Depreciation Accounting Policy as a Function of Business Decision Making of the Company

Dugotrajna se imovina troši protekom vremena. Amortizacija ima osnovnu namjenu alokacije troškova nabave. Računovodstveni standardi određuju načine i metode obračuna amortizacije dugotrajne imovine. Područje poreznih određenja regulirano je Zakonom o porezu na dobit (NN 22/12) koji ujedno propisuje amortizacijski vijek dugotrajne imovine, kao i metodu obračuna amortizacije u Republici Hrvatskoj. Poduzeću je bitno kojom metodom obračunava trošenje svojih resursa budući da amortizirani iznos tijekom godine utječe na rashode poduzeća, a samim time i na konačni financijski rezultat. Cilj rada jest prikazati i analizirati različite metode otpisa dugotrajne imovine u Republici Hrvatskoj te njihovu međusobnu usporedbu u odnosu na vremensku alokaciju troškova i financijskog rezultata poslovanja poduzetnika. U svezi s prethodnim, cilj je prikazati međuzavisnost računovodstvene politike na području amortizacije i donošenja poslovnih odluka poduzeća.Long term assets is consumed with time. Depreciation has a basic purpose of allocation of procurement costs. Accounting standards define ways and methods of calculating depreciation of long term assets. The area of tax determination is regulated by the Law on Profit Tax (Official Gazette 22/12) which also provides for depreciation life of fixed assets and the method of calculating depreciation in the Republic of Croatia. The company is essential with which method of calculation is performed spending its resources since the amount amortized during the year affects on the expenditure the company and therefore on the financial result. The aim of this paper is to present and analyze different methods of depreciation of fixed assets in the Republic of Croatia and their mutual comparison in relation to allocation of costs and financial results of entreprenueurs. In connection with the foregoing, the goal is to show the interdependence of accounting policy on depreciation and the company’s business decision-making