haku: @author Küpper, H. U. / yhteensä: 7
viite: 4 / 7
| Tekijä: | Küpper, H. U. |
| Otsikko: | Investitionstheoretische vs. kontrolltheoretische Abschreibung. |
| Lehti: | Zeitschrift für Betriebswirtschaft
1988 : MAR, VOL. 58:3, p. 397-415 |
| Asiasana: | INVESTMENT PLANNING COST ACCOUNTING DEPRECIATION ACCOUNTING |
| Kieli: | ger |
| Tiivistelmä: | Last time two alternatives of calculating deprecations have been suggested: investment approach and optimal control approach. It is shown that under same conditions both theoretical approaches determine identical machine costs for planning. The conformities and the differences between these alternatives are analyzed. Each approach has special advantages. Investment approach seems to be better for short run planning and empirical tests, while optimal control fits better for middle and long range planning. These approaches can form the basis for a dynamic theory of managerial costs accounting. |
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