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
Investeringsprocesser i ett divisionaliserat företag: -En fallstudie inom Södra Skogsägarna
Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
Linnaeus University, Faculty of Business, Economics and Design, Linnaeus School of Business and Economics.
2012 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

I denna uppsats studeras investeringsprocesser i det divisionaliserade företaget Södra Skogsägarna ekonomisk förening. Studiens syfte är att beskriva och förklara företagets investeringsprocesser och i vilken utsträckning dessa processer är standardiserade. I studien analyseras dessa investeringsprocesser utifrån befintlig teori. Studien visar att investeringsprocesser initieras i den operativa verksamheten för att sedan drivas fram i den operativa verksamheten och i ledningen på enhetsnivå. Beslut fattas på alla nivåer i företaget efter investeringars storlek. Vidare visar studien att det både finns stora likheter och skillnader mellan divisionernas investeringsprocesser. Likheter har ofta sin grund i företagets investeringsinstruktioner medan skillnader ofta har sin grund i divisionernas olika egenskaper och förutsättningar.

Abstract [en]

This essay studies the capital resource allocation process in the divisionalized company Södra Skogsägarna ekonomisk förening. The study aims to describe and explain the company's capital resource allocation processes and to describe and explain to what extent these processes are standardized. The study analyzes these processes using existing theory on the subject. The study shows that the capital resource allocation process is initiated by the operational levels of the firm and then integrated by the operational levels and the business unit management. Decisions are made at all levels of the company based on the capital expenditure. The study also shows that there are both major similarities and differences between the divisions’ capital resource allocation processes. The similarities are often a result of the company's capital budgeting manual while the differences often due to the different characteristics and environments of the divisions.

Place, publisher, year, edition, pages
2012. , p. 104
Keywords [en]
Capital budgeting decision, Capital budgeting manual, Capital resource allocation process, Divisionalization, Integration, Initiation, Standardization.
Keywords [sv]
Beslut, Divisionalisering, Framdrivning, Initiering, Investeringar, Investeringskalkylering, Investeringsmanualer, Investeringsprocesser, Standardisering.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-21593OAI: oai:DiVA.org:lnu-21593DiVA, id: diva2:551109
Subject / course
Business Administration - Management Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2012-09-13 Created: 2012-09-10 Last updated: 2012-09-13Bibliographically approved

Open Access in DiVA

ÄMNESFÖRDJUPANDE ARBETE Arvidsson et al(1251 kB)445 downloads
File information
File name FULLTEXT01.pdfFile size 1251 kBChecksum SHA-512
b5f15abb8d88ed2457f406c6336c39dfb9701cef138e78fc91459b925b615ce6a75aec2487527d43408f9e31114a255f9785ffd1ea600cce18cbd7e77cece8b4
Type fulltextMimetype application/pdf

By organisation
Linnaeus School of Business and Economics
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 445 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: 411 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