USE OF THE AMORTIZATIONAL FUND FOR INNOVATIVE UPDATING OF ENTERPRISES: ACCOUNTING ASPECT
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2017, Vol 22, Issue 11
Abstract
The article analyzes the methodological and organizational problems of the relationship between the innovation policy of the state and the amortization policy of the enterprise. The main levers of stimulation of the formation of a depreciation fund of enterprises of Ukraine were studied. The ways of interaction of accounting, tax and innovative components of state planning development are determined.
Authors and Affiliations
D. M. Trachova
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