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Hur värderas en trend?: Lagerredovisning i konfektionsbranschen
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2018 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
How is a trend valued? : Inventory accounting in the clothing industry (English)
Abstract [sv]

Titel: Hur värderas en trend? Lagerredovisning i konfektionsbranschen.

Bakgrund: Varulagret är en av de stora tillgångsposterna i balansräkningen förkonfektionsföretag. Det är därför viktigt att värderingen av det blir rättvisande och ger korrektinformation till företagets intressenter. Eftersom trender idag rör sig allt snabbare riskerarföretagets varulager att utsättas för större inkurans än tidigare, vilket gör det svårare attvärdera. Detta göra att företag i sin strävan efter legitim lagerredovisning behöver förhålla sigtill sitt sociala kontext. Det blir grunden till studiens problemformulering och syfte som därförämnar identifiera det sociala kontext som ligger till grund för varulagersredovisning ikonfektionsföretag.

Syfte: Studien avser att ge en förståelse för hur det sociala kontextet formar redovisningen avvarulager i konfektionsbranschen. Syftet är att komplettera kunskapen om hurkonfektionsföretag bemöter utmaningarna och osäkerhetsfaktorerna vid lagerredovisning.

Metod: Utifrån befintlig litteratur har ett socialt kontext tagits fram, vilket företag behöverförhålla sin lagerredovisning till. Uppsatsen består sedan av en kvalitativ intervjustudie medföretag i konfektionsbranschen. Intervjuernas syfte är också att identifiera ytterligare faktorersom kan påverka hur företag formas gällande lagerredovisning.

Resultat/Slutsatser: Uppsatsens resultat visar att företag idag är medvetna om problematikenmed de snabbrörliga trenderna men det är inget som de tar större hänsyn till i sinlagerredovisning. Den belyser också att lagerredovisning i branschen i dagsläget ärstandardiserad.

Abstract [en]

Title: How is a trend valued? Inventory accounting in the clothing industry.

Background: Inventory is one of the major asset items in the balance sheet for clothing companies. It is therefore important that the valuation of it becomes fair and provides accurate information to the company's stakeholders. As trends today are moving faster, companies' inventories are subjected to greater obsolescence than before, making it harder to value. This means that companies in their pursuit of legitimate inventory accounting need to relate to their social context. This will be the basis for the study's problem and purpose, which therefore aims to identify the social factors that underlie inventory reporting in clothing companies.

Purpose: The study intends to provide an understanding of how the social context shapes the accounting of inventories in the clothing industry. The purpose is to supplement the knowledge of how clothing companies responds to the challenges and uncertainties in inventory accounting.

Method: Based on existing literature, a social context has been drawn up, to which companies need to relate its inventory report. The thesis then consists of a qualitative interview study with companies in the clothing industry. The purpose of the interviews is also to identify additional factors that may affect how companies inventory accounting shapes.

Results / Conclusions: The results of the survey shows that companies today are aware of the problems with fast-paced trends, but that's nothing they take into major account in their inventory accounting. It also appears that the inventory valuation in the industry today is standardized.

Place, publisher, year, edition, pages
2018. , p. 140
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-75432OAI: oai:DiVA.org:lnu-75432DiVA, id: diva2:1215806
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2018-06-12 Created: 2018-06-09 Last updated: 2018-06-12Bibliographically approved

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