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Aktivitetsbaserad eller traditionell budgetering?: En kvalitativ intervjustudie om den kritiserade traditionella budgeteringen kontra den lovordade aktivitetsbaserade budgeteringen.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2017 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Activity-based or traditional budgeting? : A qualitative study on the criticized traditional budgeting versus the praised activity-based budgeting (English)
Abstract [sv]

Bakgrund: Den traditionella budgeteringen har kritiserats mer och mer de senaste åren, vilket har bidragit till nya metoder. En av dessa är den aktivitetsbaserad budgeten som fokuserar på aktiviteter och dess drivare istället för att fokusera på linjeposter i form av kostnadsställen. Den aktivitetsbaserade budgeteringen hyllas, men ändå så dominerar fortfarande den traditionella budgeteringen företagens planeringsprocess.Syfte: Syftet med vår studie är att kartlägga och analysera orsakerna till att den traditionella budgeteringen fortsätter att användas trots kritik om metoden samt att finna om det finns flera bakomliggande orsaker till att ABB med dess fördelar inte används mer frekvent.

Metod: Denna studie har genomförts genom en kvalitativ intervjustudie. Det empiriska materialet har insamlats genom semistrukturerade intervjuer med sex stycken konsultföretag som arbetar med att implementera olika budgetlösningar åt kunder, bland annat den traditionella budgeteringen och aktivitetsbaserade budgeteringen. Vår studie har haft en deduktiv forskningsansats.

Resultat & Slutsats: Vi kan konstatera att den fortsatta användningen av den traditionella budgeteringen har att göra med traditioner i företaget. Det kan ses som en ritual som görs från år till år. Att företagsledningen ser den traditionella budgeten som något som alltid har gjorts och fungerat hyfsat. Faktorn tradition är den aspekt som sammanlänkar våra frågeställningar till varandra då fortsatta användningen av traditionella budgeteringens har att göra med traditioner, och att en av ABB:s utmaningar till varför metoden inte används mer frekvent är just traditioner. Andra utmaningar med metoden att den är tid- och resurskrävande, det kan vara svårt att hitta kopplingen mellan aktiviteter, drivare och kostnader.

Abstract [en]

Background and problem: The traditional budgeting has been criticized more and more in recent years, which has contributed to new methods. One of these is the activity-based budget that focuses on activities and it’s drivers instead of focusing on line items in terms of cost centers. The activity-based budgeting is celebrated, but still the traditional budgeting dominates the planning process of the business.

Purpose: The purpose of our study is to find and analyze the reasons why the traditional budgeting continues to be used despite criticism of the method, and try to find out if there are several underlying reasons why ABB, with its benefits, not is used more frequently.

Methods: This study has been conducted through a qualitative interview study. The empirical material has been collected through semistructured interviews with six consultancy companies that work to implement different budget solutions for customers, including traditional budgeting and activity-based budgeting. Our study has a deductiveresearch effort.

Conclusion: We can see one reason among other things, why the continued use of traditional budgeting in companies is still being used, it has to do with the traditions in the company. That it can be seen as a ritual made from year to year. That the management is used to the traditional budget as something that always has been done and has worked quite well. The factor tradition is the aspect that links our questions to each other, the consultants believe that the traditional budgeting continued use is related to traditions, and that's one of ABB's challenges why the method is not used more frequently are just traditions. Other challenges are that the method is time-consuming and resource-intensive. It can be difficult to find the link between the activity, the driver and the cost.

Place, publisher, year, edition, pages
2017. , p. 67
Keywords [sv]
Aktivitetsbaserad budgetering, Traditionell budgetering, Budget
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-67226OAI: oai:DiVA.org:lnu-67226DiVA, id: diva2:1131205
External cooperation
Daniel Hilding; Bernt Olsson; Jan Rehnman; Martin Zingmark; Mikael Samuelsson; Ola Henriksson
Subject / course
Business Administration - Other
Supervisors
Examiners
Available from: 2017-08-14 Created: 2017-08-13 Last updated: 2017-08-14Bibliographically approved

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