Management Control Systems -A study of the re-regulation in Apoteket AB

Abstract

Management Control Systems – A study of the re-regulation in Apoteket AB Background: In July 2009, the pharmacy market in Sweden was re-regulated. Apoteket AB was before the re-regulation a monopolistic company but was due to the re-regulation partly sold. New pharmacies were established on the market and therefore Apoteket AB was exposed to free competition. This thesis is about how the management control systems have been affected by the re-regulation. Research Problem: When former monopolistic companies are exposed to free competition, the management control systems are affected. Companies that never have thought about competition now have to prepare for competitors and focus on keeping their customers. How does the management control systems changes when a monopoly market is exposed to competition? Purpose: The purpose of this thesis is to describe and analyze how the re-regulation of the pharmacy market has affected the management control systems in Apoteket AB. Methodology: Through a qualitative case study, this thesis is based on five interviews with employees at different positions in Apoteket AB. A deductive approach of the case study has been used in the making of this thesis. Conclusion: This thesis has led to the conclusions that the management control systems in Apoteket AB have change within result controls, action controls and personnel/cultural controls. It can also be concluded that the prices are unchanged, the opening hours have increased, the number of pharmacies in Apoteket AB has decreased and the customer service in Apoteket AB has increased.