• Nadezhda A. Sereda Federal State Budgetary Educational Institution of Higher Education
Palavras-chave: reproduction, fixed assets, depreciation policy, state support


The relevance of research is conditioned by objective need for management of reproduction processes. Fixed assets turnover takes place through depreciation charges in which respect the depreciation policy is one of the methods of managing its reproduction. Theoretically depreciation is a source of simple reproduction, whereas in practice it can be a source of extended reproduction due to time shifting of depreciation reserve generation and replacement of fixed assets. In fact however it does not resolve even the objectives of simple reproduction due to inappropriate use. The research is directed at revealing new tools of depreciation policy, and grounding the distribution of functions of state and economic entities in management of fixed-assets reproduction. The paper specifies the role of depreciation policy as a tool for reproduction management, identifies the peculiar features of economic and accounting approach to understanding of depreciation essence and their discrepancy in settling reproduction objectives. It was established that despite the theoretical existence of the uniform, progressive and digressive methods of depreciation, presently there is not a single depreciation method in Russia referring to the progressive ones. It was suggested to introduce into practice the inflation indexation of depreciation, which refers to progressive methods – the depreciation norm grows in time interval of charging thereof. Project proposals were simulated and correlated with the actual data on the example of agricultural organizations of Kostroma oblast in Russia. It was established that depreciation indexation by 8% per year will indirectly raise the amount of state subsidies by 1.7% without direct payments through reduction of taxable base and amounts of taxes withdrawn. The method of indexed depreciation is attractive for economic entities. In this respect the state can use an additional tool of economic regulation: to oblige the enterprises selecting this method to use the depreciation reserve as per designation. Introducing the proposed depreciation method into practice allows resolving a number of objectives simultaneously: secure protection of depreciation reserve from inflation, fulfill the functions of simple and extended reproduction through depreciation. Indexed depreciation being one of the forms of state support can be introduced selectively, for instance for agricultural manufacturers only. The presented method is a tool of state support that does not refer to the measures influencing directly the production enhancement and trade restriction, and does not have hindrances for usage as per the rules of the World Trade Organization.


Krupina N.N., Bartakova N.N. Osnovy metodologii analiza effektivnosti amortizatsionnoy politiki predpriyatiya (Fundamentals of Methodology of Analyzing the Efficiency of the Depreciation Policy of an Enterprise). Ekonomicheskii analiz: teoriya i praktika, 2010, No. 26. Available at: (Accessed: 26.04.2019).
Nikitenko A.A. Depreciation policy in the light of investment activity of an enterprise. Donetskie chteniya 2018: Obrazovanie, nauka, innovatsii, kultura i vyzovy sovremennosti: Materialy III Mezhdunarodnoy nauchnoy konferentsii. [Donetsk readings 2018: Education, science, innovations, culture and challenges of modern times: Materials of III International Scientific Conference edited by Bespalova S.V.]. 2018. pp. 65-67 (in Russian).
Sukhareva L.A., Ogorodnik V.S. Historical aspects of formation of scientific thought regarding depreciation policy. Sovremennoe obshchestvo i vlast [Modern Society and Power], 2017, 1 (11), pp. 138-145.
Krivova E.S. Depreciation Policy Management in Agro-Industrial Complex with the Purpose to Stimulate Investment Activity. Izvestiya Orenburgskogo gosudarstvennogo agrarnogo universiteta [Proceedings of Orenburg Satet Agrarian University], 2011, No. 2 (30), pp. 213-216.
Batayeva P.S., Ibragimov T.A.V. Depreciation Policy as a Tool of Reducing Tax Burden. Formirovanie konkurentnoy sredy, konkurentosposobnost i strategicheskoe upravlenie predpriyatiyami, organizatsiyami i regionami: Sbornik statey III Mezhdunarodnoy nauchno-prakticheskoy konferentsii. Pod obshchey redaktsiey O.A. Luzginoy [Formation of Competitive Environment, Competitiveness and Strategic Management of Enterprises, Organizations and Regions: collected papers of III Internationa Scientific and Practical Conference. Edited by Luzgina O.A.], 2018, pp. 23-29.
Kuter M.I., Lugovskiy D.V., Mamedov R.I. Depreciation Policy – is an Element of Accounting Policy of an Organization in Securing Financial Strategy of an Owner. Ekonomicheskiy analiz: teoriya i praktika [Economic Analysis: Theory and Practice], 2009, No. 29 (158), pp. 17-23.
Ovod L.V. Interrelation of the Depreciation System with Depreciation Policy on Macro- and Micro-Level. Biznes. Obrazovanie. Pravo. [Business. Education. Law], 2013, No. 4 (25), pp. 56-59.
