Estimating Indices Analysis in Strategic Analysis of Business Effectiveness

DOI

10.2991/aebmr.k.200114.059How to use a DOI?

Keywords

estimating indices, strategic analysis, the fixed assets, assets of an enterprise, production assets

Abstract

The fixed assets are the actives, which are used in production, services provision or during the works in a form of management needs of the organization optimization. The fixed assets classification includes 10 amortization groups, which should be followed by all organizations, regardless of the forms of property during amortization and depreciation of fixed assets calculation. This document contains the time-frames, which are mentioned for amortization sequence for the aims of income taxation. Thus, fixed asset is a property, which would bring income in the future, the time of useful use of which is more than 12 months, which shouldn’t be resold, actively used in the enterprise or is given for rent to another object. The cost of asset in 2019 in accounting is more than 40000 rubles, for tax accounting- more than 100000 rubles.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - A.A. Khramchenko
AU  - E.A. Bolotnova
PY  - 2020
DA  - 2020/01/18
TI  - Estimating Indices Analysis in Strategic Analysis of Business Effectiveness
BT  - Proceedings of the First International Volga Region Conference on Economics, Humanities and Sports (FICEHS 2019)
PB  - Atlantis Press
SP  - 252
EP  - 255
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200114.059
DO  - 10.2991/aebmr.k.200114.059
ID  - Khramchenko2020
ER  -