PROJECT COST MANAGEMENT AT THE DESIGN AND CONSTRUCTION STAGE
At this moment there are a lot of economic literature and methodical recommendations, including IAEA standards, where question of investment projects efficiency valuation are enough worked out, with conception description of how to take into account loans and financial leasing costs according to al...
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| Autores principales: | , , |
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| Formato: | article |
| Lenguaje: | RU |
| Publicado: |
Real Economics Publishing House
2015
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/8182940adf904ff4a029e17ffc403913 |
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| Sumario: | At this moment there are a lot of economic literature and methodical recommendations, including IAEA standards, where question of investment projects efficiency valuation are enough worked out, with conception description of how to take into account loans and financial leasing costs according to alternative methods being assumed. Nonetheless, it’s failed to address the issue to the capitalized costs informational block-schedule and methodical approach, allowing to module the loans and the financial leasing accounting parameters, with the capitalized costs being assumed on the design and the construction stage of the science-intensive projects (aircraft manufacturing, nuclear power engineering).Also on the design and the construction stage it weren’t worked out the methodical recommendations, allowing to be assessed the influence of the capitalized costs and incurring losses by the tax expense from continuing operation calculation from the point of view of accounting standards and tax legislation on net present value and financial stability of project.In this way the task to work out the methodical approaches and recommendations, allowing to model the loans and the financial leasing accounting parameters, and to carry out the assessment of the capitalized costs influence on the net present value and the financial stability of the project are current importance task. In the article authors stipulate that capitalized costs of the loans and the financial leasing and also the capitalized amortization & depreciation are the effective instrument of financial stability and net present value project managing. |
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