MECHANISM OF REPRODUCING TECHNICAL RESOURCES OF ENTERPRISES IN THE PROCESS OF THEIR FUNCTIONING

Анотація

The specific character of reproducing and maintaining the quality and productivity of technical resources is considered from the point of view of their economic essence and economic behavior in the production process. The views of domestic and foreign scientists are analyzed regarding the subject-functional and monetary definition of the enterprises’ capital, а part of which is the cost of technical resources. Understanding the properties of technical resources as a part of the enterprise total capital allowed identifying the basic statements. The relationship between the reproduction of technical resources and their total value in the process of functioning, namely the turnover and transition of their monetary equivalent to the material equivalent and vice versa has been shown. The steps of movement of the technical resources monetary equivalent are presented and considered in three stages: formation of the stage, at which the enterprise money capital is transformed into technical resources; the stage of technical resources production use and that of resources conversion into monetary form in the process of which the relationship between the state of technical resources capabilities and their cost characteristics changes. The character of economic transformations in the process of movement is described; the method of creating and adding cash flow formed by technical resource, to the money capital of the enterprise is considered. It has been proposed to use a linear rate depreciation accounting, from the beginning of the technical resources acquisition and throughout useful life using of the capital discount rate, in order to prevent partial loss of value of the initial capital invested in technical resources. It has been shown that the use of technical resources is expedient until the value of the monetary product is equal to their discounted price. The research pursued showed that for timely innovative reproduction of technical resources as part of the enterprise capital cost, these resources must perform the main function – that of forming additional value (additional profit).

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