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Investeringsmetoder i svenska skogsföretag
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.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2016 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Capital budgeting methodes in swedish forestry companies (English)
Abstract [en]

Abstract

                                                                       

Bachelor Thesis, Program of Master of Science in Business and Economics, School of Business and Economics at Linneaus University in Växjö, Course Code: 2FE24E, Spring of 2016

                                                           

Authors: Elise Pålsson, Martina Hedberg, Ulrika Rehnström

Mentor: Pia Nylinder                                               

 

Title: Capital budgeting methodes in swedish forestry companies                          

 

Background: The Swedish forest industry is of great significance for the Swedish economy. The forest industry is capital intensive and investments in this industry amounts to several billion each year. On average the forest industry accounts for 15-20 % of the total investments in industrial investments in Sweden. For the forest industry to continue to grow and develop it is essential that companies in the industry places great emphasis on decision-making in new investments. The choice of capital budgeting method is directly linked to the return the company will have in the future.

 

Purpose: The purpose of this study is to describe the capital budgeting methods used in Swedish forestry companies and to analyze whether there are any differences in the choice of capital budgeting methods among large, medium and small forest enterprises. We also want to analyze if there is a correlation between the choice of capital budgeting method and the level of education on the person responsible for the calculations.

 

Method: The study consists of an interview with 15 Swedish forestry companies. The data consists of primary sources collected through semi-structured and structured interviews.

 

Conclusion: The study has researched different factors to determine what it is that affects the choice of capital budgeting method. The study found a correlation between level of education, size of the company and the choice of capital budgeting method.

Abstract [sv]

Sammanfattning

Ämnesfördjupande arbete, Civilekonomprogrammet, Ekonomihögskolan vid Linnéuniversitetet, Controllerfördjupningen, 2FE24E, VT-2016

Författare: Elise Pålsson, Martina Hedberg, Ulrika Rehnström

Handledare: Pia Nylinder

Titel: Investeringsmetoder i svenska skogsföretag

Bakgrund: Den svenska skogsindustrin har stor betydelse för den svenska ekonomin. Skogsindustrin är kapitalintensiv och investeringar inom denna industri uppgår till flera miljarder kronor varje år, i genomsnitt står skogsindustrin för 15-20 % av de totala investeringarna inom industriinvesteringar i Sverige. För att skogsindustrin ska kunna fortsätta att växa och utvecklas är det väsentligt att företagen inom denna bransch lägger stor vikt på beslutsfattandet vid nya investeringar. Detta då valet av investering är direkt kopplat till den avkastning företaget kommer få i framtiden

Syfte: Syftet med denna studie är att redogöra vilka investeringsmetoder som används i svenska skogsföretag samt analysera om det finns några skillnader i val av investeringsmetoder mellan stora, medelstora och små skogsföretag. Vi vill även analysera om det finns ett samband mellan val av investeringsmetod och utbildningsnivå på ansvarig som tar fram innehållet till kalkylen.

Metod: Studien består utav en intervjustudie med 15 svenska skogsföretag. Datainsamlingen består av primärdata som samlats in genom semi-strukturerade och strukturerade intervjuer.

Slutsats: I studien har olika faktorer undersökts för att se vad det är som påverkar valet av investeringsmetod. Studien fann ett samband mellan utbildningsnivå, storlek på företaget och val av investeringsmetod.

Place, publisher, year, edition, pages
2016. , 66 p.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-55152OAI: oai:DiVA.org:lnu-55152DiVA: diva2:951501
Subject / course
Business Administration - Management Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Presentation
2016-08-09, 10:45 (Swedish)
Supervisors
Examiners
Available from: 2016-08-09 Created: 2016-08-09 Last updated: 2016-08-09Bibliographically approved

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