π-Economy (Aug 2022)
Improvement of the depreciation policy of the enterprise on the basis of intelligent diagnosing systems for the technical condition of fixed assets
Abstract
The implementation of an effective depreciation policy, taking into account the real depreciation of the production and economic system with the use of modern information technologies and allowing the formation of the depreciation fund of the enterprise necessary for simple and extended reproduction, is an urgent task for the economy. The purpose of the research is to improve the depreciation policy of enterprises based on the organization of a system for accounting and evaluating the depreciation of the production and economic system using intelligent systems for diagnosing and servicing technological machines and equipment in real time. The production and economic system of the enterprise was chosen as the object of the study. The subject of the study is the process of forming the enterprise’s depreciation fund based on the accounting of technical wear and its assessment using intelligent systems for diagnosing the technical condition and maintenance of fixed assets. This study uses concepts developed by Professor A.N. Shichkov. The following scientific and practical results of the study were obtained: 1. Modern publications in the field of diagnostics and maintenance of technological machines and equipment are systematized, the author’s position on the possibility of using these systems in the formation of the depreciation policy of the enterprise is given. 2. The application of the coefficient of technical wear is justified, which allows calculating depreciation taking into account the real wear of the production and economic system. 3. The depreciation policy of the enterprise has been improved based on the system for accounting for the technical depreciation of the production and economic system using intelligent systems for diagnosing and servicing technological machines and equipment in real time. Scientific novelty lies in the proposed approach to the implementation of the operational measurement of the value of technical wear based on the characteristics that determine the level of loads of production and economic systems. The approach makes it possible to form an enterprise’s depreciation fund sufficient for reproduction. Further research will be devoted to improving the system of accounting and assessment of depreciation in the formation of the depreciation fund based on diagnostics and maintenance of equipment using artificial intelligence, as well as exploring the possibility of using various forms of intellectual property rights protection. It is also expected to test the results of the study on the example of vehicles.
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