Экономика пищевой промышленности

Food Industry
Economics

ISSN Print: 2312-847X
ISSN Online:2411-4111
ISO: 26324:2012

DEPRECIATION POLICY: THEORETICAL PRINCIPLES AND ITS ROLE IN IMPROVING THE EFFICIENCY OF ENTERPRISES

Samofatova V.A;Kulakova I.S

Key words: depreciation;reproduce;fixed assets;efficiency;investments

Page: 55-60

Abstract

In the article determined that a major area of economic relations in the state is the reproduction of
productive capacity of business entities. On the way to build a market economy in our country, along with the
formation of capital market targeted regulation requires the reproduction of fixed assets, as they largely
determine the effectiveness of social production, the pace of scientific-technical progress, the growth in
national income and welfare.
Improving depreciation policy – one of the most important activities of the state in economic reform,
promoting preservation, modernization and further development of production, the successful
implementation of the research potential of enterprises. Inconsistency depreciation policy the real processes
occurring in the economy, leading to strains in circulation of capital, slowing the process of introducing new
and decommissioning and physically obsolete equipment.
Modern depreciation policy states characterized by liberalization trends.
Optimization depreciation policy is one element of reforming the company. Depreciation forming a
profitable part of the budget depreciation should be balanced with its expenditure part, determined by the
need for investment.
The ability to optimize the amounts of depreciation allows the company to deliberately affect the
financial results of production and economic stability of the company.
With the implementation of measures aimed at optimizing depreciation mechanisms that operate the
company must take into account the specific conditions of economic activity that are influenced by factors
micro- and macroeconomic environment, and based on the analysis of existing rules


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