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Амортизация основного капитала как элемент денежного потока предприятия. Amortization of the fixed capital as element of the money flow of the enterprise

Author

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  • Барткова Н. Н.
  • Саакова Э. Б.

Abstract

В статье обозначены направления поиска резервов собственных средств предприятия, сделан вывод о приоритетности амортизации основного капитала как источника формирования реинвестиционных ресурсов. Разработана логическая схема кругооборота сумм амортизационных отчислений в рамках существующей двойственности их учета. Рассмотрен процесс формирования чистого денежного потока предприятия. Предложен алгоритм оценки влияния способа начисления амортизации на инвестиционную привлекательность субъекта хозяйствования в современных условиях. In article are marked directions of searching for reserve own facilities of the enterprise, is made conclusion about priority of the amortizations of the fixed capital as the source of the shaping reinvestment resource. The logical scheme of the circulation of the amounts of the depreciation charge is designed within the framework of existing duality of their account. The considered process of the shaping the clean money flow of the enterprise. The offered algorithm of the estimation of the influence of the way of the adding to amortizations on investment attractiveness of the subject of the management in modern condition.

Suggested Citation

  • Барткова Н. Н. & Саакова Э. Б., 2010. "Амортизация основного капитала как элемент денежного потока предприятия. Amortization of the fixed capital as element of the money flow of the enterprise," Мир экономики и управления // Вестник НГУ. Cерия: Cоциально-экономические науки, Socionet;Новосибирский государственный университет, vol. 10(2), pages 71-82.
    • Handle: RePEc:scn:guhrje:2010_2_08
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