Accounting and Analytical Support for the Formation and Use of the Depreciation Fund

DOI

10.2991/assehr.k.200113.112How to use a DOI?

Keywords

depreciation charges, depreciation fund, investment policy, accounting and analytical support, fixed capital, investments in fixed capital, reproduction of fixed capital

Abstract

The urgency of the problem is due to the need to intensify investment activities of enterprises of the industrial sector of the economy of the Russian Federation. Domestic enterprises are experiencing an acute shortage of their own sources for investment in fixed capital, which is necessary to improve production efficiency, improve the quality of domestic products and its competitiveness. According to the authors, the depreciation aund is an effective tool for the formation of financial resources for the modernization of production facilities. The article systematizes scientific and practical approaches to the formation and use of the depreciation aund. The authors propose a methodology for the formation of the depreciation fund, the mechanism of reflection of the depreciation fund on the accounts and options for improving the existing chart of accounts in terms of accounting for these funds.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Svetlana Povedishnikova
AU  - Anton Chepulianis
PY  - 2020
DA  - 2020/01/16
TI  - Accounting and Analytical Support for the Formation and Use of the Depreciation Fund
BT  - Proceedings of the Ecological-Socio-Economic Systems: Models of Competition and Cooperation (ESES 2019)
PB  - Atlantis Press
SP  - 537
EP  - 541
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200113.112
DO  - 10.2991/assehr.k.200113.112
ID  - Povedishnikova2020
ER  -