Abstract
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.
Highlights
First pointed to the possibility of building an inputoutput model of the enterprise by the founder of the balance method – W.W
The task is to develop methods and, on their basis, algorithms for distributing the depreciation costs of industrial enterprises, which would take into account: the objectives of investment in fixed assets; the presence of an economic effect from putting into operation; level of significance of the fixed asset
The algorithm is proposed for the allocation of depreciation costs in the degenerate dynamic input-output model (DDIOM) of an industrial enterprise
Summary
First pointed to the possibility of building an inputoutput model of the enterprise by the founder of the balance method – W.W. Using a degenerate dynamic input-output model (DDIOM) for an industrial enterprise will allow, based on the analysis of economic interrelations between the structural units of the company, to plan the dynamics of the growth of gross output of products for the future, including, taking into account investments in fixed assets. For the purpose of increasing the effectiveness of managerial decisions made as a result of the use of the DDIOM, it is necessary to take into account the particularity and specificity of the policy of managing of assets In this connection, the task is to develop methods and, on their basis, algorithms for distributing the depreciation costs of industrial enterprises, which would take into account: the objectives of investment in fixed assets (including their location); the presence of an economic effect from putting into operation (in the form of an increase in X); level of significance of the fixed asset (when making managerial decisions). - p* is the number of newly acquired NCA that are registered in the reporting period
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