Sovremennye Tehnologii Upravleniâ (Jul 2016)
Generalization of some ways of improvement of depreciation policy and restoration of depreciation of fixed assets of the enterprises
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.
