Utmaningarna med digitalisering av ekonomistyrning för små och medelstora tillverkande verkstadsföretag
Abstract
The focus of this study is management control, more precisely how decision making and
control mechanisms are affected by digitalization and what hampers the future development
of digitalization in small and medium sized companies. To stay competitive it is important
that small and medium sized companies also implement digitalization in their business.
Earlier studies are mostly focusing on bigger companies and there is therefore a lack of
research on how digitalization is affecting management control in small and medium sized
enterprises. The methodology of this study is to analyze the interviews based on a review of
previous literature. The interviews are used to evaluate how these types of companies are
working in practice. We found that these types of companies are working with digitalization
and are positive towards further digitalization of their processes. The digitalization has
increased the collection of data which has made both control mechanisms and decision
making process easier to execute. One example is when working with budgets and
visualization in the business. We found that the biggest contributors to the hampering of their
digitalization is a lack of competence, lack of resources to make necessary investments and
incompatible software.
Degree
Student essay
View/ Open
Date
2023-02-21Author
Appel Jonsson, Sar
Svensson, Jacob
Keywords
SME
digitalisering
ekonomistyrning
beslutsprocesser
tillverkning
Series/Report no.
Redovisning
22/23:5
Language
swe