Mit der Durchschnittswertmethode werden die kalkulatorischen Zinsen berechnet, die das in einem Economic good gebundene Kapital kostet.
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Definition / explanation
If a company buys an asset, the financial resources used are no longer available to lend them against interest, for example.
The company misses this interest as long as the issued capital has not yet been recovered. It is also possible that borrowed capital was used for the purchase and that interest must be paid on this.
In both cases this interest is called imputed interest. With the average value method, a company determines the imputed interest on the tied capital over the entire period of use.
Calculation of the average value
(Acquisition costs / 2) * imputed interest rate = imputed interest
annotation - As an alternative to the acquisition costs, the replacement costs can also be used in the calculation. This methodology in business administration, however, is controversial.
advantages and disadvantages
advantages - the simple calculation compared to the complicated residual value method
disadvantage - the inaccuracy: the interest rates are shown on average for the entire service life - for a specific year, however, the actual interest rates can differ significantly from the result of the average value method