Primena optimalne metode za obračun amortizacije traktora i kombajna
Application of optimal method for calculation of tractor and combine depreciation
dc.creator | Koprivica, Ranko | |
dc.creator | Veljković, Biljana | |
dc.creator | Gavrilovic, Marija | |
dc.creator | Muhovic, Almir | |
dc.creator | Terzic, Dragan | |
dc.creator | Đokić, Dragoslav | |
dc.date.accessioned | 2022-03-28T12:14:20Z | |
dc.date.available | 2022-03-28T12:14:20Z | |
dc.date.issued | 2022 | |
dc.identifier.isbn | 978-86-87611-86-3 | |
dc.identifier.uri | http://RIVeC.institut-palanka.rs/handle/123456789/479 | |
dc.description.abstract | U radu je prikazan obračun amortizacije novog traktora MTZ 952 i kombajna John Deere T 550. Primenjene su dve vremenske (linearna i degresivna) i funkcionalna metoda za obračun amortizacije. Nakon eksploatacionog perioda korišćenja obračunom godišnje amortizacije osnovnih sredstava farmeri mogu lakše da planiraju nabavku novih mašina. Takođe, rezultati troškova amortizacije pomažu farmerima u donošenju racionalnih odluka o nabavci nove mehanizacije ili eventualnom uslužnom angažovanju mašina drugih farmera. Uzimajući u obzir troškove amortizacije realno se mogu odrediti i cene pruženih usluga mehanizacijom, pa će na osnovu toga farmeri birati šta im je isplativije. | sr |
dc.description.abstract | The paper presents depreciation calculation of new MTZ 952 tractor and John Deere T 550 combine. Two time (linear and degressive) and functional methods for depreciation calculation were applied. After exploitation period of use, by calculating the annual depreciation of fixed assets, farmers can more easily plan the purchase of new machines. Also, the results of depreciation costs help farmers in making rational decisions on purchase of new machinery, or possible services engagement machines of other farmers. Taking into account costs of depreciation, prices of services provided by mechanization can be realistically determined, so based on that, farmers will choose what is more profitable. | sr |
dc.language.iso | sr | sr |
dc.publisher | Univerzitet u Kragujevcu Agronomski fakultet u Čačku | sr |
dc.relation | info:eu-repo/grantAgreement/MESTD/Technological Development (TD or TR)/31092/RS// | sr |
dc.rights | openAccess | sr |
dc.source | Zbornik radova XXVII savetovanje o biotehnologiji sa međunarodnim učešćem, Čačak, 25-26. mart | sr |
dc.subject | amortizacija | sr |
dc.subject | linearna | sr |
dc.subject | degresivna | sr |
dc.subject | funkcionalna | sr |
dc.subject | traktor | sr |
dc.subject | kombajn | sr |
dc.subject | depreciation | sr |
dc.subject | linear | sr |
dc.subject | degressive | sr |
dc.subject | functional | sr |
dc.subject | tractor | sr |
dc.subject | combine | sr |
dc.title | Primena optimalne metode za obračun amortizacije traktora i kombajna | sr |
dc.title | Application of optimal method for calculation of tractor and combine depreciation | sr |
dc.type | conferenceObject | sr |
dc.rights.license | ARR | sr |
dc.citation.epage | 78 | |
dc.citation.spage | 73 | |
dc.identifier.doi | 10.46793/SBT27.073K | |
dc.identifier.fulltext | http://RIVeC.institut-palanka.rs/bitstream/id/1564/bitstream_1564.pdf | |
dc.type.version | publishedVersion | sr |