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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Format: | Article |
Language: | English |
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Visoka poslovna škola strukovnih studija Prof. dr Radomir Bojković, Kruševac
2016-01-01
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Series: | Trendovi u Poslovanju |
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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 |
work_keys_str_mv | AT mijailovicsnezana amortizationexpensesinfluenceonfinancialpositionofthecompany AT ilicđorđe amortizationexpensesinfluenceonfinancialpositionofthecompany AT maricaleksandar amortizationexpensesinfluenceonfinancialpositionofthecompany |