Abstract
Amortisation is one of the fundamental economic problems faced by a firm. It is a problem relating to fixed capital, that is to say one of the two great factors of production distinguished by economists. Also its importance as an element in basic cost, although it varies greatly from one sector to another, is constantly increasing. Industrial and administrative automation is a current aspect of this long term trend. It is therefore essential to study the concept of amortisation thoroughly and to relate it to economic theory. This question has given rise to a great many studies, but it still remains incompletely solved.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
Bibliography
Boiteux, Marcel, ‘Comment calculer l’amortissement?’ Revue d’Économie Politique, January-February 1956.
Boiteux, Marcel, ‘L’amortissement industriel: incidence des lois de dĂ©prĂ©ciation individuelle des installations sur les charges de capital d’une grande entreprise’, Annales des Mines, March 1956.
Boiteux, Marcel, ‘L’amortissement: dĂ©prĂ©ciation des automobiles’, Revue de statistique appliquĂ©e IV, No. 4, 1956.
Boiteux, Marcel, ‘L’amortissement peut-il jouer un rĂ´le dans le calcul Ă©conomique?’, Revue Française de Recherche OpĂ©rationnelle, No. 4, 1957.
Cotta, Main, La dépréciation du capital et le sujet économique, S.E.D.E.S., Paris. Defosse, Gaston, La gestion financière des entreprises, Presses Universitaires de France, Paris 1963.
Desrousseaux, Jacques, ‘Etude Ă©volutive des productions capitalistiques. Note interne des Charbonnages de France’, 1961–1962.
Desrousseaux, Jacques, ‘ThĂ©orie du dĂ©classement et du prix de revient rĂ©el dans les industries capitalistiques’, Revue Française de Recherche OpĂ©rationnelle, No. 26, 1963.
Henon, Robert, ‘L’amortissement du matĂ©riel industriel’, Journal de la SociĂ©tĂ© de Statistique, Paris 1963.
Henon, Robert, ‘La gestion du matĂ©riel dans les entreprises privĂ©es’, Cahiers du SĂ©minaire d’ÉconomĂ©trie, No. 1, 1951.
Henon, Robert, L’Économétrie au service de l’entreprise, Gauthier-Villars, Paris 1964.
Lhermitte, Pierre, ‘Calcul thĂ©orique de l’amortissement’, Revue Française de Recherche OpĂ©rationnelle, No. 26, 1963.
Lhermitte, Pierre, ‘De l’équivalence entre le calcul Ă©conomique classique et le langage de l’amortissement’, Revue Française de Recherche OpĂ©rationnelle, No. 23, 1962.
Lesourne, Jacques, Economic Analysis and Industrial Management, Prentice-Hall, 1963.
Massé, Pierre, Optimal Investment Decisions: Rules for Action and Criteria for Choice, Prentice-Hall, 1962.
Rullière, G, G., ‘Amortissement et dĂ©cision d’amortissement de l’entrepreneur’, Revue d’Économie Politique, November-December, 1956.
Saliers, E. A., Depreciation Principles and Applications, The Ronald Press Company, New York 1939.
Samuelson, P. A., Economics, McGraw Hill, 8th ed. 1970.
Terborgh, George, Dynamic Equipment Policy, McGraw-Hill Book Company, 1949.
Terborgh, George, Realistic Depreciation Policy, Machinery and Allied Products Institute, Chicago 1954.
Rights and permissions
Copyright information
© 1973 Springer Science+Business Media Dordrecht
About this chapter
Cite this chapter
Abraham, C., Thomas, A. (1973). Amortisation. In: Micro-Economics. Springer, Dordrecht. https://doi.org/10.1007/978-94-017-2267-4_10
Download citation
DOI: https://doi.org/10.1007/978-94-017-2267-4_10
Publisher Name: Springer, Dordrecht
Print ISBN: 978-94-017-2269-8
Online ISBN: 978-94-017-2267-4
eBook Packages: Springer Book Archive