Die vraagstuk van die verbesondering van die kapasiteitsoffers met spesiale verwysing na die toepassing van administratiewe outomatisasie in 'n handelsbank in Suid-Afrika

Abstract

For the purpose of both economic analysis and practical accounting a concept of costs with an economic import is needed, and to attain this, the concept of cost must be joined to the concept of value. Costs are to be seen as units of value of a technically essential and economically unavoidable.nature, sacrificed in order to bring about production. The purpose of this study is to determine to what extent the capacity sacrifices can be considered as a cost or as a waste with special reference to an electronic data-processing system in a commercial bank.