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THE IMPORTANCE OF DEPRECIATION IN PRODUCTION COSTS

Yıl 2023, , 34 - 42, 31.07.2023
https://doi.org/10.47118/somatbd.1311659

Öz

One of the most determinative factors of the products produced by the companies is their price in supply and demand point. One of the major factors that constitute product cost is the depreciation cost of the devices used in productive facilities. During operation, devices which are used as fixed assets in productive facilities are worn out and their economic life decrease, and also their material values decrease or get lost over time. In order to facility devices be employed within the scope of depreciation, they must have a certain value, must be registered, they must be in effective use and must have economic life more than a year.
There are a number of methods in the evaluation of the depreciation of the facilities. In this paper; in the scope of fixed annual capital cost, annual depreciation rate has been discussed based on the present variable value, economic life, discount rates, recovery value. In a certain economic life, as the interest rate increases depreciation value also increases. During a variety of economic lives the plant, compared to fixed interest rates, it has been seen that depreciation value is high in short-lived plants, and low in long-lived ones. Besides, depreciation value is lower in low-interest rates, and parallel depreciation value increases as interest rate increases.

Kaynakça

  • [1] Scott, Maurice Fitzgerald, (1989). ‘A New View of Economic Growth’. Clarendon Press, Oxford.
  • [2] Aghion, Philippe, Howitt, Peter, (1998). ‘Endogenous Growth Theory’. MIT Press, Cambridge
  • [3] Davidson, S., Drake Df, (1961). Capital budgeting and the 'Best' tax depreciation methods. Journal of Business 34, p. 442-452. https://www.jstor.org/stable/2351145
  • [4] Schooner Jr Ba, (1966).‘‘Optimal Depreciation Strategies for Income Tax Purposes’ Management Science,Vol. 12, No. 12 B552-579 https://doi.org/10.1287/mnsc.12.12.B552
  • [5] Wakeman, Lm, (1980). The optimal tax depreciation. Journal of Accounting and Economics, 2, p. 213-237.
  • [6] Berger, M. Moore, G., (1989. The choice of depreciation method under uncertainty. Decision Sciences 20, p. 643-654.
  • [7] Wielhouw TheJl De Waegenaer, A., Courts, Pm.(2002). The optimal tax depreciation under a progressive tax system. Journal of Economic Dynamics and Control 27, 243-269
  • [8] Arkin Vi, Slastnikov, Ad, (2007). The effect of depreciation allowances on the timing of investment and government tax Revenue. Annals of Operations Research, 151, 307-323
  • [9] Mauer, D.C., Otter, Sh., (1995). Investment under uncertainty: the case of replacement investment decisions. Journal of Financial and Quantitative Analysis 30, p. 581- 605.
  • [10] Zambujal-Oliveira, J. Duque, J. (2011). Operational asset replacement strategy: a real options approach. European Journal of Operational Research 210, 318-325
  • [11] Handle, A., Hartman, J.C., (2011). The optimal tax depreciation with loss carry-forward and backward options. European Journal of Operational Research 208, p. 161-169.
  • [12] Sungki Kim, Wonil Ko, Saerom Youn,Ruxing Gao,Yanghon Chung,Sungsig Bang.(2016). ‘Advanced Depreciation Cost Analysis for a Commercial Pyroprocess Facility in Korea’ Nuclear Engineering and Technology, Volume 48, Issue 3, June 2016, Pages 733-743, https://doi.org/10.1016/j.net.2016.01.013
  • [13] Gaétan De RassenfosseAdam B. Jaffe(2018). Econometric evidence on the depreciation of innovations’, European Economic Review, Volume 101, January 2018, Pages 625-642, https://doi.org/10.1016/j.euroecorev.2017.11.005
  • [14] http://www.resmigazete.gov.tr/eskiler/2008/01/20080110-6.htm Jan. 10, 2008 26752
  • [15] Kumar, U. (2007)."Regulation of Tax Law Comparison of IAS 16 and the acquisition of tangible fixed assets" Financial Solutions Journal, 83: p. 67-80.
  • [16] Aybers N. Şahin B.,(1995). ‘Enerji Maliyeti’’ Yıldız teknik üniversitesi yayını NO:299 p.152