Kontsipko N.V. Development of Conceptual Approaches to Depreciation Policy as to Proper Source of Finance for Corporation. Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika [Bulletin of Tomsk State University. Economy], 2017, No. 37, pp. 153-168.
Sayfieva S., Ermilina D. Financial Sources of Fixed Assets Reproduction. Ekonomist [Economist], 2012, No. 11, pp. 21-37.
Sokolov M. Depreciation Policy and Economy Diversification. Ekonomist [Economist], 2010, No.10, pp. 20-24.
Lukinov V.A. Concept of Designated Use of Depreciation Charges for Renovation of Fixed-Assets. Internet-zhurnal Naukovedenie, 2015, No.3 (28). Available at: (Accessed: 26.04.2019).
Tikhonova E.V. Depreciation Policy and its Impact on Formation of Financial Resources of an Enterprise. Ustoychivoe razvitie nauki i obrazovaniya [Sustainable Development of Science and Education], 2019, No. 1, pp. 54-61.
Konkin Yu.A. Ekonomika remonta selskokhozyaystvennoy tekhniki [Economy of Agricultural Equipment Repair]. Moscow, Agropromizdat Publ., 1990. 366 p.
Syomin А.N., Chuzhinov P.I. Ekonomika predpriyatiya agrotekhnicheskogo servisa [Economy of an Enterprise of Agro-technical Maintenance]. Astana, Parasat Elemi Publ., 2003. 416 p.
Bauer K.-D., Korotayev V.S., Pavlov V.S., Kharlamova G.N., et. al. Ekonomika selskokhozyaystvennogo predpriyatiya [Economy of an Agricultural Enterprise]. Moscow, EkoNiva Publ., 1999. 282 p.
Polozhenie po bukhgalterskomu uchetu «Uchet osnovnykh sredstv» PBU 6/01 (s izmeneniyami ot 18 maya 2002 g., 12 dekabrya 2005 g., 18 sentyabrya, 27 noyabrya 2006 g., 25 oktyabrya, 24 dekabrya 2010 g.) / Utverzhdeno Prikazom Minfina RF ot 30 marta 2001 g. № 26n [Provision on Book-Keeping “Accounting of Fixed-Assets” PBU 6/01 (with amendments dated May 18, 2002, December 12, 2005, September 18, November 27, 2006, October 25, December 24, 2010). Approved by Decree of the Ministry of Finance of the Russian Federation as of March 30, 2001. No. 26n.
Gribkova N.B. Experience of Tax Regulation in Foreign Countries and Possibility of Use Thereof in Russia. Nalogovaya politika i praktika [Tax Policy and Practice], 2005, No. 7, pp. 16-23.
Zharikova L.A., Naumova N.V. Bukhgalterskiy uchet v zarubezhnykh stranakh: uchebnoe posobie [Book-Keeping in Foreign Countries: text book]. Tambov, Izdat. Tambov Gos. Tekhn. Univ. Publ., 2008. 160 p.
Gazzarin, C. Berechnung und Grunddaten der Maschinenkosten. Christian Gazzarin, Markus Lips. Herausgeber: Agroscope Tänikon 1 8356 Ettenhausen, 2013. 32 p. Available at: /betriebswirtschaft /06822/06823/index.html?lang=de.
Reineche, F. Im Schatten des eigenen Erfolges Landwirtschaft. Reineche. Hamburg: Hartwieusstr Publ., 1995. 49 p.
Ronald D.Kay., William M.Edwards. Farm management. 3 ed., McGraw-Hill, INK, 1994. — 455 p.
Scheuerlein, A. Finanzmanagement für Landwirte: Beispiele, Anwendungen, Beurteilungen. München: BLV-Verl., Ges., 1997. 247 p.
Sereda N.A. Postroenie effektivnoy sistemy monitoringa i vosproizvodstva tekhnicheskogo potentsiala v selskom khozyaystve regiona [Building an Efficient System of Monitoring and Reproduction of Technical Potential in Regional Agriculture]. Karavayevo, Kostroma GSKhA Publ., 2014. 262 p.
Rossiyskiy statisticheskiy ezhegodnik [Russian Statistical Annual Book], 2018, Moscow, Rosstat Publ., 2018. 694 p.
Sio K.K. Upravlencheskaya ekonomika [Managerial Economy]. Moscow, INFRA-М, 2000. 671 p.
Vodyannikov V.T., sereda N.A. Vosproizvodstvo tekhnicheskogo potentsiala selskogo khozyaystva v usloviyakh innovatsionnogo razvitiya [Reproduction of Technical Potential of Agriculture in Conditions of Innovative Development]. Karavaevo, Kostroma GSKhA, 2014. 228 p
Como Citar
A. SEREDA, N. REPRODUCTION OF FIXED ASSETS. Gênero & Direito, v. 9, n. 04, 30 maio 2020.
Seção Livre