Management Control with Integrated Planning by Lukas Rieder & Raef Lawson

Management Control with Integrated Planning by Lukas Rieder & Raef Lawson

Author:Lukas Rieder & Raef Lawson
Language: eng
Format: epub
ISBN: 9783030483029
Publisher: Springer International Publishing


New investments of the plan year and the projects completed by the end of the previous year do not yet have to be inflated because they are included in the fixed assets of the planned year with their new actual value. These positions can be found in the columns e and f.

Column i shows the total RepV at the beginning of the plan year including the revaluation of the RepV (new depreciation base). From this, the updated imputed depreciation of the planned year in column j is calculated by dividing it by the planned useful life.



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