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

Конференция: International Conference on High-Tech and Innovations in Research and Manufacturing, HIRM 2019

Год издания: 2019

Идентификатор DOI: 10.1088/1742-6596/1353/1/012124

Аннотация: This article presents an imitational-dynamic model for calculating the reproductive effect of amortization of fixed production assets with various accrual methods. The model was developed on the basis of the system dynamics method using Powersim Studio tools. In the model, calculations were carried out for five amortization methodsПоказать полностью: Linear; arithmetic-digressive (declining balance method); geometrically digressive; progressive and method of writing off the cost of the survival year sum. The model was used as a tool to study the impact of various amortization methods on the dynamics of its reproductive effect. As a result of experiments with variants, the most effective method was determined. The conducted study allows concluding that the constructed imitational-dynamic model is quite universal and on its basis, it is possible to conduct a variety of studies concerning various issues related to amortization deductions. © 2019 Published under licence by IOP Publishing Ltd.

Журнал: Journal of Physics: Conference Series

Выпуск журнала: Vol. 1353, Is. 1

Номера страниц: 12124

ISSN журнала: 17426588

Издатель: Institute of Physics Publishing

• Boyko A.A. (Reshetnev Siberian State University of Science and Technology, Krasnoyarsky Rabochy Av. 31, Krasnoyarsk, 660037, Russian Federation, Siberian Federal University, 79 Svobodny Av., Krasnoyarsk, 660041, Russian Federation)
• Kukartsev V.V. (Reshetnev Siberian State University of Science and Technology, Krasnoyarsky Rabochy Av. 31, Krasnoyarsk, 660037, Russian Federation, Siberian Federal University, 79 Svobodny Av., Krasnoyarsk, 660041, Russian Federation)
• Smolina E.S. (Reshetnev Siberian State University of Science and Technology, Krasnoyarsky Rabochy Av. 31, Krasnoyarsk, 660037, Russian Federation)
• Tynchenko V.S. (Reshetnev Siberian State University of Science and Technology, Krasnoyarsky Rabochy Av. 31, Krasnoyarsk, 660037, Russian Federation, Siberian Federal University, 79 Svobodny Av., Krasnoyarsk, 660041, Russian Federation)
• Shamlitskiy Y.I. (Reshetnev Siberian State University of Science and Technology, Krasnoyarsky Rabochy Av. 31, Krasnoyarsk, 660037, Russian Federation)
• Fedorova N.V. (Reshetnev Siberian State University of Science and Technology, Krasnoyarsky Rabochy Av. 31, Krasnoyarsk, 660037, Russian Federation, Siberian Federal University, 79 Svobodny Av., Krasnoyarsk, 660041, Russian Federation)

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