Budjetointi ja rahoitusbudjetointi case yrityksessä.

Tämän tutkielman päätavoitteena oli tutkia case yrityksen tulosbudjetointia ja rahoitusbudjetointia sekä niihin vaikuttavia tekijöitä. Tarkoituksena oli kartoittaa ja analysoida case yrityksen rahoitusbudjetoinnin ongelmakohtia ja esittää yritykselle kehitysehdotuksia.

The main aim of the study was to investigate case company's budgeting and financial budgeting system and to assess factors which influence budgeting. The objective was to examine and analyse problems with the case company's financial budgeting and suggest possible areas of improvement. The methodology used in this study was action-analytical. The intention was to understand how the case company functions and the researcher was a part of the process being researched. The theoretical part of the thesis provides the theoretical framework and the empirical part considers some aspects which were studied and analysed extensively. In the broad theory in beginning, the aim was to create the base to the thesis and in the empirical part there was a few research units which were studied and analysed extensively. The doctrine relating to budgeting, financial budgeting and strategy consists of extensive Finnish and foreign literature and articles from the field of business economics. The empirical part consists of financial statements, company internal documents and interviews of key persons. The findings show areas where financial budgeting problems occur. Suggestions for improvements include increasing management input into the planning and budgeting process, improving monitoring of budgets, and careful selection of budget differences to be monitored. Since the case company functions in several business areas, the budgeting should be tailored to the individual areas and thus company operations made more efficient and financing more effective.