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Bygg dig en konkursbuffert: - En studie om sex nyckeltal som kan innebära finansiell oro för små bolag inom byggbranschen
Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
2018 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Denna studies syfte var att analysera sex nyckeltal och se vilka samband dessa hade på riskbuffert sysselsatt kapital. Studien utfördes på 796 små byggbolag i Sverige under perioden 2009–2016 med hjälp av en binär logistisk regressionsanalys. Som teoretisk referensram användes working capital management och finansiell oro. Studien resulterade i att kapitalets omsättningshastighet, skuldränta och rörelsekapital/totala tillgångar uppvisade signifikanta negativa samband med riskbuffert sysselsatt kapital. Räntetäckningsgrad och avkastning på totalt kapital resulterade i signifikanta positiva samband med riskbuffert sysselsatt kapital. Skuldsättningsgrad resulterade intressant nog i ett icke signifikant negativt samband. Slutligendiskuterades byggbolagens sannolikhet för finansiell oro utifrån respektive nyckeltal.

Abstract [en]

The aim of this study was to examine the relation between six independent key ratios with riskbuffer on capital employed. The study was conducted on 796 small construction enterprises in Sweden during 2009–2016 with a binary logistic regression model. As theoretical framework, working capital management and financial distress was applied. The study concluded that the capital turnover rate, interest payable and working capital to total assets had significant negative relations with riskbuffer on capital employed. However, the interest cover ratio and return on total assets were both significant positively related withriskbuffer on capital employed. Debt-to-equity ratio resulted interestly enough in a nonsignificant negative relation. Lastly, with regards taken to every respective key ratio, the probability of financial distress among the construction firms was discussed.

Place, publisher, year, edition, pages
2018. , p. 42
Keywords [en]
Small constructing enterprises, financial distress, binary logistic regression, working capital management, riskbuffer on capital employed, debt-to-equity ratio, interest payable, capital turnover rate, working capital to total assets, interest cover ratio, return on total assets.
Keywords [sv]
Små byggbolag, finansiell oro, binär logistisk regressionsanalys, working capital management, riskbuffert sysselsatt kapital, skuldsättningsgrad, skuldränta, kapitalets omsättningshastighet, rörelsekapital/totala tillgångar, räntetäckningsgrad, avkastning på totalt kapital.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:miun:diva-33937OAI: oai:DiVA.org:miun-33937DiVA, id: diva2:1224113
Subject / course
Business Administration FE1
Educational program
BSc Programme in Business and Economics SEKOG 180 higher education credits
Supervisors
Examiners
Available from: 2018-06-26 Created: 2018-06-26 Last updated: 2018-06-26Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
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Output format
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