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Increased gross profits fromintangible and tangible assets: From a modular product’s perspective
Blekinge Institute of Technology, Faculty of Engineering, Department of Industrial Economics.
Blekinge Institute of Technology, Faculty of Engineering, Department of Industrial Economics.
2017 (English)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

The world and its economy is going through countless and significant changes. Intangible assets are one of these changes due to the economy and the society have a higher demand for information than before. Nevertheless, tangible assets are still important assets within the economy since no economy will function without tangible assets. Intangible assets and tangible assets can contribute to that a business is gaining competitive advantages and thereby, increasing the level of profits.

The focal study has been performed at Sweco Environment AB and aims to investigate how intangible assets and tangible assets contribute to increased gross profits within a specific service industry, where a modular product can be implemented. A modular product wasinvestigated in order to find differences and similarities which can affect a business’ opportunities to generate increased gross profit. The focal study is limited to a modular product and a specific industry, where it can be applied. In order to perform the focal study, scientific articles, books and reports have been utilised to form a foundation of the theoretical framework. The theoretical framework consists of sustainability, modularity and economics. Subsequently, a combination of a qualitative and quantitative research has been conducted. The qualitative research included observations and semi-structured interviews with experienced participants within the field. The quantitative research contained archival records with annual financial statements and balance sheets of private corporations within the Swedish market. The archival records were used in order to perform the econometric analysis.

The results from the observations and interviews demonstrated a holistic picture of the nonmodular product and the modular product. The main differences were found within the process from customer order to utilisation and the leasing option for the modular product. The econometric analysis which was performed in the specific service industry indicated that tangible assets were not statistically significant meanwhile, intangible assets were statistically significant. A 1 % increase in intangible assets contribute to 0.088 % increase in gross profit per employee. By investing in intangible assets does not only contribute to increased gross profits, it can also lead to competitive advantages.

Place, publisher, year, edition, pages
2017. , 77 p.
Keyword [en]
Product modularity, gross profit, intangible assets, tangible assets
National Category
Business Administration
Identifiers
URN: urn:nbn:se:bth-15076OAI: oai:DiVA.org:bth-15076DiVA: diva2:1136908
External cooperation
Sweco Environment AB
Subject / course
Degree Project in Master of Science in Engineering 30.0
Educational program
IEACI Master of Science in Industrial Management and Engineering
Supervisors
Examiners
Available from: 2017-08-30 Created: 2017-08-29 Last updated: 2017-08-30Bibliographically approved

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • harvard1
  • 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