FIXED ASSETS: PROBLEMS AND METHODS OF USE


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Abstract

Efficient use of fixed assets leads to a decrease in the need for the introduction of new production capacities with the change of production and, consequently, to the increase of profit of the enterprise. Improvement of the use of the fixed assets also means acceleration of their turnover, which in significant measure contributes to the problem of reducing the gap in terms of physical and moral deterioration, accelerate the rate of renewal of fixed assets.

About the authors

Olga Vladimirovna Schneider

Togliatti State University, Togliatti

Author for correspondence.
Email: shnaider-o@mail.ru

candidate of economic Sciences, associate Professor of the Department «accounting, analysis and audit»

Russian Federation

Irina Vasilevna Usoltseva

Togliatti State University, Togliatti

Email: usolirina63@mail.ru

associate professor, department of accounting, analysis and audit

Russian Federation

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