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Investeringars mål och valet av kapitalbudgeteringstekniker: En studie av medelstora företag med humankapital som betingad faktor
Kristianstad University, Faculty of Business.
Kristianstad University, Faculty of Business.
2018 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
The relationship between the target goal of an investment and the choice of capital budgeting techniques : A study of medium-size companies with human capital as a moderating factor (English)
Abstract [sv]

Denna studie syftar till att undersöka sambandet mellan målet med en investering och en beslutsfattares val av kapitalbudgeteringstekniker i medelstora företag. Vidare har beslutsfattarens humankapital lagts till som modererande faktor för att kontrollera dess påverkan på det generella sambandet mellan målet med en investering och valet av kapitalbudgeteringstekniker. Baserat på 51 kvantitativa svar från beslutsfattare i medelstora företag visar resultatet att valet av kapitalbudgeteringstekniker varierar beroende på vilket mål investeringen syftar till att uppfylla medan beslutsfattarens humankapital inte visat någon modererande effekt. Vidare bidrar studien med en alternativ uppdelning av kapitalbudgeteringstekniker som frångår den teoretiska uppdelningen, en uppdelning som är mer praktiskt orienterad och ser till intressenters målsättningar. 

Abstract [en]

This study aims to explore the relationship between the target goal of an investment and the choice of capital budgeting techniques made by decisionmakers in medium-size companies. Furthermore, the decisionmaker’s human capital has been added as a moderating factor to control for its impact on the general relationship between the goal of an investment and the choice of capital budgeting techniques. Based on 51 questionnaires from decisionmakers in medium- size companies, the results show that the choice of capital budgeting techniques varies depending on the target goal of the investment, where shareholders generally chose sophisticated techniques and stakeholders tend to use the unsophisticated techniques. Contrastively, the decisionmaker’s human capital shows no moderating effect. Finally, this study provides an alternative structuring of capital budgeting techniques incongruent with theoretical approaches, one that is more practically oriented and conscientious of the end target of interested parties. 

Place, publisher, year, edition, pages
2018. , p. 65
Keywords [en]
Capital budgeting techniques, Decisionmakers, Human capital, Medium-sized companies, Shareholders, Stakeholders, Stakeholder theory, Resource-based theory, Quantitative study
Keywords [sv]
Kapitalbudgeteringstekniker, Beslutsfattare, Humankapital, Medelstora företag, Aktieägare, Verksamhetsintressenter, Intressentteori, Resursbaserad teori, Kvantitativ studie
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-18240OAI: oai:DiVA.org:hkr-18240DiVA, id: diva2:1220418
Subject / course
Banking and financing
Educational program
Degree of Bachelor of Science in Business and Economics
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2018-06-27 Created: 2018-06-18 Last updated: 2018-06-27Bibliographically approved

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CiteExportLink to record
Permanent link

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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
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  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf