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Axioms for Historical Cost Valuation
Journal of Accounting Research, 1971We wish to examine the support claimed for the set of axioms contained in The Foundations of Accounting Measurement by Yuji Ijiri.1 The purpose of those axioms is to enable an 'Axiomatic Structure of Historical Cost Valuation' to be developed (p. 87). And although that structure is intended to approximate conventional accounting (p.
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1979
The cost concept that is used in this study regarding the resources used in a project is that of the maximum benefits foregone. Suppose that a project’s input of, say, steel reduces the quantity of steel available in the rest of the economy. Then the cost of this steel is to be measured by the value it had to its users.
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The cost concept that is used in this study regarding the resources used in a project is that of the maximum benefits foregone. Suppose that a project’s input of, say, steel reduces the quantity of steel available in the rest of the economy. Then the cost of this steel is to be measured by the value it had to its users.
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A Satisfactory Benefit Cost Indicator from Contingent Valuation
Journal of Environmental Economics and Management, 1987Abstract Standard economic concepts are used to develop a model of individual behavior when subject to the constraints of the contingent valuation choice context. The model yields refutable consequences that are consistent with previously reported empirical findings, including some that have been thought to be anomalous.
John P Hoehn, Alan Randall
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QUALITY COST AND COMPANY VALUATIONS
Measuring Business Excellence, 1998Corporate financiers looking to increase the success rate of merger and acquisition transactions should consider conducting a quality cost analysis.
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Impact of cost valuation on cost-effectiveness in adult spine deformity surgery
The Spine Journal, 2017Over the past decade, the number of adult spinal deformity (ASD) surgeries has more than doubled in the United States. The complex surgeries needed to manage ASD are associated with significant resource utilization and high cost, making them a primary target for increased scrutiny.
Jeffrey L, Gum +13 more
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Partial Valuation in Cost-Benefit Analysis
SSRN Electronic Journal, 2012The National Highway Traffic Safety Administration (NHTSA) is considering promulgating a rule to increase rearview visibility in vehicles—a rule intended to reduce backover crashes, which occur when a vehicle moving in reverse strikes a pedestrian or a cyclist, and which kill hundreds and injure thousands of people a year.
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Alternative valuation of highway user delay costs
Civil Engineering and Environmental Systems, 2007Improved highway networks result in net benefits to society, of which the reduction in travel time is one of the most important. Similarly, the delay in travel due to construction and maintenance operations represents a real cost to users. Assignment of the value of time in the cases of both benefit and cost involves judgment, since individuals value ...
Adam J. Trzcinski, Ross B. Corotis
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The Valuation of Costs and Benefits
1971The basic decision rule so far derived requires that benefits and costs be expressed in monetary units for each period of time over the economic life of the project, and that these values be discounted by some chosen SDR to obtain a net present value of social benefits.
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The cost of capital in valuation
2012Die vorliegende Arbeit stellt unterschiedliche Methoden zur Bewertung von Unternehmen und Investitionsmöglichkeiten vor und legt den Schwerpunkt hierbei auf die Kapitalkosten und insbesondere deren Schätzung, als diese eines der entscheidenden Elemente in jedem Bewertungsprozess sind.
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