Radyeva О. Evaluation form of an amortization policy of the enterprises of mechanical engineering in view of their development strategy.

Abstract

The article investigates features of formation of the amortization policy of enterprises in applying various enterprise development strategies. Identified advantages and disadvantages of the investment strategy and the strategy of maximizing the profits of enterprises.Presented factors that influence the amortisation policy and determined use of instruments of amortisation policy in order to achieve the stated goal of enterprise. Offered a scheme of using the amortization policy tools in order to increase the degree of financial stability of enterprises in the process of reorganization. It is concluded that the depreciation policy is part of the state investment policy. It defines the basic principles of the amortization policy of individual enterprises and should create conditions for effective management of the process of renewal of fixed assets and the introduction of scientific research and new technologies in production, taking into account the company's development strategy. The depreciation policy is defined as a set of macro-level in the field of asset management activities, and how the relationship in the process of formation and implementation process of renewal of fixed assets of enterprises with the help of tools such as methods and depreciation rates that ensure maximization of cash flow and the investment potential of the enterprise. Implementation of the amortization policy of the company in view of its development strategy will improve its effectiveness, to create favorable conditions for the modernization of the technical base of production, further development of the enterprise and achieving sustainable financial position.