Published in «Journal of International Economic Affairs»2 / 2019
DOI: 10.18334/rp.20.5.40666

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 Natalya Lvovna, Ural Federal University named after the first President of Russia B.N.Yeltsin, Russia

Pelymskaya Irina Sergeevna, Ural Federal University named after the first President of Russia B.N.Yeltsin, Russia

Sherban Roman Anatolevich, UMMC Technical University, Russia

Альтернативный метод расчета коэффициента износа основных средств по качественному состоянию (на примере ПАО «Челябинский цинковый завод») - View in Russian

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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:

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

JEL-Classification: D24, M11, M21

Citation:
Savchenko N.L., Pelymskaya I.S., Sherban R.A. (2019). An alternative method of calculating the coefficient of depreciation of fixed assets on the qualitative state (on the example of PJSC "Chelyabinsk Zinc Plant") [Alternativnyy metod rascheta koeffitsienta iznosa osnovnyh sredstv po kachestvennomu sostoyaniyu (na primere PAO «Chelyabinskiy tsinkovyy zavod»)]. Journal of International Economic Affairs, 9(2). (in Russian). – doi: 10.18334/rp.20.5.40666.


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