Open AccessComparative analysis of foreign experience in accounting of machine and tractor fleet depreciation in agricultural organizations
Author(s) -
А. А. Ефремов,
I. L. Kovalev
Publication year - 2021
Publication title -
agrarnaâ èkonomika
Language(s) - English
Resource type - Journals
ISSN - 1818-9806
DOI - 10.29235/1818-9806-2021-9-83-96
Subject(s) - depreciation (economics) , tractor , economics , agriculture , agrarian society , agricultural machinery , process (computing) , value (mathematics) , accounting , business , engineering , computer science , microeconomics , mechanical engineering , profit (economics) , ecology , machine learning , financial capital , capital formation , biology , operating system
The article presents a conceptual overview of modern approaches to accounting for depreciation of machine and tractor eet in agrarian production used in dierent countries of the world. The emphasis is placed on the agricultural specics, which determines the use of certain methods and tools for calculating depreciation charges. The mechanism of the inuence of the operating conditions of agricultural machinery on the choice of the organization’s depreciation policy, as well as the distinctive principles of management accounting for depreciation at agricultural enterprises, is disclosed, the possibilities of taking into account a number of specic factors in the process of determining depreciation are considered – ination, uneven operation of equipment, its repair cycle, etc. The problem of scientically based distribution of the value of long-term assets over time is touched upon.