PRIMENA OPTIMALNE METODE ZA OBRAČUN AMORTIZACIJE TRAKTORA I KOMBAJNA

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.