haku: @author Swoboda, P. / yhteensä: 14
viite: 6 / 14
| Tekijä: | Swoboda, P. |
| Otsikko: | Kostenermittlung und Tarifbildung bei Elektrizitätsversorgungsunternehmen insbesondere hinsichtlich kalkulatorischer Kosten. |
| Lehti: | Journal für Betriebswirtschaft
1990 : VOL. 40:2, p. 66-76 |
| Asiasana: | COSTS PRICES ELECTRICITY INDUSTRY AUSTRIA |
| Kieli: | ger |
| Tiivistelmä: | Principles of definition of costs underlying a price-regulation are discussed. The following problems of definition of calculable costs are explained: the problem of the basis of depreciation /whether procurement cost, current price or reprocurement cost, should form the basis/, the timespan of depreciation, linear, degressive or progressive depreciation, the question of subsidizing construction and of interest rates during construction, costs of underemployment. Management of tax allowances for investigation and problems are analyzed. Formula for calculating present value of stock on the basis of allowed rate of return of equity capital is presented. |
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