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    Depreciação : uma estratégia para se manter a competitividade

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    D - LAERCIO LHORET.pdf (4.195Mb)
    Date
    1994
    Author
    Lhoret, Laercio, 1945-
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    Subject
    Depreciação
    Teses
    Administração
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    Dissertação
    Abstract
    Abstract: The purpose of this paper is to present a strategic use of depreciation in order to stimulate the renewal of plant assets, with a view to improving competitiveness in national industry. The depreciation methods authorized by fiscal law and used by most businesses have not proved adequate to ensure the accumulation of funds which are sufficient to replace updated technologies. This present study offers depreciation methods and a fiscal incentive to provide funds to finance the replacement of plant and equipment, incorporating technological developments thereby assisting the modernization and expansion of industrial capacity.
    URI
    https://hdl.handle.net/1884/61652
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    • Dissertações [436]

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