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Värdering och systematisk allokering av egentillverkade anläggningstillgångar / Valuation and systematic allocation of own produced fixed assets

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.

Identiferoai:union.ndltd.org:UPSALLA1/oai:DiVA.org:liu-1676
Date January 2002
CreatorsEriksson, Patrik, Mathiessen, Mi
PublisherLinköpings universitet, Ekonomiska institutionen, Linköpings universitet, Ekonomiska institutionen, Ekonomiska institutionen
Source SetsDiVA Archive at Upsalla University
LanguageSwedish
Detected LanguageEnglish
TypeStudent thesis, info:eu-repo/semantics/bachelorThesis, text
Formatapplication/pdf
Rightsinfo:eu-repo/semantics/openAccess
RelationMagisteruppsats från Ekonomprogrammet, ; 2003:3

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