Internprissättning i offentlig verksamhet - Blekinge Tekniska Högskola

Emma Carlsson (emkc06) Internprissättning i offentlig verksamhet
Filip Sandstedt (fisa06)
Filip Åkesson (fiak05)
4.7 Förståelse för internprissystemet ................................................................................................. 30
4.8 Uppföljning ................................................................................................................................. 30
4.9 Krav på ett effektivt internprissystem ......................................................................................... 30
4.10 Systemansvaret .......................................................................................................................... 31
5. Empiri och analys ............................................................................................................... 32
5.1 Organisation ................................................................................................................................ 32
5.2 Utvärderingsmallen ..................................................................................................................... 33
5.3 Internprissystemet ....................................................................................................................... 35
5.3.1 Syfte .................................................................................................................................... 35
5.4 Struktur och process .................................................................................................................... 36
5.4.1 Prissättningen .................................................................................................................... 36
5.4.2 Ansvar ................................................................................................................................ 38
5.5 Implementeringen ........................................................................................................................ 38
5.5.1 Medvetenhet ....................................................................................................................... 38
5.5.2 Kunskap om syftet .............................................................................................................. 39
5.5.3 Kunskap om prissättningen ................................................................................................ 39
5.5.4 Kunskap om sambandet mellan interna och externa kostnader ......................................... 41
5.5.5 Beteendeändring ................................................................................................................ 42
5.6 Diskussion kring förbättringsförslag ........................................................................................... 44
6. Slutsats ................................................................................................................................. 46
6.1 Reflektioner ................................................................................................................................. 47
6.2 Kunskapsbidrag ........................................................................................................................... 47
6.3 Förslag till fortsatta studie ........................................................................................................... 47
7. Referenser ........................................................................................................................... 48
7.1 Övriga källor................................................................................................................................ 49
Bilagor ..................................................................................................................................... 50
Bilaga 1 – Intervjuformulär controllers ............................................................................................. 50
Bilaga 2 – Intervjuformulär verksamhetschef 1 ................................................................................ 52
Bilaga 3 – Intervjuformulär verksamhetschefer 2 & 3 ...................................................................... 53
Bilaga 4 – Intervjuformulär ekonomidirektör ................................................................................... 54
Bilaga 5 – Intervjuformulär planeringsstarteg landstingsservice ...................................................... 55
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