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Immateriella investeringsbeslut: En kvalitativ studie om beslutsprocessen vid immateriella investeringar och faktorer vid immateriella investeringsbeslut
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2019 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Intangible investment decisions : A qualitative study on the decision-making process for intangible investments and factors in intangible investment decisions (English)
Abstract [sv]

Bakgrund och problem: Immateriella investeringar har ökat inom det svenska näringslivet och utgör en betydande del av landets totala investeringar. Fortsättningsvis är immateriella investeringar väsentliga för samhällets och företagens produktivitet samt konkurrenskraft. Utvecklingen av immateriella investeringar tyder på att betydelsen av immateriella investeringsbeslut ökat. Trots det uppmärksammas ämnesområdet inte av den nuvarande forskningen eller litteraturen i en större omfattning. Syfte: Syftet är att studien ska bidra till en djupare förståelse angående immateriella investeringar genom att generera kunskap inom ett område som inte tidigare uppmärksammats i en större omfattning. Uppsatsen avser att tillföra information i relation till den immateriella beslutsprocessen samt angående faktorer som anses utgöra en väsentlig påverkan på det immateriella investeringsbeslutet. Metod: Studien avser en kvalitativ flerfallsdesign där fyra företag har utgjort det empiriska underlaget. Vidare genomfördes intervjuerna på ett semi-strukturerat tillvägagångssätt för att erhålla information.Slutsats: De immateriella investeringarnas beslutsprocessen initieras genom en identifiering av problem och målsättning, om företaget har upplevt ett initialt dilemma. Därefter framställs olika investeringsalternativ som utvärderas utifrån väsentliga faktorer. Avslutningsvis genomförs det immateriella investeringsbeslutet av högre insatser i organisationen. Väsentliga faktorer vid det immateriella investeringsbeslutet är lönsamhet, ny teknologi, tillväxt och riskbedömning. Nyckelord: Immateriella investeringar, investeringsbeslut, beslutsunderlag, immateriell beslutsprocess

Abstract [en]

Background and problem: Intangible investments have increased in the Swedish business sector and constitute a significant part of the country's total investments. Intangible investments are essential for the society's productivity and companies competitiveness. The development of intangible investments indicates that the importance of intangible investment decisions has increased. Despite this, the subject area is not noticed by the current research or literature to a greater extent. Purpose: The purpose of this study is that it will contribute to a deeper understanding of intangible investments by generating knowledge in an area that has not previously been recognized to a greater extent. The paper intends to provide information in relation to the intangible decision-making process and regarding factors that are considered to have an impact on the intangible investment decision. Method: The thesis is based on a qualitative multi-case design in which four companies have constituted to the empirical basis. Furthermore, the interviews were conducted on a semi-structured approach to obtaining information.Conclusion: The decision-making process of the intangible investments is initiated through an identification of problems and goals, if the company has experienced a first dilemma. Then there are different investment options that are evaluated based on essential factors. Finally, the intangible investment decision is made by higher units in the organization. Key factors in the intangible investment decision are profitability, new technology, growth and risk assessment. Keywords: Intangible investments, investment decisions, decision basis, intangible decision process

Place, publisher, year, edition, pages
2019. , p. 88
Keywords [en]
Intangible investments, Investment decisions, Decision basis, Intangible decision process
Keywords [sv]
Immateriella investeringar, Investeringsbeslut, Beslutsunderlag, Immateriell beslutsprocess
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-86228OAI: oai:DiVA.org:lnu-86228DiVA, id: diva2:1335758
External cooperation
Softwerk; Visma Enterprise; Volvo Construction Equipment; Wexiödisk
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Available from: 2019-07-08 Created: 2019-07-07 Last updated: 2019-07-08Bibliographically approved

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