search query: @author Dierkes, S. / total: 6
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| Author: | Dierkes, S. Hanrath, S. |
| Title: | Ermittlung und Entscheidungsrelevanz kalkulatorischer Zinskosten für das Anlagevermögen bei nutzungsabhängigem Verschleiss - ein investitionstheoretischer Lösungsansatz |
| Journal: | Zeitschrift für Betriebswirtschaft
2001 : AUG, VOL. 71:8, p. 953-972 |
| Index terms: | Cost accounting |
| Language: | ger |
| Abstract: | In the literature of cost accounting the costs of capital for fixed assets are always treated as fixed costs. This paper illustrates that this is not correct for short-run decisions in the case of depreciation based on production units. Furthermore it is shown how the known residual income performance measure has to be modified to get the right decisions. |
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