02 января 2016г.
Abstract: Proposed an innovative mechanism to evaluate the depreciation of fixed assets, taking into account the influence of exogenous factors on the tools. On the basis of studies of preferential programs for recycling of fixed assets in the Western countries, and changes the rules of the WTO for the standardization of the Russian Federation formed a theoretical justification connection management, environmental risks, regulatory limitations and obsolescence tools. As a methodology for assessing the fair value of the depreciation method used Pareto, allowing the group to identify the most valuable external factors affecting the obsolescence tools.
Keywords: indexes, taxes, the environment, scrapping, cost of labor, management
Modern methods of assessment tools differentially secrete key factors of valuation required for recovery tools the company uses its key criteria. Differentiation factors depends on the industry, the region and the specifics of the company in which the tool is used, and there is now a method that consolidates many factors for the rapid assessment of the cost of obsolescence tools. At present, the impact of all factors environment in which an enterprise is not reflected in the cost of that tool moves on finished products through depreciation. Therefore, Russian entrepreneurs use noncompetitive value cost of finished goods and less modern technology park in comparison with companies operating in other industries or regions of the country, less dependent on the external environment. Sectoral and regional comparison tools allow producers to adjust the value of the quarterly mode of obsolescence, which the author falls into the third kind: the obsolescence of the 1st kind refers to the appearance of wear due to changes in the value of the analog tools, the second type of obsolescence characterizes wear arising from the existence of more advanced in terms of performance or cost minimization alternative, the third type of obsolescence linked "conjunctural" factors.
Modern methods of assessment tools differentially secrete key factors of valuation required for recovery tools the company uses its key criteria. Differentiation factors depends on the industry, the region and the specifics of the company in which the tool is used, and there is now a method that consolidates many factors for the rapid assessment of the cost of obsolescence tools. At present, the impact of all factors environment in which an enterprise is not reflected in the cost of that tool moves on finished products through depreciation. Therefore, Russian entrepreneurs use noncompetitive value cost of finished goods and less modern technology park in comparison with companies operating in other industries or regions of the country, less dependent on the external environment. Sectoral and regional comparison tools allow producers to adjust the value of the quarterly mode of obsolescence, which the author falls into the third kind: the obsolescence of the 1st kind refers to the appearance of wear due to changes in the value of the analog tools, the second type of obsolescence characterizes wear arising from the existence of more advanced in terms of performance or cost minimization alternative, the third type of obsolescence linked "conjunctural" factors: Feature of factors obsolescence of the third kind is the difference in prices of basic accounting and manufacturer of equipment produced for the franchise. Manufacturers can use the benefits of the use of the allocated production capacity expressed in tax breaks, the cheaper the cost of the cost of human resources (low wages), the lack of customs duties for the contribution margin by setting market prices for similar assets in the region. But the price of machinery and equipment purchased for the franchise does not take into account the differences in the original - the capital costs of taxes and customs duties, the cost of delivery and installation of equipment, invitations spetsialista - consultant in commissioning phase, which increase the cost of machinery and equipment manufacturer for the end of the base consumer [6, c.22]. Thus, there is a dissonance that is created by entrepreneurs that use the base franchise brand, driven incentive to maximize profit, offering machines and equipment at the same price, but the useful lives, which vary considerably under the influence of the parameter of the country of the manufacturer, even if the same parts used in production. For example, the assumptions made about the use of straight-line method of calculating depreciation for the car brand "BMW" in Germany de jure useful life will be identical with the same period the use of machinery and equipment in the Russian Federation, but de facto in the Russian Federation, recycling is done much later than in Germany, due to incorrect specifications in depreciation policy, while under the influence of the coefficient τ_i estimated useful lives of the car hold funds should be set much shorter than in Germany because of the worst conditions of the original assembly. Accordingly, the profit margin could exceed the size of the standard profit several times taking into account the obsolescence of the 3rd kind expected from the use of machinery and equipment. The amount of profit resulting from the use of tools for longer term optimal negative impact on the competitive advantages of the company in the proportion of lost benefits from the use of improved tools in terms of operating time, minimizing the cost or value changes guns truda- analog substitution is economically expedient to implement earlier. Therefore it is necessary to estimate the parameter of comparison regions (countries) including a full system recovery equipment in the region (country), new tools and region (country), the manufacturer of the base.
