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Relevant bibliographies by topics / Component Depreciation method

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Journal articles

Academic literature on the topic 'Component Depreciation method'

Author: Grafiati

Published: 4 June 2021

Last updated: 15 February 2022

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Journal articles on the topic "Component Depreciation method"

1

Svynous, Nadiia. "Depreciation as a source of investment resources of an agricultural enterprise." INNOVATIVE ECONOMY, no. 7-8 (November 2019): 78–84. http://dx.doi.org/10.37332/2309-1533.2019.7-8.11.

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Purpose. The aim of the article is generalization of scientists' approaches to the recognition of depreciation as a source of investment resources of agricultural enterprises and development of practical recommendations on the use of depreciation as a component of their own financial resources in order to recreate the material and technical base of farms in the corporate sector of the agrarian economy. Methodology of research. The following general scientific methods are applied in the course of the study: analysis and synthesis of generalized opinions of scientists on the treatment of categor

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2

DeBruine, Marinus, and Parvez R. Sopariwala. "Capacity Costs with Time-Based and Use-Based Asset Value Attrition." Accounting Horizons 25, no. 2 (2011): 337–56. http://dx.doi.org/10.2308/acch-10023.

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SYNOPSIS Traditional depreciation methods used by financial accounting as well as the capacity-based depreciation method recommended by managerial accounting literature assume that assets either lose value due to obsolescence or wear and tear. Recognizing that many assets lose value due to both obsolescence and use, Balakrishnan, Sivaramakrishnan, and Sunder, in the September 2004 issue of Accounting Horizons, propose a granularity framework that creates a nonlinear allocation by simultaneously considering an asset's use-based and time-based losses. However, their approach over-allocates and a

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3

Hornowski, Andrzej, and Tomasz Kondraszuk. "USE METHODOLOGY OF BEP TO ANALYZE MECHANIZATION COSTS ON FARM." Annals of the Polish Association of Agricultural and Agribusiness Economists XIX, no. 3 (2017): 85–91. http://dx.doi.org/10.5604/01.3001.0010.3364.

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The article attempts to adapt the BEP analysis methodology to assess the viability of agricultural machinery. It was assumed to treat the machine depreciation cost as a fixed cost, but only to the rational use threshold. Above this threshold, it was considered that depreciation should be calculated using the active method and treated as a variable cost. In this case it’s a technical potential and its wear becomes a bottleneck. In addition, it was considered reasonable to take into account the cost of interest on the capital employed, which would be a fixed cost. So far research on the efficien

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4

Grubb, Farley. "Colonial New Jersey Paper Money, 1709–1775: Value Decomposition and Performance." Journal of Economic History 76, no. 4 (2016): 1216–32. http://dx.doi.org/10.1017/s0022050716001029.

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I decompose the market value of Colonial New Jersey's paper money into its component parts, namely its real-asset present value and transaction premium. Its market value was predominately determined by its real-asset present value. I also find a small transaction premium that is positively associated with the quantity of paper money in circulation and with the land-bank method of paper money injection. This paper money was not a fiat currency. It traded below face value due to time-discounting not depreciation.

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5

Ivoylov, O. O., and A. G. Kochetov. "A method for analyzing the typical structure of direct costs in the cost of a laboratory test." Russian Clinical Laboratory Diagnostics 66, no. 3 (2021): 187–92. http://dx.doi.org/10.51620/0869-2084-2021-66-3-187-192.

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The basis for calculating the cost price of any product, including laboratory tests, is based on an estimate of direct costs of the production. At present, there are no systematic ideas about the structure of such costs, and approaches to their analysis have not been defined, in the management practice of medical laboratories. The purpose of this work was developing and testing a method for analyzing the structure of direct costs and their allocation bases when calculating the cost of a laboratory test. We analyzed data on the volume of laboratory tests performed in the clinical diagnostic lab

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6

Svoboda, P. "Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards." Agricultural Economics (Zemědělská ekonomika) 53, No. 10 (2008): 466–74. http://dx.doi.org/10.17221/927-agricecon.

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The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets in the accounting entities compiling the financial statements pursuant to the Czech national legislation and in conformity with the requirements of the International Accounting Standards IAS/IFRS and US GAAP. The substantial differences in the definitions and valuation of the tangible fixed assets in these systems have been determined, indicatin

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7

Svoboda, Patrik. "Reporting of tangible fixed assets pursuant to the Czech accounting law and International Accounting Standards IAS/IFRS and US GAAP." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 55, no. 6 (2007): 255–64. http://dx.doi.org/10.11118/actaun200755060255.

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The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets in the accounting entities compiling the financial statements pursuant to the Czech national legislation and in conformity with the requirements of the International Accounting Standards IAS/IFRS and US GAAP. The substantial differences in the definitions and valuation of the tangible fixed assets in these systems have been determined, indicatin

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8

Tyas, Nurina Prawinin, Nurmala Ahmar, and M. Ardiansyah Syam. "Model Prediksi Financial Distress Grup Perusahaan Keluarga Di Indonesia Dengan Model Beneish Ratio Index." Jurnal Riset Akuntansi & Perpajakan (JRAP) 7, no. 02 (2020): 235–46. http://dx.doi.org/10.35838/jrap.2020.007.02.20.

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ABSTRACT This study aims to test and prove the empirical evidence of the Financial Distress Prediction Model of Family Companies in Indonesia with the Beneish Ratio Index. The sample used in this study is a group of family companies in Indonesia which are listed on the Indonesia Stock Exchange with an observation period of 31 December 2014 to 2018. The research method used is a quantitative method with a survey approach for secondary data. The Days Sales in Receivable Index (DSRI), Sales Growth Index (SGI), Sales General and Administrative Index (SGAI), and Leverage Index (LVGI) variable

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9

Tyas, Nurina Prawinin, Nurmala Ahmar, and M. Ardiansyah Syam. "Model Prediksi Financial Distress Grup Perusahaan Keluarga Di Indonesia Dengan Model Beneish Ratio Index." Jurnal Riset Akuntansi & Perpajakan (JRAP) 7, no. 02 (2020): 235–46. http://dx.doi.org/10.35838/jrap.v7i02.1753.

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ABSTRACT This study aims to test and prove the empirical evidence of the Financial Distress Prediction Model of Family Companies in Indonesia with the Beneish Ratio Index. The sample used in this study is a group of family companies in Indonesia which are listed on the Indonesia Stock Exchange with an observation period of 31 December 2014 to 2018. The research method used is a quantitative method with a survey approach for secondary data. The Days Sales in Receivable Index (DSRI), Sales Growth Index (SGI), Sales General and Administrative Index (SGAI), and Leverage Index (LVGI) variable

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10

Mahagiyani, Mahagiyani. "ANALISIS STRUKTUR BIAYA PRODUKSI DAN UNIT COST UNTUK PENGENDALIAN BIAYA PRODUKSI." JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 1, no. 2 (2017): 208–15. http://dx.doi.org/10.30871/jama.v1i2.512.

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The high number of Usaha Kecil Menengah (UKM), Low-Middle Business, leads to increase tough competition among them. This competition requires the businessmen to improve efficiency and effectiveness inrunning the business. The purpose of this research is to find out the comparison between production cost structure and unit cost or cost per unit. This research is also aimed at controlling production cost through cost structure analysis, cost control and unit cost control. This is based on production cost accounting which consists of raw material cost, manpower cost, and factory overhead cost. In

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