Abstract
Large retail chains conduct intensive replacement of old technology with new, more efficient one, especially in the field of energy, and in accordance with the application of the concept of sustainable development in business. These changes affect depreciation expenses and profits. Due to this, in this paper we will primarily research the dynamics of depreciation expenses and their impact on profit in sales of US, Japan, European Union, Russia, with special insight into Serbia based on original collected data. In order to thoroughly process given issues, numerous cases from practice were analyzed – depreciation of retail companies from different countries, especially the developed market economies. Presented methodological approach (comparative analysis, ratio analysis, descriptive statistics, correlation analysis, case studies) and research results(especially to point out the significance of continuous complex analysis of all relevant angles) should serve as a basis for more efficient management of depreciation expenses in modern trade.
Highlights
In order to improve cost efficiency in trade, in retail, new business, information and communication technology is being increasingly applied, as well as principles of energy efficiency in existing and new business premises and stores
Technical equipment of work and the quality of customers' service is on the higher level, what is, beside applied concepts and methods of calculation, reflected on size of depreciation expenses as a component of total operating costs and profit of retail chains
Keeping all this in mind, this paper empirically investigates factors which affect the dynamics of depreciation expenses of global retail chains in different countries, with special insight into Serbia
Summary
In order to improve cost efficiency in trade, in retail, new business, information and communication technology is being increasingly applied, as well as principles of energy efficiency in existing and new business premises and stores. Technical equipment of work and the quality of customers' service is on the higher level, what is, beside applied concepts and methods of calculation, reflected on size of depreciation expenses as a component of total operating costs and profit of retail chains Keeping all this in mind, this paper empirically investigates factors which affect the dynamics of depreciation expenses of global retail chains in different countries, with special insight into Serbia. The basic fundamental research hypothesis is: efficient management of depreciation expenses affects profit increase of retail chains This was indicated by "expenses segregation studies." Under conditions of intensive replacement of existing equipment with more efficient, in terms of energy savings and better service for customers, it is very significant to manage the expenses of depreciation in retail chains.
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