Effect from creation and use of the operating system of accruals of enterprise

The article devoted on investigation into the issue of creation and employment of a firm’s operating surplus fund. Creation of a firm’s operating surplus fund is set forward as an instrument of surmounting the risk of unattainability of a firm’s designated profitableness for next industrial period. The authors suggest an approach brought forward in order to estimate the effect of resorting to operating surplus fund in the course of either one or several industrial periods.