Samspelet mellan budget- och budgetlös styrning : En studie kring hur dessa styrverktyg tillsammans bidrar till en mer optimerad styrning.

Sammanfattning: Title: The interaction between traditional budgeting and beyond budgeting - A study regarding the dualism between traditional budgeting and beyond budgeting and how these economical tools can provide a more optimized steering.    Level: Student thesis, final assignment for Bachelor Degree in Business Administration   Author: Anton Fredar Skäre and Felix Sundén   Supervisor: Tomas Källquist and Pär Vilhelmson   Date: 2020 - January   Aim: The aim with this study is to gain an understanding regarding how Swedish private companies apply traditional budget and beyond budgeting in practice.     Method: The study has been approached with a quality design where ten respondents have taken part in a multiple case study.       Results compared to the aim: After analyzing our theoretical background combined with the gathered empirical evidence this study has provided an understanding regarding how Swedish private companies apply traditional budget and beyond budgeting in practice.    Contribution of the thesis: The studies theoretical contribution shows that the traditional budget can be viewed as less static than before and therefore more flexible. This study also contravenes with earlier theory and points out that there is a dichotomy between traditional budget and beyond budgeting in practice. Although the theory regarding traditional budget proved relativity accurate in contrast to the theory on beyond budgeting which proved in accurate.      Practical contribution: The practical contribution of the study implies that it is possible to combine traditional budget and beyond budgeting in practice and that it is most successful to optimize this combination based on the company. The time consuming aspect of traditional budgeting is weight up by the pros of traditional budgeting. The study also shows that it is complicated for companies to abandon traditional budgeting, and therefore companies should optimize the appliance of traditional budget and beyond budgeting.           Suggestions for future research: Research with an international perspective would offer a broader understanding of how companies apply traditional budget and beyond budgeting in practice.   Key words: Scandinavia, Private-sector, beyond budgeteing, budgeting, dichotomy.