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Nyckeltal: Verktyg för att analysera, påverka och utveckla verksamheter

PublikationBok
Christina Öberg, Företagandets villkor, Företagsekonomi, Nyckeltal, Verksamhetsutveckling

Sammanfattning

Nyckeltal – verktyg för att analysera, påverka och utveckla verksam­heter handlar om nyckeltal i olika former. Boken fokuserar inte enbart på hur ­standardiserade nyckeltal beräknas utan tar upp hur nyckeltal kan och 
bör an­passas, hur egna nyckeltal kan konstrueras utifrån verksamhetsbehov och hur nyckeltal bör och inte bör användas i ett företag.

Nyckeltal utgör centrala mätvärden för företag och används för att följa upp och analysera verksamheten. De finns i årsredovisningar och de efterfrågas i företagets interna kommunikation. Denna bok börjar i grunderna men fortsätter bortom skolboksexempel och standardiserade beräkningar. På detta sätt skapas förståelse för hur nyckeltal bör hanteras och ett kritiskt förhållningssätt till standardiserade nyckeltal och styrning med hjälp av nyckeltal. Ett avsnitt i boken hanterar därtill nyckeltal i offentlig verksamhet.

Boken vänder sig främst till studenter i företagsekonomi på universitetsnivå men även till egenföretagare, resultatansvariga för olika verksamhetsgrenar samt ekonomer inom företaget.

Läs mer och köp boken hos Studentlitteratur.

https://www.studentlitteratur.se/#9789144107929/Nyckeltal/

Öberg, C. (2017). Nyckeltal: Verktyg för att analysera, påverka och utveckla verksamheter. Lund: Studentlitteratur.


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Sammanfattning

Purpose: This paper describes and discusses company spin-ins and spin-outs as a means to understand company growth in a dynamic context. The following question is asked: How can growth be understood in spin-ins and spin-outs of innovative firms? The paper suggests return on capabilities as a measure to understand growth in an open innovation context.

Design/methodology/approach: The empirical part of the paper consists of a single case study. Data was captured through interviews and secondary data sources.

Findings: The paper points to that resources alone do not explain strategic decisions by a company and how spin-ins and spin-outs result from the need for capabilities, changes in business foci and temporary solutions to deal with overcapacities or lack of alternatives.

Originality/value: The paper contributes to research by discussing contemporary issues in strategy and innovation and relating them to the resource-based view and the growth of the firm. Spin-outs, and acquisitions and divestitures as interlinked events have rarely been focused on in the literature, while they remain frequent phenomena in practice.

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Sammanfattning

Open marketing as conceptualized in this paper refers to how external parties take part in strategic, integrative marketing activities. To distinguish this more recent trend in marketing from traditional meanings of marketing, the paper provides a typology on roles and role keepers in marketing. Four types of roles and role keepers are outlined: marketing as 1) solely being performed by actors in the supplier company communicating offerings, 2) an activity shared among functions of the supplier company, 3) external parties communicating offerings, and 4) external parties contributing to strategic marketing. Using the concept of ‘roles’ in marketing helps to structure activities and actors – or roles and role keepers – and provides a basis for understanding that marketing results from what is done, not merely from who performs it. The paper underlines how new ways of conducting business also have implications for a company’s marketing beyond its borders.

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Tension refers to contradictions and mostly implies any two parties disagreeing. This paper extends the lens from tension on dyadic levels to describe it in the smallest of networks: the triad. Adopting a multiple-case study methodology illustrating triadic relationships in three different settings, the paper points to how tension may occur among firms in a triad, relate to two of them, or involve all three parties. In the handling of tension and opposed to the dyadic relationship, a single party cannot easily disconnect from all its network parties, and the network discussion thereby contextualises the discussion on tension, while putting focus on the dynamics of tension. As the findings indicate, the handling may, namely, lead to new tension on a dyadic or triadic level. Compared to studies grasping tension as contradictions between two parties and thereby as a research contribution, this present study indicates how the tension may “move” around the network as initial tension is dealt with. If tension is handled through diffusion specifically, including the connection with new parties, it suggests to without exception lead to new tension, while coalition leads to decreased tension in the triad.

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