TITLE

RACHUNEK CELOWEGO POSTARZANIA PRODUKTÓW

AUTHOR(S)
Łada, Monika
PUB. DATE
July 2015
SOURCE
Research Papers of the Wroclaw University of Economics / Prace N;2015, Issue 398, p298
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Calculation methods supporting a new product design are a significant area of contemporary management accounting. One of the popular approaches used by companies in the design process is building-in solutions that deliberately shorten the products life-cycles and in consequence increase demand for new products. The aim of the paper is to present the framework of planned obsolescence cost-benefit analysis. The focus is on the approach that can be used for profitability calculation of seeming planned obsolescence -- in-built design solution that does not change the real features of product.
ACCESSION #
110337626

 

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