商品簡介
This paper starts from the relationships between the asset measurement requirements recommended in international accounting standards, especially the calculation of asset carrying costs, and the artifacts provided by the Total Cost of Ownership (TCO) concept. The overall objective is to show the application of the TCO concept as an asset measurement artifact in the calculation of carrying costs. An important challenge in applying the concept of ownership cost is calculating its value, given that to achieve this, cost calculation methodologies and the consequent approach of apportioning values must be applied. This research is a conceptual essay based on bibliographic research, formulating an indicative example of the application of the TCO concept to asset measurements, seeking contributory artifacts for the necessary measurements. The objective was achieved by illustrating the concept of TCO applied to two qualified assets (fine wines), identifying the cost of purchasing, producing, storing, and marketing fine wines, using ABC costing as a means of allocating costs.
