Klenin O. "Improvement of the mechanism of reproduction of a fixed capital of the industrial enterprises"

Object: processes of reproduction of the fixed assets of industrial enterprises. Purpose: generalization and development of theoretical and methodological bases, and also development of practical recommendations on providing of rise of efficiency of functioning of mechanism of reproduction of the fixed assets of industrial enterprises. Methods: systems approach abstract-theoretical, analysis and synthesis, comparison, expert estimations. The system of perfection of mechanism of reproduction of the fixed assets of industrial enterprise by the combined concerted use of the grounded depreciation policy and technologies of leasing is first developed . The theoretical and methodical base of estimation of efficiency of realization of leasing by determination as a basic factor of size of rate of commission for provided leasing services is improved; methodical approach to determination of optimum speed of economic charging amortization by consideration of optimum is the term of exploitation of basic facilities; methodical approach to determination of optimum speed of fiscal charging amortization by consideration of the financial state and requirements of active law. Subsequent development was got: ground of priority application of the reverse and international leasing; notion vehicle, by introduction of scientific term "technology of leasing", which the aggregate of forms of leasing and organizational measures directed on their introduction is understood under.