The value of subsidies from the state and subsidies for manufacturers of guns truda- analogues reflects factor that must be taken into account as a specific factor for the company, given that the manufacturer in order to increase consumer demand may reduce the value of fixed assets, creating a competitive advantage in comparison with the manufacturer in the production are on tools. Social benefits from the state as a specific factor in the company of obsolescence of the 1st kind will enable the company to obtain compensation for the provision of jobs to certain categories of people, due to which the cost of human resources will be reduced for the manufacturer of tools, unique, allowing the latter to produce dumping prices on tools. Besides the introduction of a special tax, subsidies, grants from the state for the disposal of fixed assets stimulate the recycling of scrap metal from the use of depreciation of Group 5, especially the transfer for disposal of scrap cars, tractors, harvesters. According to statistical research Aldoshina NV [2, c.31] useful life of tractors and combines in Russia exceeds at least 2-fold and the period of the normal life cycle tools. In developed countries (Germany, USA) [3, c.31] special tax bonuses for sellers of cars for recycling, promote renewal of the car fleet companies, with the largest contributor to the gross domestic product of more efficient or less costly tools exceeds the amount of costs associated with the provision of tax bonuses. If the revaluation was impossible to compare tools, replacement cost is determined by multiplying the book value by a factor of price volatility. If fixed assets are non-standard, it is difficult to apply the process of pricing, prices are compared with similar equipment in the industry, taking into account the amendments to the design and technical and economic parameters of fixed assets. Also joining the WTO [7, c.15] tightened the Russian norms of standardization, certification tools, creating additional costs of producers and increasing the cost of guns truda- analogues. A feature of the optimum wear - cost tools is determining the risk of unfair value of fixed assets due to their qualitative improvement without improving productivity tools. There is an imbalance in the value of fixed assets due to legal restrictions (standards of waste [1], the raw material for guns truda- example: the standard for light vehicle exhaust gases output above EUR 4) environmental risks (health and hygiene requirements in the industry), the organization of production (rate placement of equipment in the enterprise model 7 "S" on the Japanese system of quality control management "kaizen" and increased spending on environmental protection) [6, c.14]
Market conditions affect the obsolescence of tools that must be taken into account by means of the displacement of the useful lives to the period during which the company will be able to use the tool without loss of competitive advantage arising from the change in tax and customs regime implements truda- analog, due to the release additional grants of subsidies to producers of similar equipment. Term optimal use is subject to fluctuations due to differences obsolete tools and tools with innovative technical performance in the management of the organization, production areas, which produces tools, legislative restrictions in the form of the social conditions of production and environmental standards.
List of references
1. Federal Agency on Technical Regulating and Metrology GOST R 54122-2010, Safety of machinery and equipment, GOST 27.002-2009, Article 1.3 (a property of the object to maintain a healthy state to a limiting condition when installed system maintenance and repair) - Standard inform, Moscow 2012
2. Aldoshin NV Quality control of products withdrawn from service equipment / NV Aldoshin // Technique in agriculture. - 2010. - №4.c. 30-33
3. Aldoshin NV Performance indicators of transportation equipment for recycling / NV Aldoshin, VV Kuldoshina, LM Jabrayilov // Mechanization and electrification of agriculture. - 2008. - №5.c. 34-35
4. Gladyshevsky AI, Goroholinskaya OM, Mishin VI Macroeconomic approach to the measurement of fixed assets from 2009. //. 135
5. EY Panchenko, obsolescence of technological equipment (methods of calculation and estimation), Baikal State University of Economics and Law, Thesis for the degree of Candidate of Economic Sciences, Irkutsk, 2005
6. Tuyakova ZS, "Methodological problems of accounting depreciation as a tool for managing the replacement value," The problem of accounting, 2007, p. 13-25,
7. Yakubov DN, trademark valuation income approach, the magazine "Moscow appraiser" №5 (30), the IOC-Inform, October 2004
