地方公営企業における資本維持と料金
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概要
- 論文の詳細を見る
In this article, we have examined the relationship between capital maintenance and rate-making. Then, we have found out that the water supply fee should be based on the replacement cost, because the historical cost accounting cannot achieve physical capital maintenance. Therefore, the form of financial statements should be reformed.
- つくば国際大学の論文
- 2000-03-25