Аналіз впливу амортизації на динаміку відтворення основних засобів

This article deals with the problem of fixed assets reproduction in Ukrainian enterprises and the role of depreciation in these processes. It suggests the basic stages of analysis of the role of amortization in financing fixed assets. Using the basis indicators of the actual business, the quthor conducts the testing of the proposed algorithm. The trends of reproduction processes financed by depreciation in the target enterprises has been deter-mined. The paper also synthesizes problems and factors of depreciation policy of the company. It represents the results of comparative analysis of indicators of domestic and foreign enterprises. Key words: reproduction of fixed assets, depreciation, accruals, use, level of deterio-ration, updates, amortization policy.