VARIATIONAL METHODS OF FORMING DEPRECIATION DEDUCTIONS

Autor: Liliya Gennadyevna Rudykh, Evgeniy Aleksandrovich Filatov, Yuvenaliy Anatolievich Kiryukhin
Rok vydání: 2014
Předmět:
Zdroj: American Journal of Applied Sciences. 11:631-638
ISSN: 1546-9239
DOI: 10.3844/ajassp.2014.631.638
Popis: Long-term planning of activity at all and the finan cial one in particular is one of the cornerstones o f modern management. Using of author’s method to form depreciative policy allows to cut uncertainty while makin g decisions connecting with commercial organizations’ development. The article is devoted to finding opt imal strategies for depreciation calculation by comparat ive analysis of the straight-line and proposed by t he authors methods. It presents a new method of variational ca lculations of depreciation policy based on the hand ling of the introduced by the authors coefficients (linear, step and correction coefficients), allowing to an economic entity to reasonably form and distribute the amorti zation fund in accordance with the market situation .
Databáze: OpenAIRE