Sökning: "importance in management accounting"

Visar resultat 1 - 5 av 110 uppsatser innehållade orden importance in 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. Analysing the effects of 24/7 Carbon-free Energy procurement strategies on the electricity system : Case Study of commercial and industrial sector in the Netherlands

   Master-uppsats, KTH/Skolan för industriell teknik och management (ITM)

   Författare :NINA JABŁOŃSKA; [2023]
   Nyckelord :24 7 Carbon-free Energy; carbon accounting; corporate electricity procurement; Energy Attribute Certificates; hourly matching; the Netherlands.; 24 7 kolfri energi; koldioxidredovisning; företagens elupphandling; energiattributcertifikat; timmatchning; Nederländerna.;

   Sammanfattning : Considering the growing importance of the electricity sector in the worldwide decarbonisation efforts, as well as large volumes of energy consumed by the commercial and industrial (C&I) sector, corporate power procurement is found to be a significant contributor to building a net zero economy. Within this topic, hourly matching of carbon-free electricity supply with demand, or 24/7 Carbon-free Energy (24/7 CFE), is identified as a next-generation power procurement framework, with growing interest from a wide range of stakeholders in the energy sector and benefits backed by robust research evidence. LÄS MER

4. 3. Taking Climate into Account - Carbon Management Tools for Investment Decisions and Progress Tracking at an Energy Company

   Master-uppsats, Lunds universitet/Innovationsteknik

   Författare :Rebecca Ahlin; Anna Malmberg; [2023]
   Nyckelord :Carbon accounting; carbon disclosure; carbon management; carbon management tools; environmental change management; internal carbon price; Technology and Engineering;

   Sammanfattning : Background: Climate change is becoming a more urgent issue, where global agreements and regulations are putting pressure on companies to calculate and disclose their greenhouse gas emissions to combat the problem. Other driving forces of carbon disclosure for companies include social, economic, and financial pressure, as well as firm specific internal factors. LÄS MER

5. 4. Lost in The Grocery Aisle: Navigating the challenges of food waste management through performance measurement systems and sensemaking

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

   Författare :Lucile Vanin; Hannah Bozorgnia; [2023]
   Nyckelord :KPIs; Management Control Systems; Sustainability; Sustainability Performance Measurement Systems; Sensemaking;

   Sammanfattning : This paper aims to uncover how Sustainability Performance Measurement Systems (SPMS), and more specifically KPIs, can be used as tools to make sense of the challenges inherent to sustainability management, within the specific empirical setting of food waste. Through a case study based on a global food retailer in Sweden, we aim to comprehend how employees use food waste KPIs to make sense of the challenges inherent to food waste management. LÄS MER

7. 5. Audit Firm Culture & Audit Quality : Qualitative Study – Sri Lankan Context

   Magister-uppsats, Umeå universitet/Företagsekonomi

   Författare :Nimesh Fernando; Ashoka Pradeep Kumara; [2023]
   Nyckelord :Audit Firm Culture; Audit Quality; Sri Lanka; Ethics; Professionalism; Work life Balance; Technology; Remuneration; Regulatory Influence;

   Sammanfattning : The purpose of the study is to understand the complex relationship between audit firm culture and audit quality within the unique context of Sri Lanka. Solely dependent on insights provided by a group of auditors the research identifies key factors that influence the culture of audit firms and its impact on the quality of audit services. LÄS MER