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Accounting and analytical space of providing the depreciation policy of Ukrainian enterprises

Author

Listed:
  • Alina Zh. Sakun
  • Kateryna A. Pylypenko
  • Svitlana V. Skrypnyk
  • Oleksandr S. Prystemskyi
  • Inesa V. Shepel

Abstract

The article considers the accounting and analytical space to ensure the deprecia-tion 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, con-trol and innovation and investment component. It is proved that the components of accounting and analytical support of depreciation policy of Ukrainian enter-prises 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 present-ed. The growth rates of the value of fixed assets and the degree of their deprecia-tion in Ukraine are analyzed. The functional dependences of costs for improve-ment (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.

Suggested Citation

  • Alina Zh. Sakun & Kateryna A. Pylypenko & Svitlana V. Skrypnyk & Oleksandr S. Prystemskyi & Inesa V. Shepel, 2022. "Accounting and analytical space of providing the depreciation policy of Ukrainian enterprises," RIVISTA DI STUDI SULLA SOSTENIBILITA', FrancoAngeli Editore, vol. 0(2), pages 247-270.
    • Handle: RePEc:fan:rissri:v:html10.3280/riss2022-002015
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    References listed on IDEAS

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    1. Igor DUNAYEV & Mykola LATYNIN & Yuriy ULYANCHENKO, 2019. "Renewing An Economic Policy For A Rising Ukrainian Region: Smoothing Discrete Shifts And Mastering New Competencies," Regional Science Inquiry, Hellenic Association of Regional Scientists, vol. 0(3), pages 133-150, December.
    2. Yongzhong Jiang & Valerii Havrysh & Oleksandr Klymchuk & Vitalii Nitsenko & Tomas Balezentis & Dalia Streimikiene, 2019. "Utilization of Crop Residue for Power Generation: The Case of Ukraine," Sustainability, MDPI, vol. 11(24), pages 1-21, December.
    3. Balanovska, Tetiana & Gogulya, Olga & Dramaretska, Krystyna & Voskolupov, Volodymyr & Holik, Viktoriia, 2021. "Using marketing management to ensure competitiveness of agricultural enterprises," Agricultural and Resource Economics: International Scientific E-Journal, Agricultural and Resource Economics: International Scientific E-Journal, vol. 7(3), September.
    4. Kunka Petkova & Alfons J. Weichenrieder, 2020. "The relevance of depreciation allowances as a fiscal policy instrument: A hybrid approach to CCCTB?," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 47(3), pages 579-610, August.
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