Prestationsmätning ur ett kostnadsledarstrategiskt perspektiv : En fallstudie på Gekås Ullared AB

Sammanfattning: Bachelor thesis, Business Administration and Economics Programme, School of Business and Economics at Linnaeus University in Växjö. Spring of 2015   Title: Performance measurement from a cost leadership perspective - A case study on Gekås. Authors: Adrienn Csiszer, Hannah Lundberg & Helena Wennerström Tutor: Eva Gustavsson Examiner: Karin Jonnergård   Keywords: Performance measurement, Performance measurement systems, Generic strategy, Cost leadership strategy, Financial and non-financial measurements.   Purpose: The purpose of this study is to examine how a company with a clear cost leadership strategy chooses to work with performance measurements, with a view to comparing a practical example to theorethical approaches.   Methodology: The method chosen for this paper is a case study on Gekås AB. The presented data were collected through interviews conducted with four employees on Gekås.   Conclusion: The study concludes that for a business with cost leadership strategy the financial measurements are more important than non-financial meausurements. For Gekås it is important to keep the performance measurement simple and understandable for the employees. They only use three measurements (sales, hours and sales per hour) in planning and in evaluation. In conclusion, the complex models that is described in many articles and studies are unnecessary for Gekås thus the cost is greater than the use.