A Decision Support System for Selecting the Optimal Method of Depreciation

최적 감가상각을 위한 의사 결정 지원 시스템

  • 김창은 (명지대학교 산업공학과) ;
  • 주용준 (중경공업전문대학 공업경영학과)
  • Published : 1989.04.30

Abstract

The determination of the optimal depreciation as constrained by the tax law is very complicated computation which is laborious and time-comsurning process. The objective of this research effort is to develop a Decision Support System for Depreciation(DSSD) that can be used by a decision maker to analyze alternative depreciation strategies and to select that strategy which will be most beneficial to the firm from a tax and net profit standpoint.

Keywords

Acknowledgement

Supported by : 한국학술진흥재단