????? ?????????????? ???????? ?? ????????? ???????? ????????????: ????????? ??????
Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
????? ?????????????? ???????? ?? ????????? ???????? ????????????: ????????? ??????
The effects of depreciation policy on the enterprise book value: an accounting aspect |
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| Creator |
???????, ?.?.
Gunenko, S.?. |
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| Subject |
???????????
???? ????????????? ???????? ???????? ???????????? ?????????????? ????? depreciation depreciation policy enterprise value accounting |
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| Description |
?????? ? ???? ???????????? ????????? ?? ?????- ?? ?????????? ? ???????????? ??????????? ?????????????? ????????, ???????? ???? ? ???????????, ?? ? ??????????? ???????? ???????????? ??????????? ???????? ??????? ????????????. ?????????????? ???????? ??????????? ???????? ??????? ?? ?? ????? ?? ????????? ???????? ????????????. ?????????? ??????? ?????????????? ????????? ?? ????????????? ?????? ?????? ?? ???? ???????????. ?????????? ?????????? ??????? ??????????? ?? ????????? ???? ?????? ??????????? ?, ?? ????????, ???????? ????????? ???????. ??? ??? ??????????? ??????????? ???? ????????, ?? ?? ????????? ?????? ?????????? ??? ????????? ???? ????????? ???????????? (?????????? ?? ??????????) ???????? ???????, ?? ? ?????????? ??????? ?? ?? ????????, ? ?? ????????, ? ?? ?????? ?????????? ???????? ????????????.
One of the conditions for the economic growth on the micro and macro levels is the application of the optimal depreciation policy, which is a specific financing source of the fixed assets restoration. The object of this policy is depreciation. The research has analyzed the methodsof depreciation of the fixed assets and their effects on the enterprise book value. The research proves that neither method of depreciation gives a reliable size of the depreciation sum, consequently the estimation result of the enterprise value is not reliable either. The research substantiates that the depreciation value on one hand decreases the fixed assets value and on the other hand it increases the enterprise cost. The investigation has researched the notion of depreciation policy and offered the only approach to its interpretation. The research has considered the theoretical aspects of depreciation and determined the depreciation accounting state. As a result, it has revealed some serious issues. It has been substantiated that by performing some definite operations an accountant can operate (increase and decrease) the fixed assets depreciation, later it will effect their value and consequently the extend of the enterprise book value. |
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| Date |
2016-04-07T09:27:10Z
2016-04-07T09:27:10Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2620
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.2(32)
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| Publisher |
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