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International Accounting
 

Analysis, reproduction and accounting of fixed assets on engineering basis

Vol. 16, Iss. 30, AUGUST 2013

Available online: 23 August 2013

Subject Heading: PROBLEM. OPINIONS. SOLUTIONS

JEL Classification: 

Korobeinikov O.P. Doctor of Economic Sciences, Head of the Department of Real Estate, Investment, Consulting and Analysis, the Nizhny Novgorod State University of Architecture and Civil Engineering
nikanngasu@mail.ru

Korobeinikova O.P. Doctor of Economic Sciences, Professor of the Department of Real Estate, Investment, Consulting and Analysis, the Nizhny Novgorod State University of Architecture and Civil Engineering
nikanngasu@mail.ru

Bocharov V.A. PhD of Technical Sciences, Professor, the Department of Real Estate, Investment, Consulting and Analysis, the Nizhny Novgorod State University of Architecture and Civil Engineering
nikanngasu@mail.ru

Panyutina E.A. PhD in Economics, Chief Specialist, the Department of Urban Development of the Nizhny Novgorod Region
katrina-one@mail.ru

Morozova N.A. Associate Professor, the Department of Accounting and Audit, the Nizhny Novgorod State University of Architecture and Civil Engineering
natanka04@mail.ru

Sorokina E.E. Graduate Student, the Department of Real Estate, Investment, Consulting and Analysis, the Nizhny Novgorod State University of Architecture and Civil Engineering
eva-s84@yandex.ru

In the article researches showed that one of the reasons of unsatisfactory updating and use of fixed assets of the enterprises is insufficient theoretical and practical development and application of engineering approaches to effective reproduction of their active part. Six steps of engineering ensuring modernization of fixed assets are presented.

Keywords: engineering, modernization, fixed capital, calculation of basic means, effective reproduction, investment resources, standard of amortization

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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