Wpływ cyklu życia produktu na kształtowanie polityki amortyzacyjnej przedsiębiorstwa
Influence of product life cycle on policy-making companies depreciation

Summary/Abstract: Product life cycle is the major determinant in a fixed assets recreating process. Moreover, it is one of the most important factors in forming a proper amortization policy. The article introduces questionnaire results in the scope of identifying the product cycle’s influence on forming an amortization policy among manufacturing companies.

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