Controllerns roll i utvecklingsprojekt : Fallstudie hos Volvo CE och Scania CV

Sammanfattning: In order for companies to be competitive they perform different types of development projects.  Due to globalization a greater focus is added on costs, not least on costs in development projects. Project controllers are involved in development projects in order to review the financial aspects. The authors have examined the role that project controllers hold in respect of two Swedish manufacturers, Volvo CE and Scania CV. The investigation has revolved around three main issues where the authors conducted interviews with controllers that do not work in development projects and project controllers in development projects. The goal of the interviews was to gain a greater understanding of the role of project controllers, how this role will differ from those that do not work in development projects and the difficulties faced by project controllers. The investigation has shown that studies on the subject area of project controller are limited. Focus has been on the role of business controller and how this role can contribute to better decisions and management of companies. The analysis of the case companies has shows that project controllers contains properties that business controllers has but has also properties of the more analytical and more accounting oriented role of accounting controller. The authors draw the conclusions that the project controller’s role should be developed and aim of doing it more business oriented. The role of project controller should be more clearly described, divided and the processes should be clarified in order to make the role of project controller at the case companies more similar to the role of business controller.