Titolo completo
RIVISTA DI STUDI SULLA SOSTENIBILITA'
Editore
FrancoAngeli
ISSN
2239-1959 (Rivista Stampata)
2239-7221 (Rivista Online)
Numero del volume
12
Numero del fascicolo
2
Designazione del fascicolo
2
Data del fascicolo
2022
Titolo completo
Accounting and analytical space of providing the depreciation policy of Ukrainian enterprises
Di (autore)
Prima Pagina
247
Ultima Pagina
270
Lingua del testo
Inglese
Data di publicazione
2023/01
Copyright
2022 FrancoAngeli srl
Introduzione o prefazione
The article considers the accounting and analytical space to ensure the deprecia-tion policy of Ukrainian enterprises. The paradigm of accounting and analytical support of depreciation policy is proposed, which allows to systematize rational ways of cost allocation or value of capital assets (minus liquidation value) throughout their life, taking into account accounting, information, analytical, con-trol and innovation and investment component. It is proved that the components of accounting and analytical support of depreciation policy of Ukrainian enter-prises in the institutional economy, determine the priorities of innovative renewal of assets based on accumulation and use of the depreciation fund. Methods of reporting and accounting support of depreciation policy are identified. A graphical model of the digressive method for determining depreciation deductions is present-ed. The growth rates of the value of fixed assets and the degree of their deprecia-tion in Ukraine are analyzed. The functional dependences of costs for improve-ment (reconstruction, modernization) of fixed assets on the amount of accrued depreciation of enterprises of the Steppe zone of Ukraine are defined. The forecast volume and intervals of depreciation of fixed assets at enterprises are calculated.
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