Methods of calculating depreciation and functionality of agricultural mechanization | Metode obračuna amortizacije i fukcionalnost poljoprivredne mehanizacije
2010
Jakovčević, K., Ekonomski fakultet, Subotica (Serbia) | Andrašić, J., Ekonomski fakultet, Subotica (Serbia)
The paper presents the determination of costs of instruments of labour, i.e. depreciations using different methods of calculation. With the depreciation can be achieved two objectives: partially unblock engaged capital in instruments (equipment) and determining the cost of instruments, which are element of cost price. Due to the specific use of instruments, their expenditure is quantitatively indeterminable. Spending of instruments can be expressed only by value, while using different methods of calculating depreciation.
显示更多 [+] 显示较少 [-]