ODPISY – ŠPECIFICKÁ SKUPINA NÁKLADOV V PODNIKU
DEPRECIATIONS – SPECIFIC GROUP OF COSTS IN ENTERPRISE

Author(s): Ivana Váryová, Erika Horňáková, Peter Stuchlý
Subject(s): Business Economy / Management, Accounting - Business Administration
Published by: Masarykova univerzita nakladatelství
Keywords: depreciations; book depreciations; methods of depreciation; costs;
Summary/Abstract: Depreciations are financial expression of detritions long-term incorporeal property and corporeal property. We can use a different kind of methods during calculating of book depreciations in practice. Enterprise has a possibility to choose a methods of depreciation, which is the best for enterprise and this way to influence level of costs in time period. This contribution be about comparison of choosing methods of depreciation, which respect a different level of detritions property in concrete time period and also a level of costs inconcrete time period.

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