When purchasing equipment, dont forget the cost of capital (Record no. 3268)

MARC details
000 -LEADER
fixed length control field 01027cab a2200217 4500
001 - CONTROL NUMBER
control field ABS37601
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1987 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u5487
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Taylor, P.
245 ## - TITLE STATEMENT
Title When purchasing equipment, dont forget the cost of capital
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1987
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement NatWest Agricultural Digest
Volume/sequential designation (15) January 1987, 7-10(4)
520 ## - SUMMARY, ETC.
Summary, etc. Efficiency is seen in terms of controlling costs rather than increasing output. It is suggested that "payback" is now probably the best technique for decisions about purchasing equipment . Essentially this means expecting an item of capital equipment to pay for itself within a specified period. The problems and possibilities of this method are considered with a worked example, and discounted payback, net present value, internal rate of return and net terminal value techniques compared.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL COSTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FARMING
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element RURAL PRACTICE
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 14/09/1999   ABS37601 5487-1001 06/08/2019 1 06/08/2019 Journal article