Amortization expenses' influence on financial position of the company

Financial strength is a central issue of any business system and is reflected in payment, investing and financing. Depreciation as a form of self-financing aims to create added value company through increase in total revenues and income of a business entity. Since depreciation results from the posit...

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Main Authors: Mijailović Snežana, Ilić Đorđe, Marić Aleksandar
Format: Article
Language:English
Published: Visoka poslovna škola strukovnih studija Prof. dr Radomir Bojković, Kruševac 2016-01-01
Series:Trendovi u Poslovanju
Subjects:
Online Access:http://scindeks-clanci.ceon.rs/data/pdf/2334-816X/2016/2334-816X1601025M.pdf
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author Mijailović Snežana
Ilić Đorđe
Marić Aleksandar
author_facet Mijailović Snežana
Ilić Đorđe
Marić Aleksandar
author_sort Mijailović Snežana
collection DOAJ
description Financial strength is a central issue of any business system and is reflected in payment, investing and financing. Depreciation as a form of self-financing aims to create added value company through increase in total revenues and income of a business entity. Since depreciation results from the positive business of the company, it represents its own stable and permanent source or funding available in the most important part of business economics - the process of reproduction. The revaluation of fixed assets, like a derived function of amortization, serves to objectively and more accurately show the property of the company for stakeholders.
format Article
id doaj-art-5460abe987694dc6aee6f32ed90334b9
institution Kabale University
issn 2334-816X
2334-8356
language English
publishDate 2016-01-01
publisher Visoka poslovna škola strukovnih studija Prof. dr Radomir Bojković, Kruševac
record_format Article
series Trendovi u Poslovanju
spelling doaj-art-5460abe987694dc6aee6f32ed90334b92025-02-10T19:38:24ZengVisoka poslovna škola strukovnih studija Prof. dr Radomir Bojković, KruševacTrendovi u Poslovanju2334-816X2334-83562016-01-0141253810.5937/trendpos1601025M2334-816X1601025MAmortization expenses' influence on financial position of the companyMijailović Snežana0Ilić Đorđe1Marić Aleksandar2Visoka poslovna škola strukovnih studija 'Prof. dr Radomir Bojković', KruševacVisoka poslovna škola strukovnih studija 'Prof. dr Radomir Bojković', KruševacVisoka mašinska tehnička škola strukovnih studija, TrstenikFinancial strength is a central issue of any business system and is reflected in payment, investing and financing. Depreciation as a form of self-financing aims to create added value company through increase in total revenues and income of a business entity. Since depreciation results from the positive business of the company, it represents its own stable and permanent source or funding available in the most important part of business economics - the process of reproduction. The revaluation of fixed assets, like a derived function of amortization, serves to objectively and more accurately show the property of the company for stakeholders.http://scindeks-clanci.ceon.rs/data/pdf/2334-816X/2016/2334-816X1601025M.pdfamortizationeconomyproductivityprofitabilityreproduction
spellingShingle Mijailović Snežana
Ilić Đorđe
Marić Aleksandar
Amortization expenses' influence on financial position of the company
Trendovi u Poslovanju
amortization
economy
productivity
profitability
reproduction
title Amortization expenses' influence on financial position of the company
title_full Amortization expenses' influence on financial position of the company
title_fullStr Amortization expenses' influence on financial position of the company
title_full_unstemmed Amortization expenses' influence on financial position of the company
title_short Amortization expenses' influence on financial position of the company
title_sort amortization expenses influence on financial position of the company
topic amortization
economy
productivity
profitability
reproduction
url http://scindeks-clanci.ceon.rs/data/pdf/2334-816X/2016/2334-816X1601025M.pdf
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AT ilicđorđe amortizationexpensesinfluenceonfinancialpositionofthecompany
AT maricaleksandar amortizationexpensesinfluenceonfinancialpositionofthecompany