Krytyka deprecjacji w teorii ekonomii

• Autorzy: Alan Abouchar

Warianty tytułu

Criticism of the Depreciation in the Theory of Economy

• Języki publikacji: PL

Abstrakty

Autor omawia zarzuty stawiane przez ekonomistów wobec deprecjacji, przedstawia kontrargumenty, dokonuje przeglądu amerykańskiej literatury pod kątem podejścia do problemu deprecjacji, omawia efekty pomijania deprecjacji. Autor postuluje dostosowanie teorii ekonomii do deprecjacji i zajęcie się sposobami jej mierzenia.

EN

The author criticises the accounting approach to the problem of fixed assets depreciation. It is considered too arbitrary and not reflecting the so-called alternative costs. The idea of the alternative costs is commonly used in the Amercian literature when determining the depreciation of fixed assets. Knowing that, it is possible to concentrate on various dimensions of capital consumption and calculate the changes occurring in the consumption according to the demand. (original abstract)

Słowa kluczowe

PL

Analiza kosztów; Amortyzacja; Wycena środków trwałych

EN

Cost analysis; Amortization; Valuation of fixed assets

• Czasopismo: Zeszyty Naukowe / Akademia Ekonomiczna w Krakowie
• Rocznik: 1992
• Numer: nr 393
• Strony: 87--101

Twórcy

autor

Alan Abouchar

Bibliografia

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