Adjustment of economic results of a company taking into account economic depreciation of fixed capital investment
Journal: Economics Bulletin of The National Mining University (Vol.47, No. 47)Publication Date: 2014-10-06
Authors : Lobov S. P.;
Page : 71-78
Keywords : economic performance; financial condition; depreciation; economic value added; cash value added; equity capital; depreciation reinvestment;
Abstract
The ways of improving the assessment of economic performance of enterprises is suggested on the basis of the adjustment to economic and cash value added to the value of economic depreciation. The technique of definition of economic depreciation by production method is developed taking into account the possibility of depreciation reinvestment. The effect of economic depreciation on the amount of equity is determined.
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Last modified: 2014-12-14 10:47:40