Tradisjonell budsjettering eller Beyond Budgeting : disharmoni eller harmoni : et casestudie av styringssystemet i Eidsiva bredbånd

2016

In this study, we seek to understand different management systems. Furthermore, we

evaluate what kind of management system will be productive and create value for Eidsiva

bredbånd, which is a company in a dynamic business sector in Norway.

The Beyond Budgeting philosophy argues that the traditional budget is no longer suited as a

management system, considering the turbulent market we witness today. In order to adapt to

changes in the surroundings, 12 leader- and management principles have been introduced.

These principles aim to help corporations rethink how they manage, as well as how they can

build a more adaptive and competitive management system. A lot of the literature we have

applied in this study focus on traditional budgets and the shortcomings that are linked to

them. Furthermore, Beyond Budgeting is fronted as the solution for management at present

time and for the future. We have not found literature that examines cases of disunity in

management systems between different divisions within a corporation. Neither have we

found research that question whether or not a merger of the traditional and the dynamic

management system could add value to a corporation.

Eidsiva bredbånd has implemented parts of the dynamic management system. This is due to

requirements from Eidsiva Energi. Nevertheless, Eidsiva bredbånd has also chosen to

continue the use of traditional budgets internally. Our study examines how the management

system in Eidsiva bredbånd has evolved, as well as how the hybrid model works for their

company.

Our main finding is that the human aspect has a big impact on how well a management

system works. For Eidsiva bredbånd, the critical element is not necessarily which

management system is being used. It is how the management system is applied that counts.

Involvement and sharing of knowledge is highlighted as two important reasons for Eidsiva

bredbånd to still use the traditional budget.