search query: @indexterm Depreciation / total: 99
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| Author: | Kpper, H.-U. Zhang, S. |
| Title: | Der Verlauf anlagenabhngiger Kosten als Bestimmungsgrosse variabler Abschreibungen |
| Journal: | Zeitschrift für Betriebswirtschaft
1991 : JAN, VOL. 61:1, p. 109-126 |
| Index terms: | COST ACCOUNTING MAINTENANCE MACHINERY INDUSTRY COST BENEFIT ANALYSIS DEPRECIATION |
| Language: | ger |
| Abstract: | Various studies about the cost of usage and maintenance of machines led to the hypothesis of increasing costs over time. This hypothesis is analyzed and confirmed by a special survey. It shows that the increase in cost is not smooth and depends on several variables: output per unit of time, life-time, culminated output and general overhauls. These empirical results are an important basis for the determination of variable depreciation with the investment approach of cost accounting. Since the precise determination of the influence of a single variable is not possible to a full extent, the determination of variable depreciation has to be achieved by both empirical and theoretical cost analysis. |
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