HISTORICAL FINANCIAL DATA--DOMESTIC AUTOMOBILE MANUFACTURERS
A historical financial data base was developed for the four major U.S. automobile manufacturers, focusing on the specific operations associated with production and marketing of automobiles and light trucks. The years subject to analysis were 1967-1976. The principal accounting and reporting policies of each manufacturer were examined. The accounts selected for analysis were (1) property, plant and equipment--annual capital investment; (2) special tools--annual capital investment; (3) maintenance, repairs and rearrangements--annual operating cost; (4) research and development--annual operating expense; (5) depreciation and amortization of assets--annual operating cost. Using a process of successive disaggregation, the consolidated corporate financial statements for each manufacturer were analyzed to develop estimates of the specific automobile - and light truck-related amounts. Data and information to assist in the disaggregation process were collected by means of a literature search and discussions with industry analysts. An examination of the sensitivity of each of the accounts to future changes was also performed.
Little (Arthur D), IncorporatedAcorn Park
Cambridge, MA United States 02140
Washington, DC United States 20590
Transportation Systems Center55 Broadway, Kendall Square
Cambridge, MA United States 02142
- Carroll, J M
- Schneider, R P
- Publication Date: 1979-1
- Pagination: 272 p.
- TRT Terms: Accounting; Amortization; Assets; Automobile industry; Capital; Depreciation; Employee benefits; Expenditures; Expenses; Finance; Industries; Investments; Maintenance management; Marketing; Motor vehicle industry; Operating costs; Production; Reports; Research; Statistics; Taxes
- Uncontrolled Terms: Financial management; Maintenance costs; Reporting
- Geographic Terms: United States
- Old TRIS Terms: Financial expenditures; Fixed investment
- Subject Areas: Data and Information Technology; Economics; Finance; Highways; Research; Society; Vehicles and Equipment;
- Accession Number: 00191354
- Record Type: Publication
- Source Agency: National Technical Information Service
- Report/Paper Numbers: DOT-HS-803-544 Final Rpt.
- Contract Numbers: DOT-TSC-1047
- Files: NTIS, TRIS, USDOT
- Created Date: May 11 1979 12:00AM