Methods of calculating depreciation expenses of construction machinery
Metode proračuna troškova depresijacija građevinskih mašina
Апстракт
Depreciation expenses represent a significant part of total expenses of construction machinery. Precise calculation of depreciation expenses is often difficult or impossible. Straight line method of depreciation, which is commonly used in the calculation of ownership costs of construction machinery, does not give accurate results. This paper analyzes methods of depreciation expenses calculation, as well as their impact on the overall expanses of construction machinery and the impact on the cost per unit of material processed.
Troškovi depresijacije predstavljaju značajni deo ukupnih troškova rada građevinskih mašina. Ipak, precizan proračun troškova depresijacije često je težak ili nemoguć. Metoda ravnomerne depresijacije, koja se najčešće koristi prilikom proračuna troškova rada građevinskih mašina, ne daje dovoljno tačne rezultate. U radu je analizirano više metoda proračuna troškova depresijacije, kao i njihov uticaj na ukupne troškove rada građevinskih mašina i uticaj na troškove po jedinici mere obrađenog materijala.
Кључне речи:
depreciation / construction equipment / expenses / depresijacija / građevinske mašine / troškoviИзвор:
Journal of Applied Engineering Science, 2012, 10, 1, 43-48Издавач:
- Institut za istraživanja i projektovanja u privredi, Beograd
Колекције
Институција/група
GraFarTY - JOUR AU - Petronijević, Predrag AU - Ivanišević, Nenad AU - Rakočević, Marina AU - Arizanović, Dragan PY - 2012 UR - https://grafar.grf.bg.ac.rs/handle/123456789/431 AB - Depreciation expenses represent a significant part of total expenses of construction machinery. Precise calculation of depreciation expenses is often difficult or impossible. Straight line method of depreciation, which is commonly used in the calculation of ownership costs of construction machinery, does not give accurate results. This paper analyzes methods of depreciation expenses calculation, as well as their impact on the overall expanses of construction machinery and the impact on the cost per unit of material processed. AB - Troškovi depresijacije predstavljaju značajni deo ukupnih troškova rada građevinskih mašina. Ipak, precizan proračun troškova depresijacije često je težak ili nemoguć. Metoda ravnomerne depresijacije, koja se najčešće koristi prilikom proračuna troškova rada građevinskih mašina, ne daje dovoljno tačne rezultate. U radu je analizirano više metoda proračuna troškova depresijacije, kao i njihov uticaj na ukupne troškove rada građevinskih mašina i uticaj na troškove po jedinici mere obrađenog materijala. PB - Institut za istraživanja i projektovanja u privredi, Beograd T2 - Journal of Applied Engineering Science T1 - Methods of calculating depreciation expenses of construction machinery T1 - Metode proračuna troškova depresijacija građevinskih mašina EP - 48 IS - 1 SP - 43 VL - 10 DO - 10.5937/jaes10-1664 ER -
@article{ author = "Petronijević, Predrag and Ivanišević, Nenad and Rakočević, Marina and Arizanović, Dragan", year = "2012", abstract = "Depreciation expenses represent a significant part of total expenses of construction machinery. Precise calculation of depreciation expenses is often difficult or impossible. Straight line method of depreciation, which is commonly used in the calculation of ownership costs of construction machinery, does not give accurate results. This paper analyzes methods of depreciation expenses calculation, as well as their impact on the overall expanses of construction machinery and the impact on the cost per unit of material processed., Troškovi depresijacije predstavljaju značajni deo ukupnih troškova rada građevinskih mašina. Ipak, precizan proračun troškova depresijacije često je težak ili nemoguć. Metoda ravnomerne depresijacije, koja se najčešće koristi prilikom proračuna troškova rada građevinskih mašina, ne daje dovoljno tačne rezultate. U radu je analizirano više metoda proračuna troškova depresijacije, kao i njihov uticaj na ukupne troškove rada građevinskih mašina i uticaj na troškove po jedinici mere obrađenog materijala.", publisher = "Institut za istraživanja i projektovanja u privredi, Beograd", journal = "Journal of Applied Engineering Science", title = "Methods of calculating depreciation expenses of construction machinery, Metode proračuna troškova depresijacija građevinskih mašina", pages = "48-43", number = "1", volume = "10", doi = "10.5937/jaes10-1664" }
Petronijević, P., Ivanišević, N., Rakočević, M.,& Arizanović, D.. (2012). Methods of calculating depreciation expenses of construction machinery. in Journal of Applied Engineering Science Institut za istraživanja i projektovanja u privredi, Beograd., 10(1), 43-48. https://doi.org/10.5937/jaes10-1664
Petronijević P, Ivanišević N, Rakočević M, Arizanović D. Methods of calculating depreciation expenses of construction machinery. in Journal of Applied Engineering Science. 2012;10(1):43-48. doi:10.5937/jaes10-1664 .
Petronijević, Predrag, Ivanišević, Nenad, Rakočević, Marina, Arizanović, Dragan, "Methods of calculating depreciation expenses of construction machinery" in Journal of Applied Engineering Science, 10, no. 1 (2012):43-48, https://doi.org/10.5937/jaes10-1664 . .