Search

Results:

Vol. 16 (2013 year), No. 2

Voloshin V.M.
Criteria for choice of short-term sources of financing

The criteria for choice of short-term sources of enterprises' financing and constructing models of their optimization have been considered. Methods of identifying problems of short-term financing of enterprises have been given; research of their distinguishing features and communication system has been fulfilled. As a result the problem of optimal choice of short-term sources of enterprises' financing considering a set of interrelated alternatives has been solved.

(in Russian, стр.6, fig. 0, tables. 2, ref 3, Adobe PDF, Adobe PDF 0 Kb)

Vol. 16 (2013 year), No. 2

Voloshin V.M.
Some problems of amortization as a source of financing of fishery industry enterprises

In the paper the concept of amortization of enterprise fixed assets has been investigated. The main problem has been considered: what is amortization, a source of financing or a negative profit? By means of the method of the system approach the economic essence of the concept of amortization has been defined, its role in the course of production and sales of products has been shown. Some variants of amortization for compensation of worn-out fixed assets have been given considering modern economic conditions and taking into account the level of accounting and accountability. As a result the problems and antagonisms have been classified, and the optimum approach to amortization policy at enterprises of fishery industry has been worked out.

(in Russian, стр.8, fig. 0, tables. 0, ref 3, Adobe PDF, Adobe PDF 0 Kb)