ОЦЕНКА ЭФФЕКТИВНОСТИ АМОРТИЗАЦИОННОЙ ПОЛИТИКИ ОРГАНИЗАЦИИ

Abstract

Depreciation policy is an important aspect of an organization's management, but its analysis and evaluation often remain insufficiently researched in the specialized literature. Statistical studies show that depreciation funds in Russia are an insignificant source of financing for the investment activities of organizations. This is a consequence of the predominance of the worn-out part of fixed assets in their structure. The article demonstrates an effective way to analyze depreciation policy, considers the methodology for calculating depreciation on the example of a specific organization. The analysis of the composition and structure of the depreciation resource is given, the directions of its use are identified, and indicators reflecting the degree of financial coverage of depreciation of fixed assets are calculated. Profitability indicators have been calculated to assess the efficiency of using the organization's resources. Measures are proposed that will speed up the process of reproduction of the organization's fixed assets and increase the efficiency of their use.