Internal reserves industrial corporations. Management of own sources of financing in the implementation of the various approaches to calculating depreciation bonus

ПОДЕЛИТЬСЯ С ДРУЗЬЯМИ
Authors


Doctor of Economics, Head of the Department of Economics and Business
Russia, Novosibirsk State University of Economics and Management
klania2002@mail.ru


PhD, Associate Professor, Department of Economics and Business
Russia, Novosibirsk State University of Economics and Management
koncipko_natalya@mail.ru

Abstract

Reindustrialization of the national economy of Russia in the conditions of tightening economic sanctions poses industrial corporations, particularly with state participation, the task of effective and rational use of private sources of funding. Today it is largely depends on the chosen and implemented, in fact, depreciation strategy of the state. In this regard, the main scientific idea of the article is in the economic justification of the amounts of material benefit when implementing different approaches for the calculation of depreciation in real terms of modern tax legislation of the Russian Federation. The object of the study selected the process of formation of own sources of financing of economic activity in conditions of re-industrialization of the domestic industry. The study serve as a methodological approaches used in practice to develop the depreciation policy, including methods and techniques to calculate the material benefits of different scenarios for the replenishment of own sources of financing production. To the main scientific result of the research is proposed by the authors of the financial mechanism of the formation and replenishment of own sources of financing is presented as a multi-level relationship between subjects and objects, principles and methods, including scenarios, tools, and methods of forming the effective depreciation policy (strategy) of individual corporations and their groups. The proposed definition of effective depreciation policy under which the table presents the calculation of depreciation using bonus depreciation linear and nonlinear methods, which show the maximization depreciation income and minimize tax exemptions. For example, the economic activities of industrial corporations proved the legality of obtaining the maximum tax values, on the one hand, and economic (material) benefits, on the other, and in the current field of modern Russian tax legislation.

Keywords

reindustrialization, economic sanctions, capital expenditures, bonus depreciation, the effective depreciation policy, income tax, property tax, methods of accelerated depreciation.

Рекомендуемая ссылка

Fedorovich Vladimir Olegovich , Koncipko Natal'ja Vladimirovna
Internal reserves industrial corporations. Management of own sources of financing in the implementation of the various approaches to calculating depreciation bonus// Современные технологии управления. ISSN 2226-9339. – #8 (56). Номер статьи: 5606. Дата публикации: . Режим доступа: http://sovman.ru/en/article/5606/

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