Home  Journals  Finance and Credit  35(467) - 2011 September

Definition of basic needs and the reasons of updating of the fixed capital of the enterprise

Available online: 4 October 2011

Subject Heading: finance OF ENTERPRISE

JEL Classification: 

During research of reproduction of a fixed capital of the enterprise necessity of a substantiation of need for updating means of work for an intensification of manufacture is established. For this purpose updating of a fixed capital should be considered as satisfaction of need of the manufacturer in means of work according to the purposes and problems of his economic activities. Thus the fixed capital represents itself as a material benefit delivering utility to the consumer, i.e. satisfying its need.

Keywords: need of a fixed capital, updating of a fixed capital, deterioration, amortization, innovations, Investments

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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