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Värdering och systematisk allokering av egentillverkade anläggningstillgångar
Linköping University, Department of Management and Economics.
Linköping University, Department of Management and Economics.
2002 (Swedish)Independent thesis Advanced level (degree of Magister)Student thesisAlternative title
Valuation and systematic allocation of own produced fixed assets (English)
Abstract [en]

Background: The basis for a price valuation of a company is dependent on both its assets net worth and earnings calculations. While the assets are an important part of the valuation of a company, it is important that the valuation is reliable and resource usage can be measured and allocated to each time period.

Purpose: The purpose of this essay is to illustrate the difficulties when valuating and allocating own produced fixed assets.

Accomplishment: We have chosen a case study where the aims are to understand and explain the difficulties with valuating and allocating own produced fixed assets. The research is based on nine personal interviews.

Result: To obtain a reliable value on own produced fixed asset it requires an accurate project record and a well functioning time management system. The systematic allocation should reflect the actual usage period. An incorrect valuation or systematic allocation of usage can imply that the accounting loses its information value.

Place, publisher, year, edition, pages
Ekonomiska institutionen , 2002. , 101 p.
Series
Master Thesis in Business Administration (Magisteruppsats från Ekonomprogrammet), 2003:3
Keyword [en]
Business and economics, Own produced fixed assets, Depreciation, Systematic allocation, Fixed assets
Keyword [sv]
Ekonomi
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:liu:diva-1676OAI: oai:DiVA.org:liu-1676DiVA: diva2:19000
Uppsok
samhälle/juridik
Available from: 2003-03-31 Created: 2003-03-31

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • 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