STUDIES REGARDING THE NEW PARADIGM OF FIXED CAPITAL DEPRECIATION

Abstract

The present research consists in creating the new paradigm design of fixed capital depreciation. The scientific approach summarizes direct and indirect effects regarding the profitability, risk and value of a company, dictated by the investment in fixed assets. The authors' solution to the presented problem is based on a specific research methodology that includes a series of methods and techniques, consequently representing an essential dynamic for a company, based on the new economy of knowledge. The new paradigm substantiated by the authors and defined the depreciation of fixed capital, is the investment in rigid assets, being decisive for the survival of a company under the conditions of economic internationalization.