DEPRECIATION POLICY OF AN INDUSTRIAL ENTERPRISE: IDENTIFYING AND ASSESSING CRITERIA OF EFFICIENCY

Тип публикации: доклад, тезисы доклада, статья из сборника материалов конференций

Конференция: 3rd International Multidisciplinary Scientific Conference on Social Sciences and Arts, SGEM 2016; Albena, BULGARIA; Albena, BULGARIA

Год издания: 2016

Ключевые слова: Depreciation policy, industrial enterprise, investment resources, company competitiveness

Аннотация: Being an integral part of the overall economic policy, depreciation strategy of the industrial enterprise development is aimed at the achievement of the main corporate goal - the welfare of the company owners, specifically expressed in the maximization of the company's market value. Effective and efficient depreciation policy can mobilize corporate own investment resources at the right time and to the necessary extent. Integrated assessment of the depreciation policy efficiency of the industrial enterprise is based on the analysis of the following components: technical, economic, scientific and technical efficiency, able to assess the extent of achieving correspondent policy objectives. At the same time, they make the system limitations to the efficient depreciation policy. The purpose of this article is to identify the criteria of efficiency for depreciation policy, assess them and offer mechanisms for mobilizing internal investment resources. The authors conclude that efficient depreciation strategy can ensure higher competitiveness and sustainability of the company's development in the interests of its owners.

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Издание

Журнал: SGEM 2016, BK 2: POLITICAL SCIENCES, LAW, FINANCE, ECONOMICS AND TOURISM CONFERENCE PROCEEDINGS, VOL IV

Номера страниц: 237-243

ISSN журнала: 23675659

Место издания: SOFIA

Издатель: STEF92 TECHNOLOGY LTD

Авторы

  • Danilova Natalia (Siberian Fed Univ, Krasnoyarsk, Russia; Siberian Fed Univ, Krasnoyarsk, Russia)
  • Vasilyeva Zoya (Siberian Fed Univ, Krasnoyarsk, Russia; Siberian Fed Univ, Krasnoyarsk, Russia)
  • Bagdasarian Irina (Siberian Fed Univ, Krasnoyarsk, Russia; Siberian Fed Univ, Krasnoyarsk, Russia)
  • Almabekova Olga (Siberian Fed Univ, Krasnoyarsk, Russia; Siberian Fed Univ, Krasnoyarsk, Russia)

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