Digitaliseringens användning vid planering : En studie inom verksamhetsstyrning

Sammanfattning: The purpose of this study is to describe the role of digitalisation in the planning that isincluded in companies’ management control and how company-specific circumstances affectthis. Furthermore, our research question reads: "How is digitalisation used in such planningthat is part of management control and in what way do company-specific circumstances affectthis?" To be able to answer the study's research question and purpose, a qualitative study hasbeen conducted and we have interviewed three companies with different attributes andconditions. In the theoretical frame of reference, we have compiled previous relevant researchand presented our most important concepts, digitalisation, and strategic, tactical, andoperational planning. The study's analysis is then based on our empirical results and previousresearch. As a tool for analysing our material, Simon's (1995) framework “Four Levers ofControl” has been applied. Based on previous research and our respondents’ answers, we haveconcluded that digitalisation is used in parts of the planning. The study shows thatdigitalisation is used to the greatest extent in operational planning. Digitalisation is also usedin tactical planning, but not to the same extent, and strategic planning has the least use ofdigitalisation. Furthermore, company-specific circumstances do affect the use of digitalisationfor instance in the shape of industry, resources, and digital development.