Investment Decision Making
Juntunen, Anssi (2020)
2020
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Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-2020060216451
https://urn.fi/URN:NBN:fi:amk-2020060216451
Tiivistelmä
The topic was assigned by the masonry company Muuraus Nahkala Oy which had an idea of investing in their own transportation fleet for the lifts and container housing for the workers on the construction sites. So far, they have been buying these services from service providers. The aim of the thesis was to determine how much investing in their own equipment would require capital and what the desirable cost savings would be in the long run.
The basis for the theory consisted of cost and investment accounting and what to consider when investing in new equipment and personnel. The results were supported by sources that covered the areas of bookkeeping and financial management. Finally, the fields and numbers in an excel table were selected to match with the views in practice.
As a result, the case company was provided an excel table where the factors and formulas were set up in a way that they could provide accurate figures as long as the entered data was correct. The biggest cost factors were also analyzed as well as their impact on the final figures.
Another goal, which was to determine how much savings would be achieved by investing in the company’s own equipment, could not yet be determined due to the fact that with the current amount of purchased services, there was no need for the investment. However, potentially in the future this need will arise.
The basis for the theory consisted of cost and investment accounting and what to consider when investing in new equipment and personnel. The results were supported by sources that covered the areas of bookkeeping and financial management. Finally, the fields and numbers in an excel table were selected to match with the views in practice.
As a result, the case company was provided an excel table where the factors and formulas were set up in a way that they could provide accurate figures as long as the entered data was correct. The biggest cost factors were also analyzed as well as their impact on the final figures.
Another goal, which was to determine how much savings would be achieved by investing in the company’s own equipment, could not yet be determined due to the fact that with the current amount of purchased services, there was no need for the investment. However, potentially in the future this need will arise.