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Komponentavskrivning enligt K3: En kvalitativ studie om tillämpning av komponentavskrivning i svenska fjärrvärmeföretag
Södertörn University, School of Social Sciences.
Södertörn University, School of Social Sciences.
2016 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Purposes: The main purpose of the study is to gain understanding of how district heating companies divide their tangible assets into components. The second purpose is to explain how the district heating companies qualitatively processed the new component depreciation method and also be able to reflect what challenges the companies faced during implementation.

Method: This study was based on qualitative telephone interviews and a document review of the companies' financial statements.

Theory: The study is based on institutional theory, relevant scientific articles as well as laws and standards that companies are subject to.

Empirics: Empirical part consists of document review from financial statementsand interviews with eleven different district heating companies.

Conclusions: The study shows that the implicating the component method requires extensive cooperation between the economic and technical function.Problem areas that is rendered are older assets as well as collaborationswith turnkeys. Most companies have divided the components based on its function.

Abstract [sv]

Syfte: Huvudsyfte med studien är att få förståelse för hur fjärrvärmeföretag delar in materiella anläggningstillgångar i komponenter. Delsyfte i studien är att förklara hur fjärrvärmeföretagen kvalitativt bearbetat de nya kraven på komponentredovisning och även kunna återge vilka utmaningar företagen mött vid implementeringstillfället.

Metod: Denna studie baserades på kvalitativa telefonintervjuer samt granskning av företags årsredovisningar.

Teori: Studien stödjer sig på institutionell teori och relevanta vetenskapliga artiklar samt lagstiftningning och normgivning.

Empiri: Empiridelen består av dokumentgranskning från årsredovisningar samt intervjuer med elva olika fjärrvärmeföretag.

Slutsatser: Studien visar att komponentindelningen kräver ett extensivt samarbetemellan ekonomiska och tekniska funktionen. Problemområden som nyanseras är äldre anläggningar samt samarbeten med totalentreprenad. Merparten företag har delat in komponenterna efter dess funktion.

Place, publisher, year, edition, pages
2016. , 53 p.
Keyword [en]
Depreciation, Component depreciation, Institutional theory, Tangible fixed assets, Substantial, Accounting Changes
Keyword [sv]
Komponentavskrivning, Fjärrvärmeföretag, Redovisning
National Category
Business Administration
Identifiers
URN: urn:nbn:se:sh:diva-32306OAI: oai:DiVA.org:sh-32306DiVA: diva2:1084065
Subject / course
Business Studies
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2017-03-24 Created: 2017-03-23 Last updated: 2017-03-24Bibliographically approved

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CiteExportLink to record
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  • apa
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