TFL Vsebine / Revija SIR*IUS

Economic obsolescence of tangible assets due to the impact of economic conditions

Gospodarske in družbene razmere v obdobju recesije in krize se odražajo v obsežnem nihanju ključnih parametrov, kot so inflacija, industrijska proizvodnja, cene surovin in izdelkov, zmanjšanje povpraševanja po blagu in storitvah, in drugih kazalnikov, ki posredno vplivajo na vrednost premoženja. Pomembna sestavina pri ocenjevanju vrednosti sredstev po nabavnovrednostnem načinu je ekonomsko zastaranje. Z uporabo metod lahko izračunamo in ocenimo vrednost sredstev v točno določenih gospodarskih razmerah. Metoda zmanjšanih kapacitet ob upoštevanju enačbe kapaciteta/strošek (cost to capacity) obravnava zmanjšano kapacitivnost procesa in posledično zmanjšanje donosa. Neposredna metoda pa upošteva vpliv globalnih kazalnikov in kazalnikov panoge na vrednost sredstev.

Economic and social conditions during the recession exhibit great fluctuations in key parameters such as inflation, industrial production, prices of raw material and products, a decreased demand and other indicators that indirectly affect the value of the property. An important element in appraising the value of assets by historical cost approach is the economic obsolescence, which can be used to appraise the value of assets in terms of specific economic conditions. The method of reduced capacity uses the cost-to-capacity equation that accounts for reduced capacity of the production process and, consequently, reduced yield, while the direct method accounts for the impact of global indicators and branch indicators on the value of plant and equipment.