State and trends of depreciation strategy of rocket and space industry enterprises formation

Abstract

Russia's rocket and space industry should become an economically sustainable, developing along an innovative path, competitive, diversified industry capable of solving strategic tasks of improving and developing rocket and space assets. That should be done in the interests of national security, socio-economic sphere, science and international cooperation, ensuring guaranteed access and the necessary presence of Russia in outer space, the preservation and strengthening of its positions on the world space market. To this end, it is envisaged to bring the industry in line with modern requirements through technical re-equipment and creation of conditions for the introduction of modern technologies; optimization of the composition of production capacities followed by the sale of surplus assets. That also includes development of related industries; ensuring the concentration of available material, technical, financial and intellectual resources in sectors that have remained competitive in the global space market; transition to competition in other market segments. Depreciation charges are a primary source of renewal of fixed assets in the rocket and space industry. But at the present time this source of investment resources has lost its reproductive function. To solve this problem, it is necessary to develop a clear and adequate amortization strategy for the enterprises of the rocket and space industry that corresponds to the current reproductive situation. And for this, it is necessary to improve the methods and tools for developing the amortization strategy of enterprises in the rocket and space industry.