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Generalization of some ways of improvement of depreciation policy and restoration of depreciation of fixed assets of the enterprises

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Generalization of some ways of improvement of depreciation policy and restoration of depreciation of fixed assets of the enterprises

Авторы

Сергеев Леонид Иванович
доктор экономических наук, профессор, зав. каф. экономической теории
Россия, Калининградский государственный технический университет
doc_sergeevli@mail.ru
Мороз Максим Игоревич
соискатель
Россия, Калининградский государственный технический университет
m.moroz@sodru.com

Аннотация

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.

Ключевые слова

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.

Рекомендуемая ссылка

Сергеев Леонид Иванович, Мороз Максим Игоревич. Generalization of some ways of improvement of depreciation policy and restoration of depreciation of fixed assets of the enterprises // Современные технологии управления. ISSN 2226-9339. — #7 (67). Номер статьи: 6704. Дата публикации: 06.07.2016. Режим доступа: https://sovman.ru/en/article/6704/

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

Keywords

Suggested citation

Sergeev Leonid Ivanovich, Moroz Maksim Igorevich. // Modern Management Technology. ISSN 2226-9339. — #7 (67). Art. #  6704. Date issued: 06.07.2016. Available at: https://sovman.ru/en/article/6704/

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