JUSTIFICATION OF TERMS OF USEFUL LIFE OF ORGANIZATIONAL KNOWLEDGE

V. Dudyashova, N. Kipen


Аннотация


In article the question of need of establishment of terms of useful life of organizational knowledge for the enterprises of various branches of the industry is brought up. The key directions of innovative policy of Russia are shown. Bases of the accounting, tax legislation and possibility of establishment of terms of useful life of organizational knowledge are studied. The structure and classification of the factors defining size of term of useful life of organizational knowledge are established. Diagnostics of the specified factors for the purpose of justification of terms of useful life of organizational knowledge is carried out.

DOI: http://dx.doi.org/10.12731/2227-930X-2012-1-8


Ключевые слова


innovations; term of useful life; amortization; knowledge; factors; diagnostics

Полный текст:

PDF>PDF (English)

Литература


Sheet newspaper. Access mode: http://www.vedomosti.ru/politics/news / 1488145/o_nashih_ekonomicheskih_zadachah

Information and research portal of the Moscow state uni-versity. Under the editorship of prof. V.A.Lukova. Access mode: http://www.hdirussia.ru/191

Accounting regulation «Accounting of intangible assets» (PBU 14/2007), The order of the Ministry of Finance of the Russian Federation from 27.12.2007 No. 153n (in an edition Orders of the Ministry of Finance of the Russian Federation from 25.10.2010 No. 132n, from 24.12.2010 No. 186n). Access mode: http://base.consultant.ru/

The tax code of the Russian Federation (part second) from 05.08.2000 of No. 117-FZ (an edition from 03.05.2012). Access mode: http://www.consultant.ru/

The resolution of the government of the Russian Federation from 01.01.2002 of No. 1 «About classification of the fixed assets included in amortization groups» (in an edition Reso-lutions of the government of the Russian Federation from 09.07.2003 No. 415, from 08.08.2003 No. 476, from 18.11.2006 No. 697, from 12.09.2008 No. 676, from 24.02.2009 No. 165, from 10.12.2010 No. 1011). Access mode: http://base.consultant.ru/

Kipen N.A. Formation and development of the self-learning organization: Monography/ N. A. Kipen, V.P. Dudyashov, A.V. Denisova. Kostroma: KGTU publishing house, 2008. 199 p.

Features of development of the enterprise in innovative economy. The monograph / Under the editorship of N. S. Ivaschenko and A.V.Zaytsev. – M: Creative economy, 2011. – 456 p.

Course of social and economic statistics. Under the editor-ship of professors N. G. Nazarov. Access mode: http://www.bibliotekar.ru/economicheskaya-statistika/224.htm


Ссылки

  • На текущий момент ссылки отсутствуют.


(c) 2016 International Journal of Advanced Studies



Контент доступен под лицензией Creative Commons Attribution-NonCommercial-NoDerivs 4.0.

ISSN 2328-1391 (print), ISSN 2227-930X (online)