Abstract
Introduzione o prefazione
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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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