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Finance and Credit
 

Organization of amortization process of facilities for renewal of fixed capital of enterprise

Vol. 18, Iss. 26, JULY 2012

Available online: 10 July 2012

Subject Heading: INNOVATIVE DEVELOPMENT

JEL Classification: 

Khlynin E.V. PhD in Economics, Associate Professor of department "Economy and Management", the Tula State University
hklynin@yandex.ru

Andryukhin A.V. Applicant of department "Economy and Management", the Tula State University
hklynin@yandex.ru

In the article the possibility of organizing the amortization process of basic business capital from the position of innovation of the amortized objects of facilities are examined. The hypothesis about dependence of applied ways and methods of charge of depreciation charges on degree of an innovation of amortization object is formulated. Realization of the created mechanism of the organization of amortization process of facilities provides an intensification of updating process of fixed capital of the enterprise.

Keywords: amortization, renovation, basic capital, period of useful use, facilities

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

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