Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Kassaflödesanalys i mindre aktiebolag: En flerfallstudie inom träindustrin i norra Sverige
2011 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

All companies are required to report an annual report. Depending on their size, companies have different requirements for accounting of cash flow in the financial accounting. Cash flow statement is a summary of a company's cash flow, which are divided into different categories. It shows earned cash, but also how the cash has been added. Cash flow is something that also can be used for internal management of companies to gain control over cash flows and be able to forecast and monitor outcomes.Smaller companies generally report more limited public information since the law permits it, thus smaller companies find it more difficult to convince external funders. Cash flow is something that feels unaccustomed to many smaller companies, but also among many accounting economists. Balance sheets and income-based accounts are mainly used and required. The purpose of this paper is to examine how and why some smaller companies choose to use cash flow analysis, while others choose to abstain. In addition, any difficulties associated with the use of cash flow in smaller companies will be identified and suggestions for action are given.The theoretical framework of the thesis is formed by the literature and the article search field of the study. The empirical data is collected through a qualitative multi-case study of small companies in the wood working industry in the northern part of Sweden. The results have been linked to the theoretical framework in the thesis analysis section. The results indicate that small companies in the industry do not prioritize economic analysis. In addition, the results indicate that the industry binds large amounts of capital and that the industry is seasonal, cyclical and associated with high risks. These factors should be a good basis for establishing cash flow analysis.

Place, publisher, year, edition, pages
2011. , 61 p.
Keyword [en]
Social Behaviour Law
Keyword [sv]
Samhälls-, beteendevetenskap, juridik, kassaflöde, kassaflödesanalys, cash management, cash flow management
Identifiers
URN: urn:nbn:se:ltu:diva-44376Local ID: 22867269-5f6f-4d32-a11e-b7b4bc84197cOAI: oai:DiVA.org:ltu-44376DiVA: diva2:1017653
Subject / course
Student thesis, at least 15 credits
Educational program
Business Administration, bachelor's level
Supervisors
Examiners
Note
Validerat; 20110615 (anonymous)Available from: 2016-10-04 Created: 2016-10-04Bibliographically approved

Open Access in DiVA

fulltext(776 kB)107 downloads
File information
File name FULLTEXT02.pdfFile size 776 kBChecksum SHA-512
3c41fb8235b225e67f520ca8ee9b20a92e6f9ae247897ff0d094993cd42aa97a10fa6165cbdb6a100ba83c56023748cb7a42834df05ab515e23e8d6e602b6335
Type fulltextMimetype application/pdf

Search in DiVA

By author/editor
Niemi, JanPettersson, Tobias

Search outside of DiVA

GoogleGoogle Scholar
Total: 107 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 62 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf