haku: @indexterm FIXED COSTS / yhteensä: 59
viite: 38 / 59
| Tekijä: | Mller, B. |
| Otsikko: | Anlagekosten als Basis fur kurz- und lngerfristige Planungsprobleme |
| Lehti: | Zeitschrift für Betriebswirtschaft
1990 : AUG, VOL. 60:8, p. 815-836 |
| Asiasana: | INVESTMENT PLANNING BUDGETING CONTROL FIXED ASSETS FIXED COSTS |
| Kieli: | ger |
| Tiivistelmä: | The hierarchy based direct costing system conceived by Riebel treats fixed asset costs as directly assignable single costs of the effective life of the facility. Since calculation periods are normally shorter than the facility's effective live, the profit statement of the calculation period does not take into consideration these fixed asset costs. Within the frame of long range planning, in which multiperiod models are used, this fact reveals problems. To overcome these difficulties, a definition of the fixed asset costs assignable to the effective life of the facility is given using the conception of the economic profit. Finally some common aspects as well as differences to other fixed asset cost definitions discussed in literature are outlined. |
SCIMA