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


Doctor of Economics, Professor, Head of dep. economic theory
Russia, Kaliningrad State Technical University
[email protected]

Russia, Kaliningrad State Technical University
[email protected]


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.


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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Sergeev Leonid Ivanovich , Moroz Maksim Igorevich
Generalization of some ways of improvement of depreciation policy and restoration of depreciation of fixed assets of the enterprises// Modern Management Technology. ISSN 2226-9339. – #7 (67). Art. # 6704. Date issued: . Available at:

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