Roshilo V. Depreciation policy creation on the enterprise

Amortization policy as a part of the state regulation of economy and control system of an enterprise; development of the theoretical and methodological principles and bases of improvement of amortization policy use as a tool of economy state regulation as an essential part of an enterprise financial management and the sources of financing of the real investments, as well as working out of methodical foundations of the amortization policy of an enterprise and the models of its optimization formation; scientific principles and conclusions formulated in the work are based on the foundations of Economic Theory, the methods of scientific analysis and synthesis, expert estimations, scientific abstraction, statistical and comparative analysis, system and situational approaches, economical-mathematical modeling; Theoretical and practical value of the results consists in development of well-grounded offers as to the formation of the effective amortization policy in an enterprise and its improvement at the statelevel which can be used in practice by the local enterprises as well as when working with or making changes in the practical activity of the corresponding documents of the present legislation; the work presents the theoretical generalization and suggestion of the scientific task as to the development and substantiation of theoretical, methodical and applied aspects of effective amortization policy formation and the directions of reforming of the State Regulation System of the amortization processes in Ukraine with the purpose of providing timely updating by the subjects of the economic management of their irrevocable assets; Economics University, when preparing program documents of Chernivtsy State Regional Administration, used in the financial-economic activity of "Mashzavod ltd", separate theoretical principles are used for lecturing of Finance subjects as Enterprise Finance, Finance Management, etc. at Chernivtsy Trade and Economics Institute of Kyiv National Trade and Economics University;offers concerning improvement of the amortization system can be used in the normative - law documents of the Ministers Cabinet of Ukraine, the Ministry of Finance of Ukraine, State Tax Administration, Committee on the questions of economic policy, agriculture management, Verhovna Rada of Ukraine, Department of financial and investment policy of the ministry of Economy on questions of European integration of Ukraine.