DOAJ Open Access 2014

Choosing the best method of depreciating assets and after-tax economic analysis under uncertainty using fuzzy approach

Saeed Khalili Yahia Zare Mehrjerdi Hassan Khademi Zare

Abstrak

In the past, different methods for asset depreciation have been defined but most of these procedures deal with certain parameters and inputs. The availability of certain parameters in many real world situations is difficult and sometimes impossible. The primary objective of this paper is to obtain methods for calculating depreciation where some of the defined parameters are under uncertainty. Hence, by using the fuzzy science basics, extension principle and α-cut technique, we rewrite some classic methods for calculating depreciation in fuzzy form. Then, for comparing the methods of fuzzy depreciation under uncertain conditions by using the formula of calculating the Fuzzy Present worth (FPW), the Present worth of Tax saving (PWTS) of any aforementioned methods has been obtained. Finally, since the amount of tax savings achieved for each of the methods is a fuzzy number, one of the fuzzy prioritization methods is used in order to select the best depreciation technique.

Topik & Kata Kunci

Analysis Business mathematics. Commercial arithmetic. Including tables, etc.

Penulis (3)

Saeed Khalili

Yahia Zare Mehrjerdi

Hassan Khademi Zare

Format Sitasi

APA MLA BibTeX

Khalili, S., Mehrjerdi, Y.Z., Zare, H.K. (2014). Choosing the best method of depreciating assets and after-tax economic analysis under uncertainty using fuzzy approach. https://doi.org/10.5267/j.dsl.2014.8.001

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Informasi Jurnal

Tahun Terbit: 2014
Sumber Database: DOAJ
DOI: 10.5267/j.dsl.2014.8.001
Akses: Open Access ✓