Methods of calculating depreciation expenses of construction machinery

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.