摘要:

Since construction of a plant involves considerable sums of money which are invested for many years, optimum location becomes an important factor, and the best available information must be corralled for management decision-making (there being no certain way of avoiding all future risks in a dynamic economy). A recent improvement in technique is constituted in linear programming techniques, of which a simple example is given here.1

ISSN:0013-791X    

DOI:10.1080/001379X5808546909

出版商:Taylor & Francis Group    

年代:1959

数据来源: Taylor

摘要:

Engineering economy analyses are often made for both the most and least favorable combinations of forecasted future conditions. This procedure has two major weaknesses. First, the two solutions usually indicate that contradictory courses of action should be followed. When this occurs, the engineeringeconomic study has failed to provide the management of a business with a quantitative aid and mathematical method for evaluating data and arriving at sound decisions. Second, that method of analysis is unrealistic because it emphasizes the extreme possibilities rather than some intermediate situation which is more likely to occur.

ISSN:0013-791X    

DOI:10.1080/001379X5808546910

出版商:Taylor & Francis Group    

年代:1959

数据来源: Taylor

摘要:

The question posed is a complex one, and in order to clarify it the author describes the present shipping system operated by Matson. Fifteen cargo ships operate to Hawaii on a schedule of two sailings a week out of San Francisco, one sailing a week out of Los Angeles, and somewhat less frequent sailings out of Pacific Northwest ports – a total of about two hundred round trip voyages per year. Operating cost figures have shown that almost half of the total transportation costs from shippers' to consignees' doors is directly associated with cargo handling to and from the ship, and that this cost is steadily rising.

ISSN:0013-791X    

DOI:10.1080/001379X5808546911

出版商:Taylor & Francis Group    

年代:1959

数据来源: Taylor

摘要:

This article deals with the two major problems in depreciation: how to determine actual wear and tear and, thus, life of equipment; and how to treat depreciation and its associated expenses in the accounting records. With regard to the first, the author recognizes that a certain amount of arbitrary action is probably inevitable. Industry in the USSR is evidently bound by its own equivalent of “Bulletin F”, which sets “amortization norms” or depreciation allowances for each class of machinery; and it is found that these often do not correspond to actual operating experience. The machine may be scrapped either before its allocated life span, or survive fully depreciated. This fact is, of course, quite familiar, and the author has no suggestions to offer beyond pointing out the problem. He also questions, for technical reasons, the straight line method which is now generally used. Yet it is almost impossible to justify, on functional grounds, any regulated alternative method, such as declining balance or sum-of-the-years-digits.

ISSN:0013-791X    

DOI:10.1080/001379X5808546912

出版商:Taylor & Francis Group    

年代:1959

数据来源: Taylor

摘要:

This book has two very different parts. The first and main one, to page 260, evidently chiefly by Professor Jewkes, economist at Oxford University, is an argument aimed at belittling and casting doubt upon the inventiveness of the corporate laboratories; it fails. The second part, of 148 pages – more by Sawers, another English economist, and chiefly by Stillerman, a Chicago attorney – is “Summaries of Case Histories” of fifty important inventions from about the last sixty years, alphabetically arranged and including such inventions as the Ball-point pen, Freon, Cyclotron, Helicopter, Long-playing record, Synthetic detergents, and the Zipper. Eleven others are listed on page 72, and there is a chapter on nineteenth century invention, lists of inventors, etc. The histories of inventions are competent, highly factual, well documented, attentive to German, British and other foreign inventors, and can well correct our propagandized impressions that America has done it all; they are the valuable part of the book, and can serve many purposes of divers students of invention and history.

ISSN:0013-791X    

DOI:10.1080/001379X5808546913

出版商:Taylor & Francis Group    

年代:1959

数据来源: Taylor

摘要:

A half century of controversy over the treatment of depreciation in railroad and public utility regulation culminated in a decade of storm and fury, ending in the late ′30s. The appearance of a new book on depreciation two decades later is indeed newsworthy. It is a somewhat nostalgic, as well as a gratifying, picture of a champion reviewing the old battles, overlooking some of the intermediate victories and defeats, and ungrudgingly accepting the new order of things.

ISSN:0013-791X    

DOI:10.1080/001379X5808546914

出版商:Taylor & Francis Group    

年代:1959

数据来源: Taylor

摘要:

Although written primarily with application to the chemical process industries, this book is essentially a general treatment of engineering economy and should be of interest to all engineers concerned with project evaluations. The principal emphasis is on the determination of the profitability of new installations, or modifications of existing ones. Relatively little consideration is given to the detailed methods for estimating project costs or to general economics of the chemical industry.

ISSN:0013-791X    

DOI:10.1080/001379X5808546915

出版商:Taylor & Francis Group    

年代:1959

数据来源: Taylor