Open AccessImitation-dynamic model of amortization of reproductive effect with different methods of calculation
Author(s) -
A. A. Boyko,
В. В. Кукарцев,
E S Smolina,
В. С. Тынченко,
Ya I. Shamlitskiy,
Н. В. Федорова
Publication year - 2019
Publication title -
journal of physics. conference series
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.21
H-Index - 85
eISSN - 1742-6596
pISSN - 1742-6588
DOI - 10.1088/1742-6596/1353/1/012124
Subject(s) - amortization , imitation , computer science , basis (linear algebra) , studio , dynamics (music) , mathematics , economics , sociology , psychology , social psychology , telecommunications , pedagogy , geometry , finance , loan
This article presents an imitational-dynamic model for calculating the reproductive effect of amortization of fixed production assets with various accrual methods. The model was developed on the basis of the system dynamics method using Powersim Studio tools. In the model, calculations were carried out for five amortization methods: linear; arithmetic-digressive (declining balance method); geometrically digressive; progressive and method of writing off the cost of the survival year sum. The model was used as a tool to study the impact of various amortization methods on the dynamics of its reproductive effect. As a result of experiments with variants, the most effective method was determined. The conducted study allows concluding that the constructed imitational-dynamic model is quite universal and on its basis, it is possible to conduct a variety of studies concerning various issues related to amortization deductions.