SHS Web Conf.
Volume 35, 20173rd International Conference on Industrial Engineering (ICIE-2017)
|Number of page(s)||5|
|Section||Sustainable Development of Industrial Enterprises|
|Published online||26 June 2017|
Development of algorithm for depreciation costs allocation in dynamic input-output industrial enterprise model
South Ural State University, 454080 Chelyabinsk, Russia
* Corresponding author: firstname.lastname@example.org
The article considers the issue of allocation of depreciation costs in the dynamic inputoutput model of an industrial enterprise. Accounting the depreciation costs in such a model improves the policy of fixed assets management. It is particularly relevant to develop the algorithm for the allocation of depreciation costs in the construction of dynamic input-output model of an industrial enterprise, since such enterprises have a significant amount of fixed assets. Implementation of terms of the adequacy of such an algorithm itself allows: evaluating the appropriateness of investments in fixed assets, studying the final financial results of an industrial enterprise, depending on management decisions in the depreciation policy. It is necessary to note that the model in question for the enterprise is always degenerate. It is caused by the presence of zero rows in the matrix of capital expenditures by lines of structural elements unable to generate fixed assets (part of the service units, households, corporate consumers). The paper presents the algorithm for the allocation of depreciation costs for the model. This algorithm was developed by the authors and served as the basis for further development of the flowchart for subsequent implementation with use of software. The construction of such algorithm and its use for dynamic input-output models of industrial enterprises is actualized by international acceptance of the effectiveness of the use of input-output models for national and regional economic systems. This is what allows us to consider that the solutions discussed in the article are of interest to economists of various industrial enterprises.
© Owned by the authors, published by EDP Sciences, 2017
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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