It could be you
Article Abstract:
Companies that divide the task of maximizing capital allowances unevenly between their finance and property departments may be paying large amounts of unnecessary tax. Managing capital allowances is difficult for many firms because they tend to ignore the dual nature of the task. Claiming this allowance requires both the knowledge of tax experts on tax legislation and case law, and the expertise of surveyors and property managers in examining building specifications, lease clauses and the like. This dichotomy arises from the fact that fixed plant and machinery have no statutory definition and have been the subject of extensive law. Further complicating the task of capital allowance maximization is the unclear distinction between repair and improvement. Measures to improve capital allowances management are discussed.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1995
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A value analysis model for farm equipment manufacturers
Article Abstract:
An extensive value analysis prototype for farm equipment manufacturers is employed in evaluating customer value in relation to the competition. The value analysis model can assist farm equipment makers in the competent appropriation of their expenditures for product and service upgrades. Firms are better positioned to develop products and services if they have a better understanding of why consumers place importance on the various components of a product offering.
Publication Name: Agribusiness
Subject: Business
ISSN: 0742-4477
Year: 1997
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