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dc.contributor.authorLumley, Ingrid
dc.contributor.authorGergely, Malin
dc.date.accessioned2015-07-06T11:06:20Z
dc.date.available2015-07-06T11:06:20Z
dc.date.issued2015-07-06
dc.identifier.urihttp://hdl.handle.net/2077/39788
dc.description.abstractPurpose: The aim of the study is to extend research within value-based Strategic Cost Management (SCM) by developing an Value Creation Model (VCM) adapted to a support function context in order to improve resource effectiveness. This is of specific importance in discretionary cost centers where measuring effectiveness is extra challenging. Method: A literature study was conducted to investigate the value perspective within Strategic Cost Management.. The literature study revealed design criteria and the lack of applying VCM som a support function context. A case study was performed using semi-structured interviews and internal documents which were analyzed using content analysis and general analytical procedures. Results & Conclusions: The literature study revealed that no previous value research within SCM had incorporated a support function perspective. After this, a Theoretical Model was constructed for conducting strategic cost analysis in a support function. The case study, conducted at the IT support function in a large company, identified how a Research Model and value attributes could be designed to fit this context. This is believed to be a foundation into further investigation of how the value perspective can contribute to SCM. Suggestions for future research: This study opens up for operationalizing the Theoretical Model and the Research Model and consequently, evaluating their effect on managerial decision-making in relation to resource effectiveness. Also, other value perspectives of SCM may also be of relevance for future research. Contribution: This thesis extends the research within strategic cost management towards a more value-focused perspective in management control of support functions. The findings from this case give insights to researchers and practitioners thinking about implementing VCM about what an adapted Value Creation Model can look like and how the customer-value perspective can add to SCM. Delimitations: The value perspective of strategic cost management is limited to value creation analysis or customer value analysis (i.e. the Value Creation Model).sv
dc.language.isoengsv
dc.relation.ispartofseriesMaster Degree Projectsv
dc.relation.ispartofseries2015-22sv
dc.subjectStrategic cost managementsv
dc.subjectthe value creation modelsv
dc.subjectsupport functionsv
dc.subjectdiscretionary cost centersv
dc.subjectcase studysv
dc.titleThe Value Perspective in Strategic Cost Management. A case study of a support function in a large manufacturing firmsv
dc.typeText
dc.setspec.uppsokSocialBehaviourLaw
dc.type.uppsokH2
dc.contributor.departmentUniversity of Gothenburg/Graduate Schooleng
dc.contributor.departmentGöteborgs universitet/Graduate Schoolswe
dc.type.degreeMaster 2-years


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