REVALUATION OF THE BASIC MEANS AND ITS INFLUENCE ON THEIR REPRODUCTION

Abstract

Under the economic maintenance the amortisation mechanism should provide not only full transferring of cost of the basic means, but also accumulation by the moment of write-off of object of amortisation of cost, sufficient for its replacement with an identical active. In it property of the amortisation mechanism to support the continuous mechanism of simple reproduction is shown. An integral part of amortisation process in this case is revaluation application. At the expense of carrying out of regular revaluation finishing of initial cost to regenerative is provided, the balance between market cost of a left active and the sinking fund saved up at the expense of its amortisation is supported. Absence of revaluation in the conditions of inflation leads to occurrence of considerable discrepancy between the project cost of amortisation saved up and demanded for compensation. In this case the amortization mechanism not in a condition to provide simple reproduction that contradicts its economic essence.

In article the integrated calculations of dpreciation charges of real-life factory GBZH-2 are resulted and the estimation of possibility of simple reproduction at the expense of a sinking fund for cases of use and absence of revaluation is given. Also influence of level of the rate of refinancing and a rise in prices index in machine-building branch on possibility of maintenance of continuous reproduction at the expense of amortisation is revealed at use of revaluation for 2002-2008.