DEPRECIATION AS A SOURCE OF CURRENT CAPITAL FINANCING

Authors

  • Iryna Hryniuk Ivano-Frankivsk National Technical University of Oil and Gas, Institute of Economics and Management, Department of Accounting and Taxing Nicolaus Copernicus University in Toruń, Faculty of Economic Sciences and Management, Department of Enterprise Management http://orcid.org/0000-0002-5739-1159

DOI:

https://doi.org/10.12775/18629

Keywords

current capital, own capital, depreciation, income

Abstract

Funding of assets is a central issue in the work of managers. Most researchers consider depreciation only as a source of renewal of fixed assets, leaving out the fact that these funds will remain in current capital and finance the current activities of the company, until the moment of direct renewal of non-current assets. It considers to expedient to consider in more detail the equity capital and its components as sources of current capital financing.

Author Biography

Iryna Hryniuk, Ivano-Frankivsk National Technical University of Oil and Gas, Institute of Economics and Management, Department of Accounting and Taxing Nicolaus Copernicus University in Toruń, Faculty of Economic Sciences and Management, Department of Enterprise Management

magistr z rachunkowości i audytu doktorantka (ekonomia i zarządzanie) aktywna praca w kole naukowym (badania, projekty w Ukrainie i Polsce)
Acta Universitatis Nicolai Copernici. Management

Published

2020-02-18

How to Cite

Hryniuk, Iryna. 2020. “DEPRECIATION AS A SOURCE OF CURRENT CAPITAL FINANCING”. Acta Universitatis Nicolai Copernici. Management 45 (4). https://doi.org/10.12775/18629.

Issue

Vol. 45 No. 4 (2018)

Section

Articles

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