THE ROLE AND PLACE OF DEPRECIATION IN THE FORMATION OF INVESTMENT RESOURCES OF AGRICULTURAL ENTERPRISES
Journal Title: Сталий розвиток економіки - Year 2016, Vol 32, Issue 3
Abstract
Purpose. The study of the characteristics of depreciation in the formation of investment resources and development of practical recommendations on improvement of the investment development of agricultural enterprises. Methodology of research. The main results of the study lighted by means of the dialectical method for understanding economic phenomena and theoretical principles, a systematic approach and expert judgment. Findings. It is grounded that in domestic practice of management depreciation today is one of own sources of financing of reproduction of fixed assets, and the profitability of productive activities and reducing the possibilities of financing through lending as their main source of investment, therefore, study the issues of depreciation and the depreciation policy is the key to growth of investment activity of economic entities. It is underlined that in practical activities of agricultural enterprises, the formation of own sources of financing of the investment through depreciation charges is insufficiently expressed. It is formulated for agricultural enterprises it is expedient to create a Fund to Finance investment, which should consist of depreciation intended for the recovery and renewal of fixed assets. The mechanism of formation of the Fund will form a sufficient volume of own investment resources, which will take place the necessary volume of own investing resourses, of the Fund provides the ability to generate a sufficient volume of own investment resources, due to the value depreciation that is on Deposit account, and the segment profit before tax, which is equal to the sum of the indexed depreciation. Originality. The proposals for creation of sinking Fund by reserving site restoration costs of fixed assets after the expiration of the period of use of assets. Practical value. The proposed method of formation of the amortization Fund will allow companies to keep sinking resources into reproduction of fixed capital in their terms of value, which will contribute to the maintenance of expanded reproduction of production through technological upgrading.
Authors and Affiliations
Iryna Gerasimenko, Victoriia Zubchenko
Keywords
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