AUTHOR
Nilsson, Erik; Åström, Maria

DEPARTMENT
Business Administration and Social Sciences / Management Control

SUMMARY
The main ambition of most organisations is today to present good financial results. One important part of this is to in an effective way managing liquid capital, or in other words cash management. It is important for international organisations that cash management is controlled effectively between the business units in the organisation so that the work with cash management can be as effective as possible. One of the purposes of this report was therefore to describe the differences and similarities that might be found between managers cash management in an international group that is operating in different countries and also explain why the control of cash management has its present design. The research was conducted through a case study where thirteen respondents in seven sales units, situated in different European countries, filled in a questionnaire. One conclusion from the analysis is that the organisation has great potential with cash management. Furthermore the analysis shows that many of the differences that were found in the control of cash management were caused by cultural differences between the sales units. The conclusions of this report can only be considered to apply in the organisation included in the case study and further investigations are needed to confirm and generalize the conclusions of the report.

ISSN 1404-5508 / ISRN LTU-SHU-EX--05/062--SE / NR 2005:062