Dugiyenko N. Ammortization policy and main trends of increasing of its efficiency in Ukraine

Effectiveness forming processes of amortization policy. Determining of interrelationship and influence ascertain of amortization policy on effectiveness of enterprises capital assets renewal and substantiating of recommendations concerning improvement of amortization policy in contemporary conditions. Methods: system method of scientific cognising, analytical, scientific abstraction, generalization, economic-statistical and comparative analysis. It was researched the essence of amortization policy, it basic components and management levers, cleared up amortization role in reproductive process. It was defined the peculiarities of Ukrainian amortization policy on different stages of economic development with view of clearing up it effectiveness concerning providing intensive technological renewal of capital assets. It was researched reforming stages of amortization policy in Ukraine. It was realized an analysis of capital assets re-creation process in Ukraine. It was considered the basic financing sources of industrial enterprises capital assets re-creation process. It was substantiated the necessity and directions of capital assets recreation state adjustment. It was offered the basic directions of improvement the amortization policy in contemporary conditions. Industrial enterprises of Ukraine, educational process.