METHODOLOGICAL APPROACHES CONCERNING THE USE OF DEPRECIATION AS A SOURCE OF REPRODUCTION OF FIXED ASSETS AT THE AGRICULTURAL ENTERPRISES
Journal Title: Сталий розвиток економіки - Year 2016, Vol 30, Issue 1
Abstract
Purpose. The aim of the article is the development of theoretical, methodological provisions and practical recommendations on forming foundations of efficient use of funds of depreciation as a source of reproduction of fixed assets of agricultural enterprises. Methodology of the study. The argument of theoretical propositions and obtained findings that characterize the main trends of the development in the reproductive processes of fixed assets at the agricultural enterprises carried out within a systematic approach that covers both general and scientific (dialectical, intuitive, scientific abstraction, induction and deduction, analysis and synthesis, the laws of logic) and economic research methods (comparative analysis – for comparison of economic phenomena in different time periods in order to identify causal links; to compare quantitative and qualitative indicators of development of agricultural enterprises; statistical and economic, graphics – for collection, processing statistical data). Findings. The theoretical and methodological approaches to the role and place of amortization and depreciation of fund as a source of own financial resources of business entity that provide the reproduction of fixed assets at the agricultural enterprises have been substantiated in the article. Originality. A theoretical substantiation of the notion of “depreciation” as a part of the mechanism of investment in the agricultural production and “depreciation policy” as a set of scientifically based measures aimed at timely and qualitative renewal of fixed assets, the formation of a sufficient level of amortization deductions and using them as investment resources in order to ensure a continuous process of reproduction with high levels of efficiency was proposed in the article. Practical value. It was proposed the mechanism of depreciation of fixed assets at agricultural enterprises and storage of these deductions in a separate fund, formed in the current account as a deposit, which will ensure the avoidance of losses associated with inflation processes, and acquisition of technical means as the accumulation of funds.
Authors and Affiliations
Ivan Svynous, Nataliia Khomiak, Antonina Maievska
Keywords
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