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undergraduate thesis
Amortizacija kao element troškova poljoprivredne proizvodnje
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Agrobiotechnical Sciences Osijek, 2022. urn:nbn:hr:151:990820
Vojnović, Valentina
Josip Juraj Strossmayer University of Osijek
Faculty of Agrobiotechnical Sciences Osijek
Department of Bioeconomics and Rural Development

Institutional repository: Repository of the Faculty of Agrobiotechnical Sciences Osijek

Cite this document

Vojnović, V. (2022). Amortizacija kao element troškova poljoprivredne proizvodnje (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Agrobiotechnical Sciences Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:151:990820

Vojnović, Valentina. "Amortizacija kao element troškova poljoprivredne proizvodnje." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Agrobiotechnical Sciences Osijek, 2022. https://urn.nsk.hr/urn:nbn:hr:151:990820

Vojnović, Valentina. "Amortizacija kao element troškova poljoprivredne proizvodnje." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Agrobiotechnical Sciences Osijek, 2022. https://urn.nsk.hr/urn:nbn:hr:151:990820

Vojnović, V. (2022). 'Amortizacija kao element troškova poljoprivredne proizvodnje', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Agrobiotechnical Sciences Osijek, accessed 30 June 2024, https://urn.nsk.hr/urn:nbn:hr:151:990820

Vojnović V. Amortizacija kao element troškova poljoprivredne proizvodnje [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Agrobiotechnical Sciences Osijek; 2022 [cited 2024 June 30] Available at: https://urn.nsk.hr/urn:nbn:hr:151:990820

V. Vojnović, "Amortizacija kao element troškova poljoprivredne proizvodnje", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Agrobiotechnical Sciences Osijek, Osijek, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:151:990820

Metadata
TitleAmortizacija kao element troškova poljoprivredne proizvodnje
Title (english)Depreciation as an element of agricultural costs production
AuthorValentina Vojnović
MentorLjubica Ranogajec (mentor)
Committee memberAna Crnčan (predsjednik povjerenstva)
Committee memberJadranka Deže (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Agrobiotechnical Sciences Osijek
(Department of Bioeconomics and Rural Development)
Osijek
Defense date and country2022-09-27, Croatia
Scientific / art field,
discipline and subdiscipline		BIOTECHNICAL SCIENCES
Agronomy
Economics
Abstract
Cilj završnog rada je opisati pojam i funkciju amortizacije, navesti računovodstvene i porezne aspekte obračuna amortizacije u Republici Hrvatskoj te prikazati metode obračuna amortizacije kroz praktični primjer. U ovom radu je na primjeru traktora, kao jednog od najvažnijih sredstava mehanizacije u poljoprivredi prikazan izračun i trošak amortizacije novog traktora po različitim metodama (vremenska linearna, vremenska progresivna, vremenska degresivna, funkcionalna metoda). Najčešće se koristi linearna metoda, koju propisuje Zakon o porezu na dobit, no poduzetnik koji napravi dobru razradu korištenja sredstva može izabrati i drugu metodu ako mu ona više odgovara prema obimu posla. Primjena različitih metoda amortizacije direktno utječe na financijski rezultat poslovanja poduzeća.
Abstract (english)
The goal of the final paper is to explain depreciation, and to state the accounting and tax aspects of depreciation calculation in the Republic of Croatia, to clarify depreciation methods through a practical example.In this paper, using the example of a tractor, as one of the most important parts of mechanization in agriculture, I processed how much the depreciation cost would be for the purchase of a new tractor using different methods (time linear, time progressive, time degressive, functional method). Most often, the linear method is used, which is prescribed by the Law on Profit Tax, but an entrepreneur who makes a good analysis of the use of funds can also choose another method if it suits him better according to the scope of work. The application of different depreciation methods directly affects the financial result of the company's operations.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:151:990820
Study programmeTitle: Agriculture; specializations in: Agroeconomics, Plant production, Mechanization, Zootechnique, Horticulture
Course: Agroeconomics
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) inženjer/inženjerka agronomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) inženjer/inženjerka agronomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Public notezavršni rad
Created on2022-10-19 11:19:40