I denna studie undersöktes om budgetprocessen skiljs åt företagen emellan samt om den har en motiverande effekt hos de budgetansvariga. Undersökningen gjordes genom en kvalitativ ansats i form av semi-strukturerade intervjuer. Fyra respondenter deltog från två olika företag i Göteborg. Tidigare forskning indikerar skiljaktigheter i resultaten angående hur motiverade de budgetansvariga varit i budgetprocessen. Vid analys av respondenternas svar verkar motivationen vara hög hos deltagarna. Tre av fyra deltagare anger en ökad motivation ju mer de var involverade i processen. De som kände en ökad motivation angav att det gemensamma målet att uppfylla budgetmålen bidrog till ökad kommunikation. Således var en intressant faktor att en hård karaktär av budgeteringen, skapade ökad kommunikation, tydliggjorde målen vilket skapade en bättre framförhållning inför svåra beslut kring budgeten. Det visade sig finnas både likheter och skillnader i budgetprocessen. De likheter som fanns bestod i att budgetprocessens steg gjordes i en liknande ordning. Skillnaderna uppstod främst i hur företagen hanterade budgetprocessens olika steg där kommunikationen visade sig utgöra den största skillnaden. 

In this study we examined whether the budget process differs between two companiesand whether it has a motivating effect on the budget managers. The survey was conducted through a qualitative approach in the form of semi-structured interviews. Four respondents participated from two different companies in Gothenburg. Previous research indicates differences in the results regarding how motivated the budget managers have been in the budget process. When analyzing the respondents answers the motivation seems to be high among the participants. Three out of four respondents indicate an increased motivation the more they were involved in the budget process. Those who felt an increased motivation stated that the common goal of meeting the budget targets contributed to more effective communication. Thus, an interesting factor was that a harsh nature of budgeting created an increased communication that clarified the budget targets which created a better forecast in the face of difficult budget decisions. It turned out that there are both similarities and differences in the budget process. The similarities that existed were that the steps of the budget process were done in a similar order. However,the differences arose mainly in how the companies handled the various steps of the budget process where communication proved to be the biggest difference.