Study project (MComm)--University of Stellenbosch, 2000. / 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.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:sun/oai:scholar.sun.ac.za:10019.1/51811 |
| Date | 04 1900 |
| Creators | Bester, Johannes Coen |
| Contributors | Pienaar, W. J., Stellenbosch University. Faculty of Economic and Management Sciences. Dept. of Logistics. |
| Publisher | Stellenbosch : Stellenbosch University |
| Source Sets | South African National ETD Portal |
| Language | af_ZA |
| Detected Language | Unknown |
| Type | Thesis |
| Format | 98, [2] p. |
| Rights | Stellenbosch University |
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