THE IMPORTANCE OF DEPRECIATION IN PRODUCTION COSTS

Yıl 2023, , 34 - 42, 31.07.2023
https://doi.org/10.47118/somatbd.1311659

Öz

Firmaların ürettikleri ürünlerin en belirleyici faktörlerinden biri de arz ve talep doğrultusunda fiyatlarının belirlenmesidir. Ürün maliyetini oluşturan en önemli unsurlardan biri de üretim tesislerinde kullanılan cihazların amortisman maliyetidir. Üretim tesislerinde sabit kıymet olarak kullanılan cihazlar işletme sırasında eskimekte ve ekonomik ömürleri kısalmakta, ayrıca maddi değerleri de zamanla azalmakta veya kaybolmaktadır.

Tesis cihazlarının amortisman kapsamında kullanılabilmesi için belirli bir değere sahip olması, tescil edilmiş olması, etkin kullanımda olması ve ekonomik ömrünün bir yıldan fazla olması gerekir. Tesislerin amortismanlarının değerlendirilmesinde bir takım yöntemler bulunmaktadır. Çalışmada; sabit yıllık sermaye maliyeti kapsamında, bugünkü değişken değer, ekonomik ömür, ıskonto oranları, geri kazanım değeri esas alınarak yıllık amortisman oranı ele alınmıştır. Belirli bir ekonomik ömürde faiz oranı arttıkça amortisman değeri de artmaktadır.
Çeşitli ekonomik ömürlerde santralin sabit faiz oranlarına göre kısa ömürlü santrallerde amortisman değerinin yüksek, uzun ömürlü santrallerde ise düşük olduğu görülmüştür. Ayrıca, düşük faiz oranlarında amortisman değeri daha düşük, faiz oranı arttıkça paralel amortisman değeri de artmaktadır.

Kaynakça

  • [1] Scott, Maurice Fitzgerald, (1989). ‘A New View of Economic Growth’. Clarendon Press, Oxford.
  • [2] Aghion, Philippe, Howitt, Peter, (1998). ‘Endogenous Growth Theory’. MIT Press, Cambridge
  • [3] Davidson, S., Drake Df, (1961). Capital budgeting and the 'Best' tax depreciation methods. Journal of Business 34, p. 442-452. https://www.jstor.org/stable/2351145
  • [4] Schooner Jr Ba, (1966).‘‘Optimal Depreciation Strategies for Income Tax Purposes’ Management Science,Vol. 12, No. 12 B552-579 https://doi.org/10.1287/mnsc.12.12.B552
  • [5] Wakeman, Lm, (1980). The optimal tax depreciation. Journal of Accounting and Economics, 2, p. 213-237.
  • [6] Berger, M. Moore, G., (1989. The choice of depreciation method under uncertainty. Decision Sciences 20, p. 643-654.
  • [7] Wielhouw TheJl De Waegenaer, A., Courts, Pm.(2002). The optimal tax depreciation under a progressive tax system. Journal of Economic Dynamics and Control 27, 243-269
  • [8] Arkin Vi, Slastnikov, Ad, (2007). The effect of depreciation allowances on the timing of investment and government tax Revenue. Annals of Operations Research, 151, 307-323
  • [9] Mauer, D.C., Otter, Sh., (1995). Investment under uncertainty: the case of replacement investment decisions. Journal of Financial and Quantitative Analysis 30, p. 581- 605.
  • [10] Zambujal-Oliveira, J. Duque, J. (2011). Operational asset replacement strategy: a real options approach. European Journal of Operational Research 210, 318-325
  • [11] Handle, A., Hartman, J.C., (2011). The optimal tax depreciation with loss carry-forward and backward options. European Journal of Operational Research 208, p. 161-169.
  • [12] Sungki Kim, Wonil Ko, Saerom Youn,Ruxing Gao,Yanghon Chung,Sungsig Bang.(2016). ‘Advanced Depreciation Cost Analysis for a Commercial Pyroprocess Facility in Korea’ Nuclear Engineering and Technology, Volume 48, Issue 3, June 2016, Pages 733-743, https://doi.org/10.1016/j.net.2016.01.013
  • [13] Gaétan De RassenfosseAdam B. Jaffe(2018). Econometric evidence on the depreciation of innovations’, European Economic Review, Volume 101, January 2018, Pages 625-642, https://doi.org/10.1016/j.euroecorev.2017.11.005
  • [14] http://www.resmigazete.gov.tr/eskiler/2008/01/20080110-6.htm Jan. 10, 2008 26752
  • [15] Kumar, U. (2007)."Regulation of Tax Law Comparison of IAS 16 and the acquisition of tangible fixed assets" Financial Solutions Journal, 83: p. 67-80.
  • [16] Aybers N. Şahin B.,(1995). ‘Enerji Maliyeti’’ Yıldız teknik üniversitesi yayını NO:299 p.152
Toplam 16 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Makine Mühendisliği Varlık Yönetimi
Bölüm 35. Sayı Cilt I
Yazarlar

