In the operations of large entrepreneurs, fixed assets make up a large part of the total assets and as such represent an important item in the financial statements. Fixed assets have a lifespan of more than one year and are consumed gradually in the production process, transferring their value to new products. There are several depreciation methods used for accounting purposes.This paper investigates the impact of depreciation on the financial result of a large entrepreneur with the aim of better understanding its role in financial management. The aim of the paper was to analyze how depreciation as an accounting practice affects the presentation of profitability and how it can be used to improve financial decision-making, through a case study of Valamar Riviera d.d.The research methodology included an analysis of existing literature, quantitative processing of financial data and case studies of large companies in order to gain concrete insights into depreciation practices. The main conclusions indicate that depreciation has a significant impact on the financial result, especially in the context of long-term investments and the financial result of the company. Also, it was determined that depreciation can be used as a tool for managing the profitability of a company.