Амортизаційна політика в контексті механізму управління державою та підприємством : сутність, складові та зв'язок з іншими видами політики
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Дата
2016
Автори
Овод, Лариса Василівна
Ovod, L.V.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
В статті розглянуто теоретичні аспекти амортизаційної політики за рівнями та складовими. Охарактеризовано її сутність, місце в управлінні державою та підприємством, акцентовано увагу на зв’язку з іншими видами політики
Depreciation has an important place in the economic activities of the enterprise and the state. It is regarded as a separate part of the economy and part of the management process of financial-economic, investment activity of economic entities and the state as a whole. Analyzing the components of the amortization policy at the macro level, it is possible to position it as a complex and purposeful system of measures, which is undertaken by the state in the sphere of regulation of the fixed capital reproduction processes of the enterprises and the implementation of economic policy. It is associated and interacts with investment, innovation, tax, social, environmental policies of the state. The depreciation policy of a business entity is a great importance in this system. Depreciation policy of the enterprise is the reasonable choice and the optimal combination of legally permitted ways, rules, methods of calculation and accounting of depreciation, the establishment of the order of the depreciation using according to the business environment, strategic business objectives and in conjunction with other types of policies. Its main purpose – providing conditions for stable functioning and development of enterprise in accordance with strategic objective and in collaboration with financial, investment, innovation, tax, social, environmental and policy formation and distribution of profits.
Depreciation has an important place in the economic activities of the enterprise and the state. It is regarded as a separate part of the economy and part of the management process of financial-economic, investment activity of economic entities and the state as a whole. Analyzing the components of the amortization policy at the macro level, it is possible to position it as a complex and purposeful system of measures, which is undertaken by the state in the sphere of regulation of the fixed capital reproduction processes of the enterprises and the implementation of economic policy. It is associated and interacts with investment, innovation, tax, social, environmental policies of the state. The depreciation policy of a business entity is a great importance in this system. Depreciation policy of the enterprise is the reasonable choice and the optimal combination of legally permitted ways, rules, methods of calculation and accounting of depreciation, the establishment of the order of the depreciation using according to the business environment, strategic business objectives and in conjunction with other types of policies. Its main purpose – providing conditions for stable functioning and development of enterprise in accordance with strategic objective and in collaboration with financial, investment, innovation, tax, social, environmental and policy formation and distribution of profits.
Опис
Ключові слова
амортизація, економічні науки, амортизаційна політика, економічні науки, depreciation, policy, depreciation policy, enterprise, management
Бібліографічний опис
Овод Л. В. Амортизаційна політика в контексті механізму управління державою та підприємством : сутність, складові та зв'язок з іншими видами політики / Л. В. Овод // Вісник Хмельницького національного університету. Економічні науки. - 2016. - № 5, т. 2. – С. 82-85.