Вплив амортизації основних засобів на види діяльності підприємства
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Файли
Дата
2013
Автори
Овод, Л.В.
Ovod, L.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
В статті розглядаються сфери позиції прямого та опосередкованого впливу амортизації на операційну,
інвестиційну, фінансову та діяльність підприємства в цілому.
For the strategic direction of amortization policy and selection the type of the depreciation strategy it is necessary to formulate and detail the major determinants of the effect of depreciation at the ordinary activities of the company: operating, investing and financing. In the context of the direct influence in the operating activities depreciation is included in cost of implemented products and then included in the calculation of the financial result (profit or loss). From the profits depends the tax which the company pays to the budget and the entire financial result from operating activities of the enterprise. Also amortization plays a significant role in the financial activity of the enterprise. Depreciation or accumulation funds in the form of a sinking Fund (reserve, capital) are the source of financing of capital investments, and the component part of financial planning. Capital depreciation affects the financial flows in the form of inflows or outflows of funds, level of release of funds, use of funds and withdrawal of capital to Finance current activity and payment of dividends. Depreciation is also an important component of investment activity of companies, because the accumulated depreciation is the source of a of the capital investments and their capitalization.
For the strategic direction of amortization policy and selection the type of the depreciation strategy it is necessary to formulate and detail the major determinants of the effect of depreciation at the ordinary activities of the company: operating, investing and financing. In the context of the direct influence in the operating activities depreciation is included in cost of implemented products and then included in the calculation of the financial result (profit or loss). From the profits depends the tax which the company pays to the budget and the entire financial result from operating activities of the enterprise. Also amortization plays a significant role in the financial activity of the enterprise. Depreciation or accumulation funds in the form of a sinking Fund (reserve, capital) are the source of financing of capital investments, and the component part of financial planning. Capital depreciation affects the financial flows in the form of inflows or outflows of funds, level of release of funds, use of funds and withdrawal of capital to Finance current activity and payment of dividends. Depreciation is also an important component of investment activity of companies, because the accumulated depreciation is the source of a of the capital investments and their capitalization.
Опис
Ключові слова
амортизація, амортизаційна політика, амортизаційні відрахування, амортизаційний капітал, види діяльності підприємства, amortization, depreciation policy, depreciation, amortization capital activities of the company
Бібліографічний опис
Овод, Л. В. Вплив амортизації основних засобів на види діяльності підприємства [Текст] / Л. В. Овод // Вісник Хмельницького національного університету. Економічні науки. – 2013. – № 5, т. 1. – С. 241-244.