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| Tekijä: | Eichin, R. Schneeweiss, C. |
| Otsikko: | Determining Depreciations as a Two-Stage Problem |
| Lehti: | Schmalenbach business review
2001 : APR, VOL. 53, p. 66-81 |
| Asiasana: | FACILITY MANAGEMENT INVESTMENT PRODUCTION PLANNING |
| Kieli: | eng |
| Tiivistelmä: | Within the framework of a hierarchical model, the paper determines depreciation rates for exhaustable facilities. It hierarchically integrates an investment model with a production model combining the tactical investment calculus with the operational cost accounting level. Using the anticipation procedure of hierarchical planning, depreciation rates, as part of contribution margin of the operational production model, influence the anticipated cash flow of the net present value (NPV) criterion of the investment model. Hence, using a two-stage procedure depreciation rates are determined as NPV-optimal cost parameters. The paper fully accounts for a stochastic environment and companies numerically the two-stage cost evaluation with linear depreciation. |
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