ACCOUNTING AND ANALYTICAL ASPECTS OF PROVISION DEPRECIATION POLICY OF ENTERPRISES

Abstract

The effective state policy of developed countries regarding the stimulation of sustainable innovative development and investment in technological re-equipment of agriculture is considered. The main elements of the implementation of the depreciation policy, which are aimed at the timely formation of own investment resources due to depreciation deductions, have been studied. It was determined that amortization as an economic phenomenon affects economic indicators and directly on the choice of amortization policy of enterprises, which requires a comprehensive study in the context of coordination of strategic decisions of innovation and investment development to achieve the welfare of society. This policy can be developed both at the macro level (state) and at the micro level (individual enterprise). The article considers the accounting and analytical space to ensure the depreciation 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, control and innovation and investment component. Paradigm productivity indicators were developed from countries that were selected for the implementation of the depreciation method and based on the positive dynamics of such countries. It is proved that the components of accounting and analytical support of depreciation policy of Ukrainian enterprises 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 presented. The growth rates of the value of fixed assets and the degree of their depreciation in Ukraine are analyzed. The functional dependences of costs for improvement (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.