INNOVATIVE SYSTEM OF FIXED CAPITAL REPRODUCTION

Vestnik Voronežskogo Gosudarstvennogo Universiteta Inženernyh Tehnologij

V. V. Kartavchenko¹  G. S. Merzlikina¹ 

[1] Volgograd State Technical University;

关键词: reproduction;    fixed assets;    fixed capital;    depreciation reserve;    capitalized reserve;    revaluation reserve;    reserve liquidation;    business valuation;   

DOI  :  10.20914/2310-1202-2015-1-244-250

来源: DOAJ

【 摘 要 】

The article presents the basic problems of fixed capital reproduction. There are considered a significant depreciation of fixed assets of Russian enterprises. There are presented arguments in favor of urgency of the problem of reproduction of fixed assets of the Russian Federation. The paper presentstheoretical evidence base basic types of fixed capital reproduction. There are identified all possible sources of simple and expanded reproduction of capital. There are considered the role of value and feasibility of depreciation in the formation of Reserve reproduction. Suggested the formation of accounting and analytical management provision fixed capital, as well as an innovative system of fixed capital reproduction, which implies the creation of depreciation , capital, revaluation, liquidation reserves. The algorithm of business valuation based on an innovative system of capital reproduction. The algorithm and the possibility of formation of reserves are considered on a concrete example of one of the industrial enterprises of the city Volgograd. On the basis of the algorithm presented calculations of business valuation of the enterprise. Calculations have shown an increase in value of the business condition of the formation of special reserves, which underlines the necessary and urgency of their formation in accounting policy and economy organizations and enterprises of Russia as a whole.

【 授权许可】

Unknown