Depreciation as an element of agricultural costs production

Cilj završnog rada je opisati pojam i funkciju amortizacije, navesti računovodstvene i porezne aspekte obračuna amortizacije u Republici Hrvatskoj te prikazati metode obračuna amortizacije kroz praktični primjer. U ovom radu je na primjeru traktora, kao jednog od najvažnijih sredstava mehanizacije u poljoprivredi prikazan izračun i trošak amortizacije novog traktora po različitim metodama (vremenska linearna, vremenska progresivna, vremenska degresivna, funkcionalna metoda). Najčešće se koristi linearna metoda, koju propisuje Zakon o porezu na dobit, no poduzetnik koji napravi dobru razradu korištenja sredstva može izabrati i drugu metodu ako mu ona više odgovara prema obimu posla. Primjena različitih metoda amortizacije direktno utječe na financijski rezultat poslovanja poduzeća.The goal of the final paper is to explain depreciation, and to state the accounting and tax aspects of depreciation calculation in the Republic of Croatia, to clarify depreciation methods through a practical example.In this paper, using the example of a tractor, as one of the most important parts of mechanization in agriculture, I processed how much the depreciation cost would be for the purchase of a new tractor using different methods (time linear, time progressive, time degressive, functional method). Most often, the linear method is used, which is prescribed by the Law on Profit Tax, but an entrepreneur who makes a good analysis of the use of funds can also choose another method if it suits him better according to the scope of work. The application of different depreciation methods directly affects the financial result of the company's operations