Budiningsih, Benedicta (2023) Metode Penghitungan Depresiasi Aktiva Tetap. Analisis : Jurnal Bisnis dan Akuntansi”, 23 (2). pp. 52-65. ISSN 1978-9750

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Abstract

Assets or fixed assets are important factors to support the company's operational activities. The efficiency and effectiveness of its use can increase productivity as well as the expected benefits. However, fixed assets have physical and functional limitations, so they need to be maintained and replaced. When fixed assets are no longer able to meet the target due to damage or wear and tear, it is necessary to seek new ones. Then the amount of the purchase value and its charge in the overall cost of production must be calculated and accounted for in "Depreciation". Without taking into account depreciation, the company's profit is also difficult to predict, because the costs of repairing, replacing or adding fixed assets due to damage, wear or no longer functional are not calculated beforehand. This paper shows the ways and methods of calculating fixed asset depreciation.

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