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Financial Analytics: Science and Experience
 

The economic mechanism of formation of amortization resources of the oil-extracting enterprise in modern conditions

Vol. 4, Iss. 33, SEPTEMBER 2011

Available online: 13 September 2011

Subject Heading: ECONOMY OF THE ENTERPRISE

JEL Classification: 

Babaeva Z.S. Associate professor, the senior lecturer of chair «Accounting», the Dagestan state university
babaeva2@rambler.ru

Rabadanova Z.B. Associate professor, the senior lecturer of chair «Accounting», the Dagestan state university
jariuat77@mail.ru

Supuraliev A.A. The chief accountant of Open society NK «Rosneft-Dagneft»
ram1691@mail.ru

In the article economic problems of formation of depreciation charges of the industrial enterprise are investigated. The conditions influencing formation of real size of initial and regenerative cost of fixed capital and the sum of added amortization are considered. Methods of charge of amortization by standard documents are critically studied and the most effective method from the point of view of accumulation of amortization resources is proved.

Keywords: investment, resource, depreciation, charges, basic means, real cost, method

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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