haku: @indexterm capital markets / yhteensä: 931
viite: 559 / 931
| Tekijä: | Lohmann, K. Rühmann, P. |
| Otsikko: | Marktverzinsung und Erhaltungskonzeptionen bei abnutzbaren Anlagegegenständen. |
| Lehti: | Zeitschrift für Betriebswirtschaft
1989 : DEC, VOL. 59:12, p. 1324-1337 |
| Asiasana: | COST ACCOUNTING INVESTMENT PLANNING CAPITAL MARKETS CAPITAL GOODS |
| Kieli: | ger |
| Tiivistelmä: | The paper investigates the influences of an initial investment in plant assets on cost accounting. The costs are determined according to the principle that all inputs get their market reward. Throughout this paper, a perfect capital market and a world of certainty are assumed. Furthermore, in Section B the assumption is made that capital goods can be bought or sold in a perfect market. Under these conditions, very general results can be reached: in a continuous time approach formulae are developed for the densities of depreciation and cost of capital. Section C: some of the procedures of cost determination suggested in the literature of applied economics are checked. |
SCIMA