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          Volume 06, Number 02, December 1981 >

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Authors: Watts, Myles J.
Helmers, Glenn A.
Issue Date: 1981-12
Abstract: This article addresses (1) the differences in machinery cost estimating techniques, particularly for depreciation and opportunity cost, and (2) the necessary modifications in cost estimating techniques to account for the changing monetary base under inflation. The conditions under which capital budgeting and traditional budgeting differ are examined on a before tax and after tax basis, with and without inflation. The variations in cost estimates depending upon techniques, and with and without inflation, are compared.
Institution/Association: Western Journal of Agricultural Economics>Volume 06, Number 02, December 1981
Total Pages: 18
Language: English
From Page: 129
To Page: 146
Collections:Volume 06, Number 02, December 1981

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