Pregled bibliografske jedinice broj: 1006637
DEPRECIATION ACCOUNTING POLICY INFLUENCE ON THE PERFORMANCE INDICATORS VALUE- CASE STUDY OF CROATIAN PRODUCTION COMPANY
DEPRECIATION ACCOUNTING POLICY INFLUENCE ON THE PERFORMANCE INDICATORS VALUE- CASE STUDY OF CROATIAN PRODUCTION COMPANY // Economic and social development, 1 (2018), 1; 307-316 (međunarodna recenzija, članak, znanstveni)
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Naslov
DEPRECIATION ACCOUNTING POLICY INFLUENCE ON THE PERFORMANCE INDICATORS VALUE- CASE STUDY OF CROATIAN PRODUCTION COMPANY
Autori
Jurun, Tomislav ; Ramljak, Branka ; Jurun, Elza
Izvornik
Economic and social development (1849-7535) 1
(2018), 1;
307-316
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
ACCONTING POLICIES, DEPRECIATION, FINANCIAL REPORTS, PERFORMANCE INDICATORS
(IATION, FINANCIAL REPORTS, PERFORMANCE INDICATORS)
Sažetak
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.
Izvorni jezik
Engleski
Citiraj ovu publikaciju:
Časopis indeksira:
- HeinOnline
Uključenost u ostale bibliografske baze podataka::
- EconLit
- ProQuest, CPCI(WoS)
