최적 감가상각을 위한 의사 결정 지원 시스템

A Decision Support System for Selecting the Optimal Method of Depreciation

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.