BUSINESS INFORM №1-2014

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42

Section: Economics of Enterprise
UDC 330.14
Puyda H. V.
Depreciation Policy as a Key Element of Enterprise Technical Resources Management (p. 226 - 231)
Depreciation policy and depreciation in particular play a number of functions at an enterprise. The modern stage of scientific studies describes the essence and breadth of the “depreciation” notion for an enterprise rather deeply. The article considers depreciation as a tool of managing technical resources at an enterprise. It conducts a critical review of modern approaches to determination of depreciation and identifies its functions. The author carries out a deep analysis of modern views on the existing concepts of depreciation essence and its place in managing enterprise assets. The article reveals the essence of the “depreciation policy” notion. It provides examples of influence of different types of the depreciation policy upon the state and rate of renovation of technical resources at an enterprise. In the result the author offers types of the depreciation policy of an enterprise depending on the desired rate of renovation of the technical base and desired volume of the capital released into circulation.
Keywords: depreciation, depreciation policy, technical base renovation, release of capital
Fig.: 2. Tabl.: 4. Bibl.: 10.

Puyda Halia V. – Postgraduate Student, Department of Accounting and Auditing, Ivano-Frankivsk National Technical University of Oil and Gas (15 Karpatska Str., Ivano-Frankіvsk, 76019, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Puyda, Halia V. (2014) “Depreciation Policy as a Key Element of Enterprise Technical Resources Management.” Business Inform 1:226–231.

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