Abstract:
The article considers the accounting and analytical space to ensure the depreciation
policy of Ukrainian enterprises. The paradigm of accounting and analytical support
of depreciation policy is proposed, which allows to systematize rational ways of cost
allocation or value of capital assets (minus liquidation value) throughout their life,
taking into account accounting, information, analytical, control and innovation and
investment component. It is proved that the components of accounting and analytical
support of depreciation policy of Ukrainian enterprises in the institutional economy,
determine the priorities of innovative renewal of assets based on accumulation and
use of the depreciation fund. Methods of reporting and accounting support of depreciation policy are identified. A graphical model of the digressive method for determining depreciation deductions is presented. The growth rates of the value of fixed
assets and the degree of their depreciation in Ukraine are analyzed. The functional
dependences of costs for improvement (reconstruction, modernization) of fixed assets on the amount of accrued depreciation of enterprises of the Steppe zone of
Ukraine are defined. The forecast volume and intervals of depreciation of fixed assets at enterprises are calculated.
