Kostnadseffektivisering av Riksteatern
2012 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE credits
Student thesis
Abstract [en]
Authors
Mattias Rundgren och Nicklas Hård
Supervisor
Elin Funck
Title
Cost Efficiency- Lean, Kaizen and Target Costing in Riksteatern
Original Title
Kostnadseffektivisering– Lean, Kaizen och Target Costing i Riksteatern
Background
Previously conducted research have shown that performing artsorganizations are operating inefficiently and that they have unsoundlyhigh costs compared to their revenues. Riksteatern, Sweden’s NationalTheatre Company, has expressed a desire to obtain an annual buffermargin. A project concerning the revenues has already beenconducted and the next step is now to oversee their costs.
Purpose
To seek international role models that can provide an alternativeapproach for Riksteatern to achieve an increased cost efficiency, toprovide knowledge about how Lean, Kaizen and Target Costing canwork towards a more cost efficient Riksteatern and to propose modelsthat aim towards said cost efficiency.
Limitations
The study does not deal with the regional and local sections ofRiksteatern, nor does it deal with the revenues.
Methodology
The study has been performed as a case study with inspiration fromthree reference cases in order to draw conclusions with boththeoretical and empirical relevance.
Conclusions
Based on Riksteatern’s specific circumstances, and with inspirationfrom Lean, Kaizen, Target Costing and the American performing artsorganizations, models have been proposed to enable a more costefficient Riksteatern.
Place, publisher, year, edition, pages
2012. , p. 106
Keywords [en]
Cost Efficiency
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-20401OAI: oai:DiVA.org:lnu-20401DiVA, id: diva2:536671
Subject / course
Business Administration - Management Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
2012-07-062012-06-242012-07-06Bibliographically approved