Logika u odnosu amortizacija, reversibilnost, efektivnost korišćenja dugoročnih materijalnih aktiva
Logic In Relation "Amortization, Reversibility, Effectivenessfrom The Use Of Long - Term Material Assets"

Summary/Abstract: This article considers expenses for amortization in connection with reversibility and effectiveness from the use of long – term material assets. As a result of critical analysis, the thesis that the quantity of expenses for amortization must serve as a sum of turnover in given indicators for reversibility of long – term material assets is defended. It is accented on the dependence of average speed of reversibility of long – term material assets for the enterprise from their structure and individual (for separate groups of long – term material assets) speed of reversibility. On the base of binding the indicators for reversibility and effectiveness from the use of long – term material assets, the opportunity of analysis of indicator "Amortization on 1 lev of sales" is given. The numerical data used in the article is exemplary.

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