Russian Federation
This article discusses in detail the reproduction process of fixed assets at the enterprise. The reproduction of fixed assets plays a crucial role in the strategy of increasing profits, as worn-out and outdated equipment only increases the cost of their maintenance. This paper provides statistics of Russian enterprises on the degree of deterioration of their fixed assets, and also examines in detail the entire reproduction process in stages. The features of different forms of reproduction in the enterprise are given. At the same time, it is noted that each form is capable of complementing each other and combining within the same company.
fixed assets, reproduction process, moral and physical depreciation, simple and extended reproduction, depreciation
1. Nesterova S.I., Careva E.Yu. Ocenka ekonomicheskoy effektivnosti ispol'zovaniya osnovnyh sredstv predpriyatiya na osnove obobschayuschih pokazateley // Vestnik Samarskogo municipal'nogo instituta upravleniya. - 2021. - №4. - S. 70-80.
2. Oficial'nyy sayt Federal'nyy sluzhby gosudarstvennoy statistiki. URL:http://www.gks.ru (data obrascheniya 20.03.2025).
3. Syschikova T. L., Gorodeckaya P. I. Problemy ocenki sostoyaniya osnovnyh fondov v ramkah osuschestvleniya gosudarstvennyh mer po povysheniyu proizvoditel'nosti truda // Vestnik Samarskogo municipal'nogo instituta upravleniya. - 2022. - №1. - S. 110-117.
4. Frolov N.Yu. Algoritm vosproizvodstva osnovnyh fondov // Ekonomika i biznes: teoriya i praktika. - 2023. - №2.
5. Haritonchuk O.A. Suschnost' finansovogo obespecheniya vosproizvodstva osnovnyh fondov sub'ektov real'nogo sektora ekonomiki // Ekonomika i organizaciya upravleniya. - 2024. - №3. - S. 116-127.
6. Cypin A.P., Popov V.V. Statisticheskiy analiz osnovnyh fondov Rossii: nalichie, sostoyanie, effektivnost' ispol'zovaniya // ANI: ekonomika i upravlenie. - 2023. - №3 (20).
7. Yurkov T.I., Yurkov S.V. Ekonomika predpriyatiya. - M.: AST, 2022. - 119 s.
