Regional Economics: Theory and Practice

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Regional Economics: Theory and Practice

12(291) - 2013 March

Improvement of reproduction of fixed assets in the regional AIC

Vol. 11, Iss. 12, MARCH 2013

Available online: 29 March 2013

Subject Heading: Agrarian and industrial complex development

JEL Classification:

Agoshkova N.E. PhD in Economics, Associate Professor of Department "Organization of Entrepreneurship and Management in Agriculture", the Orel State Agrarian University
agoshkova.nina@mail.ru

Agoshkova N.N. PhD in Economics, Senior Lecturer of Department "Accounting and Audit", the Orel State Agrarian University
agoshkovann@rambler.ru

In the article the directions of reproduction of fixed assets in the regional agrarian and industrial complex are given. The order of the organization of quality standard of fixed assets is offered when carrying out their inventory; methodical approaches to an assessment, revaluation, and determination of depreciable cost according to the International Financial Reporting Standards are presented. The mechanism of formation and use of a reserve of financing of reproduction of fixed assets locates in the agricultural organizations are revealed.

Keywords: fixed assets, reproduction, management, evaluation, technical condition of fixed assets, revaluation, sources of reproduction, amortization, amortization fund, profit, innovation and investment activity

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ISSN 2311-8733 (Online)
ISSN 2073-1477 (Print)

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