Kosteberekening en tariefvasstelling van konstruksiemasjiene en voertuie

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dc.contributor.advisorPienaar, W. J.
dc.contributor.authorBester, Johannes Coen
dc.contributor.otherStellenbosch University. Faculty of Economic and Management Sciences. Dept. of Logistics.en_ZA
dc.date.accessioned2012-08-27T11:34:42Z
dc.date.available2012-08-27T11:34:42Z
dc.date.issued2000-04
dc.descriptionStudy project (MComm)--University of Stellenbosch, 2000.en_ZA
dc.description.abstractENGLISH 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.en_ZA
dc.description.abstractAFRIKAANSE 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.af_ZA
dc.format.extent98, [2] p.
dc.identifier.urihttp://hdl.handle.net/10019.1/51811
dc.language.isoaf_ZAaf_ZA
dc.publisherStellenbosch : Stellenbosch Universityen_ZA
dc.rights.holderStellenbosch Universityen_ZA
dc.subjectConstruction equipment -- Costsen_ZA
dc.subjectConstruction equipment -- Maintenance and repair -- Costsen_ZA
dc.subjectDepreciationen_ZA
dc.subjectBusiness recordsen_ZA
dc.subjectConstruction industry -- Finance -- Managementen_ZA
dc.subjectDissertations -- Logisticsen_ZA
dc.subjectTheses -- Logisticsen_ZA
dc.titleKosteberekening en tariefvasstelling van konstruksiemasjiene en voertuieaf_ZA
dc.typeThesisen_ZA
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