VARIATIONAL METHODS OF FORMING DEPRECIATION DEDUCTIONS
- 1 The National Research Irkutsk State Technical University, Russian Federation, 664074, Irkutsk, Lermontov Street 83, Russia
Long-term planning of activity at all and the financial one in particular is one of the cornerstones of modern management. Using of author’s method to form depreciative policy allows to cut uncertainty while making decisions connecting with commercial organizations’ development. The article is devoted to finding optimal strategies for depreciation calculation by comparative analysis of the straight-line and proposed by the authors methods. It presents a new method of variational calculations of depreciation policy based on the handling of the introduced by the authors coefficients (linear, step and correction coefficients), allowing to an economic entity to reasonably form and distribute the amortization fund in accordance with the market situation.
Copyright: © 2014 Evgeniy Aleksandrovich Filatov, Liliya Gennadyevna Rudykh and Yuvenaliy Anatolievich Kiryukhin. This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.
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- Depreciation Policy
- Straight-Line Method
- The Coefficients