oru.sePublikationer
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Varulagervärdering - och dess komplexitet
Örebro University, Swedish Business School at Örebro University.
Örebro University, Swedish Business School at Örebro University.
2010 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

For many manufacturing companies the inventory is a large asset on the balance sheet and the valuation affects the company’s profit. Inventory valuation contains many problem areas and those responsible are often faced with the assessment questions. The purpose of this essay is to describe the complexity in inventory valuation focusing specifically on valuation of the normal capacity and of the obsolete goods and show how decision-makers in companies manage this complexity. Personal interviews were conducted with six manufacturing companies in Örebro. The results of the interviews were analyzed by means of a model which was constructed from a complexity theory perspective. From the analysis it became clear that there are several different aspects of the inventory valuation that leads to complexity. The degree of complexity turned out to largely depend on the individuals involved in the valuation, hence it was concluded that human elements are important factors. Regarding the valuation of normal capacity the complexity emerges from diversity in the interpretations of ambiguous rules. The fact that individual decision-makers in different companies make their calculations and valuations in different ways confirms this. In the study we found no single aspect causing complexity in the valuation of obsolete goods. However, we could see that the history and previous experience influence the way in which the decision-makers in the companies make their valuation. Another thing that we noticed in all the interviewed companies was that decision-makers made trade-offs between the estimated costs caused by complex decision procedures and the benefits acquired from these. These trade-offs between costs and benefits sometimes lead to simplified procedures and hence diminished accuracy in inventory valuation.

Place, publisher, year, edition, pages
2010. , 30 p.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-9815ISRN: ORU-HHS/FEK-GK-2010/0045--SEOAI: oai:DiVA.org:oru-9815DiVA: diva2:299548
Presentation
(English)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2010-07-06 Created: 2010-02-23 Last updated: 2017-10-18Bibliographically approved

Open Access in DiVA

No full text

By organisation
Swedish Business School at Örebro University
Business Administration

Search outside of DiVA

GoogleGoogle Scholar

urn-nbn

Altmetric score

urn-nbn
Total: 29 hits
CiteExportLink to record
Permanent link

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