6+

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

ПОДЕЛИТЬСЯ С ДРУЗЬЯМИ
Authors


Doctor of Economics, Professor, Head of dep. economic theory
Russia, Kaliningrad State Technical University
doc_sergeevli@mail.ru


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.

Print Friendly, PDF & Email

Categories of article:

Read also

Suggested citation

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: https://sovman.ru/en/article/6704/

Full article text is available only in Russian.
Please select from the menu Russian language and continue reading.


References

  1. Kungurov Ju.A., Koncipko N.V. Otsenka of influence of depreciation policy on financial performance of industrial corporation [Ocenka vlijanija amortizacionnoj politiki na finansovye pokazateli industrial’noj korporacii]. Siberian financial school. 2009. No. 5. pp. 100-107.
  2. Sysoyev P.V., Bogdanovich P.N., Lizarev A.D. Deformation and wear of polymers at friction [Deformacija i iznos polimerov pri trenii]. science and equipment, 1985. pp. 25-29
  3. Sazonov V. G., Daleka E.D Is far. Management of reproduction of the fixed business assets and his reflection in бухгалтерсокм the account [Upravlenie vosproizvodstvom osnovnyh proizvodstvennyh fondov i ego otrazhenie v buhgaltersokm uchjote]. News of Far Eastern Federal University. Economy and management No. 1 (65). 2013. pp. 31-35
  4. Mihajlushkin A.I., Shimko P.D. Bases of the economy, studies. Grant [Osnovy jekonomiki, ucheb. posobie]. 2nd prod. SPb. Business the Press publishing house, 2010.  352 p.
  5. Voskobojnikov I.B., Drjabina E.V. Branch historical statistics of fixed assets of the Russian Economy [Otraslevaja istoricheskaja statistika osnovnyh fondov Rossijskoj Jekonomiki]. Higher School of Economics, Moscow, 2009 pp. 37-39
  6. Kondratova E.P. Functioning of an intra production system of management of reproduction of fixed assets at the enterprises of railway transport [Funkcionirovanie vnutriproizvodstvennoj sistemy upravlenija vosproizvodstvom osnovnyh fondov na predprijatijah zheleznodorozhnogo transporta]. the Power and management in the east of Russia, No. 1(42), 2008, pp.44-61
  7. Kuznecova E.V. System of books of accounts and accounting management of economic processes theory, methodology and practice [Sistema planov schetov i buhgalterskoe upravlenie jekonomicheskimi processami teorija, metodologija i praktika]. Dissertation work, 2011, Rostov on Don, p. 490
  8. Brunov P.E. Economic aspects of an assessment of wear of buildings in a control system real estate [Jekonomicheskie aspekty ocenki iznosa zdanij v sisteme upravlenija nedvizhimost’]. the Moscow state construction university, the thesis for degree of Candidate of Economic Sciences Spetsialnost 08.00.05, 2004, Moscow, p. 139
  9. Chang Yan, Chen Jian A Consistent Estimate of Land Price, Structure Price, and Depreciation Factor/Freddie Mac Editor, 2011, pp.19-38
  10. Bourassa Steven C., Martin Hoesli, Donato Scognamiglio, Sumei Zhang. Land leverage and house prices/46th Annual AREUEA Conference Paper, 2010, pp. 33-39
  11. Bostic Raphael W, Avery B. Robert., Calem S., Paul, and Canner Glenn B. Trends in Home Purchase Lending: Consolidation and the Community Reinvestment Act/the Board’s Division of Research and Statistics, 1999, pp. 46-49
  12. Heathcote Jonathan, Davis Morris. Housing and the business cycle/Board of Governors of the Federal Reserve System and Georgetown University USA, Dept. of Economics, 2003, pp. 22-33
  13. Wachs M., Kumagai. T.G. Physical Accessibility as a Social Indicator/Socio-Economic Planning Sciences, Vol. 7, No. 5 (October 1973), pp. 437-456
  14. Kok N. P., Eichholtz R. B., Peneda P. Environmental Performance: A Global Perspective on Commercial Real Estate/Maastricht University. Netherlands, 2010, pp.91-99
  15. Order of the central statistical management of the USSR 4/30/1070 N 9-113. The instruction for revaluation and determination of wear of fixed assets self-supporting state, cooperative (including collective farms) and the public enterprises and the organizations as of January 1, 1972 (утв.) [Prikaz central’nogo statisticheskogo upravlenija SSSR 30.04.1070 N 9-113. Instrukcija po pereocenke i opredeleniju iznosa osnovnyh fondov hozraschjotnyh gosudarstvennyh, kooperativnyh (vkljuchaja kolhozy) i obshhestvennyh predprijatij i organizacij po sostojaniju na 1 janvarja 1972 g. ( utv.)].
  16. Prokopishin A.P. Capital repairs of buildings. Volume 2. Reference book of the engineer-smetchika [Kapital’nyj remont zdanij. Tom 2. Spravochnik inzhenera-smetchika]. Publishing house. M. Stroyizdat, 1991, p. 416
  17. The order of the State Committee for Construction of the USSR of December 24, 1986 N 446. Departmental construction norms of BCH 53-86 (r) Rules of an assessment of physical wear of residential buildings [Prikaz Gosstroja SSSR ot 24 dekabrja 1986 g. N 446. Vedomstvennye stroitel’nye normy VSN 53-86(r) Pravila ocenki fizicheskogo iznosa zhilyh zdanij].
  18. Soina-Kutishheva Ju.N. Diversification of the metallurgical companies, the main tendencies and an assessment of Efficiency [Diversifikacija metallurgicheskih kompanij, osnovnye tendencii i ocenka jeffektivnosti]. Public Educational Institution of Higher Professional Training Siberian State Industrial University, the thesis for degree of the Doctor of Economics, specialty 08.00.05, Kemerovo 2006, p. 118
  19. A technique of residual estimation of cost of vehicles taking into account technical condition, P-03112194-0376-98, Ministry of Transport of the Russian Federation from 12/10/1998 [Metodika ostatochnoj ocenki stoimosti transportnyh sredstv s uchjotom tehnicheskogo sostojanija, R-03112194-0376-98, Mintrans RF ot 10.12.1998].
  20. Marks K. Jengel’s F. Sobr. соч. [ soch]. T.25. 4.1., 1986, pp. 74-76
  21. Shumpeter J. The theory of economic development (research of enterprise profit, capital, the credit, percent and a cycle of an environment) [Teorija jekonomicheskogo razvitija (issledovanie predprinimatel’skoj pribyli, kapitala, kredita, procenta i cikla kon#junktury)]. the lane with English M., 1982, pp. 30-49