SOME ASPECTS DEPRECIATION POLICY OF ENTERPRISES
Journal Title: Проблеми системного підходу в економіці - Year 2017, Vol 2, Issue 58
Abstract
The article deals with economic content and objectives of depreciation policy in enterprises. The peculiarities of doing depreciation policy papers, scientists. The role of accelerated depreciation to stimulate the development of innovative business and prospects for its use in joining the European Union. The world has accumulated vast experience in the use of depreciation. Its effective implementation of business activity in Ukraine will contribute to its improvement. Studied that in developed economies are mainly used accelerated depreciation methods. Thus domestic depreciation methodology fully consistent with international standards. Currently, the process of depreciation enterprises is declarative component and its quality depends on the size and taxation of the company. Amounts accumulated depreciation accountants are not considered as part of its direct purpose, as a source of investment in the renewal of working capital. Sumy accumulated depreciation are used as leverage tax on taxable profits. The main directions of improvement of methodical provisions for depreciation policy formation enterprises. Determined the feasibility of accelerated depreciation methods. Proved that the depreciation policy reform should take place outside and from the middle of enterprises simultaneously. . Analysis of the current system of depreciation indicates the need to shift from depreciation as a means of recovery of capital to depreciation, which stimulates the renewal of fixed capital. For this purpose use the most common practice controls to achieve specific goals. Existing components forming the depreciation fund company even from its own resources is impossible and requires effective implementation of the steps of the legal regulation of the state.
Authors and Affiliations
D. M. Trachova
Keywords
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