Economic Analysis: Theory and Practice

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Economic Analysis: Theory and Practice

6(261) - 2012 February

Analysis and development of methods of calculating of depreciation rates

Vol. 11, Iss. 6, FEBRUARY 2012

Available online: 7 February 2012

Subject Heading: THE AMORTIZATION POLICY

JEL Classification:

Korobeinikov O.P. Doctor of Economics, professor, head of department “Real estate, investment, consulting and analysis”, Nizhny Novgorod State University of Architecture and Civil Engineering
nikanngasu@mail.ru

Korobeinikova O.O. Doctor of Economics, professor of department “Real estate, investment, consulting and analysis”, Nizhny Novgorod State University of Architecture and Civil Engineering
nikanngasu@mail.ru

Bocharov V.A. PhD in Economics, professor of department “Real estate, investment, consulting and analysis”, Nizhny Novgorod state university of architecture and civil engineering
nikanngasu@mail.ru

Panyutina E.A. Graduate student of department “Real estate, investment, consulting and analysis”, Nizhny Novgorod State University of Architecture and Civil Engineering
katrina-one@mail.ru

Depreciation charges applied now are insufficient for the organization of effective processes of reproduction of fixed capital of the enterprise. For modernization acceleration reproduction processes the approach, which summarizes both the established values of norms of amortization and norms of reinvestment from profit of competitiveness maintenance of reproduction processes are used in the article.

Keywords: fund, efficiency, reproduction process, amortization, norm, policy, modernization, the capital

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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