Choice of Instruments of Financing of Capital Investments of the Entity-Reference-Cited by-同舟云学术

Choice of Instruments of Financing of Capital Investments of the Entity

Published:2018-11-19 Issue:5 Volume:6 Page:32-40
ISSN:2587-9111
Container-title:Scientific Research and Development. Economics
language:en
Short-container-title:

Author:

Кузнецова О.¹,Kuznetsova O.²

Affiliation:

1. ФГБОУ ВО «Брянский государственный университет имени академика И.Г. Петровского»

2. Bryansk State University Named after the Academician I.G. Petrovsky

Abstract

In article theoretical and practical aspects on optimization of system of capital financing for domestic enterprises are studied. The research purpose includes search of available allowances in mobilization of a net profit and fixed asset depreciation. Methods of a research are monographic, comparison, group, and the analysis, hypothetical. The author analyzed coefficients of autonomy and financing of investments for the enterprises of real production sector. Financial coefficients appeared below standard values. The author investigated average sizes of indicators across Russia and on own statistical selection consisting of 15 organizations. The author offered the concept of mobilization of own sources of financing of real investments. It includes actions for acceleration of process of forming of a depreciation fund and mobilization of a net profit of firms due to use of an investment deduction on the income tax of the organizations and a depreciation bonus.

Publisher

Infra-M Academic Publishing House

Reference17 articles.

1. Кузнецова О.Н. Стимулирование инновационной активности экономических субъектов // Вестник Финансового университета. — 2017. — Т. 21. – № 1. — С. 28–34., Kuznecova O. N. Stimulation of innovative activity of economic subjects. Vestnik Finansovogo universiteta [Bulletin of the Financial University], 2017, vol. 21, no. 1, pp. 28–34. (in Russian)

2. Инвестиции в России. 2017: Стат. сб. / Росстат. М., 2017. 188 с. [Электронный ресурс]. URL: http://www.gks.ru/free_doc/doc_2017/invest.pdf (дата обращения 25.04.2018)., Investicii v Rossii 2017 [Investments in Russia 2017]. Moscow, Rosstat, 2017. 188 p. [Electronic resource]. URL: http://www.gks.ru/free_doc/doc_2017/invest.pdf (Accessed 25 April 2018).

3. Инвестиции в основной капитал // Федеральная служба государственной статистики: официальный сайт. ULR: http://www.gks.ru/wps/wcm/connect/rosstat_main/rosstat/ru/statistics/enterprise/investment/nonfinancial/# (дата обращения 26.04.2018)., Investicii v osnovnoj kapital [Investments into fixed capital]. Federal State Statistics Service: official site. [Electronic resource]. ULR: http://www.gks.ru/wps/wcm/connect/rosstat_main/rosstat/ru/statistics/enterprise/investment/nonfinancial/# (Accessed 26 April 2018).

4. Кузнецова О.Н. Оптимизация учета затрат на капитальное строительство в аграрных формированиях // Вестник Брянского государственного университета. — 2012. — № 3 (2). — С. 281–283., Kuznetsova O.N. Optimization of the cost accounting on capital construction in agrarian forming. Vestnik Bryanskogo gosudarstvennogo universiteta [Bulletin of the Bryansk state university], 2012, no. 3 (2), pp. 281–283. (in Russian)

5. Мазурина Т.Ю. Амортизационные отчисления и их роль в формировании инвестиционного потенциала предприятия // Финансы и кредит. — 2012. — № 11 (491)., Mazurina T.Ju. The depreciation charges and their role in forming of an investment potential of the entity. Finansy i kredit [Finance and the credit], 2012, no. 11 (491). (In Russian)