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The nature of capital and income

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Object: The nature of capital and income

Monograph

Identifikator:
1780205023
URN:
urn:nbn:de:zbw-retromon-166182
Document type:
Monograph
Author:
Heinze, Gerhard http://d-nb.info/gnd/1156954630
Title:
Statische oder dynamische Zinstheorie?
Place of publication:
Leipzig
Publisher:
Deichert
Year of publication:
1928
Scope:
VIII, 165 Seiten
Tab.
Digitisation:
2021
Collection:
Economics Books
Usage license:
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Chapter

Document type:
Monograph
Structure type:
Chapter
Title:
Einleitung. Einige vergleichende Bemerkungen über die Lösungsversuche des Preisbildungs- und Verteilungsproblems bei Cassel und Schumpeter und die Problemstellung
Collection:
Economics Books

Contents

Table of contents

  • The nature of capital and income
  • Title page
  • Contents
  • Introduction. Fundamental concepts
  • Part I. Capital
  • Part II. Income
  • Part III. Capital and income
  • Part IV. Summaries
  • Index

Full text

      
  
  
  
  
  
  
  
  
  
   
    
    
     
   
  
   
   
    
     
  
  
  
  
  
      
Sec. 8] INCOME SUMMATION 157 
former, and this is normally the case, if the capital of the 
sawmill remains constant. At present, however, we are 
not concerned with the effects of income and outgo on 
capital, but only with the summation of income. 
§8 
The method of couples, then, is useful in showing of 
what elements income consists in any given case. The 
method of balances, on the other hand, exhibits the amount 
of income contributed from each article of capital as its 
source. The two methods, as applied to the example just 
given, are as follows: — 
MeTHOD OF BALANCES 
Capital Income Ouigo — of 
Ioggingeamp + + «+» + oo 8 50,000— . . .=+ $50,000 
Sawmill ii Se es wee 60,000 — $50,000 =+ 10,000 
Yumberyard . «2 aa el 70,000 — 60,000 =+ 10,000 
Warehouse . ll 80,000 — 70,000 =+ 10,000 
Stock of cloth in warehouse . . . 90,000 — 80,000 =+ 10,000 
Stock of cloth of tailor . . . . 100,000 — 90,000=+. 10,000 
Stock of clothes of customers . . 110,000 — 100,000 =+ 10,000 
$110,000 
MzerEOD OF COUPLES 
Income Qutgo 
oan. 
B6:800__50;0800 
‘ 5600 3 
Re py 
’ 0 30;6000 
[Viv 00 90; 
110,000 TUG;80C 
The two methods — balances and couples — show the 
same result, but from different points of view. By means 
of the method of balances we are enabled to see what part 
of the final net income is contributed by each of the articles 
in the group. By means of the method of couples, we are 
enabled to see of what the net Income jrom the entire group 
 
	        

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Die Selbstkosten-Berechnung Industrieller Betriebe. J. D.Sauerländers Verlag, 1921.
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