Papers by Carl-Johan Petri
Hur man satter pris ar avgorande for alla verksamheter! Exportframgangar, ovantade extrakostnader... more Hur man satter pris ar avgorande for alla verksamheter! Exportframgangar, ovantade extrakostnader, engagerade medarbetare, lag kvalitet i aldreomsorgen - alla hanger de samman med vad vi kommer ove ...
Ekonomiska Samfundets Tidskrift, 2010
The way a company designs its price models, i.e. how it charges for its offerings, affects its co... more The way a company designs its price models, i.e. how it charges for its offerings, affects its competitiveness. The purpose of this article is to design a taxonomy that can be used to identify price models and discuss their applicability. The taxonomy can also be used to compare price models and identify what needs to be developed to apply them. The article is a result of a collaborative research project between the telecom company Ericsson and Linkoping University. The taxonomy consists of five dimensions: scope of the offering, buyer’s rights, price formula, price setting mechanism and information sources.
To order copies or request permission to reproduce materials,please contact: Ivey Publishing,I ve... more To order copies or request permission to reproduce materials,please contact: Ivey Publishing,I vey Management Services c/o Richard Ivey School of Business The University of Western Ontario London,Ontario N6A 3K7 Tel: (519)661-3208 Fax: (519)661-3882 Email: [email protected] Ivey Management Services prohibits any form of reproduction,storage or transmittal of this material without its written permission.This material is not covered under authorization form CanCopy or any other reproduction rights organization. Ivey Business Journal Online is published by Ivey Management Services a division of the Richard Ivey School of Business. For subscription information,please contact: Tel: (519) 6614215 Email: [email protected] or visit www.iveybusinessjournal.com I M P R O V I N G T H E P R A C T I C E O F M A N A G E M E NT
Tionde upplagan! Under mer an 25 ar har Controllerhandboken erbjudit oumbarlig vagledning for yrk... more Tionde upplagan! Under mer an 25 ar har Controllerhandboken erbjudit oumbarlig vagledning for yrkesutovande controllers, chefer och studerande.Las merControllerns expertroll innebar att se till att information om resurser och resultat speglar vad som ar viktigt i en verksamhet, att den nar fram dit den bor och kan paverka tankar och handlingar. I dag finns controllers i alla branscher, fran offentlig verksamhet till mindre foretag. Controllerns arbete maste darfor i allt hogre grad anpassas till skiftande forutsattningar. Controllerhandboken ar en heltackande handbok i hur man kan utforma och rikta ekonomistyrningen inom olika organisationer, oavsett bransch och sektor. Fokus ligger pa hur bokens verktygslada av metoder och modeller kan tillampas pa ett situationsanpassat satt.I denna tionde upplaga medverkar tjugonio av landets ledande forskare inom ekonomistyrning, nastan halften for forsta gangen! Nya kapitel har tillkommit om relationen mellan redovisning och styrning, om affars...
Business strategies need to be communicated and internalized by employees to make a difference. I... more Business strategies need to be communicated and internalized by employees to make a difference. In this chapter we explore how balanced scorecards and strategy maps can facilitate such communication and dialogue among employees. We build on references from the field of strategic management control and a well-grounded overview of the concept of storytelling from the field of cinema studies. In addition to this, we offer an in-depth case description of how the Swedish €100+ million amusement park group, Parks and Resorts Scandinavia, has deigned their strategy map visually, to engage their employees in talking about the strategy and measuring its execution. Our recommendation is that designers of scorecards and strategy maps should take the learnings from motion-picture storytellers into account and apply these experiences in their effort to make the strategy everyone’s job. We especially highlight the two concepts (1) simple design that creates intense content, and (2) “suspension of...
Governance, affarsstrategier och balanserad verksamhetsstyrning - for att realisera affarsutveckl... more Governance, affarsstrategier och balanserad verksamhetsstyrning - for att realisera affarsutvecklingen i linje med agarstrategin
When judging compliance with competition law, it is important to capture firms’ cost situation – ... more When judging compliance with competition law, it is important to capture firms’ cost situation – for their entire operations as well as for individual products. Such cost estimates may for instance be used to judge if a firm prices its products below cost (in order to gain market share and/or eliminate competitors) or to judge its profitability margins when prices are claimed to be excessive. The conceptual meaning of cost then becomes important, as well as its practical measurement.In management accounting literature there has been consensus since the mid-1900s about "different costs for different purposes". Cost calculations in firms and other organisations whose aim is to support decision-making should be directed towards the future and focus on how future payments are affected by actions. This will of course vary with which decisions are considered. Cost estimates are also used to define accountabilities and evaluate performance. Costs may need to be included or exclud...
Tjugo ar har gatt sedan styrkort (balanced scorecards) borjade inforas i foretag och forvaltninga... more Tjugo ar har gatt sedan styrkort (balanced scorecards) borjade inforas i foretag och forvaltningar. I Sverige spelar styrkort nu en viktig roll for att motivera och inrikta olika verksamheter.Styrkort och fragan om balanserad styrning tas upp i hogskolekurser pa alla nivaer. Men larobockerna tacker sallan hur styrkort kan spegla strategier och hur styrkorten bor komma in i vardagen for olika aktorer i en organisation.Den har boken gar igenom grunderna for balanserad styrning och skildrar bland annat hur tre organisationer - Grona Lund, Svensk Bilprovning och Region Gotland - anvander styrkort. Teori, praktik och praktiska rad efter varje kapitel ger inspiration och underlag for diskussioner for dem som vill ga pa djupet med fragor om varfor och hur man kan uppna balanserad styrning med hjalp av styrkort.Boken lampar sig val for universitets- och hogskolekurser i ekonomistyrning pa grundlaggande och avancerad niva dar man vill fordjupa sig mer i samspelet mellan strategi och styrning.
What is Strategic Management Control? It differs from traditional management control in several i... more What is Strategic Management Control? It differs from traditional management control in several important respects. Firstly, it supports both strategy formulation and strategy implementation. Secon ...
The literature on balanced scorecard implementations has not focused on the information gathering... more The literature on balanced scorecard implementations has not focused on the information gathering costs associated with the operation of such a management-control practice. Rather, the benefits of ...
Price as an integrated part of the business model – exploring the link between business ecologies... more Price as an integrated part of the business model – exploring the link between business ecologies, strategies and pricing
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Papers by Carl-Johan Petri