Articles | Open Access | DOI: https://doi.org/10.37547/ajahi/Volume03Issue03-01

CAPITALIZE DESIGN AND IMPLEMENTATION OF FIXED ASSETS - A CASE

Pramod Kumar Das , Commerce Unit, Jagannath Kishore College, Purulia (West Bengal), Affiliation Under Sidho-Kanho-Birsha University, Purulia, India

Abstract

Fixed property are the property of everlasting nature used in the operation of a business. These belongings are incomes property and supply the foundation for the firm's incomes energy and value. Due interest should be given to the administration of constant property as they signify enormous outlay and contain the long-term economic commitment. A systematic mixing of contemporary and constant property into a worthwhile mixture is a difficult mission to the economic management. An evaluation on the capitalize sample and implementation of constant belongings is, therefore, indispensable for the administration of a enterprise enterprise. The capitalize sample and implementation of constant belongings of Tata Steel Ltd., the chosen organization have been studied with the assist of countless statistical measures at some point of the duration from 2011-12 to 2015-16. The learn about exhibits the sufficiency of owners' money to finance constant property necessities and that the business enterprise had additionally sufficient long-term cash to finance the whole constant belongings as properly as section of modern assets. The tempo of growth in gross block on income was once now not magnificent in the years of study. Apart from this, gradual expand in the indices of depreciation factors out that usual provision for depreciation was once average in the organization beneath reference.

Keywords

Economic design, implementation of constant assets, depreciation

References

Annual Reports. (from 2011-12 to 2015-16) of Tata Steel Ltd.

Anthony, R. N., & Reece, J. S. (1975). Management Accounting - Text and Cases, Illinois: Richard D. Irwin, p. 198.

Bogen, J. J. (1957). Financial Hand Book. New Delhi: The Ronald Press, p. 253.

Bogen, J. J. Op. cit., pp. 751-752.

Chowdhury, S. B. (1964). Analysis of Company Financial Statements. Bombay: Asia Publishing House, p. 31.

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Pramod Kumar Das. (2023). CAPITALIZE DESIGN AND IMPLEMENTATION OF FIXED ASSETS - A CASE. American Journal Of Agriculture And Horticulture Innovations, 3(03), 1–6. https://doi.org/10.37547/ajahi/Volume03Issue03-01