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An alternative method of calculating the coefficient of depreciation of fixed assets on the qualitative state (on the example of PJSC "Chelyabinsk Zinc Plant")


Savchenko N.L., Pelymskaya I.S., Sherban R.A.
(about the authors)

Savchenko Natalya Lvovna – (Ural Federal University named after the first President of Russia B.N.Yeltsin)

Pelymskaya Irina Sergeevna – (Ural Federal University named after the first President of Russia B.N.Yeltsin)

Sherban Roman Anatolevich – (UMMC Technical University)

Published in:
Journal of International Economic Affairs
– Volume 9, Number 2 (April-June 2019)

JEL classification: D24, M11, M21

Keywords: a sign of the quality of the object of fixed assets, coefficient of depreciation of fixed assets, fixed assets


Citation:
Savchenko N.L., Pelymskaya I.S., Sherban R.A. (2019). An alternative method of calculating the coefficient of depreciation of fixed assets on the qualitative state (on the example of PJSC "Chelyabinsk Zinc Plant"). Journal of International Economic Affairs, 9(2), 1433-1444. doi: 10.18334/rp.20.5.40666


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Abstract:

The article discusses the features and contradictions of the method of calculating the coefficient of depreciation of fixed assets of the enterprise. The normative and educational-methodical literature defining the basic (generally accepted) method of calculation of the coefficient of depreciation of fixed assets is analyzed. The main factors affecting the distortion of the value of the basic coefficient of depreciation of fixed assets are formulated. The experimental analysis of the qualitative state of fixed assets of a particular enterprise is carried out. An alternative method of calculating the coefficient of depreciation of fixed assets on the qualitative state is proposed. The comparison of depreciation coefficients of fixed assets by the basic and alternative method is conducted.







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