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Rättvisande bild av redovisningspoten övriga verksamhetskostnader: En fallstudie hos stadsbyggnadsförvaltningen Eskilstuna kommun
Mälardalens högskola, Akademin för ekonomi, samhälle och teknik.
Mälardalens högskola, Akademin för ekonomi, samhälle och teknik.
Mälardalens högskola, Akademin för ekonomi, samhälle och teknik.
2013 (svensk)Independent thesis Basic level (degree of Bachelor), 10 poäng / 15 hpOppgave
Abstract [en]

Date:                                               May 29th 2013

Level:                                              Bachelor thesis in business studies 15 ECTS

Institution:                                   School of economy, society and technology, EST, Mälardalen University

Authors:                                        Lawrence Bogdan, Martin Kabroo and Maud Karlsson

Title:                                               True and fair view of the accounting report other operating expenses - a case study of city planning administration in Eskilstuna Municipality.

Tutor:                                              Kent Trosander

Principals:                                     Stadsbyggnadsförvaltningen, Eskilstuna kommun (city planning administration)

Keywords:                                    Municipal accounting, municipal budgeting, financial statements and code system

Questions:                                    Interpretation of free acting space in city planning administration? How can it report a fairer documentation of other operating expenses for city planning administration? How can the accounting record of other operating expenses be specified in a different way? How can the accounting record of other operating expenses be divided into several subheadings?

Purpose:                                        The purpose of this study is to provide a fairer documentation of accounting other operating expenses, and how it should be presented in a simple and educational way.

Method:                                        The study is based on a qualitative approach.                                                           The approach that is applied is abductive method

Conclusion:                                  Free acting space is limited within the city planning administration.

A fairer documentation of the income statement in the accounting record of other operating expenses can be designed more flexible.

The income statement can be specified by subheadings, categorization of counterparties, a system of notes or a hyperlink.

We can not see that mergers of account in the Kommun-Bas 13 would give a more fairer picture of the view of other operating expenses for city planning administration. Due to the nature of the financial transactions that occur and have a largely impact on account classes belonging to other operating expenses.

sted, utgiver, år, opplag, sider
2013. , s. 37
Emneord [sv]
Kommunal redovisning, kommunal budgetering, resultatrapport och kodplan
HSV kategori
Identifikatorer
URN: urn:nbn:se:mdh:diva-19469OAI: oai:DiVA.org:mdh-19469DiVA, id: diva2:631548
Fag / kurs
Business Administration
Veileder
Examiner
Tilgjengelig fra: 2013-06-27 Laget: 2013-06-21 Sist oppdatert: 2013-06-27bibliografisk kontrollert

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