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EN
The present situation in the GDR in the field of withdrawal of fixed assets from exploitation is characterized with a small degrее of withdrawal of capital goods and considerable break-up of such operations into numerous small-range operations. Simultaneously it should be remembered that the process of fixed assets withdrawal constitutes one fif the stages of fixed assets reproduction. In order to meet the requirements imposed by comprehensive planning of the reproduction process it should be accepted that the basis of making decisions concerning withdrawal of fixed assets should be provided not by standardized life span of fixed assets and amortization periods based on it, but conclusions concerning utility value of fixed assets. The article also discusses in detail consequences of fixed assets liquidation for thair utility value. They possess a character of inevitable and potential consequences.
EN
In the national economy of the GDR there have been made attempts for a number of years at passing from unilateral and isolated planning of investments to comprehensive planning of the reproduction process of fixed assets. The paper deals with analysis of this already practically tested method of coaprehensive planning of the reproduction process of fixed assets. The method is based on application of a number of indexes characterizing the reproduction process of fixed assets and serving as a starting point for estimation of reproduction coefficients. These coefficients are in turn linked together to form definite systems allowing for comprehensive analysis of proportionality and effectiveness of fixed assots and their reproduction. There are roughly discussed some methods of determining the scope within which a given coefficient of reproduction can and should be contained, One of these methods - estimation of future, level of the coefficients on tho basis of proportionality ratios within the scope of reproduction - is described in a more detailed manner.
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