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| Author: | Poe, C. D. Dillon, G. J. Day, K. |
| Title: | Replacing fixed assets in the construction industry. |
| Journal: | Management Accounting (New York)
1988 : AUG, VOL. 70:2, p. 39-43 |
| Index terms: | FIXED ASSETS CONSTRUCTION INDUSTRY REPLACEMENT COSTS FINANCIAL MODELS |
| Language: | eng |
| Abstract: | A review of capital investment decisions concerning the replacement of fixed assets by company managements in the construction industry. The two major decisions regarding the purchase and disposal of fixed assets. A decision model of 7 points covering operating costs and charge rates. The 3 problem areas: purchase/salvage values, repair and maintenance costs, and productivity. The proposed solutions and productivity states. The benefits of the models. |
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