Successiv resultatavräkning i en projektbaserad verksamhet
(2013) FEKH69 20092Department of Business Administration
- Abstract
- Purpose: The purpose of this study is to describe and analyze Dresser Wayne AB’s problem with percentage of completion method in a project. Methodology: With a deductive approach a case study was conducted. The survey methodologies used are qualitative interviews and analysis. Theoretical perspectives: The theoretical framework is based on literature concerning accounting control management, project management and percentage of completion method in project-based companies. Empirical foundation: The interviewees were working at the international company Dresser Wayne AB in Malmö, which has a lot of expertise in the area in the above-mentioned keywords. Conclusions: The study showed that project-based company or operation, which let the... (More)
- Purpose: The purpose of this study is to describe and analyze Dresser Wayne AB’s problem with percentage of completion method in a project. Methodology: With a deductive approach a case study was conducted. The survey methodologies used are qualitative interviews and analysis. Theoretical perspectives: The theoretical framework is based on literature concerning accounting control management, project management and percentage of completion method in project-based companies. Empirical foundation: The interviewees were working at the international company Dresser Wayne AB in Malmö, which has a lot of expertise in the area in the above-mentioned keywords. Conclusions: The study showed that project-based company or operation, which let the customer be a part of the main steering committee in the organization of the actual project, causes difficulty in the application of IAS 11. Successive result calculation is described through a study of the framework of accounting management. Finally the discussion has focused on transparency in corporate financial and accounting management, in order to understand IAS 11, by the choice of getting customer collaboration in advanced projects. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/3914550
- author
- Abdulmajid, Nivan LU
- supervisor
- organization
- course
- FEKH69 20092
- year
- 2013
- type
- M2 - Bachelor Degree
- subject
- keywords
- Accounting in project-based operations, financial control of project-based business, project phases, IAS 11, Percentage of completion method
- language
- Swedish
- id
- 3914550
- date added to LUP
- 2013-07-05 14:30:50
- date last changed
- 2013-07-05 14:30:50
@misc{3914550, abstract = {{Purpose: The purpose of this study is to describe and analyze Dresser Wayne AB’s problem with percentage of completion method in a project. Methodology: With a deductive approach a case study was conducted. The survey methodologies used are qualitative interviews and analysis. Theoretical perspectives: The theoretical framework is based on literature concerning accounting control management, project management and percentage of completion method in project-based companies. Empirical foundation: The interviewees were working at the international company Dresser Wayne AB in Malmö, which has a lot of expertise in the area in the above-mentioned keywords. Conclusions: The study showed that project-based company or operation, which let the customer be a part of the main steering committee in the organization of the actual project, causes difficulty in the application of IAS 11. Successive result calculation is described through a study of the framework of accounting management. Finally the discussion has focused on transparency in corporate financial and accounting management, in order to understand IAS 11, by the choice of getting customer collaboration in advanced projects.}}, author = {{Abdulmajid, Nivan}}, language = {{swe}}, note = {{Student Paper}}, title = {{Successiv resultatavräkning i en projektbaserad verksamhet}}, year = {{2013}}, }