THE MECHANISM OF DEPRECIATION SYSTEM, ITS IMPACT ON THE ECONOMIC DEVELOPMENT OF UKRAINE Cover Image

МЕХАНІЗМ АМОРТИЗАЦІЙНОЇ СИСТЕМИ, ЙОГО ВПЛИВ НА ЕКОНОМІЧНИЙ РОЗВИТОК УКРАЇНИ
THE MECHANISM OF DEPRECIATION SYSTEM, ITS IMPACT ON THE ECONOMIC DEVELOPMENT OF UKRAINE

Author(s): Evheniya Pomyluyko
Subject(s): Economy
Published by: Institute of Society Transformation
Keywords: depreciation policy; depreciation of machinery; depreciation system; fixed assets; compensation of fixed capital

Summary/Abstract: The article is devoted to defining the nature of depreciation and Its improvement mechanism. The author analyzes the depreciation policy, the structure of the mechanism of depreciation system where depreciation is an economic mechanism for the gradual transfer of fixed assets and intangible assets onto the sales of finished product. It is concluded that the mechanism of a national system of depreciation does not fit to the framework of emphasised by the author types of depreciation mechanisms

  • Issue Year: 2012
  • Issue No: 11-12
  • Page Range: 18-21
  • Page Count: 4
  • Language: Ukrainian