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dc.contributor.advisorSorgdrager, A.J.E.
dc.contributor.authorEloff, T.
dc.date.accessioned2022-05-20T06:20:56Z
dc.date.available2022-05-20T06:20:56Z
dc.date.issued1976
dc.identifier.urihttp://hdl.handle.net/10394/39146
dc.descriptionDCom, North-West University, Potchefstroom Campusen_US
dc.description.abstractThis study was primarily concerned with examining contemporary methods of determining cost-price and profit in the relevant literature. It deals very specifically with the determination of cost-price and profit during times of change in the level of prices, and special attention was given to replace: ment cost accounting. The replacement theory of values served to a large extent as a foundation in the course of this study. The origin of this theory of values, its development as well as its application in contemporary cost accountancy were carefully analysed. A careful distinction was made between replacement value and replacement price, which gave rise to the title of the study, viz. Replacement value and re= placement price, a systems analysis and critical survey of literature. In order to establish a cost accounting system in which levels of price change could be incorporated, a comparison was made between the replacement cost accounting theory and other current systems and techniques in cost accountancy. Only the most important systems were touched upon, such as standard cost and budgets.en_US
dc.language.isootheren_US
dc.publisherNorth-West University (South Africa)en_US
dc.titleVervangingswaarde en vervangingsprys : 'n stelselanalise en kritiese literatuuroorsigen_US
dc.typeThesisen_US
dc.description.thesistypeDoctoralen_US


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