An alternative method of calculating the coefficient of depreciation of fixed assets on the qualitative state (on the example of PJSC "Chelyabinsk Zinc Plant")

Savchenko N.L.1, Pelymskaya I.S.1, Sherban R.A.2
1 Уральский федеральный университет им. первого Президента России Б.Н. Ельцина
2 Технический университет УГМК

Journal paper

Journal of International Economic Affairs (РИНЦ, ВАК)
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Volume 9, Number 2 (April-June 2019)

Citation:

Indexed in Russian Science Citation Index: https://elibrary.ru/item.asp?id=39191673

Abstract:
The article discusses the features and contradictions of the method of calculating the coefficient of depreciation of fixed assets of the enterprise. The normative and educational-methodical literature defining the basic (generally accepted) method of calculation of the coefficient of depreciation of fixed assets is analyzed. The main factors affecting the distortion of the value of the basic coefficient of depreciation of fixed assets are formulated. The experimental analysis of the qualitative state of fixed assets of a particular enterprise is carried out. An alternative method of calculating the coefficient of depreciation of fixed assets on the qualitative state is proposed. The comparison of depreciation coefficients of fixed assets by the basic and alternative method is conducted.

Keywords: fixed assets, coefficient of depreciation of fixed assets, a sign of the quality of the object of fixed assets

JEL-classification: M11, D24, M21

References:

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