Depreciação : uma estratégia para se manter a competitividade

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.