Issue 2(46), 2017

DOI 10.21440/2307-2091-2017-2-109-113                                                                                      Publication Date 11.07.2017

Methods of upward investment and innovation activity of renovation of technological equipment pdf

F. Ya. Legotin, D. N. Grigor'ev

The normative useful life of the active part of primary equipment (group OC No. 4-7) is 20 years in Russia in accordance with the law "On Corporate Profits Tax", Federal Law No.110 of 5.08. 2001, chapter XXV of the Tax Code of the Russian Federation. Active systems of preventive repairs of machines and equipment provide technical condition and 100-percent passport productivity of this machinery. Competitive advantages of enterprises form due to renovation and modernization of working mechanisms of the active part of machines and equipment. The scientific and technical development of Russian heavy industry enterprises in the mass modernization of the main high-performing capital exceeding the world level automatically provides extended reproduction of new technology, which includes new construction, reconstruction, innovative technical and high-tech rearmament, expansion of existing capacities of workshops, sites, production facilities. It also includes modernization, mechanization, robotization, automation of large industrial complexes, technological systems, units and facilities, combined in time with major equipment repairs, and other methods, including financial leasing of machinery and equipment. The most important source of investment and innovation activity of scientific and technical modernization is its own net income in the form of exponential, linear, non-linear depreciation accumulators and accumulated net profit of enterprises. The exponential depreciation multiplier that the authors propose in this work is the crucial basis for the financial and economic mechanism that creates an upward investment activity of the scientific and technological development of heavy industry enterprises.

Keywords: mechanism; depreciation; renovation; accumulator; investment, innovative activity.



1. Chepurin M. N., Kiseleva E. A. 2003, Kurs ekonomicheskoy teorii [Course of economic theory], Kirov, 830 p.
2. Kondrat'ev N. D. 1991, Rynok khlebov i ego regulirovanie vo vremya voyny i revolyutsii [The market of bread and its regulation during the war and revolution], Moscow, 87 p.
3. Berdyugina L. A., Legotin F. Ya. 2008, Razvitie mekhanizmov prinyatiya upravlencheskikh resheniy pri antikrizisnom upravlenii predpriyatiem [Development of mechanisms for making managerial decisions in case of crisis management of an enterprise], Ekaterinburg, 224 p.
4. O merakh po sovershenstvovaniyu poryadka i metodov opredeleniya amortizatsionnykh otchisleniy: Postanovlenie Pravitel'stva RF ot 31 dekabrya 1997 g. № 1672 [On measures to improve the procedure and methods for determining depreciation charges: Resolution of the Government of the Russian Federation of December 31, 1997 No. 1672].
5. O naloge na pribyl' organizatsiy: FZ № 110 ot 5.08. 2001 g., gl. XXV NK RF / v red. 2016–2017 gg. [On the profit tax of organizations: Federal Law No. 110 of 5.08. 2001, Ch. XXV of the Tax Code of the Russian Federation / in red. 2016-2017].
6. O klassifikatsii osnovnykh sredstv, vklyuchaemykh v amortizatsionnye gruppy: Postanovlenie Pravitel'stva RF № 1 ot 01.01.2002 g. № 1 [On the classification of fixed assets included in depreciation groups: Resolution of the Government of the Russian Federation No. 1 of 01/01/2002 No. 1].
7. Shirenbek Kh. 2007, Ekonomika predpriyatiya [Enterprise economy], St. Petersburg, 760 p.
8. Lagosha B. A. 2003, Optimal'noe upravlenie v ekonomike [Optimal management in the economy], Moscow, 289 p.
9. Legotin F. Ya. 1990, Arendnaya plata i amortizatsiya na renovatsiyu [Rent and depreciation for renovation]. Tsvetnye metally [Non-ferrous metals], no. 10.
10. AO «Uralelektromed'» – golovnoe predpriyatie tsvetnoy metallurgii v sostave OAO «Ural'skaya gorno-metallurgicheskaya kompaniya» UGMK [JSC "Uralelectromed" – the parent enterprise of non-ferrous metallurgy, part of OJSC "Ural Mining and Metallurgical Company" UMMC].

Лицензия Creative Commons
All articles posted on the site are available under the Creative Commons Attribution 4.0 Global License.