| Article |
|---|
| Article name |
The Influence of Asset Depreciation Methods on the Efficiency of Economic Activities of a Transport Corporation |
| Authors |
Fedorovich V.O. doctor of economic sciences, professor, professor of Transport Management department, klania2002@mail.ruFedorovich T.V. doctor of economic sciences, associate professor, professor of Economics, Management, Sociology and Pedagogy department, tani_vf@mail.ru |
| Bibliographic description |
Fedorovich V. O., Fedorovich T. V. The Influence of Asset Depreciation Methods on the Efficiency of Economic Activity of a Transport Corporation // Transbaikal State University Journal. 2024. Vol. 30, no. 3. P. 111–125. DOI: 10.21209/2227-9245-2024-30-3-111-125. |
| Category |
Economy |
| DOI |
338.121 338.32.053.4 |
| DOI |
10.21209/2227-9245-2024-30-3-111-125 |
| Article type |
Original article |
| Annotation |
The relevance of the study is due to the search for modern, most advanced and convenient approaches for transformation and digitalization, for the formation of financial savings sufficient for the renovation of assets. The study of the dependence of depreciation policy, financial stability and the efficiency of economic activities of transport corporations allows us to determine the main directions of asset renovation. The object of the study is the process of forming a depreciation strategy for transport corporations aimed at creating sufficient financial savings. Sufficiency is determined by the real possibility of providing the required volumes of financing for the renovation of public pension facilities. The purpose of the work is to develop a methodological approach for the formation of a depreciation strategy as part of improving the financial management of national transport corporations. The tasks that required their solution to achieve this goal required: consideration of the general theoretical foundations associated with the study of modern developments on the formation and development of a depreciation strategy for replenishing one’s own sources of investment financing; development of an effective depreciation strategy for a transport corporation. Strategies based on the use of combined methods of calculating depreciation, taking into account their impact on the efficiency of business activities; analysis of methods for calculating depreciation based on objective and reliable information, namely, accounting and tax accounting data. The research is based on the methods of induction, deduction and general cognition. Using the example of an operating passenger suburban railway corporation, the results of a study of the influence of the choice of depreciation methods (depreciation bonus) of the active part of production fixed assets on taxation, efficiency and quality indicators of its production, economic and financial activities are presented. The results of the study have proved that when using methods of logical, statistical and correlation analysis, it is possible to use scenario approaches as the main tool for developing a rational depreciation policy for a suburban passenger railway corporation. The conclusions are based on practical recommendations for the formation of an accounting policy of a railway corporation, allowing to accumulate funds and form strategic savings sufficient for the complete restoration of active fixed assets.
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| Key words |
depreciation strategy, methods for calculating depreciation premium, depreciation policy, material benefit, optimal taxation, scenario options for the real economic situation, renovation, expanded reproduction, cash flow management, strategic financial savings |
| Article information |
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| References |
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