engleski

Model of investment in road maintenance as preservation of road infrastructure value

The aim of research is to indicate the failure to use in­ formation on road depreciation in the process of making de­ cisions about investment into road maintenance. Deprecia­ tion as accountancy category has not been suft)cienCly used as managerial information and its status has been margin­ alised. A big problem is also the non- deffned status of "emer­gency' maintenance which some legal subjects responsible for road management book as investment maintenance which Is used to compensate for the road value, and some as expenditure, In w/1ich case the mentioned investments do not even enter the base for depreciation calculation. In writing this paper the data aboul the book road value were taken into consideration, the amount of depreciation as well as the data about investments into the maintenance on state roads in the period from 200110 2008. In data analysis the methodology of descriptive statistics and regression analysis have been implemented. The results of the study of correlation between the value of depreciation and the investment into emergency main­tenance have shown thaI the investment amount is at the level of 74% of the depreciation amount, which indicates the underestimated depreciation rate regarding the fact that roadway condition evaluations are not in harmony with such investment.

road depreciation ; periodic maintenance ; road value ; road management

nije evidentirano