| Issue |
SHS Web Conf.
Volume 116, 2021
10th Annual International Conference “Schumpeterian Readings” (ICSR 2021)
|
|
|---|---|---|
| Article Number | 00065 | |
| Number of page(s) | 4 | |
| DOI | https://doi.org/10.1051/shsconf/202111600065 | |
| Published online | 30 July 2021 | |
Conceptual approach to depreciation potential
Perm National Research Polytechnic University, Department of Economics and Finance, 614000, Komsomolsky avenue 29, Perm, Russia
* Corresponding author: mvkrasn@mail.ru
The paper considers the category of “economic potential”, reveals the approaches of researchers to the understanding of economic potential. Investment potential is one of the components of economic potential. The presented indicators (factors) reflecting the investment potential do not reflect the sources of investment in fixed assets. In this regard, the author proposes to introduce the concept of “depreciation potential”. The content of the depreciation potential is clarified. The need for the importance of the use of depreciation charges as a source of funding is substantiated. The author proposes to single out the real and nominal depreciation fund, the ratio of which allows calculating the coefficient (index) of the use of the depreciation fund, which is one of the indicators to assess the depreciation potential. The proposed coefficient is calculated on the basis of statistical data from the Perm Territory. The obtained values indicate the intended use of the depreciation fund of enterprises of the Perm Territory.
© The Authors, published by EDP Sciences, 2021
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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