Borysenko M. Substanation of an Enterprise Amortization Policy under Conditions of its Liberalisation

Processes of reproduction and amortization of permanent assets on industrial firms in conditions of liberalization of their amortization policy; a technique of research and instrumentation: methods of theoretical generalization, abstraction, matching, normative analysis, economic-mathematical; theoretical and practical outcomes: comprehensive approach to definition of organization-economic conditions of formation of amortization policy of firm both development of nature and contents of the given concept, concept of the substantiation two-aspects of the liberalized amortization policy of firm on the basis of the cumulative count of real paces of the count of permanent assets and rational paces them taxation of indemnification, methodical approaches and guidelines for calculation of rational intensity of charge taxation and economical amortization, outgoing from definition of an optimum effective life of a fixed capital, methodical guidelines for definition of directions of correcting of amortization policy of firm with usage of designed models classification of firms in factor space of inner variation of their amorti-zation policy; The practical value of the obtained out-comes is in the intrusion of offered scientific-methodical minings will allow to determine a rational way and speed of charge of amortization pursuant to its economical and taxation role; a subject and de-gree of an intrusion: minings embodied in activity LO the MC “Polipak LTD”, SF “A Plant by V.O.Malusheva”, SF “ The Kharkov plant of elec-troinstrumentation”; an orb of usage: industrial firms, educational process.