Utjecaj metode obračuna amortizacije na financijski rezultat poslovanja poduzeća

undergraduate thesis

• Title (english): The influence of the amortization calculation method on the financial result of the business
• Author: Marttinela Stanec
• Mentor: Ivana Dražić Lutilsky (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-06-25, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Dugotrajna imovina koju poduzeće nabavlja s ciljem redovnog poslovanja ne troši se u jednom
poslovnom ciklusu kao primjerice sirovine i materijali, stoga podliježe obračunu amortizacije
kako bi se vrijednost dugotrajne imovine ravnomjerno i postupno pripisala proizvodima i
uslugama koje su produkt korištenja dugotrajne imovine. Potrebno je diferenciranje dugotrajne
imovine u odnosu na sitni inventar, budući da se sitnim inventarom smatra imovina koja može
imati vijek trajanja duži od godine dana, ali je pritom riječ o imovini čija je nabavna vrijednost
manja od 464,53 € ili 3.500,00 kn. S druge strane, računovođa ima djelomičnu slobodu prilikom
kreiranja odluke o evidentiranju dugotrajne imovine, što pojedini računovođe koriste s ciljem
evidentiranja imovine koja se inače klasificira kao sitni inventar kao dugotrajne imovine te na
taj način umanjuju troškove poslovanja poduzeća u kratkom roku.
Amortizacija je jedan od instrumenata koji omogućava izravno manipuliranje financijskim
rezultatom poduzeća, a što je u skladu sa zakonskim te relevantnim računovodstvenim
propisima. Odnosno, porezno je priznata primjena udvostručenih stopa amortizacije, što
pojedini računovođe koriste s ciljem umanjivanja dobiti u kratkom roku ili pak prikazivanja
financijskog rezultata poslovanja poduzeća lošijim u odnosu na stvarno stanje kako bi se u
izbjeglo neprijateljsko preuzimanje poduzeća i sl. S druge strane, dozvoljena je i primjena
umanjenih stopa amortizacije, ukoliko se pretpostavlja da se neka dugotrajna imovina troši
manje, što će u konačnici rezultirati njenim dužim vijekom korištenja. U tom slučaju rezultat je
povećanje dobiti, odnosno smanjenje gubitka. Nužno je istaknuti kako različite metode
obračuna amortizacije rezultiraju različitim obračunom amortizacije, ali se ipak najčešće koristi
linearna metoda obračuna amortizacije koja je i najjednostavnija za korištenje.

Abstract (english)

Fixed assets that the company acquires for the purpose of regular business are not consumed in
one business cycle, as for example raw materials and materials, therefore are subject to
depreciation calculation in order to evenly and gradually attribute the value of fixed assets to
the products and services that are the product of the use of fixed assets. It is necessary to
differentiate long-term assets in relation to small inventory, since small inventory is considered
to be an asset that can have a lifespan of more than a year, but it is an asset whose purchase
value is less than €464.53 or HRK 3,500.00. The accountant has partial freedom when creating
a decision on recording fixed assets, which some accountants use with the aim of recording
assets that are otherwise classified as small inventory as fixed assets and thus reduce the
company's operating costs in the short term.
Amortization is one of the instruments that enables direct manipulation of the company's
financial results, which is in accordance with legal and relevant accounting regulations. In other
words, the application of doubled depreciation rates is tax-recognized, which some accountants
use with the aim of reducing profits in the short term or showing the financial results of the
company's operations worse than the actual situation in order to avoid a hostile takeover of the
company, etc. Application of reduced depreciation rates is also allowed, if it is assumed that
some fixed asset is consumed less, which will ultimately result in its longer useful life. In this
case, the result is an increase in profit, or a decrease in loss. It is necessary to point out that
different methods of calculating depreciation result in different calculation of depreciation, but
still the linear method of calculating depreciation is most often used, which is also the simplest
to use.

• Keywords: dugotrajna imovina poduzeća; metode amortizacije; financijski rezultat poduzeća
• Keywords (english): fixed assets of the company; depreciation methods; financial result of the company
• Language: croatian
• URN:NBN: urn:nbn:hr:148:147522
• Study programme: Title: Business Economics; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni/a prvostupnik/ prvostupnica ekonomije (stručni/a prvostupnik/ prvostupnica ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access; Embargo expiration date: 2023-12-31
• Created on: 2023-06-25 20:08:02