Investments. Own sources of investment (most important)

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Investments. Own sources of investment (most important)

Lecture notes, cheat sheets

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OWN SOURCES OF INVESTMENT

Own sources of investment financing are profit and depreciation. To properly distribute profits, you need to have a clear idea of the technical condition of the enterprise. If the enterprise has a low technical level, it is necessary to direct the profit to the renewal of non-current assets (the basis for the production of competitive products and the growth of employees' incomes).

The role of profit depends on the correctness of its distribution to consumption and accumulation. The more it is consumed, the less is left for the development of production. A positive aspect is the implementation of a targeted state tax policy in the field of profit taxation. The income tax rate was reduced from 35% to 24%, which increased the amount of net profit remaining for enterprises and contributed to the formation of their own sources of investment financing.

A reliable source of investment financing available to the enterprise are depreciation charges.

Depreciation - this is the process of transferring the value of fixed assets to manufactured products during their standard service life.

Depreciation methods

Linear method - depreciation is accrued in equal shares over the service life of fixed assets until their cost is completely transferred to production costs. Declining balance method - depreciation charges are determined based on the residual value of fixed assets at the beginning of the reporting period and the depreciation rate. The method of writing off the cost by the sum of the numbers of years of the useful life of an object of fixed assets is depreciation charges of the initial cost of the object of fixed assets and the annual ratio, where the numerator is the number of years remaining until the end of the service life of the object, and the denominator is the sum of the numbers of years of the service life of the object.

The method of writing off the cost in proportion to the volume of products (works) - accrual is based on the natural indicator of the volume of products (works) in the reporting period and the ratio of the initial cost of the fixed asset object and the estimated volume of production (work) for the entire useful life of the fixed asset object.

The depreciation fund should be used for: purchasing new equipment to replace retired equipment; mechanization and automation of production processes; carrying out research and development work; modernization and renewal of manufactured products in order to ensure their competitiveness; reconstruction, technical re-equipment and expansion of production; New construction.

Author: Kuznetsova S.A.

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