • de-DE
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  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
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Output format
  • html
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