Thesis (MBA)--Stellenbosch University, 2001. / ENGLISH ABSTRACT: The replacement of earthmoving machines forms a significant portion of the annual capital expenditure on South African mines. The decision on the timing of the replacement varies substantially between different operations, but frequently it is not based on any scientific study or analysis. The reason for this is that most textbooks propose complex calculations for the determination of an optimal replacement point, and subsequently the mathematical effort serves as a deterrent to those who are tasked with replacement evaluation. This study proposed a simple graphic method which is suitable for everyday use, and which can quickly be adapted when conditions change. The model furthermore makes provision for the analysis of the replacement of both the current machines (the so-called defenders) as well as an evaluation of potential replacement machines (the so-called challengers). In addition, the model also makes provision for the incorporation of non-cash factors, such as productivity and reliability. / AFRIKAANSE OPSOMMING: Die jaarlikse vervanging van grondversuiwing masjienerie maak 'n groot deel uit van die kapitaalplan van die meeste Suid-Afrikaanse myne. Die metode van besluitneming oor die presiese tydsberekening van die vervanging verskil ook tussen die verskillende organisasies, maar dit is selde gebaseer op 'n wetenskaplike analiese. Die rede hiervoor is dat die meeste handboeke komplekse wiskunde modelle voorstel vir die berekening van 'n optimate masjien vervangingspunt. The kompleksiteit gee daartoe aan dat baie nie kans sien om dit te probeer doen nie, en gevolging wegskram van enige analise. Hierdie studie projek stel 'n eenvoudige grafiese model voor vir allerdaagse gebruik, wat ook vinning gewysig kan word as toestande verander. The model maak ook voorsiening vir die analise van beide die huidige masjien (die sogenaamde verdediger) se optimale vervangingspunt, sowel as die evaluasie van potentiele nuwe masjiene (die sogenaamde aanvallers.) Die model maak verder ook voorsiening vir faktore wat nie normaalweg in geldwaarde beskryf word nie soos byvoorbeeld produktiwiteit en betroubaarheid.

Submitted in fulfillment of the requirement for the Degree of Master of Technology: Cost and Management Accounting, Durban University of Technology, 2013. / Property, plant and equipment (PPE) constitute a significant portion of total assets of South African public higher education institutions. It is therefore important to keep proper records of the assets and to account for them accurately in the Annual Financial Statements. The aim of this study therefore was to investigate the accounting treatment of property, plant and equipment at public higher education institutions (PHEIs) in South Africa. The following objectives were addressed in this study, to: determine how assets are classified; find out how asset transactions are recorded; and to determine the accounting treatment of assets in terms of cost, depreciation, impairment and disposal. Based on the International Financial Reporting Standards, this study used a mixed-methods research approach to collect data regarding the accounting treatment of PPE at the 23 PHEIs in South Africa. Analysis of results indicated that some institutions: apply different useful lives for the same asset classes; use threshold amounts for the recording and depreciating of assets; use the same value for the recording and depreciating of assets while others record at one value but depreciate at a higher value; and depreciate PPE at different rates as they apply varying useful life to different asset classes. This study also found that while some institutions do impairment testing on an annual basis, others do not, as they do not have a policy in place for impairment testing. Given that the activities or business of educational institutions are similar in nature, this study recommends that PHEIs need to apply consistent recording of assets in terms of their useful life as the useful life of an asset has direct correlation with the surplus or deficit of an institution. This study makes further recommendations regarding the accounting treatment of PPE at PHEIs in South Africa based on the findings of this study. Suggestions for further research are also presented.

M. Tech. Business Administration / The research reviews how the implementation of total productive maintenance (TPM), as a maintenance strategy, can be adopted at DCD Wind Towers (Pty) Ltd., a wind tower manufacturing company in South Africa. It also focuses on maintenance management programmes, identifies obstacles, barriers and challenges to the implementation of maintenance management programmes.