Scientific journal
Научное обозрение. Экономические науки
ISSN 2500-3410
ПИ №ФС77-57503

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ABOUT NECESSITY OF INTRODUCTION OF NORMATIVE METHOD OF ACCOUNT OF EXPENSES ON REPAIR OF THE FIXED ASSETS

Zemskov V.M. 1
1 Saransk Cooperative Institute (branch) ANO VPO CA Russian Federation «Russian University of Cooperation» Saransk
Analysis of the state of normative economy of repair production, allows to draw conclusion that perfection of him is a important aspect for his introduction and must come true on all enterprises Introduction of normative method of enterprise on the whole and in a repair production including in the conditions of innovative development of economy must come true stage-by-stage. Development and introduction normative method it is necessary to plug in the plans of innovative development that will allow considerably to promote the role of account and control in the rational and economy use of material labour and financial resources. To the improvement of setting of norms in a repair production development of technological processes of repair will promote on the base and serial types of object. For reduction of consumable resources it is recommended to use a rout-technological map on repair of every object.