| Autor: |
Litovskikh, V. A., Koksharov, V. A. |
| Předmět: |
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| Zdroj: |
AIP Conference Proceedings; 2023, Vol. 2624 Issue 1, p1-8, 8p |
| Abstrakt: |
The article discusses the essence of determining the fixed production assets of an enterprise, the main types of their classification, methods of estimating the cost and methods of reproduction. The main types of depreciation of fixed assets of the enterprise, the causes of depreciation and possible ways to change the level of depreciation are also considered. Methods for determining the useful life and the time period when it is necessary to replace the old fixed production assets of an enterprise with new ones are considered using two graphical methods: the method of engineer Vasiliev, based on a comparison of the residual value of a fixed asset and the cost of repairing this asset, and the Mapi method, which compares the residual the cost of fixed assets and obsolescence of the second category. These methods will be considered in detail on the example of heavy-duty machines used in a railway transport enterprise. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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