Research on Flexible and Innovative Enabling of Business Unit/Responsibility Center

Sammanfattning: Abstract Thesis Title: Research on Flexible and Innovative Enabling of Business Unit/ Responsibility Center Seminar date: 2018-01-11 Subject/Course: FEKH 69 Företagsekonomi: Examensarbete i Redovisning på Kandidatnivå Author: Danfeng Zhang Advisor: Peter W Jönsson Key words: Business unit, responsibility center, management control system, flexibility, innovation, organizational structure Aim: The purpose of this paper is to provide a detailed analysis of innovation at the process of enabling business unit/ responsibility center and management control system in modern companies. By doing so, the author hopes to offer more experience and academic backup for the changes or even revelation of some companies’ management control system. Theoretic perspective: Enabling of business unit/ responsibility center and management control system (Galbraith, Simons, Ahrens & Chapman, Jørgensen & Messner, and Jordan & Messner). Method: The author will use deductive research approach for the research. Both quantitative and qualitative method will be used to analyze primary and secondary data of chosen case. Empirical research: Interview with managers of chosen company. Financial data and key perform indicator. Conclusion: The form and enabling of business unit/ responsibility center and management control system can not be fixed. Flexibility is the key for enabling of innovative business unit/ responsibility center and management control system.