Generationsskifte af Autosalg A/S: Gennemgang af et konkret generationsskifte

Sarah List

Student thesis: Diploma thesis


This thesis will present methods and models to implement generational change in a Danish company and analyse and discuss the implications of choosing these methods and models. The goal of the thesis is to analyse the Danish company Autosalg A/S and identify the most optimal solution to implement a generational change from the father of the family to the daughter and the two sons. This includes identifying the most optimal company structure and at the same time keeping the cost of this change to a minimum for all involved parties. The goal is to find the optimal solution that also includes the needs and wishes of the family. The target group of this thesis s thought to be Danish companies that considers executing a generational change but lacks knowledge of the possibilities to implement this. To find the best recommendation for this family a number of methods and models are used and analysed to find the ones that fits best in this specific case. Firstly a strategic analysis is conducted using Porters Five Forces and PEST to establish the grounds for the continuation of the business after the generational change. This investigation is concluded in a SWOT analysis. Together with an analysis of the economical key figures it is established that the business is healthy and will be able to continue in the future market. The thesis then present the current structure of Autosalg A/S to establish the current state of the business and the grounds for generational change among here the stock ownership, holding company’s etc. Hereafter the thesis discusses the different possible and relevant models for the structure of the company. For each of these approaches there is also a consideration of the economical impact of the possibilities. The different models and their fits to the wishes and needs in the case of Autosalg A/S is analysed. The thesis analysis concludes in the selection of a company structure that fits the needs and wishes of the family as well as a selection that will be possible based on the current structure and with the minimal economic impact on the family involved in the generational change based on the lowest impact of taxation as well as a flexible company structure where the generational change can be implemented easily.

EducationsGraduate Diploma in Accounting and Financial Management, (Diploma Programme) Final Thesis
Publication date2012
Number of pages78