Department of Logistics

Permanent URI for this community

Now showing 1 - 1 of 1

Kosteberekening en tariefvasstelling van konstruksiemasjiene en voertuie
(Stellenbosch : Stellenbosch University, 2000-04) Bester, Johannes Coen; Pienaar, W. J.; Stellenbosch University. Faculty of Economic and Management Sciences. Dept. of Logistics.
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.