Eftersläp av fakturering inom Bas-väg : - En fallstudie av Trafikverket

Sammanfattning

Abstract The purpose of the study is to identify the backlog in invoicing within BAS-väg and be able to identify what it is due to. Furthermore, we also want to study whether Trafikverkets structure affects the backlog of invoicing. The organization that has been studied is Trafikverket which is responsible for a large proportion of Sweden's total road network. The study is based on a qualitative method and the results of conducted interviews with semi-structured questions. The study illustrates explanations from six project managers at Trafikverket and two site managers at their contracting services within BAS-väg. Material from the informants have been studied in connection with the study's questions formulation and illustrate this based on four different themes. All the informants had to answer the same main questions, however, the explanations for the backlog of invoicing is varied. The results of the study illustrate the main reason why the backlog is due to the contractor's subcontractor's delaying invoicing. The second explanation given by both parties is that there are different combinations of resource shortage, for example lack of time, financial resources and lack of competence. The informants also believe that there are contributing negative factors within the authority that affect the invoicing process. Reasons described are lack of system programs, inadequate financial forecasting methods and tough requirements of verifications from preformed jobs. In summary, the study has helped to illustrate various explanations for why the invoicing backlog is significantly larger in the last two months of the year. Both Trafikverket and the contractors have arrangements that need to be taken in order for the entire invoicing process to be smoother and faster.