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물가변동기의 효과적 감가삼각법에 관한 연구 : A Study of Reasonable Depreciation Method for Price-Level Changes

DC Field Value Language
dc.contributor.author노병탁-
dc.date.accessioned2010-02-05T07:25:57Z-
dc.date.available2010-02-05T07:25:57Z-
dc.date.issued1968-06-
dc.identifier.citation경영논집, Vol.2 No.2, pp. 132-153-
dc.identifier.issn1229-0491-
dc.identifier.urihttps://hdl.handle.net/10371/50903-
dc.description1968-06-
dc.description.abstractIn this' article, an effort has been made to study and suggest a new reasonable depreciation method for price-level changes, the problem of which comes to be of great importance in the contemporary accounting field.

In spite of the accounting convention of the stability in the monetary unit, recent economic conditions including price-level changes become serious to such an extent that the convention is not likely to be accepted as before because of the inflationary factors appeared in economic aspects. This kind of economic trend has brought about many difficult problems to be handled particularly in the field of depreciation accounting. At the same time, according as the development of a firm requires the more portion of durable means of production in operating assets, the problems of depreciation become to turn more profound in inflationary situation.

There are of course various depreciation methods for dynamic inflationary conditions. Most of them, however, dont go so deep as to be able to settle all the subjects which depreciation accounting faces under such a condition, but stop In Solving only a portion of the subjects. We here feel the necessity of a new and more useful depreciation method in the case.

This is why we are going to see this article. In order to establish a new depreciation formular, we will make our approaches on the idea which is otherwise than the other existing depreciation methods thought. And we will become to know how reasonable the results from the new formular are.
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dc.language.isoko-
dc.publisher서울대학교 경영연구소-
dc.subject132-153-
dc.title물가변동기의 효과적 감가삼각법에 관한 연구-
dc.title.alternativeA Study of Reasonable Depreciation Method for Price-Level Changes-
dc.typeSNU Journal-
dc.contributor.AlternativeAuthorRO, BYUNG-TAK-
dc.citation.journaltitle경영논집-
dc.citation.endpage153-
dc.citation.number2-
dc.citation.pages132-153-
dc.citation.startpage132-
dc.citation.volume2-
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