Ефективна амортизаційна політика підприємства та критерії її оцінки

Abstract

This article concerns the problem of determination and assessment of efficient amortization policy. The author proposes a new procedure of analysis of amortization policy efficiency at an enterprise. It is based on summarizing and improvement estimated indicators of enterprise financial position. The realization of this method allows to develop one’s amortization policy with the aim of effective utilization of fixed assets and for minimizing the taxes.