engleski

DEPRECIATION ACCOUNTING POLICY INFLUENCE ON THE PERFORMANCE INDICATORS VALUE- CASE STUDY OF CROATIAN PRODUCTION COMPANY

In the focus of this paper is influence of different depreciation accounting policies on the final financial statements. An integral part of the analysis is the comparative analysis of the above mentioned influences on the basic performance indicators.Some of them are more sensitive to the various depreciation rates. That's why complex analysis has to take into account particular influence of various deprecation rates on the certain performance indicator.The whole procedure is carried out using real database of Croatian priduction company AD Plastic.

IATION, FINANCIAL REPORTS, PERFORMANCE INDICATORS

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