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ISSUES RELATED TO DEFINITION OF AN APPROPRIATE DEPRECIATION METHOD FOR THE PURPOSES OF CALCULATION IN A METALLURGICAL COMPANY

1 SUŠKOVÁ Andrea
Co-authors:
1 BUCHTOVÁ Jana
Institution:
1 VSB – Technical University of Ostrava, Ostrava, Czech Republic, EU, suskova@vsb.cz, buchtova@vsb.cz
Conference:
30th Anniversary International Conference on Metallurgy and Materials, Brno, Czech Republic, EU, May 26 - 28, 2021
Proceedings:
Proceedings 30th Anniversary International Conference on Metallurgy and Materials
Pages:
1415-1420
ISBN:
978-80-87294-99-4
ISSN:
2694-9296
DOI:
https://doi.org/10.37904/metal.2021.4275
Published:
15th September 2021
Proceedings of the conference have already been published in Scopus and we are waiting for evaluation and potential indexing in Web of Science.
Metrics:
424 views / 262 downloads
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Abstract

This paper defines the individual types of depreciation and the methods for depreciation of tangible fixed assets in a metallurgical company. It analyses the potential impact on the economic results and evaluates how the depreciation methods were applied. The paper intends to propose the optimal depreciation method for the purposes of calculation in the company and quantify the impact of such method on its budgets and standards.

Keywords: Metallurgical company, calculation, depreciation method, tangible fixed assets

© This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

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