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PROBLEMS OF MODERN ECONOMICS, N 3 (47), 2013
ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE
Golyand I. L.
Chair of Economics and Organization of Enterprises in Power Engineering and Transportation Complex, Siberian Federal University (Krasnoyarsk), PhD (Economics)
Zakharjin K. N.
Senior lecturer, Chair of Economics and Organization of Enterprises in Power Engineering and Transportation Complex, Siberian Federal University (Krasnoyarsk)
Mukhina K. A.
Senior lecturer, Chair of Economics and Organization of Enterprises in Power Engineering and Transportation Complex, Siberian Federal University (Krasnoyarsk)
Devinova V. V.
Senior lecturer, Chair of Economics and Organization of Enterprises in Power Engineering and Transportation Complex, Siberian Federal University (Krasnoyarsk)

Depreciation as a component of activity investement at an enterprise
(Russia, Krasnoyarsk)
The article presents an economically-based model of depreciation for the formation of passenger transportation tariffs. The authors conducted research in Krasnoyarsk territory, aiming at finding a dependency between the active and the passive components of the basic assets. The article offers a calculation of costs based on the depreciation parameter
Key words: basic funds, depreciation, investment into the basic capital, norm, tariff, transportation cost
Pages: 211 - 215



Литература
1. Налоговый Кодекс РФ; Гл. 25, подписанная Президентом РФ 6.08.2001 г. Точка доступа http://www.zakonrf.info/nk/
2. Приказ Минфина РФ от 30.03 2001 г. № 26 н «Об утверждении Положения по бухгалтерскому учету «Учет основных средств» ПБУ 6/01». Точка доступа http://minfin.ru/
3. Постановление Правительства РФ от 01.01.2002 №1 «О классификации основных средств, включаемых в амортизационные группы». Точка доступа http://government.ru/docs/
4. Курдукова Ю.М. Особенности начисления амортизации основных средств при изменении первоначальной стоимости объектов // Бухгалтерский учет. - 2006. - № 20.

Article in russian

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