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these would include historical cost, replacement cost of the lathe in its present condition, selling
price (exit value) of the lathe in its present condition and present value of the future cash flow
that the lathe with will help to generate. attributes or propeties are particular characteristics of
objects that we measure. it should be clear that we do not measure objects themselves but rather
something that might be termed the dollar " numerositys" or " how mucheness" that relates to a
particular attribute of the object.
if the number assigned to an object is an actual measurement of the desired property, it would be
called a direct measurement. this does not necessarily mean that it is accurate, though. an indirect
measurement of a desired attribute is one that must be made by roundabout means. for example,
assume that we want to measure the replacement cost of ending inventory for a retail concern. if
the inventory is commonly traded we could determine the replacement cost of the inventory by
multiplying the current wholesale price per unit for each inventory type by quantity held and
adding these amounts for all inventory types. this would be a direct measurement. assume that
our retail establishment has a silver fox coat in its inventory, a type of coat no longer commonly
traded because of societal change (animal rights activism, for exampe)
several elements are brought together in the measurement process. even when a direct
assessment measure is used. that does not mean there is only one absolutely correct measure. a
simple measure of this type, such as a count of cash, depends on several factors:
3. the measurer
the relationship between the measuring system itself and the attributes of the objects being
measured determines the type of measurement. the simplest type of measuring system is the
nominal scale. a nominal scala is nothing more than a basic classification system, a system of
names.
proses pengukuran
beberapa elemen dibawa bersama dalam proses pengukuran. bahkan saat pengukuran penilaian
langsung digunakan. Itu tidak berarti hanya ada satu ukuran yang benar-benar benar. Ukuran
sederhana dari jenis ini, seperti hitungan uang tunai, bergantung pada beberapa faktor:
1. objek itu sendiri
2. atribut yang diukur
3. pengukur
4. menghitung atau menghitung operasi
5. instrumen yang tersedia untuk tugas pengukuran
6. kendala yang mempengaruhi pengukur
jenis pengukuran
hubungan antara sistem pengukuran itu sendiri dan atribut objek yang diukur menentukan jenis
pengukuran. Jenis sistem pengukur yang paling sederhana adalah skala nominal. Skalanya
nominal tidak lebih dari sistem klasifikasi dasar, sebuah sistem nama.
quality of measurement
in attempting to analyze the worth of a measure, several qualities might be considered. since
measures and their kills, tools, and measuring techniques are so important, we might consider a
greement among measures, in the statistical sense, as one criterion.
intuitively, it would be very appealing to users if they know that the numbers would be the same
n matter which accountant prepared them. this is exactly the way ijiri and jaedicke view
objectivity. they define it as the degree of consensus among measures in situations where a given
group of measures having similar instruments and constraints measure the same attribute of a
given object. objectivity is then defined as
kualitas pengukuran
Dalam usaha menganalisis nilai suatu ukuran, beberapa kualitas dapat dipertimbangkan. Karena ukuran
dan teknik membunuh, alat, dan pengukuran mereka sangat penting, kita mungkin mempertimbangkan
tindakan grease di antara tindakan, dalam arti statistik, sebagai satu kriteria.
Secara intuitif, akan sangat menarik bagi pengguna jika mereka tahu bahwa jumlahnya akan menjadi hal
yang sama dengan yang disiapkan akuntan. Inilah tepatnya cara ijiri dan jaedicke melihat objektivitas.
mereka mendefinisikannya sebagai tingkat konsensus di antara ukuran dalam situasi di mana kelompok
tindakan tertentu yang memiliki instrumen dan batasan serupa mengukur atribut yang sama dari objek
yang diberikan. objektivitas kemudian didefinisikan sebagai
𝑛
1
𝑉= ∑(𝑥𝑖 − 𝑥̅ )2
𝑛
𝑖=1
1.1
where :
in equation 1.1 ijiri and jaedicke have used the statistical measure of variance as a means of
quantifying the degree of agreement among measures.
dimana:
n = jumlah tindakan dalam kelompok
= pengukuran ukurannya
= mean dari semua x1 untuk semua pengukur yang terlibat
dalam persamaan 1.1 ijiri dan jaedicke telah menggunakan ukuran varians statistik sebagai alat untuk
mengukur tingkat kesepakatan di antara ukuran-ukuran.