Budgetens effekt på flexibilitet i små till medelstora företag : En kvalitativ studie

Sammanfattning: Level: Bachelor Level, The Program Of Economics, Linnaeus University,Spring Semester 2022, Course Code: 2FE75E Authors: Einar Karlsson, Lucas Kronblad Weidermark, Anton SöderbergTutor: Xiang Yu Title: The budgets effect on flexibility in small to medium-sizedcompanies - A qualitative study Background: Budgets had its breakthrough in Sweden in the 1950s when small tomedium-sized companies started to use budgets for longtermplanning. A budget is used daily where it constitutes a fundamentalstarting point in the way control and work should proceed. Purpose: The purpose of this study is to examine problems related to theflexibility which occurs when small to medium-sized companies areusing a budget. Within the framework of this study we will examinehow small to medium-sized companies work with budgetetestablishment, budget tracking and budget control. Method: For this study has a qualitative method been used with a deductiveapproach. The collection of primary data has been done in form ofsemi-structured interviews. Conclusion: Regarding the problems associated with flexibility none of theinterviewed companies experienced these types of problems. Themain reason for this is because a well functioning budget tracking issomething every company has which allows flexibility. Anotherfactor that contributes to increased flexibility is that all of thecompanies are using loose control