2016
DOI: 10.12737/12714
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Development of methods of accounting of financial results of the agricultural organizations

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(2 citation statements)
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“…Therefore, with the exception of 2010, when an extreme drought was observed in the region, the profitability of crop production is significant. As a result, agricultural production has recently been modernized (new equipment is being acquired, including foreign-made equipment, modern technologies are being used, including modern chemical agents, wages have increased significantly) [19][20][21][22][23][24][25][26][27].…”
Section: Resultsmentioning
confidence: 99%
“…Therefore, with the exception of 2010, when an extreme drought was observed in the region, the profitability of crop production is significant. As a result, agricultural production has recently been modernized (new equipment is being acquired, including foreign-made equipment, modern technologies are being used, including modern chemical agents, wages have increased significantly) [19][20][21][22][23][24][25][26][27].…”
Section: Resultsmentioning
confidence: 99%
“…Asset renewal is the replacement (or refurbishment) of an existing asset or component with a new asset (e.g., new machine) capable of delivering the same level of service as the existing asset (NAMS Group, 2006). The asset renewal process should, in general terms, be closely related to the asset depreciation (Vangermeersch, 1971;Sigidov et al, 2016) and maintenance strategies (Kelly, 2006). The rate of asset depreciation should match the cost of asset renewal in the medium term to ensure the same level of performance from the system.…”
Section: Asset Renewal Within a Factorymentioning
confidence: 99%