THE IMPLICATIONS OF THE FISCAL AMORTIZATION ON THE PERFORMANCE INDICATORS

Lucian Buse and Mirela Ganea
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Lucian Buse: University of Craiova
Mirela Ganea: University of Craiova

Theoretical and Applied Economics, 2009, vol. 05(534)(supplement), issue 05(534)(supplement), 83-94

Abstract: As an expression of consumption the fixed assets in the production process, the expenses with amortization lead, because of their deducible character, to an economy of duty. The size of this economy is function of the method of amortization used and, it influences the level of the company' results. Whereas, the impact of the expenses with amortization on the results of a company is reflected by the level of the performance indicators, this paper treats and presents, in a study case, the implications of the fiscal amortization on the cash flow value added, as an indicator of performance based on value creation.

Keywords: expenses with amortization; fiscality; cash flow value added. (search for similar items in EconPapers)
Date: 2009
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