Der Salzhandel, die Salinen und Salzbergwerke Württembergs im 19. Jahrhundert

Valuation, depreciation and the rate base

Bibliographic data

Monograph

Identifikator:: 1023136384

URN:: urn:nbn:de:zbw-retromon-39354

Document type:: Monograph

Author:: Neumann, Paul

Title:: Der Salzhandel, die Salinen und Salzbergwerke Württembergs im 19. Jahrhundert

Place of publication:: Tübingen

Publisher:: Druck von H. Laupp jr.

Year of publication:: 1912

Scope:: 1 Online-Ressource (III, 175 Seiten)

Digitisation:: 2018

Collection:: Economics Books

Usage license:: Get license information via the feedback formular.

Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: I. Abschnitt. Allgemeine Darstellung

Collection:: Economics Books

INTRODUCTION AND GENERAL NOTES which are necessary to manufacture or to care for the article pending the time of sale. The operating costs of the business. The depreciation of the plant or the replacement require- ments thereof. The profit which it is desired to make. When these elements are known and a proper analysis of operating cost has been made the prudent business man will distribute his fixed elements of cost, such as management, de- preciation and the like with a view to making the price of the article or the charge for the service which he renders, attractive to his customers. In a large machine works where the charges for repair work appeared unusually high, it was found upon investigation that overhead expenses were unequally distributed to new and to the repair work. This was done in order that new work which had to be obtained in competition with other concerns could be taken at lower figures. While this is only an isolated example, it shows the importance of being in a position to analyze costs in order that charges may be fixed low enough to secure business and yet high enough to yield an adequate profit. Reference to the Tables in this Volume. — As an aid to the appraisers of industrial and public utility properties, this volume would fail in its purpose without tables containing information relating to the probable term of service and the expectancy of the articles in common use in such establishments or plants and also interest and annuity, amortization and depreciation tables. The amortization and depreciation table not only covers a range from 2-year life to 75-year life, but it has been so arranged that the remaining years of service, instead of age, can be made the starting point when it is desired to enter the table for present value and the so-called current rate of depreciation. While such tables and explanations as are furnished in this volume are generally applicable they have been prepared, as stated, with special reference to the requirements of appraisers and of the public service commissions and of other rate-fixing /

Access restriction

Copyright

fullscreen: Valuation, depreciation and the rate base

Monograph

Chapter

Table of contents

Download

Monograph

Chapter

This page

Image fragment

Citation links

Citation recommendation