Gemensam struktur för den kommunala ekonomistyrningen

Sammanfattning: Municipalities must establish budget annually but they are free to decide how the governance should be designed, this can lead to lack of consistency and measurability within and between municipalities. The purpose of this thesis was to present a proposal for a unified and more measurable financial structure of a municipality where this was lacking.   In our theory we describe the issues of traditional management control and we introduce an alternative control with non-financial ratios included, called the Balanced Scorecard. In the empirical data it is investigated how the governance of a municipality could be designed, according to the respondents. In the analysis the information gathered to reach the answers to what are considered to be useful governance in municipality, are examined.   In the conclusion, we design Balanced Scorecards with both financial and non-financial ratios to the councils of the municipality.