Energieffektivisering genom förändrad ekonomistyrning

We have chosen to write our essay in collaboration with Varbergs kommun, where our starting point is to improve energy efficiency by management control. Their occupation separates from a pure profit driven corporation and therefore the management controls have to be adapted accordingly. The reason why we have chosen to write an essay about the management control opportunities to improve the energy efficiency depends on two different reasons. The first reason is that we find it very interesting, how with support from the management control it is possible to improve different parts of the operation. And the second reason is that Varbergs kommun expressed a wish that they wanted to improve their energy efficiency process. The purpose of the essay is to describe and analyze the opportunities with support from the management control to help improving the process of energy efficiency in a municipal operation. We have collected the data that we believe is necessary, to be able to compile and analyze. Our research question is “How can management control improve the energy efficiency in a municipal operation?” To be able to answer the research question we have chosen a hermeneutic point of view, which means that we have chosen an interpretative point of view. We have also chosen to work with an abductive approach to be able to move between empiricist and theory. The reason for this is to let the understanding emerge gradually. The collection of data for the empirical chapter has been done through discussions, email contact and by interviews with different persons that all has knowledge about the subject. The conclusion of our analysis indicates that the reward system has more perks than disadvantages, and if it is distributed through clear communication to the employees the efficiency can increase in the company. Further it can bring a number of other positive effects, like better monitoring of investment and it can increase the level of knowledge in the operation. Our hopes is that our essay will be able to contribute by showing how the process of energy efficiency can improve through the introduction of a reward system, and by showing that there is great potential for savings without the demand of investment decision.