Gorodyanskaya L. Accounting and analysis of depreciation costs determination and its use

Operating system of amortization charges accounting in Ukraine. Subsequent improvement of scientifically-methodological and practical principles of accounting, analysis of charging and using amortization for providing rational and effective management by finance-economical enterprise activity. Methods: system and comparative analysis, statistical and economic-mathematical methods. It was explored economic maintenance and conceptions of amortization charging, its basic summarizing functions were reflected, carried out the estimation of operating methods of amortization charges accounting in Ukraine, specified determination of "amortization" term. On the basis of the detailed analysis of charging amortization methods it was offered its classification as methods of proportional and speed-up charging, its treatment was conducted and given in economic-mathematical kind. It was developed recommendations concerning improvement of organization the record-keeping at the enterprise as the annual list of chargingand using the sums of the accumulated amortization. The conceptual approaches was offered and developed the summarizing methodic of amortization charging, technology of its application and realization algorithm. It was determined the directions of perfection the registration and analytical process of amortization charging and its using. All patterns of ownership Ukrainian enterprises, educational process.