Authors
Sergeev Leonid Ivanovich
Doctor of Economics, Professor, Head of dep. economic theory
Russia, Kaliningrad State Technical University
doc_sergeevli@mail.ru
Moroz Maksim Igorevich
applicant
Russia, Kaliningrad State Technical University
m.moroz@sodru.com
Abstract
Discusses approaches to consider different factors in constructing the amortization policy and recording of different forms of wear of fixed assets of enterprises. Analyzed proposals of domestic and foreign researchers on the improvement of recovery processes and the acquisition of fixed assets under different conditions of their exploitation. It is proposed on the basis of management accounting and financial performance to build rational depreciation system recovery value of fixed assets of enterprises.
Keywords
Depreciation, Life, Fixed assets, Wear, Recovery, Profit, Repair, Operation, Obsolescence, Physical wear, Costs, Maintenance, Efficiency, The optimal time, Norm, The cost of funds, Output, Deviation, Technical level.
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