Estimating Current Cost Depreciation Expense Using Numerical Analysis and the STAPOL Technique: A Pedagogic Exposition.
Current cost accounting (CCA) recommendations have led to complex measurement problems. This paper aims to provoke discussion of the use of numerical analysis and the STAPOL technique as a method for measuring current cost depreciation expense. The measurement method analysed has a scientific founda...
| Publicado en: | Abacus Vol. 23; no. 2; pp. 141 - 157 |
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| Autores principales: | , |
| Formato: | Artículo |
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Wiley-Blackwell
Sep87
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| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=hlh&AN=5117485&site=ehost-live header: @attributes: shortDbName: hlh uiTerm: 5117485 longDbName: Humanities International Complete uiTag: AN controlInfo: bkinfo: jinfo: jid: 00013072 AUB jtl: Abacus issn: 00013072 maglogo: Y pubinfo: dt: Sep87 vid: 23 iid: 2 pid: 480 pub: Wiley-Blackwell artinfo: ui: 5117485 10.1111/j.1467-6281.1987.tb00146.x ppf: 141 ppct: 16 formats: fmt: @attributes: type: P size: 879KB tig: atl: Estimating Current Cost Depreciation Expense Using Numerical Analysis and the STAPOL Technique: A Pedagogic Exposition. aug: au: Craig, Russell Tippett, Mark su: Cost accounting STAPOL (Simulation game) Depreciation sug: subj: Cost accounting STAPOL (Simulation game) Depreciation ab: Current cost accounting (CCA) recommendations have led to complex measurement problems. This paper aims to provoke discussion of the use of numerical analysis and the STAPOL technique as a method for measuring current cost depreciation expense. The measurement method analysed has a scientific foundation, is simple to apply, and yields accurate results. With slight modification, the method analysed is also applicable to other areas of CCA characterized by intractable measurement problems. Unlike other papers which have used differential calculus to analyse the use of numerical analysis in accounting, the exposition in this paper depends on only a rudimentary knowledge of algebra. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: Y custom: Copyright of Abacus is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. item: Abacus holder: Wiley-Blackwell dt: @attributes: year: 1987 holdings: @attributes: islocal: N |
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