haku: @indexterm EQUIPMENT / yhteensä: 141
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Tekijä: | Han, Xujun |
Otsikko: | A theory on average annual growth of equipment renewing (original in Chinese) |
Lehti: | Modernization of Management (c)
1994 : 1, p.36-37 |
Asiasana: | EQUIPMENT COST ACCOUNTING FIXED ASSETS |
Kieli: | chi |
Tiivistelmä: | The average annual cost of equipment is the sum of the annual holding cost and the annual operation cost of the equipment. The directions of changes of the two are opposite. For certain equipments there is objectively certain fixed time. It keeps the average annual cost at the lowest level. Theoretically, it is most favorable to an enterprise if its equipment can be renewed in the same year. |
SCIMA