Амортизационная политика как стратегическое направление самофинансирования аграрных предприятий
Închide
Articolul precedent
Articolul urmator
2145 2
Ultima descărcare din IBN:
2022-06-29 14:38
Căutarea după subiecte
similare conform CZU
[338.434+631.16:658.14/.15](477) (1)
Producție și servicii în funcție de sectoarele economice (1504)
Conducerea și organizarea fermelor (488)
Forme de întreprinderi. Finanțare (320)
SM ISO690:2012
ЛЕМИШКО, Елена. Амортизационная политика как стратегическое направление самофинансирования аграрных предприятий. In: Perspectivele dezvoltării durabile a spaţiului rural în contextul noilor provocări economice, 14 septembrie 2018, Chişinău. Chișinău, Republica Moldova: Universitatea Agrară de Stat din Moldova, 2018, Vol.50, pp. 368-372. ISBN 978-9975-64-299-6.
EXPORT metadate:
Google Scholar
Crossref
CERIF

DataCite
Dublin Core
Perspectivele dezvoltării durabile a spaţiului rural în contextul noilor provocări economice
Vol.50, 2018
Conferința "Perspectivele dezvoltării durabile a spaţiului rural în contextul noilor provocări economice"
Chişinău, Moldova, 14 septembrie 2018

Амортизационная политика как стратегическое направление самофинансирования аграрных предприятий

CZU: [338.434+631.16:658.14/.15](477)

Pag. 368-372

Лемишко Елена
 
Национальный университет биоресурсов и природопользования Украины
 
 
Disponibil în IBN: 12 noiembrie 2019


Rezumat

Amortization policy is a strategic direction of self-financing of enterprises, the target vector of which is the streamlining of the circulation of financial resources, their accumulation and accumulation in order to re-advance in the main productive assets. Amortization policy instruments allow to reinvest the financial resources spent on the acquisition and commissioning of fixed assets. The unsettled methods and levers of depreciation policy have led to negative structural and cost trends of capital formation in the agrarian sector of the Ukrainian economy. We believe that the regulation of methods and levers of amortization policy should become the subject of attention of functional institutions and the subject of legislative work (for obligatory taking into account the peculiarities of the formation of the depreciation policy of enterprises of certain sectors of the economy). Taking into account the peculiarities of agriculture, which affect the functioning of capital, we consider it appropriate to take into account the concept of depreciation based on the linking of asset services with possible future earnings in the formation of depreciation policy.

Cuvinte-cheie
аmortization policy, Agriculture, agrarian enterprises, depreciation concept

Cerif XML Export

<?xml version='1.0' encoding='utf-8'?>
<CERIF xmlns='urn:xmlns:org:eurocris:cerif-1.5-1' xsi:schemaLocation='urn:xmlns:org:eurocris:cerif-1.5-1 http://www.eurocris.org/Uploads/Web%20pages/CERIF-1.5/CERIF_1.5_1.xsd' xmlns:xsi='http://www.w3.org/2001/XMLSchema-instance' release='1.5' date='2012-10-07' sourceDatabase='Output Profile'>
<cfResPubl>
<cfResPublId>ibn-ResPubl-87485</cfResPublId>
<cfResPublDate>2018</cfResPublDate>
<cfVol>Vol.50</cfVol>
<cfStartPage>368</cfStartPage>
<cfISBN>978-9975-64-299-6</cfISBN>
<cfURI>https://ibn.idsi.md/ro/vizualizare_articol/87485</cfURI>
<cfTitle cfLangCode='RU' cfTrans='o'>Амортизационная политика как стратегическое направление самофинансирования аграрных предприятий</cfTitle>
<cfKeyw cfLangCode='RU' cfTrans='o'>аmortization policy; Agriculture; agrarian enterprises; depreciation concept</cfKeyw>
<cfAbstr cfLangCode='EN' cfTrans='o'><p>Amortization policy is a strategic direction of self-financing of enterprises, the target vector of which is the streamlining of the circulation of financial resources, their accumulation and accumulation in order to re-advance in the main productive assets. Amortization policy instruments allow to reinvest the financial resources spent on the acquisition and commissioning of fixed assets. The unsettled methods and levers of depreciation policy have led to negative structural and cost trends of capital formation in the agrarian sector of the Ukrainian economy. We believe that the regulation of methods and levers of amortization policy should become the subject of attention of functional institutions and the subject of legislative work (for obligatory taking into account the peculiarities of the formation of the depreciation policy of enterprises of certain sectors of the economy). Taking into account the peculiarities of agriculture, which affect the functioning of capital, we consider it appropriate to take into account the concept of depreciation based on the linking of asset services with possible future earnings in the formation of depreciation policy.</p></cfAbstr>
<cfResPubl_Class>
<cfClassId>eda2d9e9-34c5-11e1-b86c-0800200c9a66</cfClassId>
<cfClassSchemeId>759af938-34ae-11e1-b86c-0800200c9a66</cfClassSchemeId>
<cfStartDate>2018T24:00:00</cfStartDate>
</cfResPubl_Class>
<cfResPubl_Class>
<cfClassId>e601872f-4b7e-4d88-929f-7df027b226c9</cfClassId>
<cfClassSchemeId>40e90e2f-446d-460a-98e5-5dce57550c48</cfClassSchemeId>
<cfStartDate>2018T24:00:00</cfStartDate>
</cfResPubl_Class>
<cfPers_ResPubl>
<cfPersId>ibn-person-69038</cfPersId>
<cfClassId>49815870-1cfe-11e1-8bc2-0800200c9a66</cfClassId>
<cfClassSchemeId>b7135ad0-1d00-11e1-8bc2-0800200c9a66</cfClassSchemeId>
<cfStartDate>2018T24:00:00</cfStartDate>
</cfPers_ResPubl>
</cfResPubl>
<cfPers>
<cfPersId>ibn-Pers-69038</cfPersId>
<cfPersName_Pers>
<cfPersNameId>ibn-PersName-69038-1</cfPersNameId>
<cfClassId>55f90543-d631-42eb-8d47-d8d9266cbb26</cfClassId>
<cfClassSchemeId>7375609d-cfa6-45ce-a803-75de69abe21f</cfClassSchemeId>
<cfStartDate>2018T24:00:00</cfStartDate>
<cfFamilyNames>Lemishko</cfFamilyNames>
<cfFirstNames>Olena</cfFirstNames>
<cfFamilyNames>Лемишко</cfFamilyNames>
<cfFirstNames>Елена</cfFirstNames>
</cfPersName_Pers>
</cfPers>
</CERIF>