Investeringsmetoder i svenska skogsföretag
Sammanfattning: 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.
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