АМОРТИЗАЦИЯ КАК ОСНОВНОЙ ИСТОЧНИК ВОСПРОИЗВОДСТВА ОСНОВНЫХ ФОНДОВ НА ПРЕДПРИЯТИЯХ КЫРГЫЗСКОЙ РЕСПУБЛИКИ

Yıl 2012, Cilt: 3 Sayı: 55, 41 - 46, 01.05.2012

А. Э. джолдубаева

Öz

Being a basic source of reproduction of fixed assets, depreciation has a significant value in conditions
of the market economy. At present, domestic enterprises use physically and morally obsolete fixed
assets, resulting in inefficient use of them, which leads to a decrease in labour productivity and production
of low quality products. This article is devoted to the study of the process of calculation and using
depreciation to domestic enterprises in the modern world. The article also shows the analysis of conditions
of Kyrgyz enterprises' fixed assets nowadays and the dynamics of depreciation charges as a main
source of simple reproduction of fixed assets. The recommendations in conclusion are given to match
the depreciation charges with the real cost of upgrading the fixed assets of the Kyrgyz republic