Financiranje povečevanja zmogljivosti iz amortizacijskih sredstev
Filipič, Drago
Prosta amortizacijska sredstva se lahko uporabljajo razen za začasno financiranje obratnih naložb tudi za financiranje razširitve osnovnih naložb in pri tem ni ogrožena enostavna reprodukcija ...osnovnih naložb. Z uporabo prostih amortizacijskih sredstev za nabavo novih dodatnih osnovnih sredstev se pojavi učinek povečanih kapacitet (Lohmann-Ruchti-Effekt). Povečevanje kapacitet iz prostih amortizacijskih sredstev ima svoje omejitve. Povečevanje kapacitet pri osnivnih naložbah je namreč determinirano z ustreznim povečevanjem vlaganj v obratne naložbe in s prodajnimi možnostmi.
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