Murat Kaya 0000-0003-4744-4066

Şükrü Kaya 0000-0001-7147-8448

Yayımlanma Tarihi 31 Temmuz 2023
Gönderilme Tarihi 8 Haziran 2023
Yayımlandığı Sayı Yıl 2023

Kaynak Göster

APA Kaya, M., & Kaya, Ş. (2023). THE IMPORTANCE OF DEPRECIATION IN PRODUCTION COSTS. Soma Meslek Yüksekokulu Teknik Bilimler Dergisi, 1(35), 34-42. https://doi.org/10.47118/somatbd.1311659
AMA Kaya M, Kaya Ş. THE IMPORTANCE OF DEPRECIATION IN PRODUCTION COSTS. Soma MYO Teknik Bilimler Dergisi. Temmuz 2023;1(35):34-42. doi:10.47118/somatbd.1311659
Chicago Kaya, Murat, ve Şükrü Kaya. “THE IMPORTANCE OF DEPRECIATION IN PRODUCTION COSTS”. Soma Meslek Yüksekokulu Teknik Bilimler Dergisi 1, sy. 35 (Temmuz 2023): 34-42. https://doi.org/10.47118/somatbd.1311659.
EndNote Kaya M, Kaya Ş (01 Temmuz 2023) THE IMPORTANCE OF DEPRECIATION IN PRODUCTION COSTS. Soma Meslek Yüksekokulu Teknik Bilimler Dergisi 1 35 34–42.
IEEE M. Kaya ve Ş. Kaya, “THE IMPORTANCE OF DEPRECIATION IN PRODUCTION COSTS”, Soma MYO Teknik Bilimler Dergisi, c. 1, sy. 35, ss. 34–42, 2023, doi: 10.47118/somatbd.1311659.
ISNAD Kaya, Murat - Kaya, Şükrü. “THE IMPORTANCE OF DEPRECIATION IN PRODUCTION COSTS”. Soma Meslek Yüksekokulu Teknik Bilimler Dergisi 1/35 (Temmuz 2023), 34-42. https://doi.org/10.47118/somatbd.1311659.
JAMA Kaya M, Kaya Ş. THE IMPORTANCE OF DEPRECIATION IN PRODUCTION COSTS. Soma MYO Teknik Bilimler Dergisi. 2023;1:34–42.
MLA Kaya, Murat ve Şükrü Kaya. “THE IMPORTANCE OF DEPRECIATION IN PRODUCTION COSTS”. Soma Meslek Yüksekokulu Teknik Bilimler Dergisi, c. 1, sy. 35, 2023, ss. 34-42, doi:10.47118/somatbd.1311659.
Vancouver Kaya M, Kaya Ş. THE IMPORTANCE OF DEPRECIATION IN PRODUCTION COSTS. Soma MYO Teknik Bilimler Dergisi. 2023;1(35):34-42.