Kosteberekening en tariefvasstelling van konstruksiemasjiene en voertuie

Bester, Johannes Coen (2000-04)

Study project (MComm)--University of Stellenbosch, 2000.

Thesis

ENGLISH ABSTRACT: The purpose of this assignment is to develop a method for rate making of construction machines and vehicles. An analysis of the fixed and variable cost of machines and vehicles are made together with the allocation of overhead costs. After anal ising the various cost components a model is developed for the determination of depreciation and finance charges by using the utilization of the relevant plant item. The figures obtained from this model are then used in an asset register. The information needed by the Receiver of Revenue is also included in this register for calculating the depreciation value at the end of the financial year. The maintenance and replacement of plant equipment are also discussed. Before the conclusion the necessity of keeping accurate records and the use of budgets for managing are looked at.

AFRIKAANSE OPSOMMING: Die doel van die werkstuk is om 'n raamwerk daar te stel wat gebruik kan word vir tariefvasstelling van konstruksiemasjiene en - voertuie. In Ontleding van die vaste en veranderlike koste van masjinerie en voertuie word gemaak, asook die hantering van oorhoofse koste in die onderneming. Nil die bespreking van die verskillende kostekomponente waaruit 'n tarief bestaan, word die klem geplaas op die berekening van waardevermindering. 'n Model vir waardeverminderingen finansieringskostebepaling aan die hand van die benutting van toerusting word ontwikkel. Die inligting sodoende verkry word saamgevat in 'n bateregister tesame met die inligting noodsaaklik vir die Ontvanger van Inkomste om waardeverminderingafskrywings te maak aan die einde van elke finansiele jaar. Die onderhoud en vervanging van toerusting word ook bespreek. Ter afsluiting word rekordhouding en die opstel van begrotings bespreek en die nut daarvan vir bestuur uitgewys.

Please refer to this item in SUNScholar by using the following persistent URL: http://hdl.handle.net/10019.1/51811
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