Sökning: "Strategic management accounting"

Visar resultat 1 - 5 av 71 uppsatser innehållade orden Strategic management accounting.

  1. 1. Kapitalkostnadsberäkning och investeringsbedömning i några dominerande svenska industri- och fastighetsföretag

    Magister-uppsats, Linnéuniversitetet/Institutionen för management (MAN)

    Författare :Rudy Younan; Isak Kander; [2023]
    Nyckelord :Accounting Rate of Return; ARR; Avkastningskrav; Capital Asset Pricing Model CAPM ; Capital Budgeting; Company Wide Discount Rate; Corporate Discount Rates; Cost of Capital; Cost of Equity; Discount Rate; Hurdle Rate; Hurdle Rate Premium; Internal Rate of Return; Investeringsbedömning; Kalkylränta; Market Risk; Market Risk Premium; Net Present Value NPV ; Payback Method; Payback Time; Profitability Index; Project Specific Discount Rate; Risk-free Rate RRR ; Social Discount Rate; Unique Discount Rate; WACC; WACC Fallacy;

    Sammanfattning : Bakgrund: Betydelsen av investeringsbedömningen kan inte överbetonas till följd av dess långsiktiga fördelar för företagets giltighet och operativa funktionalitet. Beräkningsmetoder som används för investeringsbedömning bistår med nödvändig kunskap för att underlätta beslutsfattande samt för att skapa sig en tydligare bild över det föreslagna investeringsprojektet. LÄS MER

  3. 2. Hur används prognostisering av personalkostnader vid beslutsfattande? : En kvalitativ och kvantitativ studie som prövar variabler i prognostiseringssyfte för personalkostnader samt prognostiseringenspåverkan på humankapitalet

    Magister-uppsats, Linnéuniversitetet/Institutionen för management (MAN)

    Författare :Julia Henriksson; Magdalena Kärlin; [2023]
    Nyckelord :Prognostisering; prognostiseringsmodell; personalkostnader; humankapital; prognostisering av personalkostnader; nyckeltal; beslutsfattande.;

    Sammanfattning : Background and problem The problem originates in strategic cost accounting. Because of the prevailing condition on the market today, businesses must be aware of their position in the market, their weaknesses and their strengths in order to create and keep its competitiveness. LÄS MER

  4. 3. The Rise of the CFO - A Quantitative Study Investigating Investors' Reaction to the Evolution of the CFO Over Time

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Julia Sandblom; Sandra Holst; [2023]
    Nyckelord :Chief Financial Officer; CFO role; CFO turnover; Stock market reaction; CEO turnover;

    Sammanfattning : The role of the CFO has evolved substantially over the years. From being a traditional financial and accounting overseer to compromise a wider set of responsibilities, including financial management and strategic decision-making. LÄS MER

  5. 4. Pre-decision control mechanisms of strategic investment decision - A multiple case study on the application and dynamism of pre-decision controls in Swedish real estate companies

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Yumeng Guo; Thomas lo; [2023]
    Nyckelord :Strategic investment decision SID ; Pre-decision control; Commercial real estate; Property investment; Uncertainty; Business and Economics;

    Sammanfattning : Summary Title - Pre-decision control mechanisms of strategic investment decision - A multiple case study on the application and dynamism of pre-decision controls in Swedish real estate companies Hand-In Date - 28 May 2023 Seminar date - 31 May 2023 Course - BUSN79 Degree Project: Accounting and Finance Authors - Thomas Lo & Yumeng Guo Advisor - Anders Anell Five Keywords - Strategic investment decision (SID), Pre-decision control, Commercial real estate, Property investment, Uncertainty Purpose - The purpose of this study is to investigate how pre-decision control mechanisms are applied in strategic investment decisions, and what contextual factors could influence the pre-decision control mechanisms. To fufill the purpose, the study examined the use of pre-decision controls in different strategic investment decision processes and the relationship between contextual factors and the dimensions of applied pre-decision controls, with a main focus on current increasing uncertainty. LÄS MER

  7. 5. Digitalization for the better? A case study of the role of MA in a dynamic capabilities process for digital transformation.

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Sumit Sharma; [2022-06-30]
    Nyckelord :Digital transformation; Management accounting; Dynamic capabilities; EDI; API; MCS; Sensing; Seizing; Reconfiguring;

    Sammanfattning : Dynamic capabilities are the antecedent of organizational and strategic routine by which managers alter their resource base to generate new value which creates strategies. The role of management accounting has largely been overlooked in the sense that previous literature has delineated its capacity to aid with strategic decision-making by moving away from its bean counter stereotype. LÄS MER