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Successiv vinstavräkning: Riskhantering och redovisningsval vid successiv vinstavräkning
Högskolan Dalarna, Institutionen för information och teknik.
2022 (Svenska)Självständigt arbete på grundnivå (kandidatexamen), 10 poäng / 15 hpStudentuppsats (Examensarbete)Alternativ titel
Risk management and accounting choices when using the percentage-of-completion method (Engelska)
Abstract [en]

The percentage-of-completion metod is an accounting method that todays is used by many companies, mostly bigger or mediums sized entrepreneurial companies, to split the income and expenses for bigger ongoing projects over a period of time. This method is not entirely without its difficulties, but places high demands on how companies' internal processes and systems work. This is also a method that has received some criticism as it can be misleading and can also be used to deliberately give a misleading result in individual projects or companies as a whole. To work with this method, companies should be well aware of the risks and problems that come with it and how these can be avoided. This study is based on and analyzes the actual risks and problems that companies in the construction industry that work with the percentage-of-completion method in their daily work, see and how they are working to reduce these risks. The study is based on theories and regulations that exist within the subject. With a qualitative method of approach, a comparative case study has been performed where data from interviews have been compared with previous studies and previously known theories to draw conclusions about how risks and problems with this method can be avoided. The conclusions that could be drawn from the analysis of the interviews conducted in this study, and the previously collected theory, were that there are a number of risks that companies see with the percentage-of-completion method as a method, but that it is the only method available to in a fair way report ongoing projects without an unreasonable amount of work for the company and without the company's results becoming uneven and jerky. The analysis of the material also provided a common picture of how companies in this industry work, and should work to reduce or eliminate the risks with this method. These were to 1) Make sure to use an enterprise resource system that is accessible to everyone, 2) Avoid developing your own systems, but instead use "best practice" 3) Make sure that the systems are available to everyone in need of them at all times, 4) Keep the systems and forecasts updated and update them continuously, 5) Set up processes and working methods for checking the information in the systems, 6) Avoid endividual dependence, 7) Do not book costs in advance and 8.) Set up processes for continous improvements.

Ort, förlag, år, upplaga, sidor
2022.
Nationell ämneskategori
Företagsekonomi
Identifikatorer
URN: urn:nbn:se:du-41123OAI: oai:DiVA.org:du-41123DiVA, id: diva2:1647233
Ämne / kurs
Företagsekonomi
Tillgänglig från: 2022-03-25 Skapad: 2022-03-25

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