PLACE OF AMORTIZATION AMONG COSTS, AS WELL AS EFFECT OF DIFFERENT DEPRECATION CALCULATION METHODS ON MANAGEMENT FROM BUSINESS ECONOMIC AND FINANCIAL VIEW OF POINT.

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dc.contributor.authorSzentesi, Szentesi Ibolya
dc.date.accessioned2024-07-22T19:55:29Z
dc.date.available2024-07-22T19:55:29Z
dc.date.issued2023-12-30
dc.description.abstractIn our article, we try to present the place of amortization (depreciation) among costs, based on several aspects. After that, we will present the different description methods based on their characteristics, giving priority to what their use means for the entrepreneur. We support this with the help of model calculations. We present what mean the amortization accounting methods assuming that management is without inflation or between inflationary conditions. Based on this, we try to formulate proposals on how state intervention how could help businesses in inflationary economic conditions beyond that it would be more permissive in the choice of description method. Following the business economics approach to the question, we will examine the effect of amortization on tax base and the income, taking into consideration financial and accounting aspects. Considering that the use of the fixed assets and thus the expected return period takes several years, we must attention to the careful planning of the amount of replacement costs. When determining the required capital value, we cannot ignore the time factor, the time value of money. The required value of capital accumulation supplementing amortization per period is determined using the annuity method.en
dc.formatapplication/pdf
dc.identifier.citationApplied Studies in Agribusiness and Commerce, Vol. 17 No. 2 (2023): APSTRACT ,
dc.identifier.doihttps://doi.org/10.19041/APSTRACT/2023/2/1
dc.identifier.eissn1789-7874
dc.identifier.issn1789-221X
dc.identifier.issue2
dc.identifier.jatitleAPSTRACT
dc.identifier.jtitleApplied Studies in Agribusiness and Commerce
dc.identifier.urihttps://hdl.handle.net/2437/376015
dc.identifier.volume17
dc.languageen
dc.relationhttps://ojs.lib.unideb.hu/apstract/article/view/13153
dc.rights.accessOpen Access
dc.rights.ownerSzentesi Ibolya Szentesi
dc.subjectcostsen
dc.subjectamortizationen
dc.subjectamortization methodsen
dc.subjecttime value of moneyen
dc.titlePLACE OF AMORTIZATION AMONG COSTS, AS WELL AS EFFECT OF DIFFERENT DEPRECATION CALCULATION METHODS ON MANAGEMENT FROM BUSINESS ECONOMIC AND FINANCIAL VIEW OF POINT.en
dc.typefolyóiratcikkhu
dc.typearticleen
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